26 CFR Parts 40 to 49 covers, Internal Revenue Service, Excise Tax Procedural Regulations, Excise Tax on Transportation by Water, Facilities and Services Excise Taxes, and more. Code of Federal Regulations Title 26, Volume 18, April 1, 2015 Containing parts 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