Explanation This book contains the rules and regulations constituting Parts 300 t of Title 26, Revised as of January 1, 1969. It replaces the volume conta the 1968 revision of Parts 300 to 499 of Title 26 and becomes an integra of the Code of Federal Regulations. The text in this revision is derived from the latest text of the rule regulations, general and permanent in nature, duly promulgated before December 31, 1968. All dates appearing in the source citation dates of publication in the Federal Register and should not be cons as effective dates. Current regulatory material appearing in the daily issues of the F Register follows the numbering system used herein, and serves as a supplement hereto. This book contains the following finding aids: a of CFR titles and chapters; an alphabetical list of CFR subtitles and ters; and a list of sections affected which furnishes Federal Register cit to all changes in this book beginning January 1, 1964, including ch which are no longer in effect. A compilation of the list of sections affected for the entire Code of F Regulations from January 1, 1949, through December 31, 1963, is pub in a separate volume entitled "List of Sections Affected, 1949-1963." A General Explanation of the Code of Federal Regulations, a list o rent CFR volumes, and a list of superseded CFR volumes appear volume containing Title 1 and in the General Index volume. A titles, subtitles, chapters, subchapters, and parts of the entire Code of F Regulations is also published in the General Index volume. This volume is published pursuant to Part 30 of the regulations Administrative Committee of the Federal Register, as revised Decem 1965 (30 F.R. 15131; 1 CFR Part 30), under the authority contain section 11 of the Federal Register Act, as amended (44 U.S.C. 1510). contents of the Federal Register and the Code of Federal Regulation by law prima facie evidence of the text of the original documents ar required to be judicially noticed (44 U.S.C. 1507, 1510). The pre citation of the Code is "CFR." Thus the citation "26 CFR 301.6001" to section 301.6001 of this Title. January 2, 1969. DAVID C. EBERH |