26 Part 1 (§§ 1.851 to 1.907) Revised as of April 1, 2002 Internal Revenue LATER EDITION AVAILABLE UNIVERSITY OF MICHIGAN LIBRARIES AUG 0 1 2002 DEPOSITED BY UNITED STATES OF AMERICA U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 2002 For sale by the Superintendent of Documents, U.S. Government Printing Office Internet: bookstore.gpo.gov Phone: toll free (866) 512-1800; DC area (202) 512-1800 Fax: (202) 512-2250 Mail: Stop SSOP, Washington, DC 20402-0001 |