1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 403
  5. subpart A
  6. § 403.3

View all text of Subpart A [§ 403.1 - § 403.3]

§ 403.3 - Forms prescribed.

The Commissioner of Internal Revenue or his delegate is authorized to prescribe all forms required by or necessary for the administration of this part. Information required by this part shall be furnished in accordance with the instructions issued with respect thereto.

AUTHORITY: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.

SOURCE: T.D. 7433, 41 FR 39312, Sept. 15, 1976, unless otherwise noted.

CITE AS: 26 CFR 403.3