Regulations last checked for updates: May 01, 2026

Title 26 - Internal Revenue last revised: Apr 20, 2026
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.170-3 - § 1.300]
§ 1.224-1 - xxx
Link to an amendment published at 91 FR 19048, Apr. 13, 2026.
authority: Section 1.170A-1 also issued under 26 U.S.C. 170(a)
source: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, T.D. 9381, 73 FR 8604, Feb. 15, 2008, unless otherwise noted.
cite as: 26 CFR 1.224-1
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