Site Feedback

Title 26

Displaying title 26, up to date as of 9/03/2026. Title 26 was last amended 8/28/2026.
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
Discovery of Liability and Enforcement of Title301.7601-1 – 301.7654-1
Examination and Inspection301.7601-1 – 301.7654-1
§ 301.7601-1Canvass of districts for taxable persons and objects.
§ 301.7602-1Examination of books and witnesses.
§ 301.7602-2Third party contacts.
§ 301.7603-1Service of summons.
§ 301.7603-2Third-party recordkeepers.
§ 301.7604-1Enforcement of summons.
§ 301.7605-1Time and place of examination.
§ 301.7606-1Entry of premises for examination of taxable objects.
§ 301.7609-1Special procedures for third-party summonses.
§ 301.7609-2Notification of persons identified in third-party summonses.
§ 301.7609-3Duty of and protection for the summoned party.
§ 301.7609-4Right to intervene; right to institute a proceeding to quash.
§ 301.7609-5Suspension of periods of limitations.
§ 301.7610-1Fees and costs for witnesses.
§ 301.7611-1Questions and answers relating to church tax inquiries and examinations.
§ 301.7621-1Internal revenue districts.
§ 301.7622-1Authority to administer oaths and certify.
§ 301.7623-1General rules, submitting information on underpayments of tax or violations of the internal revenue laws, and filing claims for award.
§ 301.7623-2Definitions.
§ 301.7623-3Whistleblower administrative proceedings and appeals of award determinations.
§ 301.7623-4Amount and payment of award.
§ 301.7624-1Reimbursement to State and local law enforcement agencies.
§ 301.7641-1Supervision of operations of certain manufacturers.
§ 301.7654-1Coordination of U.S. and Guam individual income taxes.