Code of Federal Regulations > Title 26 > Chapter I - CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Part 2 [§ 2.1 - § 2.1-28] - PART 2—MARITIME CONSTRUCTION RESERVE FUND

Part 3 [§ 3.0 - § 3.11] - PART 3—CAPITAL CONSTRUCTION FUND

Part 4 [§ 4.954-0 - § 4.954-2] - PART 4—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE

Part 5 [§ 5.6411-1 - § 5.6411-1] - PART 5—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978

Part 5c [§ 5c.44F-1 - § 5c.1305-1] - PART 5c—TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981

Part 5e [§ 5e.274-8 - § 5e.274-8] - PART 5e—TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS

Part 5f [§ 5f.103-1 - § 5f.163-1] - PART 5f—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982

Part 6a [§ 6a.103A-1 - § 6a.6652(g)-1] - PART 6a—TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980

Part 7 [§ 7.48-1 - § 7.6039A-1] - PART 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976

Part 8 [§ 8.1 - § 8.1] - PART 8—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)

Part 9 [§ 9.1 - § 9.3] - PART 9—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975

Part 11 [§ 11.401(a)-11 - § 11.412(c)-12] - PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974

Part 12 [§ 12.3 - § 12.9] - PART 12—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971

Part 13 [§ 13.0 - § 13.11] - PART 13—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969

Part 15 [§ 15.0-1 - § 15.1-4] - PART 15—TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING

Part 15a [§ 15a.453-0 - § 15a.453-2] - PART 15a—TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT

Part 16A [§ 16A.126-0 - § 16A.1255-2] - PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS

Part 18 [§ 18.0 - § 18.1379-2] - PART 18—TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982

Part 20 [§ 20.0-1 - § 20.7701-2] - PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

Part 22 [§ 22.0 - § 22.0] - PART 22—TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981

Part 25 [§ 25.0-1 - § 25.7701-2] - PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

Part 26 [§ 26.2600-1 - § 26.7701-2] - PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986

Part 27 - PART 27 [RESERVED]

Part 28 [§ 28.2801-0 - § 28.7701-1] - PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES

Part 29 - PART 29 [RESERVED]