27 C.F.R. § 72.24
July 30, 1947, Ch. 390, 61 Stat. 648, as amended ( 6 U.S.C. 6, 7 ); Aug. 16, 1954, Ch. 736, 68A Stat. 847, as amended ( 26 U.S.C. 7101 )
27 C.F.R. § 72.24
July 30, 1947, Ch. 390, 61 Stat. 648, as amended ( 6 U.S.C. 6, 7 ); Aug. 16, 1954, Ch. 736, 68A Stat. 847, as amended ( 26 U.S.C. 7101 )