26 CFR Part 5f - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

§ 5f.103-1 Obligations issued after December 31, 1982, required to be in registered form.
§ 5f.103-2 Public approval of industrial development bonds.
§ 5f.103-3 Information reporting requirements for certain bonds.
§ 5f.163-1 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
§ 5f.168(f)(8)-1 Questions and answers concerning transitional rules and related matters regarding certain safe harbor leases.

Authority:

26 U.S.C. 7805. Secs. 5f.103-1 and 5f.163-1 also issued under 26 U.S.C. 103(j), 26 U.S.C. 163(f), and 96 Stat. 595.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 103 - Interest on State and local bonds

§ 163 - Interest

§ 6045 - Returns of brokers

Title 26 published on 08-Jun-2018 03:50

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 5f after this date.

2017-09-19; vol. 82 # 180 - Tuesday, September 19, 2017

82 FR 43720 - Guidance on the Definition of Registered Form

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2017-19753
RIN	1545-BN60
	REG-125374-16

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Partial withdrawal of notice of proposed rulemaking and notice of proposed rulemaking.

Comments and requests for a public hearing must be received by December 18, 2017.

26 CFR Parts 1, 5f, and 46

Summary

This document contains proposed regulations that provide guidance on the definitions of registration-required obligation and registered form, including guidance on the issuance of pass-through certificates and participation interests in registered form. This document also withdraws a portion of previously proposed regulations regarding the definition of a registration-required obligation. The proposed regulations generally are necessary to address changes in market practices as well as issues raised by the statutory repeal of the foreign-targeted bearer obligation exception to the registered form requirement. The proposed regulations will affect issuers and holders of obligations in registered form as well as issuers and holders of registration-required obligations that are not issued in registered form.