1. Regulations
  2. title 26
  3. chapter I-i18
  4. part 54
  5. § 54.9816-9

View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]

§ 54.9816-9 - xxx

Link to an amendment published at 91 FR 34057, June 4, 2026.

AUTHORITY: Section 54.4974-2 also issued under 26 U.S.C. 4974;

CITE AS: 26 CFR 54.9816-9