rule or regulation
Defined in 2 places — 1 distinct definitions of the United States Code.
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.
Same definition in 2 sections
- 1994–present26 U.S.C. § 9009Internal Revenue Code · Reports to Congress; regulations · in this section
- 1994–present26 U.S.C. § 9039Internal Revenue Code · Reports to Congress; regulations · under this chapter