U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1993

For sale by U.S. Government Printing Office

Superintendent of Documents, Mail Stop: SSOP, Washington, DC 20402-9328

Table of Contents

Explanation

Title 26:

Chapter I-Internal Revenue Service, Department of the Treasury

(Continued)........

Findings Aids:

Page

3

Cite this Code: CFR

To cite the regulations in this volume use title, part and section number. Thus, 26 CFR 1.61-1 refers to title 26, part 1, section 61-1.