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Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 31
Subpart A - Subpart A—Introduction
§ 31.0-1 - Introduction.
§ 31.0-2 - General definitions and use of terms.
§ 31.0-3 - Scope of regulations.
§ 31.0-4 - Extent to which the regulations in this part supersede prior regulations.
authority:
26 U.S.C. 7805.
source:
T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
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