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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-47.5000D-0>. Interprets 26 U.S.C. § 5000D.

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

(a) In general. 

(b) Applicability date.