26 C.F.R. § 301.9001-3 Cross reference.
Title 26 - Internal Revenue
See the Coast Guard regulations under 33 CFR parts 135 and 136 for rules relating to the implementation of the Act. (Sec. 302(d) of the Outer Continental Shelf Lands Act Amendments of 1978 (92 Stat. 672) and sec. 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805)) [T.D. 7697, 45 FR 33976, May 21, 1980]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
General Rules
Application of Internal Revenue Laws
§ 301.9001-3 Cross reference.
