Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Parts 1(1.441-1.500), 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);
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);
Section 1.41-4 also issued under 26 U.S.C. 41(d)(4)(E).
Section 1.41-6 also issued under 26 U.S.C. 41(f)(1) and 1502;
Section 1.41-8 also issued under 26 U.S.C. 41(c)(4)(B);
Section 1.41-8T also issued under 26 U.S.C. 41(c)(4)(B);
Section 1.41-9 also issued under 26 U.S.C. 41(c)(5)(C);
Section 1.41-9T also issued under 26 U.S.C. 41(c)(5)(C);
Section 1.42-1 also issued under 26 U.S.C. 42(n);
Section 1.42-1T also issued under 26 U.S.C. 42(n);
Section 1.42-3 also issued under 26 U.S.C. 42(n);
Section 1.42-4 also issued under 26 U.S.C. 42(n);
Section 1.42-5 also issued under 26 U.S.C. 42(n);
Sections 1.42-6, 1.42-8, 1.42-9, 1.42-10, 1.42-11, and 1.42-12, also issued under 26 U.S.C. 42(n);
Section 1.42-13 also issued under 26 U.S.C. 42(n);
Section 1.42-14 also issued under 26 U.S.C. 42(n);
Section 1.42-15 also issued under 26 U.S.C. 42(n);
Section 1.42-16 also issued under 26 U.S.C. 42(n);
Section 1.42-17 also issued under 26 U.S.C. 42(n);
Section 1.42-18 also issued under 26 U.S.C. 42(h)(6)(F) and 42(h)(6)(K);
Section 1.42-19 also issued under 26 U.S.C. 42(n);
Section 1.42-19T also issued under 26 U.S.C. 42(n);
Sections 1.43-0 - 1.43-7 also issued under section 26 U.S.C. 43;
Section 1.45D-1 also issued under 26 U.S.C. 45D(e)(2) and (i);
Section 1.45G-1 also issued under 26 U.S.C. 45G(e)(2);
Sections 1.45Q-1, 1.45Q-2, 1.45Q-3, 1.45Q-4, and 1.45Q-5 also issued under 26 U.S.C. 45Q(h).
Section 1.45Q-3 also issued under 26 U.S.C. 45Q(f)(2).
Section 1.45Q-4 also issued under 26 U.S.C. 45Q(f)(5).
Section 1.45Q-5 also issued under 26 U.S.C. 45Q(f)(4).
Section 1.46-5 also issued under 26 U.S.C. 46(d)(6) and 26 U.S.C. 47(a)(3)(C);
Section 1.46-6 also issued under 26 U.S.C. 46(f)(7);
Section 1.47-1 also issued under 26 U.S.C. 47(a);
Section 1.48-9 also issued under 26 U.S.C. 38(b) (as in effect before the amendments made by subtitle F of the Tax Reform Act of 1984);
Sections 1.50A - 1.50B also issued under 85 Stat. 553 (26 U.S.C. 40(b));
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations.