1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 49
  5. subpart D
  6. § 49.4263-4

View all text of Subpart D [§ 49.4261-1 - § 49.4263-6]

§ 49.4263-4 - Cross reference.

For the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.

[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]

AUTHORITY: 26 U.S.C. 7805.

CITE AS: 26 CFR 49.4263-4