Treasury Regulations · 26 CFR
§ 50.2. Scope of regulations.
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 § 50.2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6419, 24 FR 8546, Oct. 22, 1959, unless otherwise noted.
- Length
- 123 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) In general. The regulations in this part relate to the tax imposed with respect to hydraulic mining, the debris from which flows into or is in whole or in part restrained by dams or other works erected for the detention of debris by the California Debris Commission in the area drained by the Sacramento and San Joaquin river systems in the State of California. The regulations have application to taxable years beginning after August 31, 1959. For definition of the term taxable year, see § 50.3(g).
¶(b) Extent to which the regulations in this part supersede prior regulations. The regulations in this part, with respect to the subject matter within the scope thereof, supersede Treasury Decision 4952 (26 CFR (1939) part 317).
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 50 Regulations relating to the tax imposed with respect to certain hydraulic mining