
Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Pts. 1(1.170-1.300), includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue.
Section 1.1(h)-1 also issued under 26 U.S.C. 1(h);
Section 1.21-1 also issued under 26 U.S.C. 21(f);
Section 1.21-2 also issued under 26 U.S.C. 21(f);
Section 1.21-3 also issued under 26 U.S.C. 21(f);
Section 1.21-4 also issued under 26 U.S.C. 21(f);
Section 1.25-1T also issued under 26 U.S.C. 25;
Section 1.25-2T also issued under 26 U.S.C. 25;
Section 1.25-3 also issued under 26 U.S.C. 25;
Section 1.25-3T also issued under 26 U.S.C. 25;
Section 1.25-4T also issued under 26 U.S.C. 25;
Section 1.25-5T also issued under 26 U.S.C. 25;
Section 1.25-6T also issued under 26 U.S.C. 25;
Section 1.25-7T also issued under 26 U.S.C. 25;
Section 1.25-8T also issued under 26 U.S.C. 25;
Section 1.25A-1 also issued under section 26 U.S.C. 25A(i);
Section 1.25A-2 also issued under section 26 U.S.C. 25A(i);
Section 1.25A-3 also issued under section 26 U.S.C. 25A(i);
Section 1.25A-4 also issued under section 26 U.S.C. 25A(i);
Section 1.25A-5 also issued under section 26 U.S.C. 25A(i);
Section 1.28-0 also issued under 26 U.S.C. 28(d)(5);
Section 1.28-1 also issued under 26 U.S.C. 28(d)(5);
Section 1.30-1 also issued under 26 U.S.C. 30(d)(2);
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.