Related Rules (9)

• 26 CFR 1.904–4

• 26 CFR 1.367(a)–1

• 26 CFR 1.951A–2

• 26 CFR 1.951A–7

• 26 CFR 1.6038B–1

• 26 CFR 1.6038B–1T

• 26 CFR 1.367(d)–1

• 26 CFR 1.367(e)–2

• 26 CFR 1.367(d)–1T