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