{"data":{"id":"us/26-cfr-301.7476-1","jurisdiction":"us","citation":"26 CFR 301.7476-1","heading":"-1 Declaratory judgments.","body":"See the regulations under section 7476 contained in part 1 of this chapter (Income Tax Regulations) for provisions relating to declaratory judgments, for provisions relating to the qualification of an employee as an “interested party”, and for a requirement that the applicant for an advance determination by the Internal Revenue Service of the qualification of certain retirement plans give notice of such application to interested parties.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Judicial Proceedings"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"740a49e00e917c17280caea8683782b1ef45a0f898f9bdbb68e3c4e66e9eed83","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7461-1","next":"us/26-cfr-301.7477-1"},"notice":"GroundRules: Original legal text. Not legal advice."}