---
kind: "section"
citation: "26 C.F.R. § 521.102"
title: "26"
number: "521.102"
heading: "Applicable provisions of the Internal Revenue Code."
url: "https://uscodex.org/cfr/26/521.102"
---

# §521.102. Applicable provisions of the Internal Revenue Code.

- (a) **The Internal Revenue Code provides in part as follows—**
- (b) 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](/cfr/26/521.101..521.117.md) are hereby prescribed and all regulations inconsistent herewith are modified accordingly.

## Notes

### 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.