Treasury Regulations (26 C.F.R.)

26 CFR § 49.4263-4 — Cross reference.

§ 49.4263-4 Cross reference.

For the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.

[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]

Last amended: 2026-04-13