Related Rules (15)

• 26 CFR 1.651(a)-2

• 26 CFR 1.661(a)-2

• 26 CFR 1.643(a)-3

• 26 CFR 1.643(b)-1

• 26 CFR 20.2056(b)-5

• 26 CFR 20.2056(b)-7

• 26 CFR 20.2056(b)-10

• 26 CFR 1.642(c)-2

• 26 CFR 1.642(c)-5

• 26 CFR 25.2523(e)-1

• 26 CFR 25.2523(h)-2

• 26 CFR 1.664-3

• 26 CFR 20.2056A-5

• 26 CFR 20.2056A-13

• 26 CFR 26.2601-1