26 CFR Part 52 - ENVIRONMENTAL TAXES
Authority:
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).
{'United States Code': [{'Title': '26', 'Section': '4662', 'headtext': ' Definitions and special rules', 'cleanpath': '/uscode/text/26/4662'}, {'Title': '26', 'Section': '4682', 'headtext': ' Definitions and special rules', 'cleanpath': '/uscode/text/26/4682'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [], 'Public Laws': [], 'Presidential Documents': []}