Editorial Note: IRS redesignated the following sections to appear below the undesignated center heading “
Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997” and preceding the undesignated center heading “Deductions for Personal Exemptions.” See 62 FR 25507 and 25513, May 9, 1997 for the specific sections involved in the redesignation. NOTE - The
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regulations under section 6039 of the
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Code of Federal Regulations (CFR) is an annual codification of the general and permanent rules published in the
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regulations in one organized publication and to provide a comprehensive and convenient reference
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