26 C.F.R. § 47.5000D-2-47.5000D-4Download PDFCurrent through November 30, 2024Section 47.5000D-2-47.5000D-4 - Reserved 26 C.F.R. §47.5000D-2-47.5000D-4 89 FR 55511 , 8/5/2024