Treas. Reg. § 1.42-0T Table of contents.

eCFR as of 2026-10-19 · Interprets § 42 · Temporary, issued Mar. 3, 2016: § 7805(e) 3-year limit

This section lists the paragraphs contained in §§ 1.42-5T and 1.42-10T.

[T.D. 9755, 81 FR 11109, Mar. 3, 2016, as amended by T.D. 9848, 84 FR 6079, Feb. 26, 2019; T.D. 9850, 84 FR 7284, Mar. 4, 2019]