Regulatory Text
26 C.F.R. § 1.38.1 — Investment in certain depreciable property.
§ 1.38-1 Investment in certain depreciable property. Regulations under sections 46 through 50 are prescribed under the authority granted the Secretary by section 38(b) to prescribe regulations as may be necessary to carry out the purposes of section 38 and subpart B, part IV, subchapter A, chapter 1 of the Code. [44 FR 20417, Apr. 5, 1979]
Source: ecfr.gov · govinfo.gov — public domain
Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR26-SEC-3525E9
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
26 C.F.R. § 1.38.1
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
62cf3c3a126e54b0...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 26 C.F.R. § 1.38.1 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
Navigate Corpus — Title 26 C.F.R.
Title 26 — Internal Revenue
26 C.F.R. § 1.0.126 C.F.R. § 1.1.126 C.F.R. § 1.1.226 C.F.R. § 1.1.326 C.F.R. § 1.2.126 C.F.R. § 1.2.226 C.F.R. § 1.3.126 C.F.R. § 1.4.126 C.F.R. § 1.4.226 C.F.R. § 1.4.326 C.F.R. § 1.4.426 C.F.R. § 1.1h.126 C.F.R. § 1.1i.1T26 C.F.R. § 1.11.126 C.F.R. § 1.15.126 C.F.R. § 1.21.126 C.F.R. § 1.21.226 C.F.R. § 1.21.326 C.F.R. § 1.21.426 C.F.R. § 1.24.126 C.F.R. § 1.25.1T26 C.F.R. § 1.25.2T26 C.F.R. § 1.25.326 C.F.R. § 1.25.3T26 C.F.R. § 1.25.4T26 C.F.R. § 1.25.5T26 C.F.R. § 1.25.6T26 C.F.R. § 1.25.7T26 C.F.R. § 1.25.8T26 C.F.R. § 1.25A.0
26 C.F.R. — public domain
← All Legislation