27 C.F.R. § 27.40
Sec. 201, Pub. L. 85-859, 72 Stat. 1314, as amended ( 26 U.S.C. 5001 ); Sec. 201, Pub. L. 85-859, 72 Stat. 1356, as amended ( 26 U.S.C. 5201 ); Sec. 6, Pub. L. 96-598, 94 Stat. 3488, as amended ( 26 U.S.C. 5010 )
Approved by the Office of Management and Budget under control number 1512-0352