26 CFR Part 157 - PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

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Authority:

Section 157.6001–1 also issued under 26 U.S.C. 6001;

Section 157.6011–1 also issued under 26 U.S.C. 6011;

Section 157.6061–1 also issued under 26 U.S.C. 6061;

Section 157.6071–1 also issued under 26 U.S.C. 6071;

Section 157.6081–1 also issued under 26 U.S.C. 6081(a);

Section 157.6091–1 also issued under 26 U.S.C. 6091;

Section 157.6060–1 also issued under 26 U.S.C. 6060(a);

Section 157.6109–1 also issued under 26 U.S.C. 6109(a);

Section 157.6109–2 also issued under 26 U.S.C. 6109(a);

Section 157.6161–1 also issued under 26 U.S.C. 6161;

Section 157.6695–1 also issued under 26 U.S.C. 6695(b).

Source:
T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.