# Treas. Reg. § 44.0-4: Extent to which the regulations in this part supersede prior regulations.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-44.0-4>.

The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.