Related Rules (9)
26 CFR 54.4980B-0
26 CFR 54.4980B-2
26 CFR 54.4980D-1
26 CFR 54.4980E-1
26 CFR 54.4980G-1
26 CFR 54.4980G-3
26 CFR 54.4980G-4
26 CFR 54.4980G-6
26 CFR 54.4980G-7