26 CFR 52.0-1
§ 52.0-1 Introduction.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 52.0-1, § 52.0-1 Introduction, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113702
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Full text
The regulations in this part 52 are designated “Environmental Tax Regulations.” The regulations relate to the environmental taxes imposed by chapter 38 of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by chapter 38.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.