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26 CFR 7.465-5

§ 7.465-5 Examples.

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 7.465-5, § 7.465-5 Examples, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112478
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Full text

The provisions of § 7.465-1 and § 7.465-2 may be illustrated by the following examples:

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.