§44.4413-1. Certain provisions made applicable.
26 C.F.R. § 44.4413-1
For regulations under sections 4901, 4902, 4904, 4905, and 4906, as extended and made applicable to the special tax imposed by section 4411 and to the persons upon whom such tax is imposed, see Subpart D of this part.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 7805. Section 44.6060-1 also issued under 26 U.S.C. 6060(a); Section 44.6109-1 also issued under 26 U.S.C. 6109(a). Section 44.6109-2 also issued under 26 U.S.C. 6109(a); Section 44.6695-2 also issued under 26 U.S.C. 6695(g).
Source
Source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.