1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 20
  6. § 1.7872-11.7872-4

View all text of Subjgrp 20 [§ 1.7520-1 - § 1.9005-5]

§§ 1.7872-1—1.7872-4 - §[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 1.7872-1