Exempt Organizations
Authority: Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, unless otherwise noted.
Sections 1.504-1 and 1.504-2 also issued under 26 U.S.C. 504(b).
Section 1.514(c)-2 also issued under 26 U.S.C. 514(c)(9)(E)(iii).
Section 1.527-9 also issued under 26 U.S.C. 527(h)(2)(B)(i).
Sections 1.529A-0 through 1.529A-8 also issued under 26 U.S.C. 529A(g).
Sections 1.585-5 through 1.585-8 also issued under 26 U.S.C. 585(b)(3).
Sections 1.597-1 through 1.597-7 also issued under 26 U.S.C. 597 and 1502.
Section 1.597-8 also issued under 26 U.S.C. 597.
Source: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Authority amended by T.D. 8471, 58 FR 18148-18149, Apr. 8, 1993; T.D. 8513, 58 FR 68753-68765, Dec. 29, 1993; T.D. 8539, 59 FR 24924-24935, May 13, 1994; T.D. 8641, 60 FR 66091-66105, Dec. 21, 1995; T.D. 9923, 85 FR 74010-74047, Nov. 19, 2020.
