27 CFR § 70.142 Procedure and Administration§ 70.142 Scope of definitions.Current through · Read all of Part 70⚠ 2 pending changes to Part 70Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue ServiceProposed Rule · Treasury DepartmentUpdating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue ServiceProposed Rule · Treasury DepartmentExcept as otherwise provided by § 70.143 of this part, the definitions provided by §§ 70.143 apply for purposes of § 70.142 through 70.149 and §§ 70.231 through 70.234 of this part.