26 CFR 2.1-4
§ 2.1-4 Application to establish fund.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 2.1-4, § 2.1-4 Application to establish fund, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112412
- Permanent ID
ys:prov:112412@1- SHA-256
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Full text
Any person claiming to be entitled to the benefits of section 511 of the Act may make application, in writing, to the Administration for permission to establish a construction reserve fund. The application shall be in such form and substance as the Administration may prescribe and shall designate, among other things, the depository or depositories with which the taxpayer proposes to establish the said fund. The original application shall be executed and verified by the taxpayer, or if the taxpayer is a corporation, by one of its principal officers, in triplicate, and shall be accompanied by eight conformed copies when filed with the Administration.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.