Home › CFR › Title 26 › Part 1 › §1.900326 CFR §1.9003 — Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link[T.D. 6492, 25 FR 8904, Sept. 16, 1960]