eCFR.io
Daily eCFR

Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000

Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000

ContainsSection 1.6109-2A
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

Sections