1. Regulations
  2. title 26
  3. chapter I-i1
  4. part 1
  5. subjgrp 4
  6. § 1.101-5

View all text of Subjgrp 4 [§ 1.101-1 - § 1.133-1T]

§ 1.101-5 - [Reserved]

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

SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.101-5