Treasury Regulations · 26 CFR
§ 52.0-1. Introduction.
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 § 52.0-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 22, 1992 by T.D. 8442
- Length
- 53 words · about 1 min to read
The regulations in this part 52 are designated “Environmental Tax Regulations.” The regulations relate to the environmental taxes imposed by chapter 38 of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by chapter 38.
[T.D. 8442, 57 FR 48186, Oct. 22, 1992]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8442 (57 FR 48186)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 52 Environmental taxes