Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Pts. 1(1.551-end), includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue Service.
§ 1.1551-1 Disallowance of surtax exemption and accumulated earnings credit.
§ 1.1552-1 Earnings and profits.
Certain Controlled Corporations 1.1561-0 – 1.1563-4
Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
Information and Returns 1.5000A-0 – 1.5000C-7
Records, Statements, and Special Returns 1.6001-1 – 1.6001-2
Tax Returns or Statements 1.6011-1 – 1.6017-1
Information Returns 1.6031(a)-1 – 1.6060-1
Signing and Verifying of Returns and Other Documents 1.6061-1 – 1.6065-1
Time for Filing Returns and Other Documents 1.6071-1 – 1.6074-3
Extension of Time for Filing Returns 1.6081-1 – 1.6081-11
Place for Filing Returns or Other Documents 1.6091-1 – 1.6091-4
Miscellaneous Provisions 1.6102-1 – 1.6115-1
Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000 1.6109-2A
Time and Place for Paying Tax 1.6151-1 – 1.6153-4
Extensions of Time for Payment 1.6161-1 – 1.6165-1
General Provisions 1.6302-1 – 1.6361-1
Abatements, Credits, and Refunds 1.6411-1 – 1.6425-3
Additions to the Tax, Additional Amounts, and Assessable Penalties 1.6654-1 – 1.6851-3
Declaratory Judgments Relating to Qualification of Certain Retirement Plans 1.7476-1 – 1.7519-3T
General Actuarial Valuations 1.7520-1 – 1.9005-5
Tax Reform Act of 1969 1.9006 – 1.9300-1
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations. Law libraries and some academic libraries should have a copy of this publication for their patrons.
