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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.856-0: -0 Revenue Act of 1978 amendments not included.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

The regulations under part II of subchapter M of the Code do not reflect the amendments made by the Revenue Act of 1978, other than the changes made by section 362 of the Act, relating to deficiency dividends.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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