26 CFR 2.1-28
§ 2.1-28 Administrative jurisdiction.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 2.1-28, § 2.1-28 Administrative jurisdiction, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112436
- Permanent ID
ys:prov:112436@1- SHA-256
5d23c8cf7d9a5f46d18fde52d09d4226564d9f3b0ac11bef457a674e32216f6d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Sections 2.1-3 to 2.1-11, inclusive, §§ 2.1-13 to 2.1-15, inclusive, and §§ 2.1-19 to 2.1-22, inclusive, deal primarily with matters under the jurisdiction of the Administration. Sections 2.1-12, 2.1-16 to 2.1-18, inclusive, and §§ 2.1-23 to 2.1-27, inclusive, deal primarily with matters under the jurisdiction of the Commissioner of Internal Revenue. Generally, matters relating to the establishment, maintenance, expenditure, and use of construction reserve funds and the construction, reconstruction, reconditioning, or acquisition of new vessels are under the jurisdiction of the Administration; and matters relating to the determination, assessment, and collection of taxes are under the jurisdiction of the Commissioner of Internal Revenue. Correspondence should be addressed to the particular authority having jurisdiction in the matter.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.