Treas. Reg. § 47.5000D-0 Table of contents.

eCFR as of 2026-10-19 · Interprets § 5000D · Proposed amendments: REG-115559-23 (2025)

This section lists the table of contents for §§ 47.5000D-1 through 47.5000D-4.

(a) In general.

(b) Applicability date.