---
identifier: "/us/cfr/t26/s49.4251-3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 49.4251-3 - [Reserved]"
title_number: 26
title_name: "Internal Revenue"
section_number: "49.4251-3"
section_name: "[Reserved]"
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "49"
part_name: "FACILITIES AND SERVICES EXCISE TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
cfr_part: "49"
---
- Identifier
- /us/cfr/t26/s49.4251-3
- Currency
- 2026-04-05
- Positive Law
- No
- Updated
- 2026-04-05
- Chapter
- Internal Revenue Service, Department of the Treasury
- Authority
- 26 U.S.C. 7805.