The Department of the Treasury's rule is adopted pursuant to the authority contained in sections 7805 and 9833 of the Internal Revenue Code (26 U.S.C.
The authority referenced is contained in sections 7805 and 9833 of the Internal Revenue Code.
mnli hypothesis: The authority referenced is contained in sections 7805 and 9833 of the Internal Revenue Code. premise: The Department of the Treasury's rule is adopted pursuant to the authority contained in sections 7805 and 9833 of the Internal Revenue Code (26 U.S.C.