Regulations last checked for updates: Nov 21, 2024

Title 26 - Internal Revenue last revised: Nov 05, 2024
authority: 26 U.S.C. 62.
source: T.D. 5897, 17 FR 3633, Apr. 24, 1952, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.