{"data":{"id":"us/26-cfr-1.38-1","jurisdiction":"us","citation":"26 CFR 1.38-1","heading":"-1 Investment in certain depreciable property.","body":"Regulations under sections 46 through 50 are prescribed under the authority granted the Secretary by section 38(b) to prescribe regulations as may be necessary to carry out the purposes of section 38 and subpart B, part IV, subchapter A, chapter 1 of the Code.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"bb03aa2d5efc7fe78020211034bd085a1ecd2168d19763be2d394d6855982208","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.37-3","next":"us/26-cfr-1.40-1"},"notice":"GroundRules: Original legal text. Not legal advice."}