StacksVerified U.S. regulatory reference

26 CFR §1.856-0

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The regulations under part II of subchapter M of the Code do not reflect the amendments made by the Revenue Act of 1978, other than the changes made by section 362 of the Act, relating to deficiency dividends.