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![handle is hein.cfr/cfr1978062 and id is 1 raw text is: 'if 111111111
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Revised as of April 1, 1978
CONTAINING
A CODIFICATION OF DOCUMENTS
OF GENERAL APPLICABILITY
AND FUTURE EFFECT
AS OF APRIL 1, 1978
With Ancilaries
Published by
the Office of the Federal Register
National Archives and Records Service
General Services Administration
as a Special Edition of
the Federal Register
26
Internal Revenue
(§§ 1.641 TO
PART 1
1.850)
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