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Notes

§7.465-5. Examples.

26 C.F.R. § 7.465-5

The provisions of § 7.465-1 and § 7.465-2 may be illustrated by the following examples:
Notes, amendments, and revision history

Amendments

[T.D. 7504, 42 FR 42198, Aug. 22, 1977]

Authority

Authority: 26 U.S.C. 7805, unless otherwise stated.

Amendments

[T.D. 7504, 42 FR 42198, Aug. 22, 1977]