[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]