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Internal Revenue

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CategoryMouse over help for Category says The category to which the collection belongs. Search field operator example is category:"regulatory information". Regulatory Information
CollectionMouse over help for Collection says The collection to which the document belongs. Typically the same as the publication or series. Search field operator example is collection:cfr.Code of Federal Regulations (annual edition)
SuDoc Class NumberMouse over help for SuDoc Class Number says The SuDoc class number from the U.S. Superintendent of Documents which classifies Government publications by publishing agency. Search field operator example is sudocclass:"AE 2.106/3:24/"AE 2.106/3:26/
Publication TitleMouse over help for Publication Title says The title of the publication. Individual Code of Federal Regulations documents can be searched using the title field operator. Search field operator example is title:"Public Lands".Title 26 - Internal Revenue
DateMouse over help for Date says The revision date for a CFR volume. Each volume is updated once each calendar year on a quarterly basis. Titles 1-16 on January 1st. Titles 17-27 on April 1st. Titles 28-41 on July 1st. Titles 42-50 on October 1st. Search field operator example is publishdate:2008-04-01.April 1, 2009
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Collapse    Title 26 - Internal Revenue
Parts 1 - 801. April 1, 2009.
Heading 2 - Table Of Contents
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Chapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) (Parts 1 - 801)
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Subchapter A - INCOME TAX (CONTINUED) (Parts 1 - 19)
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Part 1 - INCOME TAXES
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Section 1.0-1 - Internal Revenue Code of 1954 and regulations.
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Section 1.1551-1 - Disallowance of surtax exemption and accumulated earnings credit.
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Section 1.1552-1 - Earnings and profits.
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Heading 8 - Determination of Amount of and Recognition of Gain Or Loss (Part 1)
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Heading 8 - Regulated Investment Companies and Real Estate Investment Trusts (Part 1)
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Heading 22 - Tax Returns Or Statements (Part 1)
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Heading 53 - Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds (Part 1)
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Heading 57 - Information Returns (Part 1)
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Heading 84 - Special Rules (Part 1)
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Heading 87 - Taxable Year for Which Deductions Taken (Part 1)
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Subjgrp - Collapsible Corporations; Foreign Personal Holding Companies (Part 1)
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Heading 117 - Additional Itemized Deductions for Individuals (Part 1)
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Heading 120 - Rules for Computing Credit for Investment in Certain Depreciable Property (Part 1)
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Heading 138 - Basis, Stock Ownership, and Earnings and Profits Rules (Part 1)
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Heading 151 - Inventories (Part 1)
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Heading 176 - Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 (Part 1)
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Heading 190 - Extension of Time for Filing Returns (Part 1)
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Heading 196 - Deduction for Dividends Paid (Part 1)
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Heading 212 - Banking Institutions (Part 1)
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Heading 245 - Terminal Railroad Corporations and Their Shareholders (Part 1)
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Heading 298 - The Tax Court (Part 1)
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Heading 302 - Taxable Year for Which Deductions Taken (Part 1)
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Heading 312 - Definitions (Part 1)
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Heading 381 - Miscellaneous Provisions (Part 1)
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Subchapter D - MISCELLANEOUS EXCISE TAXES (CONTINUED) (Parts 40 - 169)
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Subchapter H - INTERNAL REVENUE PRACTICE (Parts 600 - 801)