CFR 26-1.6045-2015
Internal revenue. Part1:Income taxes. Section1.6045:1-5.

Standard No.

CFR 26-1.6045-2015

Release Date

2015

Published By

US-CFR-file

Latest

CFR 26-1.6045-2015

Scope

(a) Definitions. The following definitions apply for purposes of this section and §1.6045–2: (a) through (c)(3)(i) [Reserved]. For further guidance, see §1.6045–1(a) through (c)(3)(i)(C)(2)(iv).

CFR 26-1.6045-2015 history

• 2015 CFR 26-1.6045-2015 Internal revenue. Part1:Income taxes. Section1.6045:1-5.
• 2014 CFR 26-1.6045-2014 Internal revenue. Part1:Income taxes. Section1.6045:1-5.