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Title 26 published on 2013-04-01.
No entries appear in the Federal Register after this date, for 26 CFR Part 46.
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.
§ 4374 - Liability for tax
§ 6091 - Place for filing returns or other documents
§ 7805 - Rules and regulations