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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, 2000. 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.
For this volume, Linda L. Jones was Chief Editor. The Code of Federal Regulations publication program is under the direction of Frances D. McDonald, assisted by Alomha S. Morris.
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(This book contains part 1, §§ 1.851 to 1.907)
CHAPTER I-Internal Revenue Service, Department of the