Related Rules (9)
26 CFR 1.1361-4
26 CFR 54.4980H-0
26 CFR 54.4980H-1
26 CFR 54.4980H-2
26 CFR 54.4980H-3
26 CFR 54.4980H-4
26 CFR 54.4980H-5
26 CFR 54.4980H-6
26 CFR 301.7701-2