Part 157. PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

• SUBPART A [§ 157.5891-1 - § 157.5891-1] - Subpart A—Tax on Structured Settlement Factoring Transactions
• SUBPART B [§ 157.6001-1 - § 157.7701-1] - Subpart B—Procedure and Administration