[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.38-1]

[Page 111]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 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]