CFR›Title 26›Chapter I›Part 54›26 CFR 54.9816-3 Citation26 CFR 54.9816-3CorpusDaily eCFRDisplayed edition2026-06-08Last updated2026-06-08 § 54.9816-3 xxxLink to an amendment published at 91 FR 34047, June 4, 2026. Previous 54.9816-2T § 54.9816-2T Applicability (temporary). Next 54.9816-3T § 54.9816-3T Definitions (temporary).