---
kind: "section"
citation: "26 C.F.R. § 49.4252-3"
title: "26"
number: "49.4252-3"
heading: "Reserved"
url: "https://uscodex.org/cfr/26/49.4252-3"
---

# §49.4252-3. Reserved



## Notes

### Source

Source: T.D. 6664, 28 FR 7252, July 16, 1963, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 7805. Section 49.4251-4 also issued under 26 U.S.C. 4251(d).