Regulations last checked for updates: Nov 22, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
§ 47.5000D-0 - Table of contents.

This section lists the table of contents for §§ 47.5000D-1 through 47.5000D-4.

§ 47.5000D-1 Introduction.

(a) In general.

(b) Applicability date.

§§ 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.
cite as: 26 CFR 47.5000D-0