26 CFR Part 156 - PART 156—EXCISE TAX ON GREENMAIL

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  1. Subpart A—Tax on Greenmail (§ 156.5881-1)
  2. Subpart B—Procedure and Administration (§§ 156.6001-1 - 156.7701-1)
Authority:
26 U.S.C. 6001, 6011, 6061, 6071, 6091, 6161, and 7805.

Section 156.6060-1 also issued under 26 U.S.C. 6060(a);

Section 156.6081-1 also issued under 26 U.S.C. 6081(a);

Section 156.6109-1 also issued under 26 U.S.C. 6109(a);

Section 156.6109-2 also issued under 26 U.S.C. 6109(a);

Section 156.6695-1 also issued under 26 U.S.C. 6695(b).

Source:
T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.