CFR Cite

Donald Dale Henson (
Fri, 07 Nov 1997 06:53:03 -0700

I wish to thank everyone who responded to my request for assistance in
decoding the cite:

1.1441-5 (26 CFR)

Especially helpful were those who pointed out that CFR refers to the Code
of Federal Regulations and not the US Code. For some reason, my brain
translated CFR into USC which is why I couldn't locate the reference. :-(

Donald Dale Henson, sui juris
Chair: Texas Constitutional Convention of 1997
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