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Treasury Regulations · 26 CFR

§ 509.102. Applicable provisions of law.

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).

Cite as 26 CFR § 509.102

At a glance

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

Status
In the current eCFR
Length
261 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 0
(a) General. The Internal Revenue Code of 1954 provides in part as follows:
Subtitle A—Income Taxes

Sec. 894. Income exempt under treaty. Income of any kind, to the extent required by any treaty obligation of the United States, shall not be included in gross income and shall be exempt from taxation under this subtitle.

Subtitle F—Procedure and Administration

Sec. 7805. Rules and regulations—(a) Authorization. Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.

(b) Retroactivity of regulations or rulings. The Secretary or his delegate may prescribe the extent, if any, to which any ruling or regulation, relating to the internal revenue laws, shall be applied without retroactive effect.

(b) Internal Revenue Code of 1939. Any reference in §§ 509.101 to 509.122 to any provision of the Internal Revenue Code of 1954 shall, where applicable, be deemed also to refer to the corresponding provision of the Internal Revenue Code of 1939.
(c) Effective date of regulations. Pursuant to sections 894 and 7805 of the Internal Revenue Code of 1954, Article XIX of the convention, and other provisions of the internal revenue laws, §§ 509.101 to 509.122 are hereby prescribed effective for taxable years beginning on or after January 1, 1951. All regulations inconsistent herewith are modified accordingly.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Where it sits in 26 CFR

  1. Subchapter G Regulations under tax conventions
  2. Part 509 Switzerland
  3. Subpart ECFRd60dfb9daabf2ae Subpart—General Income Tax

Nearby sections