26 CFR Part 5f
2 sections.
- § 5f.103-1§ 5f.103-1 Obligations issued after December 31, 1982, required to be in registered form.
- § 5f.163-1§ 5f.163-1 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.