27 C.F.R. §26.262
Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended (26 U.S.C. 5201 ); Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended (26 U.S.C. 5010 ), Act of August 16, 1954, Pub. L. 591, 68A Stat. 907, as amended (26 U.S.C. 7652 )
Approved by the Office of Management and Budget under control number 1512-0352