Reg. § 49.4263-4 Cross reference.

26 CFR § 49.4263-4eCFR, current through 2026-07-14

For the rules applicable under section see relating to payments made within the United States.

[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]

Source: decipher.legal/cfr/26/49.4263-4 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14