[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6105-1]

[Page 85]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                         Information and Returns
 
Sec. 301.6105-1  Compilation of relief from excess profits tax cases.

    Pursuant to and in accordance with the provisions of section 6105, 
the Commissioner shall make and publish in the Federal Register a 
compilation, for each fiscal year beginning after June 30, 1941, of all 
cases in which relief under the provisions of section 722 of the 
Internal Revenue Code of 1939, as amended, has been allowed during such 
fiscal year by the Commissioner and by the Tax Court of the United 
States.

[[Page 86]]