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Subpart H—Tax Counseling for the Elderly

Tax Counseling for the Elderly

ContainsSections 601.801–601.806
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

Subpart H—Tax Counseling for the Elderly

Sections

AuthoritySec. 163(b)(5) of the Revenue Act of 1978, Pub. L. 95-600, Nov. 6, 1978 (92 Stat. 2811) and Pub. L. 89-554, Sept. 6, 1966 (80 Stat. 379, 5 U.S.C. 301).
Source44 FR 72113, Dec. 13, 1979, unless otherwise noted.