Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (Sections 1. 1401-1. 1550), Revised as of April 1 2011
Government Printing Office, Jun 21, 2011 - 857 pages
The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.