27 C.F.R. §26.205
Sec. 201, Pub. L. 85-859, 72 Stat. 1366, as amended (26 U.S.C. 5232 ); 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
27 C.F.R. §26.205
Sec. 201, Pub. L. 85-859, 72 Stat. 1366, as amended (26 U.S.C. 5232 ); 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