1. Regulations
  2. title 26
  3. chapter I-i7
  4. part 1
  5. subjgrp 5
  6. § 1.453-11.453-2

View all text of Subjgrp 5 [§ 1.451-1 - § 1.460-6]

§§ 1.453-1—1.453-2 - §[Reserved]

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

CITE AS: 26 CFR 1.453-1