TITLE 26 OF THE CFR

Internal Revenue

89 parts6,158 sections

Regulation text is not stored here. Each part opens the official electronic edition, which is kept current by the government.

Internal Revenue Service, Department of the Treasury

26 CFR part 1 — Income Taxes 3774 sections
26 CFR part 2 — Maritime Construction Reserve Fund 29 sections
26 CFR part 3 — Capital Construction Fund 12 sections
26 CFR part 4 — Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code 3 sections
26 CFR part 5 — Temporary Income Tax Regulations Under the Revenue Act of 1978 1 sections
26 CFR part 5c — Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981 2 sections
26 CFR part 5e — Temporary Income Tax Regulations, Travel Expenses of Members of Congress 1 sections
26 CFR part 5f — Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 2 sections
26 CFR part 6a — Temporary Regulations Under Title II of the Omnibus Reconciliation Act of 1980 4 sections
26 CFR part 7 — Temporary Income Tax Regulations Under the Tax Reform Act of 1976 12 sections
26 CFR part 8 — Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483) 1 sections
26 CFR part 9 — Temporary Income Tax Regulations Under the Tax Reduction Act of 1975 3 sections
26 CFR part 11 — Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974 9 sections
26 CFR part 12 — Temporary Income Tax Regulations Under the Revenue Act of 1971 5 sections
26 CFR part 13 — Temporary Income Tax Regulations Under the Tax Reform Act of 1969 3 sections
26 CFR part 15 — Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining 5 sections
26 CFR part 15a — Temporary Income Tax Regulations Under the Installment Sales Revision Act 3 sections
26 CFR part 16A — Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments 5 sections
26 CFR part 18 — Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982 4 sections
26 CFR part 20 — Estate Tax; Estates of Decedents Dying After August 16, 1954 188 sections
26 CFR part 22 — Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981 1 sections
26 CFR part 25 — Gift Tax; Gifts Made After December 31, 1954 130 sections
26 CFR part 26 — Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 37 sections
26 CFR part 27 — Part 27 [Reserved] Reserved
26 CFR part 28 — Imposition of Tax on Gifts and Bequests from Covered Expatriates 25 sections
26 CFR part 29 — Part 29 [Reserved] Reserved
26 CFR part 30 — Part 30 [Reserved] Reserved
26 CFR part 31 — Employment Taxes and Collection of Income Tax at Source 352 sections
26 CFR part 32 — Temporary Employment Tax Regulations Under the Act of December 29, 1981 (Pub. L. 97-123) 2 sections
26 CFR part 34 — Part 34 [Reserved] Reserved
26 CFR part 35 — Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 2 sections
26 CFR part 35a — Temporary Employment Tax Regulations Under the Interest and Dividend Tax Compliance Act of 1983 1 sections
26 CFR part 36 — Contract Coverage of Employees of Foreign Subsidiaries 15 sections
26 CFR part 37-39 — Parts 37-39 [Reserved] Reserved
26 CFR part 40 — Excise Tax Procedural Regulations 21 sections
26 CFR part 41 — Excise Tax on Use of Certain Highway Motor Vehicles 31 sections
26 CFR part 43 — Excise Tax on Transportation by Water 3 sections
26 CFR part 44 — Taxes on Wagering; Effective January 1, 1955 39 sections
26 CFR part 46 — Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form 10 sections
26 CFR part 47 — Designated Drugs Excise Tax Regulations 3 sections
26 CFR part 48 — Manufacturers and Retailers Excise Taxes 177 sections
26 CFR part 49 — Facilities and Services Excise Taxes 49 sections
26 CFR part 50 — Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining 8 sections
26 CFR part 51 — Branded Prescription Drug Fee 12 sections
26 CFR part 52 — Environmental Taxes 7 sections
26 CFR part 53 — Foundation and Similar Excise Taxes 104 sections
26 CFR part 54 — Pension Excise Taxes 123 sections
26 CFR part 55 — Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies 24 sections
26 CFR part 56 — Public Charity Excise Taxes 24 sections
26 CFR part 57 — Health Insurance Providers Fee 11 sections
26 CFR part 58 — Stock Repurchase Excise Tax 21 sections
26 CFR part 141 — Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974 1 sections
26 CFR part 143 — Temporary Excise Tax Regulations Under the Tax Reform Act of 1969 5 sections
26 CFR part 145 — Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424) 3 sections
26 CFR part 151-155 — Parts 151-155 [Reserved] Reserved
26 CFR part 156 — Excise Tax on Greenmail 22 sections
26 CFR part 157 — Excise Tax on Structured Settlement Factoring Transactions 21 sections
26 CFR part 158-169 — Parts 158-169 [Reserved] Reserved
26 CFR part 170-299 — Parts 170-299 [Reserved] Reserved
26 CFR part 300 — User Fees 13 sections
26 CFR part 301 — Procedure and Administration 627 sections
26 CFR part 302 — Taxes Under the International Claims Settlement Act, as Amended August 9, 1955 8 sections
26 CFR part 303 — Taxes Under the Trading with the Enemy Act 8 sections
26 CFR part 304 — Part 304 [Reserved] Reserved
26 CFR part 305 — Temporary Procedural and Administrative Tax Regulations Under the Indian Tribal Governmental Tax Status Act of 1982 2 sections
26 CFR part 306-399 — Parts 306-399 [Reserved] Reserved
26 CFR part 400 — Temporary Regulations Under the Federal Tax Lien Act of 1966 4 sections
26 CFR part 402 — Part 402 [Reserved] Reserved
26 CFR part 403 — Disposition of Seized Personal Property 31 sections
26 CFR part 404 — Temporary Regulations on Procedure and Administration Under the Tax Reform Act of 1976 2 sections
26 CFR part 405-419 — Parts 405-419 [Reserved] Reserved
26 CFR part 420 — Temporary Regulations on Procedure and Administration Under the Employee Retirement Income Security Act of 1974 1 sections
26 CFR part 421-499 — Parts 421-499 [Reserved] Reserved
26 CFR part 500-507 — Parts 500-507 [Reserved] Reserved
26 CFR part 509 — Switzerland 20 sections
26 CFR part 510-512 — Parts 510-512 [Reserved] Reserved
26 CFR part 513 — Ireland 10 sections
26 CFR part 514 — France 11 sections
26 CFR part 515-520 — Parts 515-520 [Reserved] Reserved
26 CFR part 521 — Denmark 17 sections
26 CFR part 522-599 — Parts 522-599 [Reserved] Reserved
26 CFR part 600 — Part 600 [Reserved] Reserved
26 CFR part 601 — Statement of Procedural Rules 42 sections
26 CFR part 602 — OMB Control Numbers Under the Paperwork Reduction Act 1 sections
26 CFR part 701 — Presidential Election Campaign Fund 1 sections
26 CFR part 702 — Presidential Primary Matching Payment Account 2 sections
26 CFR part 703-800 — Parts 703-800 [Reserved] Reserved
26 CFR part 801 — Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service 8 sections
26 CFR part 802-899 — Parts 802-899 [Reserved] Reserved