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Regulations last checked for updates: Jan 30, 2025
Title 26 - Internal Revenue last revised: Jan 19, 2025
All Titles
Title 26
Chapter I
Part 1 - PART 1—INCOME TAXES
authority:
26 U.S.C. 7805
,
unless
source:
T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
cite as:
26 CFR 1.43-5
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