26 CFR § 49.4263-4 - Cross reference.

---
identifier: "/us/cfr/t26/s49.4263-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 49.4263-4 - Cross reference."
title_number: 26
title_name: "Internal Revenue"
section_number: "49.4263-4"
section_name: "Cross reference."
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"
---


# 49.4263-4 Cross reference.

For the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.

[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]