Treasury Regulations · 26 CFR
§ 1.25F-4T. xxx
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 25F
Cite as 26 CFR § 1.25F-4T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 25F
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Changes in Rates During a Taxable Year
Nearby sections
- § 1.25E-1 Credit for previously-owned clean vehicles.
- § 1.25E-2 Special rules.
- § 1.25E-3 Transfer of credit.
- § 1.25F-1T xxx
- § 1.25F-4T xxx
- § 1.25F-5T xxx
- § 1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
- § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.