Treasury Regulations · 26 CFR
§ 49.0-2. General definitions and use of terms.
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).
Cite as 26 CFR § 49.0-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Length
- 133 words · about 1 min to read
As used in the regulations in this part, unless otherwise expressly indicated:
¶(a) The terms defined in the provisions of law contained in the regulations in this part shall have the meanings so assigned to them.
¶(b) The Internal Revenue Code of 1954 means the Act approved August 16, 1954 (68A Stat.), entitled “An Act to revise the internal revenue laws of the United States”, as amended.
¶(c) District director means district director of internal revenue. The term also includes the Director of International Operations in all cases where the authority to perform the functions which may be performed by a district director has been delegated to the Director of International Operations.
¶(d) Calendar quarter means a period of 3 calendar months ending on March 31, June 30, September 30, or December 31.
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 49 Facilities and services excise taxes
- Subpart A Introduction
Nearby sections
- § 49.0-1 Introduction.
- § 49.0-2 General definitions and use of terms.