
Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) CFR 26, Parts1(1.140-1.169), includes rules, regulations, procedures, and administrative procedures associated with Title 26, Internal Revenue.
Tax Exemption Requirements for State and Local Bonds 1.141-1 – 1.150-5
Regulations Applicable to Certain Bonds Sold Prior to July 8, 19971.148-1A – 1.148-11A
Deductions for Personal Exemptions 1.151-1 – 1.154
Itemized Deductions for Individuals and Corporations 1.161-1 – 1.169-4
Computation of Taxable Income (Continued)
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations





