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Internal Revenue

3

26

PARTS 30 TO 39

Revised as of April 1, 1986

code of
federal regulations

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CONTAINING
A CODIFICATION OF DOCUMENTS
OF GENERAL APPLICABILITY
AND FUTURE EFFECT
AS OF APRIL 1, 1986

With Ancillaries

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Published by
the Office of the Federal Register
National Archives and Records
Administration

as a Special Edition of
the Federal Register

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U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 1986

or sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402.

Cite this Code CFR thus: 26 CFR 31.0-1

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