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

26 CFR Part 5f

Citation26 CFR Part 5f

ContainsSections § 5f.103-1–§ 5f.163-1

CorpusDaily eCFR

Displayed edition2026-09-23

Last updated2026-09-23

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

Sections

§ 5f.103-1
§ 5f.103-1 Obligations issued after December 31, 1982, required to be in registered form.
§ 5f.163-1
§ 5f.163-1 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.

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.