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Index  » Subchapter F  » Reg. 301.7476-1

Reg. 301.7476-1
Declaratory judgments

January 1, 2023

§ 301.7461-1 « Browse » § 301.7477-1

See related I.R.C. 7476

Treas. Reg. § 301.7476-1.  Declaratory judgments

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]

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