# Treas. Reg. § 301.7476-1: Declaratory judgments.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7476-1>. Interprets 26 U.S.C. § 7476.

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]