27 C.F.R. § 26.204a
Act of August 16, 1954, Pub. L. 591, 68A Stat. 907, as amended ( 26 U.S.C. 7652 ); Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended ( 26 U.S.C. 5001 ); Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended ( 26 U.S.C. 5010 )
Approved by the Office of Management and Budget under control number 1512-0352