§53.4960-0. Table of contents.
26 C.F.R. § 53.4960-0
Notes, amendments, and revision history
Amendments
[T.D. 9938, 86 FR 6219, Jan. 19, 2021; 86 FR 23865, May 5, 2021]
Source
Source: T.D. 8084, 51 FR 16303, May 2, 1986, unless otherwise noted.
Authority
Authority: 26 U.S.C. 7805; 4960, unless otherwise noted. Section 53.6011-1 also issued under 26 U.S.C. 6011; Section 53.6060-1 also issued under 26 U.S.C. 6060(a); Section 53.6081-1 also issued under 26 U.S.C. 6081(a); Section 53.6109-1 also issued under 26 U.S.C. 6109(a); Section 53.6109-2 also issued under 26 U.S.C. 6109(a); Section 53.6695-1 also issued under 26 U.S.C. 6695(b).
Amendments
[T.D. 9938, 86 FR 6219, Jan. 19, 2021; 86 FR 23865, May 5, 2021]