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