§58.4501-0. Table of contents.
26 C.F.R. § 58.4501-0
This section lists the major captions that appear in §§ 58.4501-1 through 58.4501-7.
Notes, amendments, and revision history
Source
Source: T.D. 10037, 90 FR 53159, Nov. 24, 2025, unless otherwise noted.
Authority
Authority: 26 U.S.C. 4501(f) and 7805. Section 58.6001-1 also issued under 26 U.S.C. 6001; Section 58.6011-1 also issued under 26 U.S.C. 6011(a); Section 58.6060-1 also issued under 26 U.S.C. 6060(a); Section 58.6061-1 also issued under 26 U.S.C. 6061(a); Section 58.6065-1 also issued under 26 U.S.C. 6065; Section 58.6071-1 also issued under 26 U.S.C. 6071(a); Section 58.6091-1 also issued under 26 U.S.C. 6091(a); Section 58.6107-1 also issued under 26 U.S.C. 6107; Section 58.6109-1 also issued under 26 U.S.C. 6109(a); Section 58.6151-1 also issued under 26 U.S.C. 6151; Section 58.6694-1 also issued under 26 U.S.C. 6694; Section 58.6695-1 also issued under 26 U.S.C. 6695; Section 58.6696-1 also issued under 26 U.S.C. 6696.
Source
Source: T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted.