### Question
How does CHAPTER I—INTERNAL REVENUE SERVICE, define Act?


### Answer
Under *26 CFR § 50.3*, **Act** is defined as:

> "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,**

