TD 9539 – Adoption of Amendments to the Regulations
Accordingly, 26 CFR part 1 is amended as follows:
PART 1—INCOME TAXES
Paragraph 1 – Authority citation for Part 1
Paragraph 2 – Revised Section 1.280C–4
Accordingly, 26 CFR part 1 is amended as follows:
PART 1—INCOME TAXES
Paragraph 1 – Authority citation for Part 1
Paragraph 2 – Revised Section 1.280C–4
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