Related Rules (6)

• 26 CFR 40.6011(a)-1

• 26 CFR 40.6302(c)-1

• 26 CFR 47.5000D-2—47.5000D-4

• 26 CFR 40.0-1

• 26 CFR 47.5000D-0

• 26 CFR 47.5000D-1