CFR›Title 27›Chapter I›Part 20›Subpart C›Subject Group Liability for Tax ContainsSection 20.31CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 20.31 § 20.31 Applicable laws and regulations; persons liable for tax. Previous Document Requirements Document Requirements Next Marks and Brands Marks and Brands