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US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 5f — TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
Federal (United States) · Regulations
Part 5f — TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
2 sections
2 sections
26 C.F.R. § 5f.103-1
Obligations issued after December 31, 1982, required to be in registered form.
26 C.F.R. § 5f.163-1
Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.