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Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 1 - PART 1—INCOME TAXES (CONTINUED)
authority:
26 U.S.C. 7805
,
unless
source:
T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as:
26 CFR 1.884-3T
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