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Part 157—Excise Tax on Structured Settlement Factoring Transactions

Excise Tax on Structured Settlement Factoring Transactions

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  3. Title 26
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  5. Chapter I
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  7. Part 157
ContainsSubparts A–B
CorpusDaily eCFR
Displayed edition2026-04-24
Last updated2026-04-24

PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

Subparts

Authority26 U.S.C. 7805. Section 157.6001-1 also issued under 26 U.S.C. 6001; Section 157.6011-1 also issued under 26 U.S.C. 6011; Section 157.6061-1 also issued under 26 U.S.C. 6061; Section 157.6071-1 also issued under 26 U.S.C. 6071; Section 157.6081-1 also issued under 26 U.S.C. 6081(a); Section 157.6091-1 also issued under 26 U.S.C. 6091; Section 157.6060-1 also issued under 26 U.S.C. 6060(a); Section 157.6109-1 also issued under 26 U.S.C. 6109(a); Section 157.6109-2 also issued under 26 U.S.C. 6109(a); Section 157.6161-1 also issued under 26 U.S.C. 6161; Section 157.6695-1 also issued under 26 U.S.C. 6695(b).
SourceT.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.