Related Rules (39)
26 CFR 1.1502-13(a)(4)
26 CFR 1.167(a)-11
26 CFR 1.1502-13(b)
26 CFR 1.1502-80(b)
26 CFR 1.1502-13(b)(2)(iii)
26 CFR 1.1502-13(c)
26 CFR 1.1502-21(c)
26 CFR 1.472-8(c)
26 CFR 1.1502-13(c)(6)(ii)
26 CFR 1.1502-13(d)
26 CFR 1.1502-13(e)(3)
26 CFR 1.1502-13(f)(2)
26 CFR 1.988-1(f)
26 CFR 1.267(f)-1
26 CFR 1.1502-13(f)(2)(iii)
26 CFR 1.1502-13(g))
26 CFR 1.469-1T(h)(6)
26 CFR 602.101
26 CFR 1.108-3
26 CFR 1.263A-1
26 CFR 1.460-0
26 CFR 1.460-4
26 CFR 1.469-0
26 CFR 1.469-1
26 CFR 1.701-2
26 CFR 1.1502-13
26 CFR 1.1502-14
26 CFR 1.1502-15
26 CFR 1.1502-17
26 CFR 1.1502-18
26 CFR 1.1502-20
26 CFR 1.1502-26
26 CFR 1.1502-32
26 CFR 1.1502-33
26 CFR 1.1502-34
26 CFR 1.1502-79
26 CFR 1.1502-80
26 CFR 1.469-1T
26 CFR 1.1502-14T