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[A1]
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Electronic Code of Federal Regulations
| e-CFR data is current as of March 30, 2020
TITLE 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
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Contents | Headings | |
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SUBCHAPTER A—INCOME TAX
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| MARITIME CONSTRUCTION RESERVE FUND
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| CAPITAL CONSTRUCTION FUND
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| TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
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| TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
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| TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
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| TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS
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| TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
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| TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980
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| TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
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| TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)
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| TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975
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| TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
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| TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
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| TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
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| TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
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| TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
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| TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
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| TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
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SUBCHAPTER B—ESTATE AND GIFT TAXES
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| ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
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| TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
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| GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
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| GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
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SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
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| EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
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| TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)
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| EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
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| TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
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| CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
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SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
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| EXCISE TAX PROCEDURAL REGULATIONS
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| EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
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| EXCISE TAX ON TRANSPORTATION BY WATER
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| TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
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| EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
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| MANUFACTURERS AND RETAILERS EXCISE TAXES
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| FACILITIES AND SERVICES EXCISE TAXES
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| REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
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| BRANDED PRESCRIPTION DRUG FEE
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| FOUNDATION AND SIMILAR EXCISE TAXES
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| EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
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| PUBLIC CHARITY EXCISE TAXES
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| HEALTH INSURANCE PROVIDERS FEE
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| TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
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| TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
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| TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
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| EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
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SUBCHAPTER E [RESERVED]
SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
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| PROCEDURE AND ADMINISTRATION
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| TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955
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| TAXES UNDER THE TRADING WITH THE ENEMY ACT
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| TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
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| TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966
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| DISPOSITION OF SEIZED PERSONAL PROPERTY
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| TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976
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| TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
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SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS
SUBCHAPTER H—INTERNAL REVENUE PRACTICE
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| STATEMENT OF PROCEDURAL RULES
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| OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
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| PRESIDENTIAL ELECTION CAMPAIGN FUND
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| PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
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| BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE
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