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Part 404—Temporary Regulations on Procedure and Administration Under the Tax Reform Act of 1976

Temporary Regulations on Procedure and Administration Under the Tax Reform Act of 1976

ContainsSections 404.6048-1–404.6334(d)-1
CorpusDaily eCFR
Displayed edition2026-04-24
Last updated2026-04-24

PART 404—TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976

Sections

AuthoritySec. 7805, Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805).