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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS > SUBPART A—Tax on Structured Settlement Factoring Transactions (§157.5891-1 to §157.5891-1)
SUBPART A—Tax on Structured Settlement Factoring Transactions (§157.5891-1 to §157.5891-1)