Home › CFR › Title 26 › Part 49 › §49.4263-426 CFR §49.4263-4 — -4 Cross reference.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkFor the rules applicable under section 4263(d) see § 49.4261-4 relating to payments made within the United States.