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Electronic Code of Federal Regulations (e-CFR)
Title 26 - Internal Revenue
CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D - MISCELLANEOUS EXCISE TAXES
PART 141 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
26 CFR Part 141 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
CFR
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§ 141.4975-13 Definition of “amount involved” and “correction”.
