U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 1985

For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402

Explanation

Title 26:

Table of Contents

Chapter I-Internal Revenue Service, Department of the Treasury
(Continued)...........

Finding Aids:

Page

V

3

Cite this Code CFR

thus: 26 CFR 1.851-1