26 CFR · Internal Revenue
§ 50.5 — Liability for the tax.
26 CFR § 50.5
TitleTitle 26: Internal RevenuePartPart 50: Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 50.5 (Liability for the tax.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 50.5 (2026).
Text
§ 50.5 Liability for the tax.
Liability for tax attaches to any person engaged at any time during the taxable year in hydraulic mining in the area identified in paragraph (a) of § 50.2, if the debris from such mining operations is in whole or in part restrained by any of the debris dams or works constructed by the California Debris Commission.
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Related
§ 50.2
26 C.F.R. § 50.2
Nearby Sections
8
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Bluebook (online)
26 C.F.R. § 50.5, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/50/50.5.