Related Rules (11)
26 CFR 1.1295-2(b)
26 CFR 1.305-5(b)
26 CFR 1.305-5(b))
26 CFR 1.1295-2(b)(vii)
26 CFR 1.1295-2(c)(3)
26 CFR 601.601(d)(2)(ii)(b)
26 CFR 1.1295-2(e)
26 CFR 1.1291-
26 CFR 1.1293-2
26 CFR 1.1295-1
26 CFR 1.1295-2