Regulations last checked for updates: Feb 21, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025
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.