<section id="cr3n-0000001"><p class="inline">[T.D. 6528, 26 FR 401, Jan. 19, 1961. Removed by </p><a href="/lr/resolve/td-9304/czyk" id="cr3n-0000003" title="t.d. 9304">T.D. 9304</a><p class="inline">, 71 FR 76904-76913, Dec. 22, 2006.]</p></section>

<p>Sec. 1.374-3  Records to be kept and information to be filed. [Removed]</p>

Sec. 1.374-3 Records to be kept and information to be filed. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cnts"><b>section 374</b></a></p> </div>