26 CFR, T 26 Pts 1(1.0-1-60)cover , includes rules, regulations, procedures and administrative procedures associated with Title 26 Internal Revenue.
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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 45D 1.30-1 – 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
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.
