rule or regulation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 9009 — in this section
For purposes of this subsection, the term “rule or regulation” means a provision or series of interrelated provisions stating a single separable rule of law.
26 U.S.C. § 9039 — under this chapter
For purposes of this subsection, the term “rule or regulation” means a provision or series of interrelated provisions stating a single separable rule of law.