Code of Federal Regulations

  1. Title 26
  2. Chapter I
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Title 26 Internal Revenue Part / Section
Chapter I Internal Revenue Service, Department of the Treasury 1 – 899
Subchapter A Income Tax 1 – 18
Part 1 Income Taxes 1.0-1 – 1.9300-1
Part 2 Maritime Construction Reserve Fund 2.1 – 2.1-28
Part 3 Capital Construction Fund 3.0 – 3.11
Part 4 Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code 4.954-0 – 4.954-2
Part 5 Temporary Income Tax Regulations Under the Revenue Act of 1978 5.1502-45 – 5.6411-1
Part 5c Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981 5c.44F-1 – 5c.1305-1
Part 5e Temporary Income Tax Regulations, Travel Expenses of Members of Congress 5e.274-8
Part 5f Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 5f.103-1 – 5f.163-1
Part 6a Temporary Regulations Under Title II of the Omnibus Reconciliation Act of 1980 6a.103A-1 – 6a.6652(g)-1
Part 7 Temporary Income Tax Regulations Under the Tax Reform Act of 1976 7.48-1 – 7.6039A-1
Part 8 Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483) 8.1
Part 9 Temporary Income Tax Regulations Under the Tax Reduction Act of 1975 9.1 – 9.3
Part 11 Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974 11.401(a)-11 – 11.412(c)-12
Part 12 Temporary Income Tax Regulations Under the Revenue Act of 1971 12.3 – 12.9
Part 13 Temporary Income Tax Regulations Under the Tax Reform Act of 1969 13.0 – 13.11
Part 15 Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining 15.0-1 – 15.1-4
Part 15a Temporary Income Tax Regulations Under the Installment Sales Revision Act 15a.453-0 – 15a.453-2
Part 16A Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments 16A.126-0 – 16A.1255-2
Part 18 Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982 18.0 – 18.1379-2
Subchapter B Estate and Gift Taxes 20 – 29
Part 20 Estate Tax; Estates of Decedents Dying After August 16, 1954 20.0-1 – 20.7701-2
Part 22 Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981 22.0
Part 25 Gift Tax; Gifts Made After December 31, 1954 25.0-1 – 25.7701-2
Part 26 Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 26.2600-1 – 26.7701-2
Parts 27-29 Parts 27-29 [Reserved]
Subchapter C Employment Taxes and Collection of Income Tax at Source 30 – 39
Part 30 Part 30 [Reserved]
Part 31 Employment Taxes and Collection of Income Tax at Source 31.0-1 – 31.7805-1
Part 32 Temporary Employment Tax Regulations Under the Act of December 29, 1981 (Pub. L. 97-123) 32.1 – 32.2
Part 34 Part 34 [Reserved]
Part 35 Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 35.3405-1 – 35.3405-1T
Part 35a Temporary Employment Tax Regulations Under the Interest and Dividend Tax Compliance Act of 1983 35a.3406-2
Part 36 Contract Coverage of Employees of Foreign Subsidiaries 36.3121(l)-0 – 36.3121(l)(10)-4
Parts 37-39 Parts 37-39 [Reserved]
Subchapter D Miscellaneous Excise Taxes 40 – 169
Part 40 Excise Tax Procedural Regulations 40.0-1 – 40.7701-1
Part 41 Excise Tax on Use of Certain Highway Motor Vehicles 41.0-1 – 41.7701-1
Part 43 Excise Tax on Transportation by Water 43.0-1 – 43.4472-1
Part 44 Taxes on Wagering; Effective January 1, 1955 44.0-1 – 44.7701-1
Part 46 Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form 46.0-1 – 46.4701-1
Part 47 Designated Drugs Excise Tax Regulations 47.5000D-0 – 47.5000D-4
Part 48 Manufacturers and Retailers Excise Taxes 48.0-1 – 48.6715-1
Part 49 Facilities and Services Excise Taxes 49.0-1 – 49.5000B-1
Part 50 Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining 50.1 – 50.8
Part 51 Branded Prescription Drug Fee 51.1 – 51.6302-1
Part 52 Environmental Taxes 52.0-1 – 52.4682-5
Part 53 Foundation and Similar Excise Taxes 53.4940-1 – 53.7701-1
Part 54 Pension Excise Taxes 54.4971-1 – 54.9833-1
Part 55 Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies 55.4981-1 – 55.7701-1
Part 56 Public Charity Excise Taxes 56.4911-0 – 56.7701-1
Part 57 Health Insurance Providers Fee 57.1 – 57.6302-1
Part 58 Stock Repurchase Excise Tax 58.6001-1 – 58.6696-1
Part 141 Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974 141.4975-13
Part 143 Temporary Excise Tax Regulations Under the Tax Reform Act of 1969 143.1 – 143.6
Part 145 Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424) 145.4051-1 – 145.4061-1
Parts 151-155 Parts 151-155 [Reserved]
Part 156 Excise Tax on Greenmail 156.5881-1 – 156.7701-1
Part 157 Excise Tax on Structured Settlement Factoring Transactions 157.5891-1 – 157.7701-1
Parts 158-169 Parts 158-169 [Reserved]
Subchapter E Subchapter E [Reserved]
Parts 170-299 Parts 170-299 [Reserved]
Subchapter F Procedure and Administration 300 – 499
Part 300 User Fees 300.0 – 300.12
Part 301 Procedure and Administration 301.269B-1 – 301.9100-22
Part 302 Taxes Under the International Claims Settlement Act, as Amended August 9, 1955 302.1 – 302.1-7
Part 303 Taxes Under the Trading with the Enemy Act 303.1 – 303.1-7
Part 304 Part 304 [Reserved]
Part 305 Temporary Procedural and Administrative Tax Regulations Under the Indian Tribal Governmental Tax Status Act of 1982 305.7701-1 – 305.7871-1
Parts 306-399 Parts 306-399 [Reserved]
Part 400 Temporary Regulations Under the Federal Tax Lien Act of 1966 400.1-1 – 400.5-1
Part 402 Part 402 [Reserved]
Part 403 Disposition of Seized Personal Property 403.1 – 403.65
Part 404 Temporary Regulations on Procedure and Administration Under the Tax Reform Act of 1976 404.6048-1 – 404.6334(d)-1
Parts 405-419 Parts 405-419 [Reserved]
Part 420 Temporary Regulations on Procedure and Administration Under the Employee Retirement Income Security Act of 1974 420.0-1
Parts 421-499 Parts 421-499 [Reserved]
Subchapter G Regulations Under Tax Conventions 500 – 599
Parts 500-507 Parts 500-507 [Reserved]
Part 509 Switzerland 509.101 – 509.121
Parts 510-512 Parts 510-512 [Reserved]
Part 513 Ireland 513.2 – 513.11
Part 514 France 514.1 – 514.22
Parts 515-520 Parts 515-520 [Reserved]
Part 521 Denmark 521.101 – 521.117
Parts 522-599 Parts 522-599 [Reserved]
Subchapter H Internal Revenue Practice 600 – 899
Part 600 Part 600 [Reserved]
Part 601 Statement of Procedural Rules 601.101 – 601.901
Part 602 OMB Control Numbers Under the Paperwork Reduction Act 602.101
Part 701 Presidential Election Campaign Fund 701.9006-1
Part 702 Presidential Primary Matching Payment Account 702.9037-1 – 702.9037-2
Parts 703-800 Parts 703-800 [Reserved]
Part 801 Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service 801.1 – 801.8
Parts 802-899 Parts 802-899 [Reserved]