1. Regulations
  2. title 26
  3. chapter I-i3
  4. part 1
  5. subjgrp 3
  6. § 1.224-1

View all text of Subjgrp 3 [§ 1.211-1 - § 1.224-1]

§ 1.224-1 - xxx

Link to an amendment published at 91 FR 19048, Apr. 13, 2026.

AUTHORITY: Section 1.170A-1 also issued under 26 U.S.C. 170(a).

SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, T.D. 9381, 73 FR 8604, Feb. 15, 2008, unless otherwise noted.

CITE AS: 26 CFR 1.224-1