Section 1.1471 3 c )( 6 )( ii July 8, 2019 16 32 64 128 Regulations section 1.1471 3 c )( 6 )( ii )( e )( 2 Irs regulations section 1.1471 3 c )( 6 )( ii Section 1.1471-3(c)(6)(ii)(e)(2) Section 1.1441-6(c)(2) Regulations section 1.1471-3(c)(6)(ii) Section 1.1471-6