Related Rules (8)
26 CFR 1.172(h)-0
26 CFR 1.172(h)-1
26 CFR 1.172(h)-2
26 CFR 1.172(h)-3
26 CFR 1.172(h)-4
26 CFR 1.172(h)-5
26 CFR 1.1502-21
26 CFR 1.1502-72