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Part 5f—Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982

Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982

  1. CFR
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  3. Title 26
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  5. Chapter I
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  7. Part 5f
ContainsSections 5f.103-1–5f.163-1
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

PART 5f—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

Sections

Authority26 U.S.C. 7805. Secs. 5f.103-1 and 5f.163-1 also issued under 26 U.S.C. 103(j), 26 U.S.C. 163(f), and 96 Stat. 595.