27 C.F.R. § 25.167
Act of Aug. 16, 1954, 68A Stat. 749, as amended ( 26 U.S.C. 6065 ); sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, 1395, as amended ( 26 U.S.C. 5415 , 5555 )
27 C.F.R. § 25.167
Act of Aug. 16, 1954, 68A Stat. 749, as amended ( 26 U.S.C. 6065 ); sec. 201, Pub. L. 85-859, 72 Stat. 1390, as amended, 1395, as amended ( 26 U.S.C. 5415 , 5555 )