Regulations...
Authorization
Internal Revenue Code, as amended, 26 U.S.C. 7526(c).
Note:
This section lists the legal authority upon which a program is based (acts, amendments to acts, Public Law numbers, titles, sections, Statute Codes, citations to the U.S. Code, Executive Orders, Presidential Reorganization Plans, and Memoranda from an agency head).
Regulations, Guidelines, And Literature
Low-Income Taxpayer Clinic Program Application Package.