Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Parts 1 (1.908-1.100), includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue Service.
Earned Income of Citizens or Residents of United States 1.908 – 1.911-8
Earned Income of Citizens of United States 1.912-1 – 1.927(d)-2T
Possessions of the United States 1.931-1 – 1.937-3
Controlled Foreign Corporations 1.951-1 – 1.965-9
Export Trade Corporations 1.970-1 – 1.989(b)-1
Domestic International Sales Corporations 1.991-1 – 1.1000
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.
