26 C.F.R. § 301.6105-1 Compilation of relief from excess profits tax cases.
Title 26 - Internal Revenue
Pursuant to and in accordance with the provisions of section 6105, the Commissioner shall make and publish in the
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6105-1 Compilation of relief from excess profits tax cases.