1. Regulations
  2. title 26
  3. chapter I-i18
  4. part 54
  5. § 54.9812-2

View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]

§ 54.9812-2 - xxx

Link to an amendment published at 89 FR 77715, Sept. 23, 2024.

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

CITE AS: 26 CFR 54.9812-2