26 U.S.C. § 1397F
Regulations
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 1397F, Regulations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463087
- Permanent ID
ys:prov:463087@1- SHA-256
1a85fcce95908a31c1b8899d52077ffd9002530f8864829c30381472c2c851c3
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
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of parts II and III, including—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Omnibus Budget Reconciliation Act of 1993
- Taxpayer Relief Act of 1997
- Internal Revenue Service Restructuring and Reform Act of 1998