Code of Federal Regulations > Title 26 > Chapter I > Part 5f - PART 5f—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

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Regulations last checked for updates: May 16, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

All TitlesTitle 26Chapter IPart 5f - PART 5f—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

§ 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.

authority: 26 U.S.C. 7805. Secs. 5f.103-1 and 5f.163-1 also issued under 26 U.S.C. 103(j), 26 U.S.C. 163(f), and 96 Stat. 595

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