StacksVerified U.S. regulatory reference

26 CFR §1.1271-0

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Effective date. Except as otherwise provided, §§ 1.1271-1 through 1.1275-5 apply to debt instruments issued on or after April 4, 1994. Taxpayers, however, may rely on these sections (as contained in 26 CFR part 1 revised April 1, 1996) for debt instruments issued after December 21, 1992, and before April 4, 1994.
  2. (b)Table of contents. This section lists captioned paragraphs contained in §§ 1.1271-1 through 1.1275-7.