1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 17
  6. § 1.6654-4

View all text of Subjgrp 17 [§ 1.6654-1 - § 1.6851-3]

§ 1.6654-4 - [Reserved]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.6654-4