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26 C.F.R. 26 CFR--PART 31

Title 26 - Internal Revenue

Amendment from July 25, 2006

26 CFR--PART 31

View Printed Federal Register page 71 FR 42054 in PDF format.

Amendment(s) published July 25, 2006, in 71 FR 42054

Effective Date(s): January 1, 2007

Paragraph 1. The authority citation to part 31 is amended by adding an entry in numerical order to read as follows:

Authority:26 U.S.C. 7805  *  *  *

Section 31.3402(n)–1 also issued under 26 U.S.C. 6001, 6011 and 6364.  *  *  *