Regulations last checked for updates: Sep 24, 2026

Title 26 - Internal Revenue last revised: Sep 08, 2026
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.1551-1 - § 1.9300-1]
§ 1.6050AA-1 - xxx
Link to an amendment published at 91 FR 57241, Sept. 8, 2026.
authority: Section 1.1561-2 also issued under 26 U.S.C. 1561.
source: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.
cite as: 26 CFR 1.6050AA-1
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