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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 157 - PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Subpart A [§ 157.5891-1 - § 157.5891-1] - Subpart A—Tax on Structured Settlement Factoring Transactions
Subpart B [§ 157.6001-1 - § 157.7701-1] - Subpart B—Procedure and Administration
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