Implements § 42Open in workspace
Reg. § 1.42-0T Table of contents.
26 CFR § 1.42-0TeCFR, current through 2026-07-14
This section lists the paragraphs contained in and .
[T.D. 9755, 81 FR 11109, Mar. 3, 2016, as amended by T.D. 9848, 84 FR 6079, Feb. 26, 2019; T.D. 9850, 84 FR 7284, Mar. 4, 2019]
Source: decipher.legal/cfr/26/1.42-0T · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14