1. Regulations
  2. title 26
  3. chapter I-i6
  4. part 1
  5. subjgrp 2
  6. § 1.414r-10

View all text of Subjgrp 2 [§ 1.410(a)-1 - § 1.420-1]

§ 1.414(r)-10 - Separate application of section 129(d)(8). [Reserved]

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

CITE AS: 26 CFR 1.414