CFR›Title 26—Internal Revenue›26 CFR Volume 2 Citation26 CFR Volume 2ContainsChapter ICorpusDaily eCFRDisplayed editionWed Apr 15 2026 00:00:00 GMT+0000 (Coordinated Universal Time)Last updatedWed Apr 15 2026 00:00:00 GMT+0000 (Coordinated Universal Time) Chapters I Chapter I—Internal Revenue Service, Department of the Treasury Parts 1–899