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26 CFR Chapter I

Chapter I—Internal Revenue Service, Department of the Treasury

11,481,879 words

89 parts

26 CFR Chapter I
Official text on eCFR ↗

Agencies with references in this chapter

Parts

Part Heading Sections Words
170-299 [Reserved] 0 0

Subchapter A — Subchapter A—Income Tax

Part Heading Sections Words
1 Part 1—Income Taxes 3,776 9,021,652
2 Part 2—Maritime Construction Reserve Fund 29 11,748
3 Part 3—Capital Construction Fund 12 14,588
4 Part 4—Temporary Income Tax Regulations Under Section 954 of the Internal Revenue Code 3 22,876
5 Part 5—Temporary Income Tax Regulations Under the Revenue Act of 1978 1 752
5c Part 5c—Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981 2 946
5e Part 5e—Temporary Income Tax Regulations, Travel Expenses of Members of Congress 1 1,225
5f Part 5f—Temporary Income Tax Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 2 2,898
6a Part 6a—Temporary Regulations Under Title II of the Omnibus Reconciliation Act of 1980 4 16,838
7 Part 7—Temporary Income Tax Regulations Under the Tax Reform Act of 1976 12 7,790
8 Part 8—Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483) 1 216
9 Part 9—Temporary Income Tax Regulations Under the Tax Reduction Act of 1975 3 1,143
11 Part 11—Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974 9 5,427
12 Part 12—Temporary Income Tax Regulations Under the Revenue Act of 1971 5 7,297
13 Part 13—Temporary Income Tax Regulations Under the Tax Reform Act of 1969 3 634
15 Part 15—Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining 5 3,070
15a Part 15a—Temporary Income Tax Regulations Under the Installment Sales Revision Act 3 14,457
16A Part 16A—Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments 5 4,892
18 Part 18—Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982 4 824

Subchapter B — Subchapter B—Estate and Gift Taxes

Part Heading Sections Words
20 Part 20—Estate Tax; Estates of Decedents Dying After August 16, 1954 188 201,845
22 Part 22—Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981 1 339
25 Part 25—Gift Tax; Gifts Made After December 31, 1954 130 138,634
26 Part 26—Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 37 55,864
27 [Reserved] 0 0
28 Part 28—Imposition of Tax on Gifts and Bequests from Covered Expatriates 25 19,216
29 [Reserved] 0 0

Subchapter C — Subchapter C—Employment Taxes and Collection of Income Tax at Source

Part Heading Sections Words
30 [Reserved] 0 0
31 Part 31—Employment Taxes and Collection of Income Tax at Source 352 285,715
32 Part 32—Temporary Employment Tax Regulations Under the Act of December 29, 1981 (Pub. L. 97-123) 2 4,904
34 [Reserved] 0 0
35 Part 35—Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 2 17,653
35a Part 35a—Temporary Employment Tax Regulations Under the Interest and Dividend Tax Compliance Act of 1983 1 5,468
36 Part 36—Contract Coverage of Employees of Foreign Subsidiaries 15 7,003
37-39 [Reserved] 0 0

Subchapter D — Subchapter D—Miscellaneous Excise Taxes

Part Heading Sections Words
40 Part 40—Excise Tax Procedural Regulations 21 6,425
41 Part 41—Excise Tax on Use of Certain Highway Motor Vehicles 31 13,992
43 Part 43—Excise Tax on Transportation by Water 3 581
44 Part 44—Taxes on Wagering; Effective January 1, 1955 39 8,941
46 Part 46—Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form 10 11,381
47 Part 47—Designated Drugs Excise Tax Regulations 3 103
48 Part 48—Manufacturers and Retailers Excise Taxes 177 131,408
49 Part 49—Facilities and Services Excise Taxes 49 24,297
50 Part 50—Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining 8 1,397
51 Part 51—Branded Prescription Drug Fee 12 7,122
52 Part 52—Environmental Taxes 7 20,346
53 Part 53—Foundation and Similar Excise Taxes 104 192,968
54 Part 54—Pension Excise Taxes 123 276,316
55 Part 55—Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies 24 2,577
56 Part 56—Public Charity Excise Taxes 24 26,554
57 Part 57—Health Insurance Providers Fee 11 5,909
58 Part 58—Stock Repurchase Excise Tax 21 37,111
141 Part 141—Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974 1 94
143 Part 143—Temporary Excise Tax Regulations Under the Tax Reform Act of 1969 5 1,262
145 Part 145—Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424) 3 7,325
151-155 [Reserved] 0 0
156 Part 156—Excise Tax on Greenmail 22 2,789
157 Part 157—Excise Tax on Structured Settlement Factoring Transactions 21 2,867
158-169 [Reserved] 0 0

Subchapter F — Subchapter F—Procedure and Administration

Part Heading Sections Words
300 Part 300—User Fees 13 1,859
301 Part 301—Procedure and Administration 627 677,483
302 Part 302—Taxes Under the International Claims Settlement Act, as Amended August 9, 1955 8 4,364
303 Part 303—Taxes Under the Trading with the Enemy Act 8 4,485
304 [Reserved] 0 0
305 Part 305—Temporary Procedural and Administrative Tax Regulations Under the Indian Tribal Governmental Tax Status Act of 1982 2 1,294
306-399 [Reserved] 0 0
400 Part 400—Temporary Regulations Under the Federal Tax Lien Act of 1966 4 9,940
402 [Reserved] 0 0
403 Part 403—Disposition of Seized Personal Property 31 3,458
404 Part 404—Temporary Regulations on Procedure and Administration Under the Tax Reform Act of 1976 2 906
405-419 [Reserved] 0 0
420 Part 420—Temporary Regulations on Procedure and Administration Under the Employee Retirement Income Security Act of 1974 1 312
421-499 [Reserved] 0 0

Subchapter G — Subchapter G—Regulations Under Tax Conventions

Part Heading Sections Words
500-507 [Reserved] 0 0
509 Part 509—Switzerland 20 10,699
510-512 [Reserved] 0 0
513 Part 513—Ireland 10 2,832
514 Part 514—France 11 5,445
515-520 [Reserved] 0 0
521 Part 521—Denmark 17 8,639
522-599 [Reserved] 0 0

Subchapter H — Subchapter H—Internal Revenue Practice

Part Heading Sections Words
600 [Reserved] 0 0
601 Part 601—Statement of Procedural Rules 42 89,573
602 Part 602—OMB Control Numbers Under the Paperwork Reduction Act 1 141
701 Part 701—Presidential Election Campaign Fund 1 350
702 Part 702—Presidential Primary Matching Payment Account 2 224
703-800 [Reserved] 0 0
801 Part 801—Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service 8 2,196
802-899 [Reserved] 0 0