C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.38-1

Investment in certain depreciable property

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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]
Notes of Decisions
Cited in 2 cases, 1981–1982 · leading case: United States v. Ernst & Whinney, 549 F. Supp. 1303 (N.D. Ga. 1982).
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United States v. Ernst & Whinney, 549 F. Supp. 1303 (N.D. Ga. 1982). “§§ 36 , 46, 48; 26 C.F.R. §§ 1.38-1 , 1.48-1. However, the government has alleged that E & W is misclassifying property that is clearly unqualified for the investment tax credit so as to appear on the taxpayer’s books and records supporting its tax returns as qualifying property.”
Kleinsasser v. United States, 522 F. Supp. 460 (D. Mont. 1981). “26 C.F.R. § 1.38-1 mandates that the regulations prescribed under 26 C.”
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