Related Rules (37)
26 CFR 1.148(b)(2)
26 CFR 1.149(d)-1
26 CFR 1.148-6(e)(5)(iii)
26 CFR 1.148-3(h)
26 CFR 1.148-4(h)(2))
26 CFR 1.148-4(h)(2)
26 CFR 1.148-5T(b)(2)(iii)
26 CFR 1.149(d)-1T
26 CFR 1.148-5T(e)(2)(iii)
26 CFR 1.148-4T(g)
26 CFR 1.148-4T(h)(4)
26 CFR 1.148-11T(i)
26 CFR 1.148-6T(d)(3)(iii)(C)
26 CFR 1.103-8
26 CFR 1.148-0
26 CFR 1.148-1
26 CFR 1.148-2
26 CFR 1.148-3
26 CFR 1.148-4
26 CFR 1.148-5
26 CFR 1.148-6
26 CFR 1.148-9
26 CFR 1.148-10
26 CFR 1.148-11
26 CFR 1.150-1
26 CFR 1.150-2
26 CFR 1.103-8T
26 CFR 1.148-1T
26 CFR 1.148-2T
26 CFR 1.148-3T
26 CFR 1.148-4T
26 CFR 1.148-5T
26 CFR 1.148-6T
26 CFR 1.148-9T
26 CFR 1.148-10T
26 CFR 1.148-11T
26 CFR 1.150-1T