Code of Federal Regulations Title 26, Volume 18, April 1, 2017 contains regulations governing Internal Revenue and may also be referenced as: - Code of Federal Regulations Title 26, Volume 18, April 1, 2017 - CFR Title 26 - CFR 26, Internal Revenue - CFR 26, Parts 40 to 49, Internal Revenue This volume contains Parts 40 to 49: - Part 40; EXCISE TAX PROCEDURAL REGULATIONS - Part 41; EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES - Part 43; EXCISE TAX ON TRANSPORTATION BY WATER - Part 44; TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 - Part 46; EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM - Part 48; MANUFACTURERS AND RETAILERS EXCISE TAXES - Part 49; FACILITIES AND SERVICES EXCISE TAXES