GroundRules
26 CFR 1.404(e)-1: (e)-1 [Reserved]
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER A—INCOME TAX
- PART 1—INCOME TAXES
Collected 2026-08-27T02:25:11Z. Source file · JSON