# Treas. Reg. § 1.147-0: Table of contents.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.147-0>. Interprets 26 U.S.C. § 147.

This section lists the captioned paragraphs contained in §§ 1.147-1 and 1.147-2. 

(a) Overview. 

(b) Scope. 

(c) Effective dates. 

[T.D. 8712, 62 FR 2304, Jan. 16, 1997]