Code of Federal Regulations · Section
§ 40.2 — Territorial Extent
27 C.F.R. § 40.2
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The provisions of the regulations in this part shall apply in the several States of the United States and the District of Columbia.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Limitation on use of cash method of accounting26 U.S.C. § 448