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, 2015Containing parts Parts 40 to 49Part 40; EXCISE TAX PROCEDURAL REGULATIONSPart 41; EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLESPart 43; EXCISE TAX ON TRANSPORTATION BY WATERPart 44; TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955Part 46; EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORMPart 48; MANUFACTURERS AND RETAILERS EXCISE TAXESPart 49; FACILITIES AND SERVICES EXCISE TAXES