Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Pts. 1(1.0-1.60), includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue Service.
Part 1 Income Taxes1.0-1 – 1.9300-1
Related Rules
§ 1.0-1 Internal Revenue Code of 1954 and regulations.
Normal Taxes and Surtaxes 1.1-1 – 1.4-4
Tax on Corporations 1.11-1
Changes in Rates During a Taxable Year 1.15-1 – 1.28-1
Credits Against Tax
credits allowable under sections 30 through 45 D1.30-1 – 1.44B-1
Research Credit—For Taxable Years Beginning Before January 1, 1990 1.41-0A – 1.41-3A
Rules for Computing Credit for Investment in Certain Depreciable Property 1.45D-0 – 1.50-1
Rules for Computing Credit for Expenses of Work Incentive Programs 1.50A-1 – 1.51-1
Tax Surcharge 1.52-1 – 1.56-0
Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 1.56(g)-0 – 1.56(g)-1
Tax Preference Regulations 1.57-0 – 1.60
Computation of Taxable Income
CFR Audiences:
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations. Law libraries and some academic libraries should have a copy of this publication for their patrons.
