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