For regulations under section 6411, see §§ 1.6411-1 to 1.6411-4 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6411-1
For regulations under section 6411, see §§ 1.6411-1 to 1.6411-4 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6411-1