Part 5f. PART 5f—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

• § 5f.103-1 - Obligations issued after December 31, 1982, required to be in registered form.
• § 5f.163-1 - Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.