Home › CFR › Title 26 › Part 1 › §1.900426 CFR §1.9004 — Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link[T.D. 6575, 26 FR 9632, Oct. 12, 1961]