26 C.F.R. § 301.6851-1
Current through October 31, 2024
For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6851-1
For regulations under section 6851, see §§ 1.6851-1 to 1.6851-3 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6851-1