1. CFR › Title 26 › Chapter I › Subchapter D › Part 145

26 CFR Part 145 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)

Authority:
26 U.S.C. 7805.

Sections 145.4051-1 and 145.4052-1 also issued under 26 U.S.C. 4051 and 4052.

Source:
T.D. 7882, 48 FR 14362, Apr. 4, 1983, unless otherwise noted.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 4051 - Imposition of tax on heavy trucks and trailers sold at retail

§ 4052 - Definitions and special rules

§ 7805 - Rules and regulations

Statutes at Large

96 Stat. 2184