Code of Federal Regulations · Section

§ 70.142 — Scope Of Definitions

27 C.F.R. § 70.142

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Except as otherwise provided by § 70.143 of this part, the definitions provided by §§ 70.143 apply for purposes of § 70.142 through 70.149 and §§ 70.231 through 70.234 of this part.

27 C.F.R. § 70.141 27 C.F.R. § 70.143

Authorizing Statute

Departmental regulations
5 U.S.C. § 301
Imposition of tax
26 U.S.C. § 4181