Cfr Title 26 Pts 2-29; Code Of Federal Regulations (2025)

Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) CFR  26, 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 5.6411-1

§ 5.6411-1 Tentative refund under claim of right adjustment.

Part 5c Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981 5c.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 197 112.3 – 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 Act1 5a.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

Subchapter B Estate and Gift Taxes 20 – 29

Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations.