1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 44
  5. subpart D
  6. subjgrp 4
  7. § 44.4906-1

View all text of Subjgrp 4 [§ 44.4901-1 - § 44.4906-1]

§ 44.4906-1 - Cross reference.

For provisions relating to the applicability of Federal and State laws, see section 4422 and § 44.4422-1.

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.

CITE AS: 26 CFR 44.4906-1