Implements § 9816Open in workspace
Reg. § 54.9816-3 xxx
26 CFR § 54.9816-3eCFR, current through 2026-07-14
Cross Reference
Link to an amendment published at
91 FR 34047
, June 4, 2026.
Cross Reference
Link to an amendment published at
91 FR 34047
, June 4, 2026.