1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 404
  5. § 404.6048-1

View all text of Part 404 [§ 404.6048-1 - § 404.6334(d)-1]

§ 404.6048-1 - [Reserved]

AUTHORITY: Sec. 7805, Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805).

CITE AS: 26 CFR 404.6048-1