9491 - Regulations Governing the Issuance of Payment Certificates Under
          Section 124 (h) of the Internal Revenue Code
          Signed: October 21, 1944
          Federal Register page and date: 9 FR 12707, October 24, 1944
          Amended by: EO 9802, November 12, 1946
          See: EO 9490, October 20, 1944