Treasury Regulations (26 C.F.R.)

26 CFR § 47.5000D-0 — Table of contents.

§ 47.5000D-0 Table of contents.

This section lists the table of contents for §§ 47.5000D-1 through 47.5000D-4.

§ 47.5000D-1 Introduction.

(a) In general.

(b) Applicability date.

§§ 47.5000D-2—47.5000D-4 [Reserved]

Last amended: 2026-04-13