1. Regulations
  2. title 26
  3. chapter I-i18
  4. part 55
  5. subpart A
  6. § 55.4981-1

View all text of Subpart A [§ 55.4981-1 - § 55.4981-2]

§ 55.4981-1 - [Reserved]

AUTHORITY: 26 U.S.C. 6001, 6011, 6071, 6091, and 7805.

SOURCE: T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.

CITE AS: 26 CFR 55.4981-1