Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) CFR 26, Parts 1(1.908-1.1000), includes rules, regulations, procedures, and administrative procedures associated with Title 26, Internal Revenue.
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 – 1.981-3
Foreign Currency Transactions 1.985-0 – 1.989(b)-1
Domestic International Sales Corporations 1.991-1 – 1.1000
Gain or Loss on Disposition of Property
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations
