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26 U.S.C. § 2663

Regulations

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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Citation
26 U.S.C. § 2663, Regulations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463264
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Full text

The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter, 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.

  • Enacted byPub. L. 99-514(H.R. 3838)1986-10-22
    Tax Reform Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally