Regulations No. <Z>5 relating to importation, manufacture, production, compounding, sale, dispensing, and giving away of opium or coca leaves, their salts, derivatives, or preparations thereof, under Act of Dec. 17, 1914, as amended by Sections 703 and 704 of Revenue Act of 1926, act of Jan. 22, 1927, and act of Mar. 3, 1927, and under Section 705 of Revenue Act of 1926; Internal Revenue-Prohibition narcotic regulations : joint narcotic regulations made by Commissioner of Internal Revenue and Commissioner of Prohibition with approval of Secretary of Treasury, effective Jan. 1, 1928.