1. Regulations
  2. title 26
  3. chapter I
  4. part 1
  5. subjgrp 5
  6. § 1.30C-11.30C-2

View all text of Subjgrp 5 [§ 1.30-1 - § 1.44B-1]

§§ 1.30C-1—1.30C-2 - §[Reserved]

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; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.

CITE AS: 26 CFR 1.30C-1