[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.4264(d)-1]

[Page 266]
 
                       TITLE 26--INTERNAL REVENUE
 
                               (Continued)
 
PART 49--FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                  Subpart D--Transportation of Persons
 
Sec. 49.4264(d)-1  Cross reference.

    For the rules applicable under section 4264(d) see Sec. 49.4261-4 
relating to payments made within the United States.