Related Rules (7)
26 CFR 1.954-6, 1.954-7, and 1.954-8
26 CFR 1.951A-2
26 CFR 1.951A-7
26 CFR 1.952-1
26 CFR 1.954-1
26 CFR 1.954-3
26 CFR 1.6038-2