Related Rules (6)

• 26 CFR 1.704-1(b)(2)(iv)(f)

• 26 CFR 1.704-1(b)(2)(iii)(c)

• 26 CFR 1.704-2(c)

• 26 CFR 1.704-2(e)

• 26 CFR 1.701-2

• 26 CFR 301.7701-2