§303.1. Statutory provisions; section 36, Trading With the Enemy Act.
26 C.F.R. § 303.1
Notes, amendments, and revision history
Authority
Authority: Sec. 7805, I.R.C. 1954; 68A Stat. 917; 26 U.S.C. 7805, and sec. 36 of the Trading With the Enemy Act, as added by the Act of Aug. 8, 1946, Pub. L. 671, 79th Cong., 60 Stat. 929; 50 U.S.C. App. 36.
Source
Source: T.D. 6459, 25 FR 2953, Apr. 7, 1960, unless otherwise noted.