U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 44Subpart A - Subpart A—Introduction
View all text of Subpart A [§ 44.0-1 - § 44.0-4]
§ 44.0-4 - Extent to which the regulations in this part supersede prior regulations.

The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.

© 2016 GovRegs | About | Disclaimer | Privacy