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26 USC 1016
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter O: Gain or Loss on Disposition of Property / PART II: BASIS RULES OF GENERAL APPLICATION (November 12, 2018)
... ). (d) Reduction in basis of automobile on which gas guzzler tax was imposed ...
26 USC Subtitle D, CHAPTER 32, Subchapter A, PART I
TITLE 26: INTERNAL REVENUE CODE / Subtitle D: Miscellaneous Excise Taxes / CHAPTER 32: MANUFACTURERS EXCISE TAXES / Subchapter A: Automotive and Related Items / PART I: GAS GUZZLERS (November 12, 2018)
... .Gas guzzler tax.          ...
26 USC 4064
TITLE 26: INTERNAL REVENUE CODE / Subtitle D: Miscellaneous Excise Taxes / CHAPTER 32: MANUFACTURERS EXCISE TAXES / Subchapter A: Automotive and Related Items / PART I: GAS GUZZLERS (November 12, 2018)
... 26 USC 4064: Gas guzzler tax ... 26 USC 4064: Gas guzzler tax Text contains ... GUZZLERS!@!Sec. 4064 --> §4064. Gas guzzler tax ...
26 USC 4217
TITLE 26: INTERNAL REVENUE CODE / Subtitle D: Miscellaneous Excise Taxes / CHAPTER 32: MANUFACTURERS EXCISE TAXES / Subchapter F: Special Provisions Applicable to Manufacturers Tax (November 12, 2018)
... subject to gas guzzler tax (1) In ... shall be paid by the manufacturer on each lease payment that portion of the total gas guzzler tax which ... bears the same ratio to such total gas guzzler tax as such payment bears to the total amount to be paid ...
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