# Treas. Reg. § 301.9001-3: Cross reference.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.9001-3>. Interprets 26 U.S.C. § 9001.

See the Coast Guard regulations under 33 CFR parts 135 and 136 for rules relating to the implementation of the Act. 

[T.D. 7697, 45 FR 33976, May 21, 1980]