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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Subpart A—Tax on Structured Settlement Factoring Transactions
26 CFR Subpart A - Subpart A—Tax on Structured Settlement Factoring Transactions
CFR
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§ 157.5891-1 Imposition of excise tax on structured settlement factoring transactions.
