1. Regulations
  2. title 26
  3. chapter I-i18
  4. part 53
  5. subpart K
  6. § 53.4960-5

View all text of Subpart K [§ 53.4955-1 - § 53.4968-4]

§ 53.4960-5 - [Reserved]

AUTHORITY: 26 U.S.C. 7805; 4960, unless otherwise noted.

CITE AS: 26 CFR 53.4960-5