Site Feedback

Title 26

Displaying title 26, up to date as of 6/16/2026. Title 26 was last amended 6/12/2026.

view historical versions

There have been changes in the last two weeks to Subchapter A.

view change

eCFR Content

The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.

Learn more about the eCFR, its status, and the editorial process.

Internal Revenue

Part / Section

Internal Revenue Service, Department of the Treasury

Income Tax

1.0-1 – 1.9300-1

Maritime Construction Reserve Fund

Capital Construction Fund

Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code

4.954-0 – 4.954-2

Temporary Income Tax Regulations Under the Revenue Act of 1978

§ 5.6411-1

Tentative refund under claim of right adjustment.

Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981

5c.44F-1 – 5c.1305-1

§ 5c.44F-1	Leases and qualified research expenses.
§ 5c.1305-1	Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.

Temporary Income Tax Regulations, Travel Expenses of Members of Congress

§ 5e.274-8

Travel expenses of Members of Congress.

Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982

5f.103-1 – 5f.163-1

Temporary Regulations Under Title II of the Omnibus Reconciliation Act of 1980

6a.103A-1 – 6a.6652(g)-1

Temporary Income Tax Regulations Under the Tax Reform Act of 1976

7.48-1 – 7.6039A-1

Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483)

§ 8.1

Charitable remainder trusts.

Temporary Income Tax Regulations Under the Tax Reduction Act of 1975

Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974

11.401(a)-11 – 11.412(c)-12

Temporary Income Tax Regulations Under the Revenue Act of 1971

Temporary Income Tax Regulations Under the Tax Reform Act of 1969

Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining

15.0-1 – 15.1-4

Temporary Income Tax Regulations Under the Installment Sales Revision Act

15a.453-0 – 15a.453-2

Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments

16A.126-0 – 16A.1255-2

Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982

18.0 – 18.1379-2

eCFR Content