
Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Pts. 1(1.301-1.400), includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue.
Section 1.30-1 also issued under 26 U.S.C. 30(d)(2);
Section 1.36B-0 also issued under 26 U.S.C. 36B(g);
Section 1.36B-4 also issued under 26 U.S.C. 36B(g);
Section 1.36B-5 also issued under 26 U.S.C. 36B(g);
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.