U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 16, 2025

1901.104-1 - 1901.104-1 Publication and code arrangement.

(a) The IAAR is published in the Federal Register and, in cumulative form in the Code of Federal Regulations (CFR).

(b) The IAAR is issued as chapter 19 of title 48, CFR.