Regulations last checked for updates: Oct 15, 2026

Title 26 - Internal Revenue last revised: Oct 06, 2026
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES
View all text of Part 1 [§ 1.0-1 - § 1.60]
§ 1.25F-5T - xxx
Link to an amendment published at 91 FR 62668, Oct. 2, 2026.
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 1.25F-5T
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