
Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Parts 1 (1.641-1.850), includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue.
Estates, Trusts, and Beneficiaries 1.641 – 1.643(h)-1
Pooled Income Fund Actuarial Tables Applicable Before June 1, 2023 1.642(c)-6A
Election to Treat Trust as Part of an Estate 1.645-1
Trusts Which Distribute Current Income Only 1.651(a)-1 – 1.652(c)-4
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus 1.661(a)-1 – 1.664-4
Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 1.665(a)-0 – 1.669(b)-2
Unitrust Actuarial Tables Applicable Before June 1, 2023.1.664-4A
Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on or After January 1, 1969 .665(a)-0A – 1.665(g)-2A
Grantors and Others Treated as Substantial Owners 1.671-1 – 1.679-7
Miscellaneous 1.681(a)-1 – 1.684-5
Income in Respect of Decedents 1.691(a)-1 – 1.692-1
Partners and Partnerships 1.701-1 – 1.709-2
Contributions, Distributions, and Transfers
Contributions to a Partnership 1.721-1 – 1.723-1
Distributions by a Partnership 1.731-1 – 1.737-5
Transfers of Interests in a Partnership 1.741-1 – 1.743-1
Provisions Common to Part II, Subchapter K, Chapter 1 of the Code 1.751-1 – 1.755-1
Definitions 1.761-1 – 1.761-3
Effective Date for Subchapter K, Chapter 1 of the Code 1.771-1
Life Insurance Companies
Definition; Tax Imposed 1.801-1 – 1.802-3
Investment Income 1.804-3 – 1.807-4
Gain and Loss from Operations 1.809-1 – 1.812-9
Distributions to Shareholders 1.815-1 – 1.816-1
Miscellaneous Provisions 1.817-1 – 1.819-2
Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits) 1.822-1 – 1.826-7
Other Insurance Companies 1.831-1 – 1.850
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations.