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Title 26, Part 5f — Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982

2 sections

Section 5f.103-1

Obligations issued after December 31, 1982, required to be in registered form.

Section 5f.163-1

Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.