Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Pts. 1(1.140-1.169), includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue.
Sections 1.132-0 through 1.132-8T also issued under 26 U.S.C. 132.
Section 1.148-0 through 1.148-11 also issued under 26 U.S.C. 148(i).
Section 1.148-6 also issued under 26 U.S.C. 148 (f), (g), and (i).
Section 1.149(b)-1 also issued under 26 U.S.C. 149(b)(3)(B) (v).
Section 1.149(d)-1 also issued under 26 U.S.C. 149(d)(7).
Section 1.149(e)-1 also issued under 26 U.S.C. 149(e).
Section 1.149(g)-1 also issued under 26 U.S.C. 149(g)(5).
Section 1.150-4 also issued under 26 U.S.C. 150 (c)(5).
Section 1.152-4 also issued under 26 U.S.C. 152(e).
Section 1.162-24 also issued under 26 U.S.C. 162(h).
Section 1.162(k)-1 is also issued under section 26 U.S.C. 162(k).
Section 1.163-8T also issued under 26 U.S.C. 469(k)(4).
Section 1.163-9T also issued under 26 U.S.C. 163(h)(3)(D).
Section 1.163(j)-1 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-2 also issued under 26 U.S.C. 1502.
Section 1.163(j)-3 also issued under 26 U.S.C. 1502.
Section 1.163(j)-4 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-5 also issued under 26 U.S.C. 1502.
Section 1.163(j)-6 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-7 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-8 also issued under 26 U.S.C. 163(j)(8)(B).
Section 1.163(j)-9 also issued under 26 U.S.C. 163(j)(7)(B) and (C) and 26 U.S.C. 1502.
Section 1.163(j)-10 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-11 also issued under 26 U.S.C. 1502.
Section 1.165-12 also issued under 26 U.S.C. 165(j)(3).
Section 1.166-10 also issued under 26 U.S.C. 166(f).
Section 1.168(d)-1 also issued under 26 U.S.C. 168(d)(3).
Section 1.168(f)(8)-1T also added under sec. 112(c), Black Lung Benefits Revenue Act of 1981 (Pub. L. 97-119).
Section 1.168(h)-1 also issued under 26 U.S.C. 168.
Section 1.168(i)-1 also issued under 26 U.S.C. 168(i)(4).
Section 1.168(i)-1T also issued under 26 U.S.C. 168(i)(4).
Section 1.168(i)-2 also issued under 26 U.S.C. 168.
Section 1.168(i)-4 also issued under 26 U.S.C. 168(i)(5).
Section 1.168(j)-1T also added under 26 U.S.C. 168(j)(10).
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.
