26 C.F.R. § 301.7476-1 Declaratory judgments.
Title 26 - Internal Revenue
See the regulations under section 7476 contained in part 1 of this chapter (Income Tax Regulations) for provisions relating to declaratory judgments, for provisions relating to the qualification of an employee as an “interested party”, and for a requirement that the applicant for an advance determination by the Internal Revenue Service of the qualification of certain retirement plans give notice of such application to interested parties. [T.D. 7421, 41 FR 20878, May 21, 1976]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Judicial Proceedings
§ 301.7476-1 Declaratory judgments.
