Regulations last checked for updates: Jun 14, 2026

Title 26 - Internal Revenue last revised: Jun 04, 2026
All TitlesTitle 26Chapter IPart 54 - PART 54—PENSION EXCISE TAXES
View all text of Part 54 [§ 54.4971-1 - § 54.9833-1]
§ 54.9816-3 - xxx
Link to an amendment published at 91 FR 34047, June 4, 2026.
authority: Section 54.4974-2 also issued under 26 U.S.C. 4974;
cite as: 26 CFR 54.9816-3
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