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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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Title 26
Chapter I
Part 5f - PART 5f—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
§ 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.
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