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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 13 - PART 13—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
§§ 13.0-13.9 - §[Reserved]
§ 13.10 - Distribution of money in lieu of fractional shares.
§ 13.11 - Revocation of election to report income on the installment basis.
authority:
26 U.S.C. 7805.
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