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Title 26-Internal Revenue

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

Part

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

1

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.

SUBCHAPTER A-INCOME TAX (continued)

Part 1

Income tax; taxable years beginning after Decem-
ber 31, 1953 (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.