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									Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 150.—Definitions                        1.249–1T(f)(3),       1.475(a)–4T(d)(4),       replace the prior references to credit rat-
and Special Rules                               1.860G–2T(g)(3), 1.1001–3T(d), (e), and        ings, credit agencies or functionally simi-
                                                (g), and 48.4101–1T(l)(5).                     lar terms. Language revisions serve solely
26 CFR 1.150–1: Definitions.                                                                   t
								
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