§51.2. Explanation of terms. — Inbound Citations
26 C.F.R. § 51.2
Statutory Authority
Cited by 2 regulations in release Current.
Citations to 26 U.S.C. § 51.2 as a whole
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(a) Except as otherwise provided in this section, §§ 51.1 through 51.10 apply on and after July 28, 2014.
Citations to §51.2(e)(3)
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(b) Section 51.2(e)(3) applies on and after July 24, 2017.