{"data":{"id":"us/26-cfr-1.910","jurisdiction":"us","citation":"26 CFR 1.910","heading":"[Reserved]","body":"","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":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.909-6","next":"us/26-cfr-1.911-1"},"notice":"GroundRules: Original legal text. Not legal advice."}