Home › CFR › Title 26 › Part 1 › §1.900526 CFR §1.9005 — Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link[T.D. 6583, 26 FR 12077, Dec. 16, 1961]