1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i3
  6. subjgrp 57
  7. § 301.6323h-0

View all text of Subjgrp 57 [§ 301.6301-1 - § 301.6326-1]

§ 301.6323(h)-0 - Scope of definitions.

Except as otherwise provided by § 301.6323(h)-1 the definitions provided by § 301.6323(h)-1 apply for purposes of §§ 301.6323(a)-1 through 301.6324-1.

[T.D. 7429, 41 FR 35509, Aug. 23, 1976]

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6323