26 C.F.R. § 47.5000D-0
Table of contents.
Cite as 26 C.F.R. § 47.5000D-0 (2026)
This section lists the table of contents for §§ 47.5000D-1 through 47.5000D-4.
§ 47.5000D-1 Introduction.
(a) In general.
(b) Applicability date.
§§ 47.5000D-2—47.5000D-4 [Reserved]
- Cross-references to the CFR
- 47.5000D-147.5000D-2