 |
Code of Federal Regulations (Last Updated: November 8, 2024) |
 |
Title 26 - Internal Revenue |
|
|
Chapter I - Internal Revenue Service, Department of the Treasury |
|
|
SubChapter B - Estate and Gift Taxes |
|
|
Part 22 - Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981 |
| § 22.0 - Certain elections under the Economic Recovery Tax Act of 1981. |