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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 B - ESTATE AND GIFT TAXES
PART 22 - TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
26 CFR Part 22 - TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
CFR
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§ 22.0 Certain elections under the Economic Recovery Tax Act of 1981.
Authority:
26 U.S.C. 7805
.
