1. Regulations
  2. title 20
  3. chapter III
  4. part 418
  5. subpart C
  6. subjgrp 476
  7. § 418.2225

View all text of Subjgrp 476 [§ 418.2201 - § 418.2270]

§ 418.2225 - Which more recent tax year will we use?

We will follow the rules in § 418.1225, except that any references in that section to regulations in subpart B of this part shall be treated as references to the corresponding regulation in this subpart.

SOURCE: 70 FR 77675, Dec. 30, 2005, unless otherwise noted.

CITE AS: 20 CFR 418.2225