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Regulations last checked for updates: Sep 04, 2026
Title 26 - Internal Revenue last revised: Aug 28, 2026
All Titles
Title 26
Chapter I
Part 53
Subpart A - Subpart A—Taxes on Investment Income
§ 53.4940-1 - Excise tax on net investment income.
authority:
26 U.S.C. 7805
; 4960, unless otherwise noted
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