27 C.F.R. §24.136
Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended, 1379, as amended, 1380, as amended, 1381, as amended, 1382, as amended ( 26 U.S.C. 5351 , 5352 , 5354 , 5356 , 5361 , 5362 , 5363 , 5367 , 5373 )
Approved by the Office of Management and Budget under control numbers 1512-0058, 1512-0216 and 1512-0298