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Part 5f
FEDERAL · 26 CFR
Part 5f — Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982
2 sections · Title 26: Internal Revenue
§ 5f.103-1
Obligations issued after December 31, 1982, required to be in registered form.
§ 5f.163-1
Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.