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Treasury Regulations · 26 CFR

§ 301.6105-1. Compilation of relief from excess profits tax cases.

In effect eCFR current as of October 15, 2026

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. § 6105

Cite as 26 CFR § 301.6105-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
Issued under
26 U.S.C. § 6105
Length
72 words · about 1 min to read
Cross-references
cites 2 Code sections and 0 regulations; cited by 0

Pursuant to and in accordance with the provisions of section 6105, the Commissioner shall make and publish in the Federal Register a compilation, for each fiscal year beginning after June 30, 1941, of all cases in which relief under the provisions of section 722 of the Internal Revenue Code of 1939, as amended, has been allowed during such fiscal year by the Commissioner and by the Tax Court of the United States.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR1b5d05d4bfe19f9 Information and Returns
  4. Records, statements, and special returns

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