CFR›Title 26›Chapter I›Part 13 ContainsSections 13.0–13.11CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 PART 13—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 Sections 13.0-13.9 §§ 13.0-13.9 [Reserved] 13.10 § 13.10 Distribution of money in lieu of fractional shares. 13.11 § 13.11 Revocation of election to report income on the installment basis. Authority26 U.S.C. 7805. Previous 12 Part 12—Temporary Income Tax Regulations Under the Revenue Act of 1971 Next 15 Part 15—Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining