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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—INCOME TAX
PART 1—INCOME TAXES
credits allowable under sections 30 through 45D
§ 1.651(a)-5 Estates.
26 CFR § 1.651(a)-5 - Estates.
CFR
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§ 1.651(a)-5 Estates.
Subpart B has no
application
to an estate.
