§521.102. Applicable provisions of the Internal Revenue Code.
26 C.F.R. § 521.102
The Internal Revenue Code provides in part as follows—
Pursuant to section 62 of the Internal Revenue Code, other provisions of the internal revenue laws, and to Article XXII of the convention, the following regulations, which are designated as §§ 521.101 to 521.117 are hereby prescribed and all regulations inconsistent herewith are modified accordingly.
Notes, amendments, and revision history
Source
Source: T.D. 5777, 15 FR 1595, Mar. 22, 1950, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.
Authority
Authority: 26 U.S.C. 62, 143, 144, 211, and 231.