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Regulations last checked for updates: Jan 12, 2026
Title 26 - Internal Revenue last revised: Dec 16, 2026
All Titles
Title 26
Chapter I
Part 157
Subpart A - Subpart A—Tax on Structured Settlement Factoring Transactions
§ 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions.
authority:
26 U.S.C. 7805.
source:
T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.
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