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Treasury Regulations · 26 CFR

§ 301.7476-1. Declaratory judgments.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 7476

Cite as 26 CFR § 301.7476-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
May 21, 1976 by T.D. 7421
Issued under
26 U.S.C. § 7476
Length
72 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0

See the regulations under section 7476 contained in part 1 of this chapter (Income Tax Regulations) for provisions relating to declaratory judgments, for provisions relating to the qualification of an employee as an “interested party”, and for a requirement that the applicant for an advance determination by the Internal Revenue Service of the qualification of certain retirement plans give notice of such application to interested parties.

[T.D. 7421, 41 FR 20878, May 21, 1976]

Other regulations under § 7476

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 7421 (41 FR 20878)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR94f366dd75fae71 Judicial Proceedings
  4. Civil Actions by the United States

Nearby sections