26 CFR Part 8 - TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)

Authority:
Secs. 2055(e)(3) and 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805).
{'United States Code': [{'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [{'Volume': '68A', 'Page': '917', 'headtext': '68A Stat. 917', 'cleanpath': 'https://www.law.cornell.edu/rio/citation/68A_Stat._917'}], 'Public Laws': [], 'Presidential Documents': []}