CFR›Title 11›Chapter I›Part 9039 CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 9039—REVIEW AND INVESTIGATION AUTHORITY Sections 9039.1 § 9039.1 Retention of books and records. 9039.2 § 9039.2 Continuing review. 9039.3 § 9039.3 Examination and audits; investigations. Authority26 U.S.C. 9039.Source56 FR 35949, July 29, 1991, unless otherwise noted.