Regulations last checked for updates: Nov 21, 2024

Title 26 - Internal Revenue last revised: Nov 05, 2024
authority: Sec. 7805 (68A Stat. 917, 26 U.S.C. 7805) Internal Revenue Code of 1954
source: T.D. 7952, 49 FR 19303, May 7, 1984, unless otherwise noted.