26 C.F.R. § 44.0-4

Extent to which the regulations in this part supersede prior regulations.

Last amended: 2014Year: 2026Length: 23 wordsOfficial source

Cite as 26 C.F.R. § 44.0-4 (2026)

The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.
26 C.F.R. § 44.0-4: Extent to which the regulations in this part supersede prior regulations. | Justis AI