Treasury Regulations · 26 CFR
§ 2.1-28. Administrative jurisdiction.
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. § 1
Cite as 26 CFR § 2.1-28
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6820, 30 FR 6030, Apr. 29, 1965, unless otherwise noted.
- Issued under
- 26 U.S.C. § 1
- Length
- 135 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 3 regulations; cited by 0
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.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 2 Maritime construction reserve fund
Nearby sections
- § 2.1-24 Extent of tax liability.
- § 2.1-25 Assessment and collection of deficiencies.
- § 2.1-26 Reports by taxpayers.
- § 2.1-27 Controlled corporation.
- § 2.1-28 Administrative jurisdiction.