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Treasury Regulations · 26 CFR Part 13

Part 13. Temporary income tax regulations under the tax reform act of 1969

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 13.0-13.9 [Reserved]
  2. § 13.10 Distribution of money in lieu of fractional shares.
  3. § 13.11 Revocation of election to report income on the installment basis.