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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE ...
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PART 50—REGULATIONS RELATING TO THE TAX IMPOSED...
PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
§ 50.1 - Introduction.
§ 50.2 - Scope of regulations.
§ 50.3 - General definitions and use of terms.
§ 50.4 - Rates of tax.
§ 50.5 - Liability for the tax.
§ 50.6 - Ascertainment of quantity mined.
§ 50.7 - Returns.
§ 50.8 - Due date and place for filing returns and paying tax.