Sec. 49.4263-4 Cross reference.
For the rules applicable under section 4263(d) see section 49.4261-4 relating to payments made within the United States.
[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated by T.D. 6618, 27 FR 11226, Nov. 14, 1962. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019. Redesignated and amended by T.D. 9948, 86 FR 4990-5008, Jan. 19, 2021.]