# Treas. Reg. § 44.4906-1: Cross reference.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-44.4906-1>. Interprets 26 U.S.C. § 4906.

For provisions relating to the applicability of Federal and State laws, see section 4422 and § 44.4422-1.