### Question
How is the "Act" defined?


### Answer
The term **Act** is defined in *26 CFR § 50.3* as follows -

> "An Act to create the California Debris Commission and regulate hydraulic mining in the State of California" approved March 1, 1893, as amended, 27 Stat. 

#### Citation:
  - *26 CFR § 50.3*
  - Heading: **PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

