26 CFR Part 50
PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
- PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter D—Miscellaneous Excise Taxes
- § 50.1 Introduction.
- § 50.2 Scope of regulations.
- § 50.3 General definitions and use of terms.
- § 50.4 Rates of tax.
- § 50.5 Liability for the tax.
- § 50.6 Ascertainment of quantity mined.
- § 50.7 Returns.
- § 50.8 Due date and place for filing returns and paying tax.