Regulations last checked for updates: Nov 21, 2024

Title 26 - Internal Revenue last revised: Nov 05, 2024
authority: Secs. 280A(f)(4)(B) and 7805 of the Internal Revenue Code of 1954 (95 Stat. 1641, 26 U.S.C. 7805; 68A Stat. 917, 26 U.S.C. 7805)