§ 52.0-1 - Introduction.

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Updated Versions
- Wednesday, January 1, 1997
- Thursday, October 22, 1992
Related Notices
- 2023-06278. Notice of proposed rulemaking. 2023-06278. Superfund Chemical Taxes
- 95-24603. Final regulations. 95-24603. Exports of Chemicals That Deplete the Ozone Layer; Special Rules for Certain Medical Uses of Chemicals That Deplete the Ozone Layer

Latest version.

§ 52.0-1 Introduction.

The regulations in this part 52 are designated “Environmental Tax Regulations.” The regulations relate to the environmental taxes imposed by chapter 38 of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by chapter 38.

[T.D. 8442, 57 FR 48186, Oct. 22, 1992]

                    
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§ 52.0-1 - Introduction.

§ 52.0-1 Introduction.