1. Regulations
  2. title 26
  3. chapter I-i9
  4. part 1
  5. subjgrp 22
  6. § 1.801-7

View all text of Subjgrp 22 [§ 1.801-1 - § 1.802-3]

§ 1.801-7 - [Reserved]

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

SOURCE: T.D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.801-7