View all text of Subjgrp 57 [§ 301.6301-1 - § 301.6326-1]
§ 301.6323(h)-0 - Scope of definitions.
Except as otherwise provided by § 301.6323(h)-1 the definitions provided by § 301.6323(h)-1 apply for purposes of §§ 301.6323(a)-1 through 301.6324-1.
View all text of Subjgrp 57 [§ 301.6301-1 - § 301.6326-1]
Except as otherwise provided by § 301.6323(h)-1 the definitions provided by § 301.6323(h)-1 apply for purposes of §§ 301.6323(a)-1 through 301.6324-1.