In the citation, Reg. 1.212-3, what do the 1, the 212, and the 3 indicate?

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In the citation, Reg. §1.212-3, what do the “1,” the “212,” and the “3” indicate?

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Federal Tax Research

ISBN: 9781111221645

9th Edition

Authors: William Raabe, Gerald Whittenburg, Debra Sanders, Roby Sawyers, Steven Gill

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Question Posted: Oct 09, 2024 08:02 AM

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In the citation, Reg. 1.212-3, what do the 1, the 212, and the 3 indicate?

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Federal Tax Research

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