Stacks DEPOSITED BY THE UNITED STATES OF AMERICA 5-15-70 Explanation This book contains the rules and regulations of Parts 2 to 29 o Revised as of January 1, 1970. It replaces the volume entitled " Internal Revenue, Parts 2 to 29, Revised as of January 1, 1969, comes an integral part of the Code of Federal Regulations. The text in this revision is derived from the latest text of the regulations, general and permanent in nature, duly promulgated fore December 31, 1969. All dates appearing in the source cit dates of publication in the Federal Register and should not be co effective dates. Current regulatory material appearing in the daily issues of th Register follows the numbering system used herein, and serves supplement hereto. This book contains the following finding aid of CFR titles and chapters; an alphabetical list of CFR subtitles ters; and a list of sections affected which furnishes Federal Registe to all changes in this book beginning January 1, 1964, includin which are no longer in effect. A compilation of the list of sections affected for the entire Co eral Regulations from January 1, 1949 through December 31, 196 lished in a separate volume entitled "List of Sections Affected, 19 A General Explanation of the Code of Federal Regulations current CFR volumes, and a list of superseded CFR volumes app volume containing Title 1 and in the General Index volume. titles, subtitles, chapters, subchapters, and parts of the entire Federal Regulations is also published in the General Index vo This volume is published pursuant to Part 30 of the regulati Administrative Committee of the Federal Register (34 F.R. 1910 Part 30), under the authority contained in section 11 of the Feder Act, as amended (44 U.S.C. 1510). The contents of the Federa and the Code of Federal Regulations are by law prima facie evide text of the original documents and are required to be judicial (44 U.S.C. 1507, 1510). The preferred citation of the Code is "C the citation "26 CFR 2.1" refers to section 2.1 of this Title. January 2, 1970. DAVID C. EE |