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Treasury Regulations (26 C.F.R.)

26 CFR § 301.7641-1

Supervision of operations of certain manufacturers.

Official textecfr.govlast amended

For regulations under section 7641, except the provisions thereof relating to the manufacture of opium suitable for smoking purposes, see subparts E, F, G, and H or part 45 of this chapter (Miscellaneous Stamp Tax Regulations). For regulations relating to the manufacture of opium suitable for smoking purposes, see 26 CFR (1939) 150 (Narcotics Regulations 3, 3 FR 1402) as made applicable to section 7641 by Treasury Decision 6091, approved August 16, 1954 (19 FR 5167).

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In this part (40 sections)
  1. 301.7602-2 · Third party contacts.
  2. 301.7603-1 · Service of summons.
  3. 301.7603-2 · Third-party recordkeepers.
  4. 301.7604-1 · Enforcement of summons.
  5. 301.7605-1 · Time and place of examination.
  6. 301.7606-1 · Entry of premises for examination of taxable objects.
  7. 301.7609-1 · Special procedures for third-party summonses.
  8. 301.7609-2 · Notification of persons identified in third-party…
  9. 301.7609-3 · Duty of and protection for the summoned party.
  10. 301.7609-4 · Right to intervene; right to institute a proceeding to…
  11. 301.7609-5 · Suspension of periods of limitations.
  12. 301.7610-1 · Fees and costs for witnesses.
  13. 301.7611-1 · Questions and answers relating to church tax inquiries and…
  14. 301.7621-1 · Internal revenue districts.
  15. 301.7622-1 · Authority to administer oaths and certify.
  16. 301.7623-1 · General rules, submitting information on underpayments of…
  17. 301.7623-2 · Definitions.
  18. 301.7623-3 · Whistleblower administrative proceedings and appeals of…
  19. 301.7623-4 · Amount and payment of award.
  20. 301.7624-1 · Reimbursement to State and local law enforcement agencies.
  21. 301.7641-1 · Supervision of operations of certain manufacturers.
  22. 301.7654-1 · Coordination of U.S. and Guam individual income taxes.
  23. 301.7701-1 · Classification of organizations for federal tax purposes.
  24. 301.7701-2 · Business entities; definitions.
  25. 301.7701-3 · Classification of certain business entities.
  26. 301.7701-4 · Trusts.
  27. 301.7701-5 · Domestic and foreign business entities.
  28. 301.7701-6 · Definitions; person, fiduciary.
  29. 301.7701-7 · Trusts—domestic and foreign.
  30. 301.7701-8 · Military or naval forces and Armed Forces of the United…
  31. 301.7701-9 · Secretary or his delegate.
  32. 301.7701-10 · District director.
  33. 301.7701-11 · Social security number.
  34. 301.7701-12 · Employer identification number.
  35. 301.7701-13 · Pre-1970 domestic building and loan association.
  36. 301.7701-13A · Post-1969 domestic building and loan association.
  37. 301.7701-14 · Cooperative bank.
  38. 301.7701-15 · Tax return preparer.
  39. 301.7701-16 · Other terms.
  40. 301.7701-17T · Collective-bargaining plans and agreements (temporary).
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