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DEPOSITED BY THE UNITED STATES OF AMERICA
Table of Contents
Chapter I-Internal Revenue Service, Department of the Treasury
Table of CFR Titles and Chapters
This book contains the rules and regulations of Part 1 (§§ 1.851 to 1.1200) of Title 26, Revised as of January 1, 1970. It replaces the volume containing the 1969 revision of Part 1 (§§ 1.851 to 1.1200) of Title 26 and becomes an integral part of the Code of Federal Regulations.
The text in this revision is derived from the latest text of the rules and regulations, general and permanent in nature, duly promulgated on or before December 31, 1969. All dates appearing in the source citations are dates of publication in the Federal Register and should not be construed as effective dates.
Current regulatory material appearing in the daily issues of the Federal Register follows the numbering system used herein, and serves as a daily supplement hereto. This book contains the following finding aids: a table of CFR titles and chapters; an alphabetical list of CFR subtitles and chapters; and a list of sections affected which furnishes Federal Register citations to all changes in this book beginning January 1, 1964, including changes which are no longer in effect.
A compilation of the list of sections affected for the entire Code of Federal Regulations from January 1, 1949, through December 31, 1963, is published in a separate volume entitled "List of Sections Affected, 1949-1963."
A General Explanation of the Code of Federal Regulations, a list of current CFR volumes, and a list of superseded CFR volumes appear in the volume containing Title 1 and in the General Index volume. A list of titles, subtitles, chapters, subchapters, and parts of the entire Code of Federal Regulations is also published in the General Index volume.
This volume is published pursuant to Part 30 of the regulations of the Administrative Committee of the Federal Register (34 F.R. 19106; 1 CFR Part 30), under the authority contained in section 11 of the Federal Register Act, as amended (44 U.S.C. 1510). The contents of the Federal Register and the Code of Federal Regulations are by law prima facie evidence of the text of the original documents and are required to be judicially noticed (44 U.S.C. 1507, 1510). The preferred citation of the Code is "CFR". Thus the citation "26 CFR 1.851" refers to section 1.851 of this Title.
January 2, 1970.
DAVID C. EBERHART