26 CFR 301.6108-1
§ 301.6108-1 Publication of statistics of income.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6108-1, § 301.6108-1 Publication of statistics of income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114232
- Permanent ID
ys:prov:114232@1- SHA-256
a848b97ccb367141bed01416aad7428576140a49aa4be4c240b02ac248c6ff4a
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Full text
Pursuant to and in accordance with the provisions of section 6108, statistics reasonably available with respect to the operation of the income tax laws shall be prepared and published annually by the Commissioner.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.