Act.
Act. The term Act means the International Claims Settlement Act of 1949, as amended by the Act of August 9, 1955 (Pub. L. 285, 84th Cong., 69 Stat. 562).
Source
26 CFR § 302.1-1
Scoping language
General. When used in the regulations in this part, the terms defined in this section shall have the meaning so assigned to them. A term not defined herein shall have the meaning, if compatible with the context, imputed thereto under the internal revenue laws.