1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 48
  5. subpart H
  6. subjgrp 12
  7. § 48.4062a

View all text of Subjgrp 12 [§ 48.4052-1 - § 48.4064-1]

§ 48.4062(a) - [Reserved]

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

CITE AS: 26 CFR 48.4062