Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · CFR · Title 26 — Internal Revenue · Part 52 · § 52.0-1

§ 52.0-1. Introduction.

55 words·~1 min read·/us/cfr/t26/s§ 52.0-1·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The regulations in this part 52 are designated “Environmental Tax Regulations.” The regulations relate to the environmental taxes imposed by chapter 38 of the Internal Revenue Code. See part 40 of this chapter for regulations relating to returns, payments, and deposits of taxes imposed by chapter 38. [T.D. 8442, 57 FR 48186, Oct. 22, 1992]
Connections1 cite this
1 reference not yet in our index
  • T.D. 8442
Citation graph
cites case law
§ 52.0-1
Introduction.
Fed. Reg.×1
Treas. Dec.T.D. 8442
Cites 1Cited by 1 across 1 source
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.