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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT ...
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
PART 1—INCOME TAXES
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 1—INCOME TAXES (CONTINUED)
PART 2—MARITIME CONSTRUCTION RESERVE FUND
PART 3—CAPITAL CONSTRUCTION FUND
PART 4—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
PART 5—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
PART 5c—TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
PART 5e—TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS
PART 5f—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
PART 6a—TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980
PART 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
PART 8—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)
PART 9—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975
PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
PART 12—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
PART 13—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
PART 15—TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
PART 15a—TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
PART 18—TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
PART 22—TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
PART 32—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)
PART 35—EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
PART 36—CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
PART 40—EXCISE TAX PROCEDURAL REGULATIONS
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
PART 43—EXCISE TAX ON TRANSPORTATION BY WATER
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
PART 49—FACILITIES AND SERVICES EXCISE TAXES
PART 50—REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
PART 51—BRANDED PRESCRIPTION DRUG FEE
PART 52—ENVIRONMENTAL TAXES
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
PART 54—PENSION EXCISE TAXES
PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
PART 56—PUBLIC CHARITY EXCISE TAXES
PART 57—HEALTH INSURANCE PROVIDERS FEE
PART 141—TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
PART 143—TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
PART 145—TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
PART 156—EXCISE TAX ON GREENMAIL
PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
PART 300—USER FEES
PART 301—PROCEDURE AND ADMINISTRATION
PART 302—TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955
PART 303—TAXES UNDER THE TRADING WITH THE ENEMY ACT
PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
PART 400—TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966
PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
PART 404—TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976
PART 420—TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
PART 509—SWITZERLAND
PART 513—IRELAND
PART 514—FRANCE
PART 521—DENMARK
PART 601—STATEMENT OF PROCEDURAL RULES
PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
PART 701—PRESIDENTIAL ELECTION CAMPAIGN FUND
PART 702—PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
PART 801—BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE