StacksVerified U.S. regulatory reference

26 CFR §1.46-7

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
As amended by sections 802(b)(7), and 803 (c), (d), and (e) of the Tax Reform Act of 1976 (90 Stat. 1520), section 301 (d), (e), and (f) of the Tax Reduction Act of 1975 (89 Stat. 38) provides as follows: