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In the citation Reg. §1.162-2(a) (1) , the number "162" stands for the:
Visa Card
A branded payment card that allows users to make transactions electronically, withdrawing funds from the cardholder's account.
Company Check
A company check is a check issued by a business from its own account to pay for goods, services, or obligations.
Withdrawals
Amounts of money taken out from a business by its owners for personal use, reducing the owner's equity.
Parasympathetic Nerve
Nerves of the parasympathetic nervous system that help slow down the body's activity and allow the body to rest and digest.
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