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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.
§ 4251 - Imposition of tax
§ 7805 - Rules and regulations
76 Stat. 117
76 Stat. 119
77 Stat. 72
78 Stat. 237
Title 26 published on 2015-12-02.
No entries appear in the Federal Register after this date, for 26 CFR Part 49.