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Regulations last checked for updates: Apr 29, 2024
Title 26 - Internal Revenue last revised: Jun 07, 2024
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Title 26
Chapter I
Part 1 - PART 1—INCOME TAXES
View all text of Part 1 [§ 1.0-1 - § 1.60]
§ 1.42-0T - Table of contents.
This section lists the paragraphs contained in §§
1.42-5T
and
1.42-10T
.
[T.D. 9755, 81 FR 11109, Mar. 3, 2016, as amended by T.D. 9848, 84 FR 6079, Feb. 26, 2019; T.D. 9850, 84 FR 7284, Mar. 4, 2019]
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, unless otherwise noted.
cite as:
26 CFR 1.42-0T
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