{"data":{"id":"us/26-cfr-1.856-0","jurisdiction":"us","citation":"26 CFR 1.856-0","heading":"-0 Revenue Act of 1978 amendments not included.","body":"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.","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":"48bc367be5ede04ba28dc4897a98d2820b4f521ac706ee435c091cfcc47a62a7","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.855-1","next":"us/26-cfr-1.856-1"},"notice":"GroundRules: Original legal text. Not legal advice."}