I found this site <a href="http://www.wanttoknow.info/banking_finance/cafr_comprehensive_annual_financial_reports-------We">http://www.wanttoknow.info/banking_finance/cafr_comprehensive_annual_financial_reports-------We</a> call the IRS Regulations a Code, because a Code is a language always written in such a way that those who do not know the encryption and special meanings of the words, such as Label, cannot figure it out in a hundred years...