---
kind: "section"
citation: "26 C.F.R. § 7.465-5"
title: "26"
number: "7.465-5"
heading: "Examples."
url: "https://uscodex.org/cfr/26/7.465-5"
---

# §7.465-5. Examples.


The provisions of [§ 7.465-1](/cfr/26/7.465-1.md) and [§ 7.465-2](/cfr/26/7.465-2.md) may be illustrated by the following examples:


## Notes

### 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]