26 CFR 1.147-0
§ 1.147-0 Table of contents.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.147-0, § 1.147-0 Table of contents, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109098
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Full text
This section lists the captioned paragraphs contained in §§ 1.147-1 and 1.147-2.
(a) Overview.
(b) Scope.
(c) Effective dates.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.