Title 26

PART 157 SUBPART A

Subpart A - Tax on Structured Settlement Factoring Transactions

• 26 U.S.C. 7805.
• T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.

26:19.0.1.1.14.1.1.1

SECTION 157.5891-1

157.5891-1 Imposition of excise tax on structured settlement factoring transactions.

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