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Treasury Regulations · 26 CFR Part 5f

Part 5f. Temporary income tax regulations under the tax equity and fiscal responsibility act of 1982

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. § 5f.103-1 Obligations issued after December 31, 1982, required to be in registered form.
  2. § 5f.163-1 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.