PART 5c -- TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
Authority: 26 U.S.C. 168(f)(8)(G) and 7805. Authority amended by T.D. 8474, 58 FR 25556-25558, Apr. 27, 1993.
Source: T.D. 7791, 46 FR 51907, Oct. 23, 1981, unless otherwise noted.