27 C.F.R. §70.23
68A Stat. 902, as amended ( 26 U.S.C. 7603 ); 26 U.S.C. 7805 (68A Stat. 917), 27 U.S.C. 205 (49 Stat. 981 as amended), 18 U.S.C. 926 (82 Stat. 959), and sec. 38, Arms Export Control Act ( 22 U.S.C. 2778 , 90 Stat. 744), 27 U.S.C. 205 , 22 U.S.C. 2778 , 26 U.S.C. 7602 , and 5 U.S.C. 301