§ 1.38-1. Investment in certain depreciable property.
50 words·~1 min read·
/us/cfr/t26/s§ 1.38-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]