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26 C.F.R. 26 CFR--PART 1.482-9

Title 26 - Internal Revenue

Amendment from August 04, 2006

26 CFR--PART 1.482-9

View Printed Federal Register page 71 FR 44479 in PDF format.

Amendment(s) published August 4, 2006, in 71 FR 44479

Effective Date(s): January 1, 2007

Paragraph 1. The authority citation for part 1 is amended by adding an entry in numerical order to read in part as follows:

Authority:26 U.S.C. 7805  *  *  *

Section 1.482–9 also issued under 26 U.S.C. 482.  *  *  *