Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - GENERAL RULES
APPLICATION OF INTERNAL REVENUE LAWS
Section 301.9001-3 - Cross reference

26 C.F.R. § 301.9001-3

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Section 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.

26 C.F.R. §301.9001-3

T.D. 7697, 45 FR 33976, May 21, 1980

Sec. 302(d) of the Outer Continental Shelf Lands Act Amendments of 1978 (92 Stat. 672) and sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805 )