26 CFR § 2.1-28 - Administrative jurisdiction.

---
identifier: "/us/cfr/t26/s2.1-28"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 2.1-28 - Administrative jurisdiction."
title_number: 26
title_name: "Internal Revenue"
section_number: "2.1-28"
section_name: "Administrative jurisdiction."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "2"
part_name: "MARITIME CONSTRUCTION RESERVE FUND"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Sec. 511(b), 49 Stat. 1985, as amended, sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, 46 U.S.C. 1161(b)."
regulatory_source: "T.D. 6820, 30 FR 6030, Apr. 29, 1965, unless otherwise noted."
cfr_part: "2"
---


# 2.1-28 Administrative jurisdiction.

Sections 2.1-3 to 2.1-11, inclusive, §§ 2.1-13 to 2.1-15, inclusive, and §§ 2.1-19 to 2.1-22, inclusive, deal primarily with matters under the jurisdiction of the Administration. Sections 2.1-12, 2.1-16 to 2.1-18, inclusive, and §§ 2.1-23 to 2.1-27, inclusive, deal primarily with matters under the jurisdiction of the Commissioner of Internal Revenue. Generally, matters relating to the establishment, maintenance, expenditure, and use of construction reserve funds and the construction, reconstruction, reconditioning, or acquisition of new vessels are under the jurisdiction of the Administration; and matters relating to the determination, assessment, and collection of taxes are under the jurisdiction of the Commissioner of Internal Revenue. Correspondence should be addressed to the particular authority having jurisdiction in the matter.