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The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the Federal Government. The Code is divided into 50 titles which represent broad areas subject to Federal regulation. Each title is divided into chapters which usually bear the name of the issuing agency. Each chapter is further subdivided into parts covering specific regulatory areas. ISSUE DATES
Each volume of the Code is revised at least once each calendar year and issued on a quarterly basis approximately as follows: Title 1 through Title 16-
Las of January 1
Las of April 1
as of July 1
as of October 1 The appropriate revision date is printed on the cover of each volume. LEGAL STATUS
The contents of the Federal Register are required to be judicially noticed (44 U.S.C. 1507). The Code of Federal Regulations is prima facie evidence of the text of the original documents (44 U.S.C. 1510).
HOW TO USE THE CODE OF FEDERAL REGULATIONS
The Code of Federal Regulations is kept up to date by the individual issues of the Federal Register. These two publications must be used together to determine the latest version of any given rule.
To determine whether there have been any amendments since the revision date of the Code volume in which the user is interested in this case, April 1, 1977) the following two lists must be consulted: the "Cumulative List of CFR Sections Affected” issued monthly and the "Cumulative List of Parts Affected" which appears daily in the Federal Register. These two lists will refer the user to the Federal Register page where he may find the latest amendment of any given rule. EFFECTIVE DATES
Each volume of the Code contains amendments published in the Federal Register since the last revision of that volume of the Code. Source citations for the regulations are referred to by volume number and page number of the Federal Register and date of publication. Publication dates and effective dates are usually not the same and care must be exercised by the user in determining the actual effective date. In instances where the effective date is beyond the cut-off date for the Code a note has been inserted to reflect the future effective date.
Provisions that become obsolete before the revision date stated on the cover of each volume are not carried. Code users may find the text of provisions in effect on a given date in the past by using the appropriate numerical list of sections affected. For the period before January 1, 1964, the user should consult the "List of Sections Affected, 1949–1963” published in a separate volume. For the period beginning January 1, 1964, a "List of CFR Sections Affected” is published at the end of each CFR volume.
CFR INDEXES AND TABULAR GUIDES
A subject index to the Code of Federal Regulations which is revised annually as of July 1, is contained in a separate volume entitled CFR Index. This volume contains the Parallel Table of Statutory Authorities and Agency Rules (Table I), and Acts Requiring Publication in the Federal Register (Table II). A list of CFR Titles, Chapters, and Parts, an alphabetical list of CFR subtitles and chapters, and lists of current and superseded CFR volumes are also included in this volume.
An index to the text of Presidential documents appears at the end of each compilation of Title 3, The President.
The Federal Register Index is issued monthly, quarterly, and annually. This index is based on a consolidation of the “Contents” entries in the daily Federal Register.
A Cumulative List of CFR Sections Affected is published monthly, keyed to the revision dates of the 50 CFR titles. INQUIRIES AND SALES
Inquiries concerning technical or legal aspects of the Code should be addressed to the Director, Office of the Federal Register, National Archives and Records Service, General Services Administration, Washington, D.C. 20408 (telephone 202–523–5240). Sales are handled exclusively by the Superintendent of Documents, Government Printing Office, Washington, D.C. 20402.
FRED J. EMERY,
Office of the Federal Register. April 1, 1977.
Title 26–INTERNAL REVENUE is composed of fourteen volumes. The contents of these volumes represent all current regulations issued by the Internal Revenue Service, Department of the Treasury, as of April 1, 1977. The first eight volumes comprise Part 1 (Subchapter A-Income Tax) and are arranged by sections
follows: $$ 1.0-1.169; $$ 1.170–1.300; $$ 1.301-1.400; $$ 1.401–1.500; $$ 1.501–1.640; $$ 1.641–1.850; $$ 1.851–1.1200 and $ 1.1201 to end. The ninth volume containing Parts 2–29, includes the remainder of Subchapter A and all of Subchapter B-Estate and Gift Taxes. The last five volumes contain as follows: Parts 30–39 (Subchapter C-Employment Taxes); Parts 40–299 (Subchapter D-Miscellaneous Excise Taxes); Parts 300-499 (Subchapter FProcedure and Administration); Parts 500-599 (Subchapter G-Regulations under Tax Conventions); and Part 600 to end (Subchapter H-Internal Revenue Practice).
The Code of Federal Regulations is published under the editorial direction of Robert E. Lewis, assisted by Pearl Einhorn. For this volume, Donna Rickett was Chief Editor and Laurice A. Trusty, Associate Editor.