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20 CFR 418.2225

§ 418.2225 Which more recent tax year will we use?

United States · 20 CFR — Employees' Benefits · Status: effective

Taxation
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20 CFR 418.2225, § 418.2225 Which more recent tax year will we use?, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/79927
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We will follow the rules in § 418.1225, except that any references in that section to regulations in subpart B of this part shall be treated as references to the corresponding regulation in this subpart.

Legislative history

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