Related Rules (22)
26 CFR 47.2-4(a)
26 CFR 48.6416(b)(2)-2
26 CFR 1.52-1(d)(3)
26 CFR 48.4082-1T(b)
26 CFR 47.1-1
26 CFR 47.2-1
26 CFR 47.2-2
26 CFR 47.2-3
26 CFR 47.2-4
26 CFR 47.2-5
26 CFR 47.3-1
26 CFR 47.3-2
26 CFR 47.3-3
26 CFR 47.3-4
26 CFR 47.3-5
26 CFR 47.3-6
26 CFR 47.3-7
26 CFR 47.3-8
26 CFR 47.3-9
26 CFR 47.3-10
26 CFR 47.3-11
26 CFR 48.4221-3