§44.0-4. Extent to which the regulations in this part supersede prior regulations.
26 C.F.R. § 44.0-4
The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 7805. Section 44.6060-1 also issued under 26 U.S.C. 6060(a); Section 44.6109-1 also issued under 26 U.S.C. 6109(a). Section 44.6109-2 also issued under 26 U.S.C. 6109(a); Section 44.6695-2 also issued under 26 U.S.C. 6695(g).
Source
Source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.