---
kind: "section"
citation: "26 C.F.R. § 49.4263-4"
title: "26"
number: "49.4263-4"
heading: "Cross reference."
url: "https://uscodex.org/cfr/26/49.4263-4"
---

# §49.4263-4. Cross reference.


For the rules applicable under [section 4263(d)](/cfr/26/4263.md?p=d) see [§ 49.4261-4](/cfr/26/49.4261-4.md) relating to payments made within the United States.


## Notes

### 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]