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Part 52—Environmental Taxes

Environmental Taxes

ContainsSections 52.0-1–52.4682-5
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

PART 52—ENVIRONMENTAL TAXES

Sections

Authority26 U.S.C. 7805. Section 52.4682-3 also issued under 26 U.S.C. 4682(c)(2); Section 52.4682-5 also issued under 26 U.S.C. 4662(e)(4).