§52.0-1. Introduction.
26 C.F.R. § 52.0-1
The regulations in this part 52 are designated “Environmental Tax Regulations.” The regulations relate to the environmental taxes imposed by chapter 38 of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by chapter 38.
Notes, amendments, and revision history
Amendments
[T.D. 8442, 57 FR 48186, Oct. 22, 1992]
Authority
Authority: 26 U.S.C. 7805. Section 52.4682-3 also issued under 26 U.S.C. 4682(c)(2); Section 52.4682-5 also issued under 26 U.S.C. 4662(e)(4).
Amendments
[T.D. 8442, 57 FR 48186, Oct. 22, 1992]