# 27 C.F.R. § 479.191 (2026): Applicability of other provisions of internal revenue laws

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_191

## Section

- **Citation:** 27 C.F.R. § 479.191 (2026)
- **Heading:** Applicability of other provisions of internal revenue laws
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter II: BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE / Part 479: MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS / Subpart O: Other Laws Applicable / § 479.191: § 479.191   Applicability of other provisions of internal revenue laws.

## Text

All of the provisions of the internal revenue laws not inconsistent with the provisions of 26 U.S.C. Chapter 53 shall be applicable with respect to the taxes imposed by 26 U.S.C. 5801, 5811, and 5821 (see 26 U.S.C. 5846).
[T.D. ATF-48, 44 FR 55843, Sept. 28, 1979]

## Nearby sections

- [27 C.F.R. § 479.191 (2026) § 479.191   Applicability of other provisions of internal revenue laws.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_191.md)
- [27 C.F.R. § 479.192 (2026) § 479.192   Commerce in firearms and ammunition.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_192.md)
- [27 C.F.R. § 479.193 (2026) § 479.193   Arms Export Control Act.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_193.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P479_S479_191. Check the current official text before relying on it. Not legal advice.