26 C.F.R. § 1.38-1. - § 1.38-1 Investment in Certain Depreciable Property.

Current as of January 1, 1970

Section 1.38-1 - § 1.38-1 Investment in Certain Depreciable Property.Section 1.38-1 - § 1.38-1 Investment in Certain Depreciable Property.

Section 1.37-3 - § 1.37-3 Credit for Individuals Under Age 65 Who Have Public Retirement System Income.Section 1.40-1 - § 1.40-1 Questions and Answers Relating to the Meaning of the Term “qualified Mixture” in Section 40(b)(1).

§ 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]

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