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title 26
Internal Revenue
chapter I-i17
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 48
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
subpart I
Subpart I—Coal
Subpart I. Subpart I—Coal
§ 48.4121-1 - Imposition and rate of tax on coal.