StacksVerified U.S. regulatory reference

26 CFR §521.102

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)The Internal Revenue Code provides in part as follows:
  2. (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 are hereby prescribed and all regulations inconsistent herewith are modified accordingly.