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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 5f - Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 |
Part 5f - Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982
| § 5f.103-1 - Obligations issued after December 31, 1982, required to be in registered form. |
| § 5f.163-1 - Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form. |
| § 5f.442-1 - Temporary regulations relating to change of annual accounting period. |
| § 5f.6045-1 - Returns of information of brokers and barter exchanges. |
| § 5f.103-2 - Public approval of industrial development bonds. |
| § 5f.103-3 - Information reporting requirements for certain bonds. |
| § 5f.168(f)(8)-1 - Questions and answers concerning transitional rules and related matters regarding certain safe harbor leases. |