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Title 26-INTERNAL REVENUE is composed of nineteen volumes. The contents of these volumes represent all current regulations issued by the Internal Revenue Service, Department of the Treasury, as of April 1, 2001. The first twelve volumes comprise part 1 (Subchapter A-Income Tax) and are arranged by sections as follows: §§1.0-1-1.60; §§ 1.61-1.169; §§1.170-1.300; §§ 1.301-1.400; §§1.401-1.440; §§1.4411.500; §§1.501-1.640; §§1.641-1.850; §§ 1.851-1.907; §§1.908-1.1000; §§1.1001-1.1400 and §1.1401 to end. The thirteenth volume containing parts 2-29, includes the remainder of subchapter A and all of Subchapter B-Estate and Gift Taxes. The last six volumes contain parts 30-39 (Subchapter C-Employment Taxes and Collection of Income Tax at Source); parts 40-49; parts 50-299 (Subchapter D-Miscellaneous Excise Taxes); parts 300–499 (Subchapter F-Procedure and Administration); parts 500-599 (Subchapter G-Regulations under Tax Conventions); and part 600 to end (Subchapter H-Internal Revenue Practice).

The OMB control numbers for Title 26 appear in § 602.101 of this chapter. For the convenience of the user, §602.101 appears in the Finding Aids section of the volumes containing parts 1 to 599.



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Title 26-Internal


(This book contains part 1, §§ 1.851 to 1.907)


CHAPTER I-Internal Revenue Service, Department of the
Treasury (continued)




EDITORIAL NOTE: IRS published a document at 45 FR 6088, Jan. 25, 1980, deleting statutory sections from their regulations. In chapter I cross references to the deleted material have been changed to the corresponding sections of the IRS Code of 1954 or to the appropriate regulations sections. When either such change produced a redundancy, the cross reference has been deleted. For further explanation, see 45 FR 20795, March 31, 1980.

Part 1


Income taxes (continued)

Page 5

SUPPLEMENTARY PUBLICATIONS: Internal Revenue Service Looseleaf Regulations System. Additional supplementary publications are issued covering Alcohol and Tobacco Tax Regulations and Regulations Under Tax Conventions.

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