41 CFR 302-17.13 - Source references.
The following references or publications have been used as source material for this part.
(a) Internal Revenue Code (IRC), section 164(a)(3) (26 U.S.C. 164(a)(3)) pertaining to the deductibility of State and local income taxes, and section 217 (26 U.S.C. 217), pertaining to moving expenses.
Title 41 published on 2013-07-01
no entries appear in the Federal Register after this date.