Title 26

PART 48 SUBPART A

Subpart A - Introduction

• 26 U.S.C. 7805, unless otherwise noted.

26:18.0.1.1.6.1.11.1	SECTION 48.0-1	48.0-1 Introduction.
26:18.0.1.1.6.1.11.2	SECTION 48.0-2	48.0-2 General definitions and attachment of tax.
26:18.0.1.1.6.1.11.3	SECTION 48.0-3	48.0-3 Exemption certificates.

---