26 CFR 1.856-0
§ 1.856-0 Revenue Act of 1978 amendments not included.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.856-0, § 1.856-0 Revenue Act of 1978 amendments not included, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110975
- Permanent ID
ys:prov:110975@1- SHA-256
48bc367be5ede04ba28dc4897a98d2820b4f521ac706ee435c091cfcc47a62a7
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Full text
The regulations under part II of subchapter M of the Code do not reflect the amendments made by the Revenue Act of 1978, other than the changes made by section 362 of the Act, relating to deficiency dividends.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.