Treas. Reg. § 49.4263-4 Cross reference.

eCFR as of 2026-10-19 · Interprets § 4263

For the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.

[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated and amended by T.D. 9948, 86 FR 5007, Jan. 19, 2021]