---
kind: "section"
citation: "26 C.F.R. § 143.1"
title: "26"
number: "143.1"
heading: "Reserved"
url: "https://uscodex.org/cfr/26/143.1"
---

# §143.1. Reserved



## Notes

### Authority

Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.