1. Regulations
  2. title 26
  3. chapter I-i7
  4. part 1
  5. subjgrp 6
  6. § 1.461-3

View all text of Subjgrp 6 [§ 1.461-0 - § 1.469-11]

§ 1.461-3 - Prepaid interest. [Reserved]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 1.461-3