1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 47
  5. § 47.5000D-247.5000D-4

View all text of Part 47 [§ 47.5000D-0 - § 2—47.5000D-4]

§§ 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-2