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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.
§ 937 - Residence and source rules involving possessions
§ 957 - Controlled foreign corporations; United States persons
§ 6103 - Confidentiality and disclosure of returns and return information
§ 7654 - Coordination of United States and certain possession individual income taxes
§ 7804 - Other personnel
§ 7805 - Rules and regulations