Related Rules (9)

• 26 CFR 1.355-6(b)(1)

• 26 CFR 1.1502-30(b)

• 26 CFR 1.1502-31(c)(2))

• 26 CFR 601.601(d)(2)

• 26 CFR 1.355-6(e)(1)

• 26 CFR 1.1502-33(f)(1)

• 26 CFR 1.358-6(c)(2)(ii)(B)

• 26 CFR 1.355-0

• 26 CFR 1.355-6