Subpart D—Recordkeeping, Anti-Evasion, Severability, and Dates

Sections

• 1041.10-1041.11
  §§ 1041.10-1041.11 [Reserved]
• 1041.12
  § 1041.12 Compliance program and record retention.
• 1041.13
  § 1041.13 Prohibition against evasion.
• 1041.14
  § 1041.14 Severability.
• 1041.15
  § 1041.15 Effective and compliance dates.