Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Parts 26 Parts 1. (1.851-1.907) Code of Regulations (2023), Title 26 Internal Revenue Service.
Regulated Investment Companies and Real Estate Investment Trusts1.851-1 – 1.855-1
Real Estate Investment Trusts1.856-0 – 1.860G-3
Tax Based on Income from Sources Within or Without the United States
Determination of Sources of Income1.861-1 – 1.863-3
Regulations Applicable to Taxable Years Prior to December 30, 19961.863-3A – 1.865-3
Nonresident Aliens and Foreign Corporations
Nonresident Alien Individuals1.871-1 – 1.879-1
Foreign Corporations1.881-0 – 1.884-5
Miscellaneous Provisions1.891 – 1.897(l)-1
Income from Sources Without the United States
Foreign Tax Credit1.901-1 – 1.907(f)-1
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations.
