When you click on links to various merchants on this site and make a purchase, this can result in this site earning a commission. Affiliate programs and affiliations include, but are not limited to, the eBay Partner Network.
Title: Code of Federal Regulations, Title 26 Internal Revenue 1.301-1.400, Revised as of April 1, 2022. Publication follows within six months. Series: Code of Federal Regulations, Title 26 Internal Revenue.
When you click on links to various merchants on this site and make a purchase, this can result in this site earning a commission. Affiliate programs and affiliations include, but are not limited to, the eBay Partner Network.