Chapter I—Internal Revenue Service, Department of the Treasury

1. CFR
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3. Title 26
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5. Chapter I

Parts

• 1
  Part 1—Income Taxes Sections 1.0-1–1.1552-1; Subject groups Abatements, Credits, and Refunds–Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
• 2
  Part 2—Maritime Construction Reserve Fund Sections 2.1–2.1-28
• 3
  Part 3—Capital Construction Fund Sections 3.0–3.11
• 4
  Part 4—Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code Sections 4.954-0–4.954-2
• 5
  Part 5—Temporary Income Tax Regulations Under the Revenue Act of 1978 Section 5.6411-1
• 5c
  Part 5c—Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981 Sections 5c.44F-1–5c.1305-1
• 5e
  Part 5e—Temporary Income Tax Regulations, Travel Expenses of Members of Congress Section 5e.274-8
• 5f
  Part 5f—Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 Sections 5f.103-1–5f.163-1
• 6a
  Part 6a—Temporary Regulations Under Title II of the Omnibus Reconciliation Act of 1980 Sections 6a.103A-1–6a.6652(g)-1
• 7
  Part 7—Temporary Income Tax Regulations Under the Tax Reform Act of 1976 Sections 7.48-1–7.6039A-1
• 8
  Part 8—Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483) Section 8.1
• 9
  Part 9—Temporary Income Tax Regulations Under the Tax Reduction Act of 1975 Sections 9.1–9.3
• 11
  Part 11—Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974 Sections 11.401(a)-11–11.412(c)-12
• 12
  Part 12—Temporary Income Tax Regulations Under the Revenue Act of 1971 Sections 12.3–12.9
• 13
  Part 13—Temporary Income Tax Regulations Under the Tax Reform Act of 1969 Sections 13.0–13.11
• 15
  Part 15—Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining Sections 15.0-1–15.1-4
• 15a
  Part 15a—Temporary Income Tax Regulations Under the Installment Sales Revision Act Sections 15a.453-0–15a.453-2
• 16A
  Part 16A—Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments Sections 16A.126-0–16A.1255-2
• 18
  Part 18—Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982 Sections 18.0–18.1379-2
• 20
  Part 20—Estate Tax; Estates of Decedents Dying After August 16, 1954 Subject groups Actuarial Tables Applicable Before June 1, 2023–Taxable Estate
• 22
  Part 22—Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981 Section 22.0
• 25
  Part 25—Gift Tax; Gifts Made After December 31, 1954 Subject groups Actuarial Tables Applicable Before June 1, 2023–Transfers
• 26
  Part 26—Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 Sections 26.2600-1–26.7701-2
• 27
  Part 27 [Reserved]
• 28
  Part 28—Imposition of Tax on Gifts and Bequests from Covered Expatriates Sections 28.2801-0–28.7701-1
• 29
  Part 29 [Reserved]
• 30
  Part 30 [Reserved]
• 31
  Part 31—Employment Taxes and Collection of Income Tax at Source Subparts A–G
• 32
  Part 32—Temporary Employment Tax Regulations Under the Act of December 29, 1981 (Pub. L. 97-123) Sections 32.1–32.2
• 34
  Part 34 [Reserved]
• 35
  Part 35—Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 Sections 35.3405-1–35.3405-1T
• 35a
  Part 35a—Temporary Employment Tax Regulations Under the Interest and Dividend Tax Compliance Act of 1983 Section 35a.3406-2
• 36
  Part 36—Contract Coverage of Employees of Foreign Subsidiaries Sections 36.3121(l)-0–36.3121(l)(10)-4
• 37-39
  Parts 37-39 [Reserved]
• 40
  Part 40—Excise Tax Procedural Regulations Sections 40.0-1–40.7701-1
• 41
  Part 41—Excise Tax on Use of Certain Highway Motor Vehicles Subparts A–C
• 43
  Part 43—Excise Tax on Transportation by Water Sections 43.0-1–43.4472-1
• 44
  Part 44—Taxes on Wagering; Effective January 1, 1955 Subparts A–E
• 46
  Part 46—Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form Subparts A–D
• 47
  Part 47—Designated Drugs Excise Tax Regulations Sections 47.5000D-0–47.5000D-2 - 47.5000D-4
• 48
  Part 48—Manufacturers and Retailers Excise Taxes Subparts A–O
• 49
  Part 49—Facilities and Services Excise Taxes Subparts A–G
• 50
  Part 50—Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining Sections 50.1–50.8
• 51
  Part 51—Branded Prescription Drug Fee Sections 51.1–51.6302-1
• 52
  Part 52—Environmental Taxes Sections 52.0-1–52.4682-5
• 53
  Part 53—Foundation and Similar Excise Taxes Subparts A–L
• 54
  Part 54—Pension Excise Taxes Sections 54.4971-1–54.9833-1
• 55
  Part 55—Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies Subparts A–C
• 56
  Part 56—Public Charity Excise Taxes Sections 56.4911-0–56.7701-1
• 57
  Part 57—Health Insurance Providers Fee Sections 57.1–57.6302-1
• 58
  Part 58—Stock Repurchase Excise Tax Subparts A–B
• 141
  Part 141—Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974 Section 141.4975-13
• 143
  Part 143—Temporary Excise Tax Regulations Under the Tax Reform Act of 1969 Sections 143.1–143.6
• 145
  Part 145—Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424) Sections 145.4051-1–145.4061-1
• 151-155
  Parts 151-155 [Reserved]
• 156
  Part 156—Excise Tax on Greenmail Subparts A–B
• 157
  Part 157—Excise Tax on Structured Settlement Factoring Transactions Subparts A–B
• 158-169
  Parts 158-169 [Reserved]
• 170-299
  Parts 170-299 [Reserved]
• 300
  Part 300—User Fees Sections 300.0–300.12
• 301
  Part 301—Procedure and Administration Subparts ECFR1b5d05d4bfe19f9–ECFRfc3947f73a49ee2
• 302
  Part 302—Taxes Under the International Claims Settlement Act, as Amended August 9, 1955 Sections 302.1–302.1-7
• 303
  Part 303—Taxes Under the Trading with the Enemy Act Sections 303.1–303.1-7
• 304
  Part 304 [Reserved]
• 305
  Part 305—Temporary Procedural and Administrative Tax Regulations Under the Indian Tribal Governmental Tax Status Act of 1982 Sections 305.7701-1–305.7871-1
• 306-399
  Parts 306-399 [Reserved]
• 400
  Part 400—Temporary Regulations Under the Federal Tax Lien Act of 1966 Sections 400.1-1–400.5-1
• 402
  Part 402 [Reserved]
• 403
  Part 403—Disposition of Seized Personal Property Subparts A–G
• 404
  Part 404—Temporary Regulations on Procedure and Administration Under the Tax Reform Act of 1976 Sections 404.6048-1–404.6334(d)-1
• 405-419
  Parts 405-419 [Reserved]
• 420
  Part 420—Temporary Regulations on Procedure and Administration Under the Employee Retirement Income Security Act of 1974 Section 420.0-1
• 421-499
  Parts 421-499 [Reserved]
• 500-507
  Parts 500-507 [Reserved]
• 509
  Part 509—Switzerland Subpart ECFRd60dfb9daabf2ae
• 510-512
  Parts 510-512 [Reserved]
• 513
  Part 513—Ireland Subpart ECFR185890ed08622f9
• 514
  Part 514—France Subpart ECFR5212f37ce2f49b2
• 515-520
  Parts 515-520 [Reserved]
• 521
  Part 521—Denmark Subpart ECFR7130a127303142f
• 522-599
  Parts 522-599 [Reserved]
• 600
  Part 600 [Reserved]
• 601
  Part 601—Statement of Procedural Rules Subparts A–I
• 602
  Part 602—OMB Control Numbers Under the Paperwork Reduction Act Section 602.101
• 701
  Part 701—Presidential Election Campaign Fund Section 701.9006-1
• 702
  Part 702—Presidential Primary Matching Payment Account Sections 702.9037-1–702.9037-2
• 703-800
  Parts 703-800 [Reserved]
• 801
  Part 801—Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service Sections 801.1–801.8
• 802-899
  Parts 802-899 [Reserved]