Regulations last checked for updates: May 07, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 49Subpart D - Subpart D—Transportation of Persons
View all text of Subpart D [§ 49.4261-1 - § 49.4263-6]
§ 49.4263-4 - Cross reference.

For the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.

[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]
authority: 26 U.S.C. 7805.
cite as: 26 CFR 49.4263-4
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