# Treas. Reg. § 49.4263-4: Cross reference.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-49.4263-4>. Interprets 26 U.S.C. § 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]