1. Regulations
  2. title 11
  3. chapter I
  4. part 9002
  5. § 9002.14

View all text of Part 9002 [§ 9002.1 - § 9002.15]

§ 9002.14 - Secretary.

Secretary means the Secretary of the Treasury.

AUTHORITY: 26 U.S.C. 9002 and 9009(b).

SOURCE: 56 FR 35911, July 29, 1991, unless otherwise noted.

CITE AS: 11 CFR 9002.14