1. Regulations
  2. title 26
  3. chapter I-i6
  4. part 1
  5. subjgrp 3
  6. § 1.432

View all text of Subjgrp 3 [§ 1.421-1 - § 1.440]

§ 1.432 - [Reserved]

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

CITE AS: 26 CFR 1.432