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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 D - Miscellaneous Excise Taxes |
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Part 157 - Excise Tax on Structured Settlement Factoring Transactions |
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Subpart A - Tax on Structured Settlement Factoring Transactions |
| § 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions. |
| § 157.5891-1T - Imposition of excise tax on structured settlement factoring transactions. |