Regulations last checked for updates: May 16, 2024

Title 26 - Internal Revenue last revised: May 10, 2024
authority: Section 1.1(h)-1 also issued under 26 U.S.C. 1(h);
source: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
cite as: 26 CFR 1.58-1