[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.7476-1] [Page 541-542] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Judicial Proceedings Sec. 301.7476-1 Declaratory judgments. See the regulations under section 7476 contained in part 1 of this chapter [[Page 542]] (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]