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31 U.S.C. 3711 et seq.; Subpart D is also issued under 5 U.S.C. 5514; Subpart E is also issued under 31 U.S.C. 3720A; Subpart F is also issued under 31 U.S.C. 3720D.
50 FR 5202, Feb. 6, 1985, unless otherwise noted.
59 FR 47250, Sept. 15, 1994, unless otherwise noted.
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Nomenclature changes to part 20 appear at 57 FR 31451, July 16, 1992.
Authority delegated by statute or IRS regulation to the Secretary or Department is redelegated to the heads of the Department's constituent agencies. This authority may be further redelegated as necessary to ensure the efficient implementation of these regulations.