27 C.F.R. § 46.11
July 30, 1947, ch. 390, 61 Stat. 648, as amended ( 6 U.S.C. 6, 7 ); sec. 202, Pub. L. 85-859, 72 Stat. 1421, as amended ( 26 U.S.C. 5711 )
27 C.F.R. § 46.11
July 30, 1947, ch. 390, 61 Stat. 648, as amended ( 6 U.S.C. 6, 7 ); sec. 202, Pub. L. 85-859, 72 Stat. 1421, as amended ( 26 U.S.C. 5711 )