| Reg. §1.52-1 | 10:30 |
| Reg. §1.163-1(a)(3), Example 3 | 6:8 |
| Reg. §1.267(c)-1(b) | 17:7 |
| Reg. §1.267(c)-1(a)(4) | 17:3 |
| Reg. §1.318-1(b)(1) | 14:4 |
| Reg. §1.318-3(b) | 14:13 |
| Reg. §1.338-1T(b)(2)(i) | 6:17 |
| Reg. §1.401(a)(4)-1(b)(2)(ii)(B) | 4:31 |
| Reg. §1.401(a)(17)-1(b)(4) | 10:12, 18:11 |
| Reg. §1.401(a)(26)-8 | 2:5, 10:3 |
| Reg. §1.401(a)(4)-12 | 2:5 |
| Reg. §1.401(d)-1(a)(4)(iv) | 4:31 |
| Reg. §1.401(k)-1(g)(5) | 4:31, 10:16 |
| Reg. §1.401(k)-1(g)(5), (6) | 2:5 |
| Reg. §1.401(l)-1(c)(11), (12) | 2:5 |
| Reg. §1.401(m)-1(f)(5) | 4:31, 10:16 |
| Reg. §1.401(m)-1(f)(5), (7) | 2:5 |
| Reg. §1.401-1(a)(2) | 2:46 |
| Reg. §1.401-1(b)(2) | 4:69, 11:10 |
| Reg. §1.404(a)-1(b) | 3:1 |
| Reg. §1.410(a)-3(d) | 2:46 |
| Reg. §1.410(a)-3(d), (e) | 10:10 |
| Reg. §1.410(b)-2(f) | 11:1, 11:2 |
| Reg. §1.410(b)-8(a) | 11:11 |
| Reg. §1.410(b)-9 | 2:5, 2:9, 4:31, 10:3, 10:26 |
| Reg. §1.413(c)-2(a)(3)(iii) | 18:7 |
| Reg. §1.413-2(a)(2) | 12:7, 18:1, 18-12 |
| Reg. §1.413-2(a)(3)(i) | 18:1, 18-12 |
| Reg. §1.413-2(a)(3)(ii) | 18:6 |
| Reg. §1.413-2(a)(4)(iv) | 18:14 |
| Reg. §1.414(b)-1(a) | 9:3, 9:11 |
| Reg. §1.414(b)-1(b) | 10:19 |
| Reg. §1.414(c)-2(a) | 12:2 |
| Reg. §1.414(c)-2(b)(1) | 12:4 |
| Reg. §1.414(c)-2(b)-(2)(i)(A) | 12:3 |
| Reg. §1.414(c)-2(b)(2)(i)(B) | 12:3 |
| Reg. §1.414(c)-2(b)(2)(i)(C) | 12:3 |
| Reg. §1.414(c)-2(b)(2)(ii) | 12:3 |
| Reg. §1.414(c)-2(c), Example 4 | 12:3 |
| Reg. §1.414(c)-2(c)(1) | 12:3 |
| Reg. §1.414(c)-3(a) | 12:5 |
| Reg. §1.414(c)-3(b)(4) | 12:5 |
| Reg. §1.414(c)-3(d)(1) | 8:12 |
| Reg. §1.414(c)-3(d)(4) | 12:5 |
| Reg. §1.414(c)-3(d)(5) | 12:4 |
| Reg. §1.414(c)-4(b) | 12:4 |
| Reg. §1.414(c)-4(b)(3)(iii) | 12:3 |
| Reg. §1.414(c)-4(b)(5)(ii)(B) | 12:4 |
| Reg. §1.414(q)-1T, Q&A 7 | 2:5 |
| Reg. §1.414(q)-1T Q&A 7(b)(4) | 4:35 |
| Reg. §1.414(q)-1T, Q&A 6 | 10:21 |
| Reg. §1.414(q)-1T, Q&A 7(b)(2) | 4:35 |
| Reg. §1.414(q)-1T, Q&A 8 | 10:21, 14:2 |
| Reg. §1.414(r)-1(d)(4) | 10:20, 11:3 |
| Reg. §1.414(r)-11(b)(1) | 2:5 |
| Reg. §1.414(s)-1(h)(3) | 2:5 |
| Reg. §1.415(e)-1 | 18:9, 18:11 |
| Reg. §1.415-10(b) | 11:4 |
| Reg. §1.415-10(c) | 11:4 |
| Reg. §1.415-10(e) | 11:4 |
| Reg. §1.415-2(b)(1)(ii) | 10:13 |
| Reg. §1.415-2(b)(3) | 10:13 |
| Reg. §1.415-2(d)(5)(iii) | 10:13 |
| Reg. §1.415-2(d)(6) | 10:11, 10:13 |
| Reg. §1.415-7 | 11:4 |
| Reg. §1.415-7(h)(5), Example 4 | 12:10 |
| Reg. §1.415-8(c) | 10:13 |
| Reg. §1.416-1 Q&A G-2 | 4:70, 18:8 |
| Reg. §1.416-1 Q&A T-6, Example (2). | 6:17 |
| Reg. §1.416-1 Q&A T-1(b) | 10:15 |
| Reg. §1.416-1 Q&A T-13 | 10:15 |
| Reg. §1.416-1 Q&A T-16, T-17 | 10:15 |
| Reg. §1.416-1 Q&A T-18 | 14:2 |
| Reg. §1.416-1 Q&A T-19 | 10:15 |
| Reg. §1.416-1 Q&A T-20 | 10:15 |
| Reg. §1.416-1 Q&A T-32 | 10:15 |
| Reg. §1.421-7(h) | 2:9 |
| Reg. §1.423-2(e)(2) | 2:9 |
| Reg. §1.448-1T(e)(4)(ii) | 13:5 |
| Reg. §1.448-1T(e)(4)(iii) | 13:5 |
| Reg. §1.448-1T(e)(4)(iv) | 13:5 |
| Reg. §1.448-1T(e)(iii) | 13:5 |
| Reg. §1.512(b)-1(l)(4)(B) | 12:9 |
| Reg. §1.671-4(b) | 7:12 |
| Reg. §1.1244(c)-1(e)(1)(ii)-(vi) | 7:17 |
| Reg. §1.1361-1(c) | 1:6, 1:7 |
| Reg. §1.1362-6(a)(2)(i) | 1:6 |
| Reg. §1.1402(a)-4(a) | 1:11 |
| Reg. §1.1402(a)-4(c) | 1:11 |
| Reg. §1.1402(a)-4(c)(3) | 1:11 |
| Reg. §1.1402(a)-5(d) | 1:11 |
| Reg. §1.1562-2(b)(iii) | 7:17 |
| Reg. §1.1563(3)(b)(2) | 7:10 |
| Reg. §1.1563-1(a)(2) | 7:2 |
| Reg. §1.1563-1(a)(2), Example 4 | 6:3 |
| Reg. §1.1563-1(a)(6) | 6:15 |
| Reg. §1.1563-1(c)(1) | 9:8 |
| Reg. §1.1563-1(c)(2) | 9:8 |
| Reg. §1.1563-1(c)(2), Example 2 | 9:8 |
| Reg. §1.1563-2(b)(2)(i) | 8:4 |
| Reg. §1.1563-2(b)(2)(ii) | 8:13, 9:5 |
| Reg. §1.1563-2(b)(2)(iii) | 8:14 |
| Reg. §1.1563-2(b)(2)(iv) | 8:4 |
| Reg. §1.1563-2(b)(4)(iii) | 8:7 |
| Reg. §1.1563-2(b)(6) | 8:12 |
| Reg. §1.1563-3(b) | 7:7 |
| Reg. §1.1563-3(b)(2) | 7:10 |
| Reg. §1.1563-3(b)(3)(i) | 7:12 |
| Reg. §1.1563-3(b)(3)(ii) | 7:12 |
| Reg. §1.1563-3(b)(5)(ii)(d) | 7:17 |
| Reg. §1.1563-3(b)(5)(iii) | 7:17 |
| Reg. §1.1563-3(d) | 7:23 |
| Reg. §1.1563-4(a)(2) | 9:6 |
| Reg. §1.1563-4(a)(4) | 9:6 |
| Reg. §1.1563-4(b)(1) | 9:6 |
| Reg. §1.1563-4(b)(2) | 9:6 |
| Reg. §1.2032-7 | 12:3 |
| Reg. §20.2031-7 | 7:12, 14:13 |
| Reg. §31.3121(d)-1(a)(3) | 2:24 |
| Reg. §31.3121(d)-1(b) | 4:20 |
| Reg. §31.3121(d)-(1)(c)(2) | 2:34 |
| Reg. §31.3121(d)-1(d)(3)(i) | 3:7 |
| Reg. §31.3121(d)-1(d)(3)(ii) | 3:8 |
| Reg. §31.3121(d)-1(d)(3)(iv) | 3:10 |
| Reg. §31.3121(d)-1(d)(4)(ii) | 3:3 |
| Reg. §31.3131(d)-1(d)(4)(iii) | 3:4 |
| Reg. §31.3401(c)-1(b) | 2:1, 2:4, 2:5, 2:9 |
| Reg. §31.3401(c)-1(c) | 2:37 |
| Reg. §54.4971-3(b) | 10:19, 13:25 |
| Reg. §301.7701-1(a)(2) | 1:8, 13:12 |
| Reg. §301.7701-2(a) | 1:6 |
| Reg. §301.7701-2(b) | 1:7 |
| Reg. §301.7701-3 | 1:7 |
| Reg. §301.7701-3(a) | 1:7 |
| Reg. §301.7701-3(b)(2) | 1:7 |
| Reg. §301.7701-3(f)(2) | 1:7 |
| Reg. §301.7701-4(a) | 1:7 |
| Reg. §301.7701-4(b) | 1:7 |
| Prop. Reg. §1.414(m)-1(c) | 13:7 |
| Prop. Reg. §1.414(m)-2(a) | 13:4 |
| Prop. Reg. §1.414(m)-2(b)(1)(i) | 13:6 |
| Prop. Reg. §1.414(m)-2(b)(2) | 13:6 |
| Prop. Reg. §1.414(m)-2(c)(2) | 13:10 |
| Prop. Reg. §1.414(m)-2(c)(3) | 13:11 |
| Prop. Reg. §1.414(m)-2(c)(6) | 13:8 |
| Prop. Reg. §1.414(m)-2(c)(7) | 13:8 |
| Prop. Reg. §1.414(m)-2(e)(1) | 13:5 |
| Prop. Reg. §1.414(m)-2(f)(1) | 13:5 |
| Prop. Reg. §1.414(m)-2(f)(2) | 13:5 |
| Prop. Reg. §1.414(m)-2(g) | 13:28 |
| Prop. Reg. §1.414(m)-2(g)(3), Example 1 | 13:28 |
| Prop. Reg. §1.414(m)-3(a)(8) | 13:21 |
| Prop. Reg. §1.414(m)-3(c) | 18:1, 18:12 |
| Prop. Reg. §1.414(m)-3(c)(1) | 13:22, 13:24 |
| Prop. Reg. §1.414(m)-3(c)(2) | 13:24 |
| Prop. Reg. §1.414(o)-1(b)(1) | 15:5 |
| Prop. Reg. §1.414(o)-1(b)(2)(i) | 15:3 |
| Prop. Reg. §1.414(o)-1(b)(2)(ii) | 15:3 |
| Prop. Reg. §1.414(o)-1(b)(3) | 15:4 |
| Prop. Reg. §1.414(o)-1(k)(2) | 15:6 |
| Prop. Reg. §1.414(v)-1(a)(5) | 10:26 |
| Prop. Reg. §1.414(v)-1(e)(3) | 10:26 |