Related Rules (8)

• 26 CFR 1.148-4

• 26 CFR 1.163-13

• 26 CFR 1.171-3

• 26 CFR 1.1271-0

• 26 CFR 1.1275-4

• 26 CFR 1.1275-7

• 26 CFR 1.1275-7T

• 26 CFR 1.1286-2T