Related Rules (8)
26 CFR 1.6045-1(a)(1)
26 CFR 31.6413(a)-3
26 CFR 301.7701-3(c)
26 CFR 31.3406(h)-3(e)(2)
26 CFR 31.3406(h)-3(a)(1)(iii)
26 CFR 1.671-4
26 CFR 1.6049-7
26 CFR 301.6109-1