Regulations last checked for updates: Apr 29, 2024

Title 26 - Internal Revenue last revised: Jun 07, 2024
§ 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