Title 26

PART 31 SUBPART a

Subpart A - Introduction

• 26 U.S.C. 7805.
• T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

26:17.0.1.1.2.1.8.1	SECTION 31.0-1	31.0-1 Introduction.
26:17.0.1.1.2.1.8.2	SECTION 31.0-2	31.0-2 General definitions and use of terms.
26:17.0.1.1.2.1.8.3	SECTION 31.0-3	31.0-3 Scope of regulations.
26:17.0.1.1.2.1.8.4	SECTION 31.0-4	31.0-4 Extent to which the regulations in this part supersede prior regulations.

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