Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 52 - PART 52—ENVIRONMENTAL TAXES
View all text of Part 52 [§ 52.0-1 - § 52.4682-5]
§ 52.0-1 - Introduction.

The regulations in this part 52 are designated “Environmental Tax Regulations.” The regulations relate to the environmental taxes imposed by chapter 38 of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by chapter 38.

[T.D. 8442, 57 FR 48186, Oct. 22, 1992]
authority: 26 U.S.C. 7805.
cite as: 26 CFR 52.0-1
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