CFR /  Title 26  /  Part 1  /  Sec. 1.482-0 Outline of regulations under section 482.

* * * * *

(f) * * *

(2) * * *

(ii) * * *

(A) [Reserved]. For further guidance, see Sec. 1.482-0T, the entry for Sec. 1.482-1T(f)(2)(ii)(A).

(iii) * * *

(B) [Reserved]. For further guidance, see Sec. 1.482-0T, the entry for Sec. 1.482-1T(f)(2)(iii)(B).