27 C.F.R. §24.291
August 16, 1954, ch. 736, 68A Stat. 903, as amended ( 26 U.S.C. 7606 ); Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended ( 26 U.S.C. 5362 )
Approved by the Office of Management and Budget under control numbers 1513-0009 and 1513-0115