26 CFR Part 5f
TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
June 25, 2020
§
5f.103-1
Obligations issued after December 31, 1982, required to be in registered form
§
5f.163-1
Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form
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