Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter D - Miscellaneous Excise Taxes |
Part 156 - Excise Tax on Greenmail |
Subpart A - Tax on Greenmail |
§ 156.5881-1 - Imposition of excise tax on greenmail. |