26 C.F.R. § 1.856-0

Current through September 30, 2024

Section 1.856-0 - Revenue Act of 1978 amendments not included

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.

26 C.F.R. §1.856-0

T.D. 7767, 46 FR 11265, Feb. 6, 1981, as amended by T.D. 7936, 49 FR 2106, Jan. 18, 1984

Sec. 856(d)(4) (90 Stat. 1750; 26 U.S.C. 856(d)(4) ); sec. 856(e)(5) (88 Stat. 2113; 26 U.S.C. 856(e)(5) ); sec. 856(f)(2) (90 Stat. 1751; 26 U.S.C. 856(f)(2) ); sec. 856 (g)(2) (90 Stat. 1753; 26 U.S.C. 856(g)(2) ); sec. 858(a) (74 Stat. 1008; 26 U.S.C. 858(a) ); sec. 859(c) (90 Stat. 1743; 26 U.S.C. 859(c) ); sec. 859(e) (90 Stat. 1744; 26 U.S.C. 859(e) ); sec. 6001 (68A Stat. 731; 26 U.S.C. 6001 ); sec. 6011 (68A Stat. 732; 26 U.S.C. 6011 ); sec. 6071 (68A Stat. 749, 26 U.S.C. 6071 ); sec. 6091 (68A Stat. 752; 26 U.S.C. 6091 ); sec. 7805 (68A Stat. 917; 26 U.S.C. 7805 ), Internal Revenue Code of 1954; 860(e) (92 Stat. 2849, 26 U.S.C. 860(e) ); sec. 860(g) (92 Stat. 2850, 26 U.S.C. 860(g)