Part 6a — Temporary Regulations Under Title II of the Omnibus Reconciliation Act of 1980
Current through Oct 2, 2026
Authority: 26 U.S.C. 7805. Sections 6a.103A-2(k), (l), and (m) also issued under 26 U.S.C. 103A(j) (3), (4), and (5).
Current through Oct 2, 2026
Authority: 26 U.S.C. 7805. Sections 6a.103A-2(k), (l), and (m) also issued under 26 U.S.C. 103A(j) (3), (4), and (5).