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Section 35.3405-1 also issued under 26 U.S.C. 3405(e)(10)(B)(iii).
Section 35.3405-1T also issued under 26 U.S.C. 3405(e)(10)(B)(iii).
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.
§ 3405 - Special rules for pensions, annuities, and certain other deferred income
§ 6047 - Information relating to certain trusts and annuity plans
§ 7805 - Rules and regulations
68A Stat. 917
96 Stat. 623
96 Stat. 625