Code of Federal Regulations V.

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CFR i (1993)

handle is hein.cfr/cfr1993088 and id is 1 raw text is: 48

8 40

With Ancillaries
Published by
the Office of the t:ederal Register
National Archives and Records
Administration
as a Special Edition of
the Federal Register

5Q

Internal Revenue

26
PART 1 (�� 1.441 TO 1.500)
Revised as of April 1, 1993
CONTAINING
A CODIFICATION OF DOCUMENTS
OF GENERAL APPLICABILITY
AND FUTURE EFFECT
AS OF APRIL 1, 1993