Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.
Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.
Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.
"Title 26-INTERNAL REVENUE is composed of twenty-two volumes. The contentsof these volumes represent all current regulations issued by the Internal RevenueService, Department of the Treasury, as of April 1, 2017. The first fifteen volumescomprise part 1 (Subchapter A-Income Tax) and are arranged by sections asfollows: �� 1.0-1.60; �� 1.61-1.139; �� 1.140-1.169; �� 1.170-1.300; �� 1.301-1.400; �� 1.401-1.409;�� 1.410-1.440; �� 1.441-1.500; �� 1.501-1.640; �� 1.641-1.850; �� 1.851-1.907; �� 1.908-1.1000;�� 1.1001-1.1400; �� 1.1401-1.1550; and � 1.1551 to end of part 1. The sixteenth volumecontaining parts 2-29, includes the remainder of subchapter A and all of SubchapterB-Estate and Gift Taxes. The last six volumes contain parts 30-39 (SubchapterC-Employment Taxes and Collection of Income Tax at Source); parts40-49; parts 50-299 (Subchapter D-Miscellaneous Excise Taxes); parts 300-499 (SubchapterF-Procedure and Administration); parts 500-599 (Subchapter G-Regulationsunder Tax Conventions); and part 600 to end (Subchapter H-Internal RevenuePractice)."
