eCFR.io
Daily eCFR

Part 8—Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483)

Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483)

  1. CFR
  2. ›
  3. Title 26
  4. ›
  5. Chapter I
  6. ›
  7. Part 8
ContainsSection 8.1
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

PART 8—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)

Sections

AuthoritySecs. 2055(e)(3) and 7805 of the Internal Revenue Code of 1954 (68A Stat. 917; 26 U.S.C. 7805).