Regulations last checked for updates: Jan 30, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES
View all text of Part 1 [§ 1.0-1 - § 1.60]
§ 1.42-0T - Table of contents.

This section lists the paragraphs contained in §§ 1.42-5T and 1.42-10T.

[T.D. 9755, 81 FR 11109, Mar. 3, 2016, as amended by T.D. 9848, 84 FR 6079, Feb. 26, 2019; T.D. 9850, 84 FR 7284, Mar. 4, 2019]
authority: 26 U.S.C. 7805,unless
source: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
cite as: 26 CFR 1.42-0T
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