1. Regulations
  2. title 26
  3. chapter I-i14
  4. part 1
  5. subjgrp 16
  6. § 1.6418-5

View all text of Subjgrp 16 [§ 1.6411-1 - § 1.6425-3]

§ 1.6418-5 - xxx

Link to an amendment published at 89 FR 34800, Apr. 30, 2024.

AUTHORITY: Section 1.1561-2 also issued under 26 U.S.C. 1561.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.6418-5