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Part 6a—Temporary Regulations Under Title II of the Omnibus Reconciliation Act of 1980

Temporary Regulations Under Title II of the Omnibus Reconciliation Act of 1980

ContainsSections 6a.103A-1–6a.6652(g)-1
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Displayed edition2026-04-15
Last updated2026-04-15

PART 6a—TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980

Sections

Authority26 U.S.C. 7805. Sections 6a.103A-2(k), (l), and (m) also issued under 26 U.S.C. 103A(j) (3), (4), and (5).