
Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Parts. 2-29, includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue.
Part 2 Maritime Construction Reserve Fund 2.1 – 2.1-28
Part 3 Capital Construction Fund 3.0 – 3.11
Part 4 Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code 4.954-0 – 4.954-2
Part 5 Temporary Income Tax Regulations Under the Revenue Act of 1978 5.1502-45 – 5.6411-1
§ 5.1502-45 Limitation on losses to amount at risk.
§ 5.6411-1 Tentative refund under claim of right adjustment.
Part 5cTemporary Income Tax Regulations Under the Economic Recovery Tax Act of 19815c.44F-1 – 5c.1305-1
§ 5c.44F-1 Leases and qualified research expenses.
§ 5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c. 1256-3.
Part 5e Temporary Income Tax Regulations, Travel Expenses of Members of Congress 5e.274-8
§ 5e.274-8 Travel expenses of Members of Congress.
Part 5f Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 5f.103-1 – 5f.163-1
Part 6a Temporary Regulations Under Title II of the Omnibus Reconciliation Act of 1980 6a.103A-1 – 6a.6652(g)-1
Part 7 Temporary Income Tax Regulations Under the Tax Reform Act of 1976 7.48-1 – 7.6039A-1
Part 8 Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483)8.1
§ 8.1 Charitable remainder trusts.
Part 9 Temporary Income Tax Regulations Under the Tax Reduction Act of 19759.1 – 9.3
Part 11 Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974 11.401(a)-11 – 11.412(c)-12
Part 12 Temporary Income Tax Regulations Under the Revenue Act of 1971 12.3 – 12.9
Part 13 Temporary Income Tax Regulations Under the Tax Reform Act of 1969 13.0 – 13.11
Part 15 Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining 15.0-1 – 15.1-4
Part 15a Temporary Income Tax Regulations Under the Installment Sales Revision Act 15a.453-0 – 15a.453-2
Part 16A Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments16A.126-0 – 16A.1255-2
Part 18 Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982 18.0 – 18.1379-2
Part 20 Estate Tax; Estates of Decedents Dying After August 16, 1954 20.0-1 – 20.7701-2
Part 22 Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981 22.0
Part 25 Gift Tax; Gifts Made After December 31, 1954 25.0-1 – 25.7701-2
Part 26 Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 26.2600-1 – 26.7701-2
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations.