1. Regulations
  2. title 26
  3. chapter I
  4. part 1
  5. subjgrp 7
  6. § 1.45-11.45-5

View all text of Subjgrp 7 [§ 1.45-0 - § 1.50-2]

§§ 1.45-1—1.45-5 - §[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 1.45-1