1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 44
  5. subpart A
  6. § 44.0-4

View all text of Subpart A [§ 44.0-1 - § 44.0-4]

§ 44.0-4 - Extent to which the regulations in this part supersede prior regulations.

The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.

CITE AS: 26 CFR 44.0-4