CFR›Title 26›Chapter I›Part 157›Subpart A ContainsSection 157.5891-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart A—Tax on Structured Settlement Factoring Transactions Sections 157.5891-1 § 157.5891-1 Imposition of excise tax on structured settlement factoring transactions. Next B Subpart B—Procedure and Administration