26 CFR 1.38-1

§ 1.38-1 Investment in certain depreciable property.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.38-1, § 1.38-1 Investment in certain depreciable property, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/108705
Permanent ID: ys:prov:108705@1
SHA-256: bb03aa2d5efc7fe78020211034bd085a1ecd2168d19763be2d394d6855982208

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Full text

Regulations under sections 46 through 50 are prescribed under the authority granted the Secretary by section 38(b) to prescribe regulations as may be necessary to carry out the purposes of section 38 and subpart B, part IV, subchapter A, chapter 1 of the Code.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.