Title 26
PART 49 SUBPART A
Subpart A - Introduction Source: T.D. 6430, 24 FR 9664, Dec. 3, 1959, unless otherwise noted.
- 26 U.S.C. 7805.
- Source:
26:18.0.1.1.7.1.17.1 | SECTION 49.0-1 | 49.0-1 Introduction. | |
26:18.0.1.1.7.1.17.2 | SECTION 49.0-2 | 49.0-2 General definitions and use of terms. |