Title 26

PART 5f

Part 5f - Temporary Income Tax Regulations Under The Tax Equity And Fiscal Responsibility Act Of 1982

PART 5f - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 Authority:26 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.

• Authority: 26 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.

26:16.0.1.1.7.0.1.1	SECTION 5f.103-1	5f.103-1 Obligations issued after December 31, 1982, required to be in registered form.
26:16.0.1.1.7.0.1.2	SECTION 5f.163-1	5f.163-1 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.

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