CFR›Title 26›Chapter I›Part 1›Subject Group Changes in Rates During a Taxable Year›26 CFR 1.25F-1T Citation26 CFR 1.25F-1TCorpusDaily eCFRDisplayed edition2026-10-19Last updated2026-10-19 § 1.25F-1T xxxLink to an amendment published at 91 FR 62667, Oct. 2, 2026. Previous 1.25E-3 § 1.25E-3 Transfer of credit. Next 1.25F-4T § 1.25F-4T xxx