26 CFR Part 157 - PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

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Authority:

Section 157.6001-1 also issued under 26 U.S.C. 6001;

Section 157.6011-1 also issued under 26 U.S.C. 6011;

Section 157.6061-1 also issued under 26 U.S.C. 6061;

Section 157.6071-1 also issued under 26 U.S.C. 6071;

Section 157.6081-1 also issued under 26 U.S.C. 6081(a);

Section 157.6091-1 also issued under 26 U.S.C. 6091;

Section 157.6060-1 also issued under 26 U.S.C. 6060(a);

Section 157.6109-1 also issued under 26 U.S.C. 6109(a);

Section 157.6109-2 also issued under 26 U.S.C. 6109(a);

Section 157.6161-1 also issued under 26 U.S.C. 6161;

Section 157.6695-1 also issued under 26 U.S.C. 6695(b).

Source:
T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted.