Regulations last checked for updates: Mar 13, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 44Subpart A - Subpart A—Introduction
View all text of Subpart A [§ 44.0-1 - § 44.0-4]
§ 44.0-4 - Extent to which the regulations in this part supersede prior regulations.

The regulations in this part, with respect to the subject matter within the scope thereof, supersede Regulations 132, 26 CFR (1939) Part 325.

authority: 26 U.S.C. 7805.
source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
cite as: 26 CFR 44.0-4
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