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TITLE 26 : INTERNAL REVENUE [ 26 CFR ]



Note:
— Current as of: 09/27/2012
— Enhanced with links to US Code and FR Reference where ever possible and more to come.
— This consolidated CFR title was last updated by Federal Register (FR) dated 07/24/2012 for Part 301.
— Click here to check the important dates mentioned in this CFR title (within +/- 30 days).New


— Additional Federal Register entries were published for this title after the current date mentioned above. Click here to view these FR entries.

— PART 1 : INCOME TAXES (CONTINUED) [ 26 CFR 1 ]

— PART 2 : MARITIME CONSTRUCTION RESERVE FUND [ 26 CFR 2 ] [Last FR Update:16-Mar-1976]

— PART 3 : CAPITAL CONSTRUCTION FUND [ 26 CFR 3 ] [Last FR Update:09-Sep-1982]

— PART 4 : TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE [ 26 CFR 4 ] [Last FR Update:07-Sep-1995]

— PART 5 : TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 [ 26 CFR 5 ] [Last FR Update:06-Feb-1981]

— PART 7 : TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 [ 26 CFR 7 ] [Last FR Update:16-Aug-1978]

— PART 8 : TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93�483) [ 26 CFR 8 ] [Last FR Update:19-Dec-1975]

— PART 9 : TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975 [ 26 CFR 9 ] [Last FR Update:02-Feb-1979]

— PART 11 : TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 [ 26 CFR 11 ] [Last FR Update:20-Sep-1977]

— PART 12 : TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971 [ 26 CFR 12 ] [Last FR Update:15-Mar-1974]

— PART 13 : TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 [ 26 CFR 13 ] [Last FR Update:03-May-1973]

— PART 15 : TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING [ 26 CFR 15 ] [Last FR Update:31-Dec-1966]

— PART 16 : TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1962 [ 26 CFR 16 ] [Last FR Update:10-Jan-1963]

— PART 18 : TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982 [ 26 CFR 18 ] [Last FR Update:21-Jul-1995]

— PART 19 : TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1964 [ 26 CFR 19 ] [Last FR Update:07-Apr-1964]

— PART 20 : ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 [ 26 CFR 20 ] [Last FR Update:15-Jun-2012]

— PART 22 : TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 [ 26 CFR 22 ] [Last FR Update:03-Nov-1981]

— PART 25 : GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 [ 26 CFR 25 ] [Last FR Update:15-Jun-2012]

— PART 26 : GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 [ 26 CFR 26 ] [Last FR Update:14-Nov-2011]

— PART 31 : EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE [ 26 CFR 31 ] [Last FR Update:25-Apr-2012]

— PART 32 : TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97�123) [ 26 CFR 32 ] [Last FR Update:15-Dec-2005]

— PART 35 : EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 [ 26 CFR 35 ] [Last FR Update:20-Oct-2006]

— PART 36 : CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES [ 26 CFR 36 ] [Last FR Update:26-Jun-2001]

— PART 40 : EXCISE TAX PROCEDURAL REGULATIONS [ 26 CFR 40 ] [Last FR Update:06-Jan-2011]

— PART 41 : EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES [ 26 CFR 41 ] [Last FR Update:20-Jul-2011]

— PART 43 : EXCISE TAX ON TRANSPORTATION BY WATER [ 26 CFR 43 ] [Last FR Update:22-Oct-1992]

— PART 44 : TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 [ 26 CFR 44 ] [Last FR Update:29-Jan-2009]

— PART 46 : EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM [ 26 CFR 46 ] [Last FR Update:27-Nov-2002]

— PART 48 : MANUFACTURERS AND RETAILERS EXCISE TAXES [ 26 CFR 48 ] [Last FR Update:06-Jul-2011]

— PART 49 : FACILITIES AND SERVICES EXCISE TAXES [ 26 CFR 49 ] [Last FR Update:15-Jun-2010]

— PART 50 : REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING [ 26 CFR 50 ] [Last FR Update:22-Oct-1959]

— PART 51 : BRANDED PRESCRIPTION DRUG FEE [ 26 CFR 51 ] [Last FR Update:28-Sep-2011]

— PART 52 : ENVIRONMENTAL TAXES [ 26 CFR 52 ] [Last FR Update:11-Oct-1995]

— PART 53 : FOUNDATION AND SIMILAR EXCISE TAXES [ 26 CFR 53 ] [Last FR Update:04-Aug-2010]

— PART 54 : PENSION EXCISE TAXES [ 26 CFR 54 ] [Last FR Update:15-Feb-2012]

— PART 55 : EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES [ 26 CFR 55 ] [Last FR Update:22-Dec-2008]

— PART 56 : PUBLIC CHARITY EXCISE TAXES [ 26 CFR 56 ] [Last FR Update:22-Dec-2008]

— PART 5C : TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 [ 26 CFR 5C ] [Last FR Update:02-Apr-1985]

— PART 5E : TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS [ 26 CFR 5E ] [Last FR Update:02-Feb-1982]

— PART 5F : TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 [ 26 CFR 5F ] [Last FR Update:12-Aug-1992]

— PART 6A : TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980 [ 26 CFR 6A ] [Last FR Update:18-Jun-1993]

— PART 141 : TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 [ 26 CFR 141 ] [Last FR Update:02-May-1986]

— PART 143 : TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 [ 26 CFR 143 ] [Last FR Update:01-May-1970]

— PART 145 : TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97�424) [ 26 CFR 145 ] [Last FR Update:31-Mar-2000]

— PART 148 : CERTAIN EXCISE TAX MATTERS UNDER THE EXCISE TAX TECHNICAL CHANGES ACT OF 1958 [ 26 CFR 148 ] [Last FR Update:14-Jan-1959]

— PART 156 : EXCISE TAX ON GREENMAIL [ 26 CFR 156 ] [Last FR Update:22-Dec-2008]

— PART 157 : EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS [ 26 CFR 157 ] [Last FR Update:22-Dec-2008]

— PART 15A : TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT [ 26 CFR 15A ] [Last FR Update:20-Apr-1994]

— PART 16A : TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS [ 26 CFR 16A ] [Last FR Update:14-Aug-1981]

— PART 300 : USER FEES [ 26 CFR 300 ] [Last FR Update:25-Nov-2011]

— PART 301 : PROCEDURE AND ADMINISTRATION [ 26 CFR 301 ] [Last FR Update:24-Jul-2012]

— PART 302 : TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 [ 26 CFR 302 ] [Last FR Update:09-Jul-1960]

— PART 303 : TAXES UNDER THE TRADING WITH THE ENEMY ACT [ 26 CFR 303 ] [Last FR Update:07-Apr-1960]

— PART 305 : TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982 [ 26 CFR 305 ] [Last FR Update:07-May-1984]

— PART 35A : TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983 [ 26 CFR 35A ] [Last FR Update:20-Mar-1996]

— PART 400 : TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966 [ 26 CFR 400 ] [Last FR Update:25-Jan-1968]

— PART 403 : DISPOSITION OF SEIZED PERSONAL PROPERTY [ 26 CFR 403 ] [Last FR Update:25-Apr-1980]

— PART 404 : TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 [ 26 CFR 404 ] [Last FR Update:19-Aug-1977]

— PART 420 : TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 [ 26 CFR 420 ] [Last FR Update:17-Mar-1975]

— PART 509 : SWITZERLAND [ 26 CFR 509 ] [Last FR Update:14-Oct-1997]

— PART 513 : IRELAND [ 26 CFR 513 ] [Last FR Update:16-Jan-1998]

— PART 514 : FRANCE [ 26 CFR 514 ] [Last FR Update:14-Oct-1997]

— PART 521 : DENMARK [ 26 CFR 521 ] [Last FR Update:14-Oct-1997]

— PART 601 : STATEMENT OF PROCEDURAL RULES [ 26 CFR 601 ] [Last FR Update:19-Nov-2002]

— PART 602 : OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT [ 26 CFR 602 ] [Last FR Update:14-Mar-1985]

— PART 701 : PRESIDENTIAL ELECTION CAMPAIGN FUND [ 26 CFR 701 ] [Last FR Update:18-Jun-1991]

— PART 702 : PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT [ 26 CFR 702 ] [Last FR Update:13-Nov-2008]

— PART 801 : BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE [ 26 CFR 801 ] [Last FR Update:14-Oct-2008]












 
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