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Regulations last checked for updates: May 16, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 157 - PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Subpart A [§ 157.5891-1 - § 157.5891-1] - Subpart A—Tax on Structured Settlement Factoring Transactions
Subpart B [§ 157.6001-1 - § 157.7701-1] - Subpart B—Procedure and Administration
authority:
26 U.S.C. 7805.
source:
T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.
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