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Subpart G—Records (Note)

26 CFR Part 601 Subpart G

Citation26 CFR Part 601 Subpart G
ContainsSection § 601.702
CorpusDaily eCFR
Displayed edition2026-08-05
Last updated2026-08-05

Subpart G—Records (Note)

Note:

The regulations in Subpart G of 26 CFR Part 601 are superseded in part by 27 CFR Part 71 to the extent that it applied to alcohol, tobacco, firearms, and explosives records, formerly administered by the Internal Revenue Service and transferred to the Bureau of Alcohol, Tobacco and Firearms. (See 37 FR 13691, July 13, 1972.)

Sections

Authority5 U.S.C. 301 and 552. Subpart I also issued under 39 U.S.C. 3220.
Source32 FR 15990, Nov. 22, 1967, unless otherwise noted.