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e-CFR data is current as of September 22, 2020

Title 26 → Chapter I


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

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PartTable of
Contents
Headings
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SUBCHAPTER A—INCOME TAX

1
1.0-1 to 1.60
INCOME TAXES
1
1.61-1 to 1.133-1T
INCOME TAXES (CONTINUED)
1
1.141-0 to 1.169-4
INCOME TAXES (CONTINUED)
1
1.170-3 to 1.282-1.300
INCOME TAXES (CONTINUED)
1
1.301-1 to 1.386-1.400
INCOME TAXES (CONTINUED)
1
1.401-0 to 1.409(p)-1T
INCOME TAXES (CONTINUED)
1
1.410(a)-1 to 1.437-1.440
INCOME TAXES (CONTINUED)
1
1.441-0 to 1.484-1.500
INCOME TAXES (CONTINUED)
1
1.501(a)-1 to 1.639-1.640
INCOME TAXES (CONTINUED)
1
1.641 to 1.849-1.850
INCOME TAXES (CONTINUED)
1
1.851-1 to 1.907(f)-1
INCOME TAXES (CONTINUED)
1
1.908 to 1.998-1.1000
INCOME TAXES (CONTINUED)
1
1.1001-1 to 1.1400Z2(f)-1
INCOME TAXES (CONTINUED)
1
1.1401-1 to 1.1502-99A
INCOME TAXES (CONTINUED)
1
1.1551-1 to 1.9300-1
INCOME TAXES (CONTINUED)
2
2.1 to 2.1-28
MARITIME CONSTRUCTION RESERVE FUND
3
3.0 to 3.11
CAPITAL CONSTRUCTION FUND
4
4.954-0 to 4.954-2
TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
5
5.1502-45 to 5.6411-1
TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
5c
5c.44F-1 to 5c.1305-1
TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
5e
5e.274-8
TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS
5f
5f.103-1 to 5f.163-1
TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
6a
6a.103A-1 to 6a.6652(g)-1
TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980
7
7.48-1 to 7.6039A-1
TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
8
8.1
TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)
9
9.1 to 9.3
TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975
11
11.401(a)-11 to 11.412(c)-12
TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
12
12.3 to 12.9
TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
13
13.0-13.9 to 13.11
TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
15
15.0-1 to 15.1-4
TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
15a
15a.453-0 to 15a.453-2
TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
16A
16A.126-0 to 16A.1255-2
TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
18
18.0 to 18.1379-2
TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
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SUBCHAPTER B—ESTATE AND GIFT TAXES

20
20.0-1 to 20.7701-2
ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
22
22.0
TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
25
25.0-1 to 25.7701-2
GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
26
26.2600-1 to 26.7701-2
GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
27-29
[RESERVED]
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SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

30
[RESERVED]
31
31.0-1 to 31.7805-1
EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
32
32.1 to 32.2
TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)
34
[RESERVED]
35
35.3405-1 to 35.3405-1T
EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
35a
35a.3406-2
TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
36
36.3121(l)-0 to 36.3121(l)(10)-4
CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
37-39
[RESERVED]
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SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES

40
40.0-1 to 40.7701-1
EXCISE TAX PROCEDURAL REGULATIONS
41
41.0-1 to 41.7701-1
EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
43
43.0-1 to 43.4472-1
EXCISE TAX ON TRANSPORTATION BY WATER
44
44.0-1 to 44.7701-1
TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
46
46.0-1 to 46.4701-1
EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
48
48.0-1 to 48.6715-1
MANUFACTURERS AND RETAILERS EXCISE TAXES
49
49.0-1 to 49.5000B-1
FACILITIES AND SERVICES EXCISE TAXES
50
50.1 to 50.8
REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
51
51.1 to 51.6302-1
BRANDED PRESCRIPTION DRUG FEE
52
52.0-1 to 52.4682-5
ENVIRONMENTAL TAXES
53
53.4940-1 to 53.7701-1
FOUNDATION AND SIMILAR EXCISE TAXES
54
54.4971-1 to 54.9833-1
PENSION EXCISE TAXES
55
55.4981-1 to 55.7701-1
EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
56
56.4911-0 to 56.7701-1
PUBLIC CHARITY EXCISE TAXES
57
57.1 to 57.6302-1
HEALTH INSURANCE PROVIDERS FEE
141
141.4975-13
TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
143
143.1 to 143.6
TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
145
145.4051-1 to 145.4061-1
TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
151-155
[RESERVED]
156
156.5881-1 to 156.7701-1
EXCISE TAX ON GREENMAIL
157
157.5891-1 to 157.7701-1
EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
158-169
[RESERVED]
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SUBCHAPTER E [RESERVED]

170-299
[RESERVED]
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SUBCHAPTER F—PROCEDURE AND ADMINISTRATION

300
300.0 to 300.12
USER FEES
301
301.269B-1 to 301.9100-22
PROCEDURE AND ADMINISTRATION
302
302.1 to 302.1-7
TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955
303
303.1 to 303.1-7
TAXES UNDER THE TRADING WITH THE ENEMY ACT
304
[RESERVED]
305
305.7701-1 to 305.7871-1
TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
306-399
[RESERVED]
400
400.1-1 to 400.5-1
TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966
402
[RESERVED]
403
403.1 to 403.65
DISPOSITION OF SEIZED PERSONAL PROPERTY
404
404.6048-1 to 404.6334(d)-1
TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976
405-419
[RESERVED]
420
420.0-1
TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
421-499
[RESERVED]
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SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS

500-507
[RESERVED]
509
509.101 to 509.121
SWITZERLAND
510-512
[RESERVED]
513
513.2 to 513.11
IRELAND
514
514.1 to 514.22
FRANCE
515-520
[RESERVED]
521
521.101 to 521.117
DENMARK
522-599
[RESERVED]
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SUBCHAPTER H—INTERNAL REVENUE PRACTICE

600
[RESERVED]
601
601.101 to 601.901
STATEMENT OF PROCEDURAL RULES
602
602.101
OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
701
701.9006-1
PRESIDENTIAL ELECTION CAMPAIGN FUND
702
702.9037-1 to 702.9037-2
PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
703-800
[RESERVED]
801
801.1 to 801.8
BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE
802-899
[RESERVED]

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