Site Feedback

Website Feedback

This contact form is only for website help or website suggestions. If you have questions or comments regarding a published document please contact the publishing agency. Comments or questions about document content can not be answered by OFR staff. Please do not provide confidential information or personal data.

Title 26

Displaying title 26, up to date as of 7/10/2026. Title 26 was last amended 7/10/2026.
view historical versions
  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter F —Procedure and Administration
  4. Part 301 —Procedure and Administration
  5. Definitions   View Full Text
  • Details
  • Print
  • Search
  • Subscribe
  • Timeline
  • Go to Date
  • Published Edition
  • Developer Tools
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.

Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter FProcedure and Administration300 – 499
Part 301Procedure and Administration301.269B-1 – 301.9100-22
Definitions301.7701-1 – 301.7705-2
§ 301.7701-1Classification of organizations for federal tax purposes.
§ 301.7701-2Business entities; definitions.
§ 301.7701-3Classification of certain business entities.
§ 301.7701-4Trusts.
§ 301.7701-5Domestic and foreign business entities.
§ 301.7701-6Definitions; person, fiduciary.
§ 301.7701-7Trusts—domestic and foreign.
§ 301.7701-8Military or naval forces and Armed Forces of the United States.
§ 301.7701-9Secretary or his delegate.
§ 301.7701-10District director.
§ 301.7701-11Social security number.
§ 301.7701-12Employer identification number.
§ 301.7701-13Pre-1970 domestic building and loan association.
§ 301.7701-13APost-1969 domestic building and loan association.
§ 301.7701-14Cooperative bank.
§ 301.7701-15Tax return preparer.
§ 301.7701-16Other terms.
§ 301.7701-17TCollective-bargaining plans and agreements (temporary).
§ 301.7701-18Definitions; spouse, husband and wife, husband, wife, marriage.
§ 301.7701(b)-0Outline of regulation provision for section 7701(b)-1 through (b)-9.
§ 301.7701(b)-1Resident alien.
§ 301.7701(b)-2Closer connection exception.
§ 301.7701(b)-3Days of presence in the United States that are excluded for purposes of section 7701(b).
§ 301.7701(b)-4Residency time periods.
§ 301.7701(b)-5Coordination with section 877.
§ 301.7701(b)-6Taxable year.
§ 301.7701(b)-7Coordination with income tax treaties.
§ 301.7701(b)-8Procedural rules.
§ 301.7701(b)-9Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
§ 301.7701(i)-0Outline of taxable mortgage pool provisions.
§ 301.7701(i)-1Definition of a taxable mortgage pool.
§ 301.7701(i)-2Special rules for portions of entities.
§ 301.7701(i)-3Effective dates and duration of taxable mortgage pool classification.
§ 301.7701(i)-4Special rules for certain entities.
§ 301.7704-2Transition provisions.
§ 301.7705-1Certified professional employer organization.
§ 301.7705-2CPEO certification process.
eCFR Content