References to Department of the Treasury circulars hereafter will be to the current edition and will be abbreviated, such as DC 530 and DCPD 3-80. References to the Code of Federal Regulations will be by title number and section number, for example, 31 CFR . Wherever in the text references to bonds indicate that the securities being referred to are of the accrual type, the term "bonds" includes United States Savings Notes. References to Internal Revenue Service Rulings will be to the Cumulative Bulletin for the year in which the ruling was issued. For example, Revenue Ruling 143 for 1954, appearing in Volume 2 of the Cumulative.
