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Electronic Code of Federal Regulations

e-CFR data is current as of January 21, 2020

Title 26Chapter ISubchapter APart 5f


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 5f—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

rule
§5f.103-1
Obligations issued after December 31, 1982, required to be in registered form.
§5f.163-1
Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.

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