CFR›Title 27›Chapter I›Part 53›Subpart A ContainsSections 53.1–53.3CorpusDaily eCFRDisplayed edition2026-05-07Last updated2026-05-07 Subpart A—Introduction Sections 53.1 § 53.1 Introduction. 53.2 § 53.2 Attachment of tax. 53.3 § 53.3 Exemption certificates. Next B Subpart B—Definitions