Code of Federal Regulations, Title 26, Internal Revenue, PT. 1 (Sections 1.401-1.440), Revised as of April 1, 2011 (Paperback)
Government Printing Office, 9780160884177, 1357pp.
Publication Date: July 12, 2011
The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.