StacksVerified U.S. regulatory reference

26 CFR §1.66-5

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Sections 1.66-1 through 1.66-4 are applicable on July 10, 2003. In addition, § 1.66-4 applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003.