CODE OF
FEDERAL REGULATIONS
TITLE 1--GENERAL
PROVISIONS
CHAPTER
III--ADMINISTRATIVE CONFERENCE OF THE UNITED
STATES
PART
305--RECOMMENDATIONS OF THE ADMINISTRATIVE
CONFERENCE OF THE UNITED STATES
1 C.F.R. s 305.75-10
s 305.75-10 Internal
Revenue Service Procedures: The IRS Summons Power
(Recommendation No. 75-10).
[41 FR 3987, Jan. 27,
1976]
Authority: 5 U.S.C.
591-596.
SOURCE: 38 FR 19782, July
23, 1973; 57 FR 61760, 61768, Dec. 29, 1992, unless
otherwise noted.
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