---
kind: "section"
citation: "26 C.F.R. § 801.7"
title: "26"
number: "801.7"
heading: "Examples."
url: "https://uscodex.org/cfr/26/801.7"
---

# §801.7. Examples.

- (a) The rules of [§ 801.3](/cfr/26/801.3.md) are illustrated by the following examples:
- (b) [Reserved]

## Notes

### Amendments

[T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated and amended by T.D. 9426, 73 FR 60628, Oct. 14, 2008]

### Authority

Authority: 5 U.S.C 9501 et seq.; secs. 1201, 1204, Pub. L. 105-206, 112 Stat. 685, 715-716, 722 (26 U.S.C. 7804 note).

### Source

Source: T.D. 8830, 64 FR 42835, Aug. 6, 1999, unless otherwise noted.

### Amendments

[T.D. 9227, 70 FR 60215, Oct. 17, 2005. Redesignated and amended by T.D. 9426, 73 FR 60628, Oct. 14, 2008]