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Section 52.4682-3 also issued under 26 U.S.C. 4682(c)(2);
Section 52.4682-5 also issued under 26 U.S.C. 4662(e)(4).
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.
§ 4662 - Definitions and special rules
§ 4682 - Definitions and special rules
§ 7805 - Rules and regulations