Related Rules (6)

• 26 CFR 1.482-1(a)(3)

• 26 CFR 1.761-2(b)(2)(i)

• 26 CFR 1.6038B-1T(c)(1)

• 26 CFR 602.101

• 26 CFR 1.6038B-1

• 26 CFR 1.6038B-2