THIS TITLE

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; $81.170-1.300; $$ 1.301-1.400; $$ 1.401-1.440; $$1.4411.500; $$1.501-1.640; $81.641-1.850; $$ 1.851-1.907; $81.908–1.1000; $$ 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.

know...
if any changes have been made to the Code
of Federal Regulations or what documents
have been published in the Federal Register
without reading the Federal Register every
day? If so, you may wish to subscribe to the
LSA (List of CFR Sections Affected), the
Federal Register Index, or both.

LSA
The LSA (List of CFR Sections Affected) is
designed to lead users of the Code of Federal
Regulations to amendatory actions published in
the Federal Register. The LSA is issued monthly in
cumulative form. Entries indicate the nature of the
changes-such as revised, removed, or corrected.
$31 per year.

Federal Register Index
The index, covering the contents of the daily
Federal Register, is issued monthly in cumulative
form. Entries are carried primarily under the names
of the issuing agencies. Significant subjects are
carried as cross-references.
$28 per year.
A finding aid is included in each publication which
lists Federal Register page numbers with the date
of publication in the Federal Register.

Superintendent of Documents Subscription Order Form Order Processing code: YES, send me the following indicated subscriptions for one year: *5421

LSA (List of CFR Sections Affected), (LCS) for $31 per year.

Federal Register Index (FRSU) $28 per year. The total cost of my order is $

(Includes regular shipping and handling.) Price is subject to change. International

For privacy check box below: cus ers please add 25%.

Do not make my name available to other mailers Company or personal name

Check method of payment:

Check payable to Superintendent of Documents Street address

GPO Deposit Account

Title 26-Internal

Revenue

(This book contains part 1, $81.851 to 1.907)

Part

CHAPTER 1-Internal Revenue Service, Department of the

Treasury (continued)

1

CHAPTER 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.

SUBCHAPTER A-INCOME TAX (continued)

Part 1

Page

5

Income taxes (continued)

SUPPLEMENTARY PUBLICATIONS: Internal Revenue Service Looseleaf Regulations System.

Additional supplementary publications are issued covering Alcohol and Tobacco Tar Regulations and Regulations Under Tar Conventions.