---
kind: "section"
citation: "26 C.F.R. § 52.0-1"
title: "26"
number: "52.0-1"
heading: "Introduction."
url: "https://uscodex.org/cfr/26/52.0-1"
---

# §52.0-1. Introduction.


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](/cfr/26/part40.md) of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by chapter 38.


## Notes

### 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]