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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - General Rules |
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Application of Internal Revenue Laws |
§ 301.9001-3 - Cross reference.
Latest version.
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§ 301.9001-3 Cross reference.
See the Coast Guard regulations under 33 CFR parts 135 and 136 for rules relating to the implementation of the Act.
[T.D. 7697, 45 FR 33976, May 21, 1980]