Title 26

PART 44 SUBPART A

Subpart A - Introduction

• 26 U.S.C. 7805.
• T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.

26:18.0.1.1.4.1.3.1	SECTION 44.0-1	44.0-1 Introduction.
26:18.0.1.1.4.1.3.2	SECTION 44.0-2	44.0-2 General definitions and use of terms.
26:18.0.1.1.4.1.3.3	SECTION 44.0-3	44.0-3 Scope of regulations.
26:18.0.1.1.4.1.3.4	SECTION 44.0-4	44.0-4 Extent to which the regulations in this part supersede prior regulations.

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