1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 49
  5. subpart C
  6. § 49.4251-3

View all text of Subpart C [§ 49.4251-1 - § 49.4254-2]

§ 49.4251-3 - [Reserved]

AUTHORITY: 26 U.S.C. 7805.

CITE AS: 26 CFR 49.4251-3