Treasury Regulations · 26 CFR
§ 301.7641-1. Supervision of operations of certain manufacturers.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7641
Cite as 26 CFR § 301.7641-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7641
- Length
- 70 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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).
Possessions
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRb6a8144588833b0 Discovery of Liability and Enforcement of Title
- Examination and Inspection
Nearby sections
- § 301.7623-2 Definitions.
- § 301.7623-3 Whistleblower administrative proceedings and appeals of award determinations.
- § 301.7623-4 Amount and payment of award.
- § 301.7624-1 Reimbursement to State and local law enforcement agencies.
- § 301.7641-1 Supervision of operations of certain manufacturers.
- § 301.7654-1 Coordination of U.S. and Guam individual income taxes.