26 CFR § 404.6048-1 - [Reserved]

---
identifier: "/us/cfr/t26/s404.6048-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 404.6048-1 - [Reserved]"
title_number: 26
title_name: "Internal Revenue"
section_number: "404.6048-1"
section_name: "[Reserved]"
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "404"
part_name: "TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 7805, Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805)."
cfr_part: "404"
---