26 CFR Part 52 - PART 52—ENVIRONMENTAL TAXES
Authority:
Section 52.4682–3 also issued under 26 U.S.C. 4682(c)(2);
Section 52.4682–5 also issued under 26 U.S.C. 4662(e)(4).
Section 52.4682–3 also issued under 26 U.S.C. 4682(c)(2);
Section 52.4682–5 also issued under 26 U.S.C. 4662(e)(4).