§49.4263-4. Cross reference.
26 C.F.R. § 49.4263-4
For the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.
Notes, amendments, and revision history
Amendments
[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]
Source
Source: T.D. 6430, 24 FR 9665, Dec. 3, 1959, unless otherwise noted.
Authority
Authority: 26 U.S.C. 7805. Section 49.4251-4 also issued under 26 U.S.C. 4251(d).
Amendments
[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]