Subpart D. Subpart D—Recordkeeping, Anti-Evasion, Severability, and Dates

• §§ 1041.10-1041.11 - §[Reserved]
• § 1041.12 - Compliance program and record retention.
• § 1041.13 - Prohibition against evasion.
• § 1041.14 - Severability.
• § 1041.15 - Effective and compliance dates.

• APPENDIX

  • Appendix A to Part 1041—Model Forms
  • Supplement I to Part 1041—Official Interpretations