[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 628-629]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.9003-5  Terms; applicability of other laws.

    All other terms which are not otherwise specifically defined shall 
have the same meaning as when used in the Code (or the corresponding 
provisions of prior law) except where otherwise distinctly expressed or 
manifestly intended to the contrary. Further, all provisions of law 
contained in the Code (or the corresponding provisions of prior law) 
shall apply to the extent that they can apply. Thus, all of the 
provisions of subtitle F of the Code and the corresponding provisions of 
prior law shall apply to the extent they can apply, including the 
provisions of law relating to assessment, collection, credit or refund, 
and limitations. For purposes of this section and Sec. Sec.  1.9003-1 to 
1.9003-4, inclusive, the term ``Act'' means the Public Debt and Tax Rate

[[Page 629]]

Extension Act of 1960 as amended (74 Stat. 293, 1018).

[T.D. 6492, 25 FR 8905, Sept. 16, 1960]

CERTAIN BRICK AND TILE CLAY, FIRE CLAY, AND SHALE; REGULATIONS UNDER THE 
                        ACT OF SEPTEMBER 26, 1961