Code of Federal Regulations · Section

§ 16A.126-0 — a.126-0 Effective Dates

26 C.F.R. § 16A.126-0

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These temporary regulations shall apply to any payments received under a contract signed by the taxpayer and the appropriate agency after September 30, 1979.

26 C.F.R. § 16A.1255-2 26 C.F.R. § 16A.126-1

Authorizing Statute

Certain cost-sharing payments
26 U.S.C. § 126
Rules and regulations
26 U.S.C. § 7805