1. Regulations
  2. title 26
  3. chapter I-i7
  4. part 1
  5. subjgrp 7
  6. § 1.475b-3

View all text of Subjgrp 7 [§ 1.471-1 - § 1.475(g)-1]

§ 1.475(b)-3 - [Reserved]

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

CITE AS: 26 CFR 1.475