Rules of Special Application

Rules of Special Application

In Legislation

Rules of Special Application in the U.S. Code: Title 26, Subtitle F, Chapter 65, Subchapter B

The current, permanent, in-force federal laws regulating rules of special application are compiled in the United States Code under Title 26, Subtitle F, Chapter 65, Subchapter B. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including rules of special application) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax Procedure of the US Code, including rules of special application) by chapter and subchapter.