Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Parts. 50-299, includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue.
Part 50 Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining 50.1 – 50.8
Part 51 Branded Prescription Drug Fee 51.1 – 51.6302-1
Part 52 Environmental Taxes 52.0-1 – 52.4682-5
Part 53 Foundation and Similar Excise Taxes 53.4940-1 – 53.7701-1
Part 54 Pension Excise Taxes 54.4971-1 – 54.9833-1
Part 55 Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies 55.4981-1 – 55.7701-1
Part 56 Public Charity Excise Taxes56.4911-0 – 56.7701-1
Part 57 Health Insurance Providers Fee57.1 – 57.6302-1
Part 58 Stock Repurchase Excise Tax 58.6001-1 – 58.6696-1
Part 141 Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974 141.4975-13
§ 141.4975-13 Definition of “amount involved” and “correction”.
Part 143 Temporary Excise Tax Regulations Under the Tax Reform Act of 1969143.1 – 143.6
Part 145 Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424) 145.4051-1 – 145.4061-1
Parts 151-155 [Reserved]
Part 156 Excise Tax on Greenmail 156.5881-1 – 156.7701-1
Part 157 Excise Tax on Structured Settlement Factoring Transactions 157.5891-1 – 157.7701-1
Parts 158-169 [Reserved]
Subchapter E [Reserved]
Parts 170-299 [Reserved]
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations.