Regulations last checked for updates: Nov 25, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
  • §§ 47.5000D-2—47.5000D-4 - §[Reserved]
authority: 26 U.S.C. 7805.
source: T.D. 10003, 89 FR 55511, July 5, 2024, unless otherwise noted.