Federal Register

Code of Federal Regulations (CFR)

CFR TITLE 26

List of Subjects revised as of January 1, 2004.

26 CFR Part 1
26 CFR Part 1 (1.0-1)
Income taxes
26 CFR Part 1 (1.11-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.23-1--1.23-6)
Energy conservation
Housing
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.25-1T--1.25-8T)
Income taxes
Mortgages
Reporting and recordkeeping requirements
26 CFR Part 1 (1.25A-0--1.25A-5)
Education
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.28-0--1.28-1)
Drugs
26 CFR Part 1 (1.42-0--1.42-16)
Housing
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.50A-1--1.50B-5)
Income taxes
Reporting and recordkeeping requirements
Work Incentive Programs (WIN)
26 CFR Part 1 (1.51-1--1.53-3)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.56-0--1.58-9T)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.61-1--1.67-4T)
Income taxes
Natural resources
Reporting and recordkeeping requirements
26 CFR Part 1 (1.71-1--1.88-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.101-1--1.133-1T)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.141-0--1.150-4T)
Bonds
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.151-1--1.154)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.161-1--1.197-2)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.211-1--1.219-2)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.241-1--1.249-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.261-1--1.280H-1T)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.281-1--1.281-4)
Income taxes
Railroads
Reporting and recordkeeping requirements
26 CFR Part 1 (1.301-1--1.307-2)
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.312-1--1.312-15)
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.316-1--1.318-4)
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.331-1--1.334-1)
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.337(d)-1--1.338(i)-1)
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.341-1--1.342-1)
Holding companies
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.346-1--1.346-3)
Income taxes
26 CFR Part 1 (1.351-1--1.351-3)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.354-1--1.358-6)
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.361-1--1.367(e)-2)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.368-1--1.368-3)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.371--1.374-4)
Bankruptcy
Income taxes
Railroads
Reporting and recordkeeping requirements
26 CFR Part 1 (1.381(a)-1--1.383-3)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.401-0--1.420-1)
Bonds
Employee benefit plans
Income taxes
Pensions
Reporting and recordkeeping requirements
Securities
Trusts and trustees
26 CFR Part 1 (1.421-1--1.425-1)
Income taxes
Securities
26 CFR Part 1 (1.441-0--1.444-4)
Accounting
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.446-1--1.448-2T)
Accounting
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.451-1--1.460-6)
Accounting
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.461-0--1.469-11)
Accounting
Income taxes
Investments
Reporting and recordkeeping requirements
26 CFR Part 1 (1.471-1--1.475(e)-1)
Accounting
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.481-1--1.483-4)
Accounting
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.501(a)-1--1.505(c)-1T)
Income taxes
Nonprofit organizations
Reporting and recordkeeping requirements
26 CFR Part 1 (1.507-1--1.509(e)-1)
Foundations
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.521-1--1.522-4)
Agricultural commodities
Cooperatives
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.527-1--1.527-9)
Income taxes
Political committees and parties
Reporting and recordkeeping requirements
26 CFR Part 1 (1.528-1--1.528-10)
Condominiums
Housing
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.531-1--1.537-3)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.541-1--1.547-7)
Holding companies
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.551-1--1.556-3)
Holding companies
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.561-1--1.565-6)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.581-1--1.586-2)
Banks, banking
Income taxes
Reporting and recordkeeping requirements
Securities
Trusts and trustees
26 CFR Part 1 (1.591-1--1.597-8)
Banks, banking
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.601-1)
Banks, banking
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.621-1)
Income taxes
Natural resources
Strategic and critical materials
26 CFR Part 1 (1.631-1--1.632-1)
Income taxes
Natural resources
Reporting and recordkeeping requirements
26 CFR Part 1 (1.636-1--1.636-4)
Income taxes
Mineral resources
26 CFR Part 1 (1.638-1--1.638-2)
Continental shelf
Income taxes
26 CFR Part 1 (1.641(a)-0--1.643(d)-2)
Estates
Income taxes
Reporting and recordkeeping requirements
Trusts and trustees
26 CFR Part 1 (1.651(a)-1--1.652(c)-4)
Estates
Income taxes
Trusts and trustees
26 CFR Part 1 (1.661(a)-1--1.664-4)
Estates
Income taxes
Reporting and recordkeeping requirements
Trusts and trustees
26 CFR Part 1 (1.665(a)-0A--1.669(b)-2)
Estates
Income taxes
Penalties
Reporting and recordkeeping requirements
Trusts and trustees
26 CFR Part 1 (1.671-1--1.679-7)
Estates
Income taxes
Reporting and recordkeeping requirements
Trusts and trustees
26 CFR Part 1 (1.681(a)-1--1.684-5)
Estates
Income taxes
Trusts and trustees
26 CFR Part 1 (1.691(a)-1--1.692-1)
Estates
Income taxes
Trusts and trustees
26 CFR Part 1 (1.701-1--1.709-2)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.721-1--1.723-1)
Income taxes
26 CFR Part 1 (1.731-1--1.737-5)
Income taxes
26 CFR Part 1 (1.741-1--1.743-1)
Income taxes
26 CFR Part 1 (1.751-1--1.755-1)
Income taxes
26 CFR Part 1 (1.761-1--1.761-2)
Income taxes
26 CFR Part 1 (1.771-1)
Income taxes
26 CFR Part 1 (1.801-1--1.803-7)
Income taxes
Insurance companies
Reporting and recordkeeping requirements
26 CFR Part 1 (1.804-1--1.807-2)
Income taxes
Insurance companies
Investments
26 CFR Part 1 (1.809-1--1.812-9)
Income taxes
Insurance companies
Reporting and recordkeeping requirements
26 CFR Part 1 (1.815-1--1.815-6)
Income taxes
Insurance companies
26 CFR Part 1 (1.817-1--1.820-3)
Income taxes
Insurance companies
Reporting and recordkeeping requirements
26 CFR Part 1 (1.821-1--1.826-7)
Income taxes
Insurance companies
Reporting and recordkeeping requirements
26 CFR Part 1 (1.831-1--1.832-7T)
Income taxes
Insurance companies
Reporting and recordkeeping requirements
26 CFR Part 1 (1.846-0--1.846-4)
Income taxes
Insurance companies
26 CFR Part 1 (1.848-0--1.848-3)
Income taxes
Insurance companies
Reporting and recordkeeping requirements
26 CFR Part 1 (1.851-1--1.855-1)
Income taxes
Investment companies
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.856-0--1.860-5)
Income taxes
Investments
Trusts and trustees
26 CFR Part 1 (1.860A-0--1.860G-3)
Income taxes
Investment companies
Investments
Mortgages
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.861-1--1.865-2)
Income taxes
Reporting and recordkeeping requirements
United States investments abroad
26 CFR Part 1 (1.871-1--1.879-1)
Aliens
Foreign investments in United States
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.881-0--1.884-5)
Foreign investments in United States
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.891--1.897-9T)
Aliens
Foreign investments in United States
Income taxes
26 CFR Part 1 (1.901-1--1.907(f)-1A)
Income taxes
Reporting and recordkeeping requirements
United States investments abroad
26 CFR Part 1 (1.907-0--1.907(f)-1A)
Petroleum
26 CFR Part 1 (1.911-1--1.912-2)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.921-1T)
Exports
Income taxes
Reporting and recordkeeping requirements
United States investments abroad
26 CFR Part 1 (1.931-1--1.936-11)
Guam
Income taxes
Puerto Rico
Reporting and recordkeeping requirements
Virgin Islands
26 CFR Part 1 (1.941-1--1.943-1)
China
Income taxes
United States investments abroad
26 CFR Part 1 (1.951-1--1.964-5)
Income taxes
Reporting and recordkeeping requirements
United States investments abroad
26 CFR Part 1 (1.970-1--1.972-1)
Exports
Income taxes
Reporting and recordkeeping requirements
United States investments abroad
26 CFR Part 1 (1.981-0--1.981-3)
Income taxes
26 CFR Part 1 (1.985-0--1.989(c)-1T)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.991-1--1.997-1)
Exports
Income taxes
Reporting and recordkeeping requirements
United States investments abroad
26 CFR Part 1 (1.1001-1--1.1002-1)
Income taxes
26 CFR Part 1 (1.1031-0--1.1044(a)-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1051-1--1.1060-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1071-1--1.1071-4)
Income taxes
Radio
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1081-1--1.1083-1)
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.1091-1--1.1092(d)-2)
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 1 (1.1201-1--1.1202-2)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1211-1--1.1212-1)
Income taxes
26 CFR Part 1 (1.1221-1--1.1223-3)
Income taxes
26 CFR Part 1 (1.1231-1--1.1297-3T)
Income taxes
26 CFR Part 1 (1.1301-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1311(a)-1--1.1314(c)-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1321-1--1.1321-2)
Income taxes
26 CFR Part 1 (1.1331-1--1.1337-1)
Income taxes
26 CFR Part 1 (1.1341-1--1.1342-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1361-0--1.1378-3)
Income taxes
Reporting and recordkeeping requirements
Small businesses
26 CFR Part 1 (1.1388-1)
Cooperatives
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1398-1--1.1400L(b)-1T)
Bankruptcy
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1401-1--1.1403-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1441-0--1.1445-11T)
Aliens
Foreign investments in United States
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1451-1--1.1451-2)
Bonds
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1461-1--1.1464-1)
Aliens
Bonds
Foreign investments in United States
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1471-1)
Government contracts
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1491-1--1.1494-2)
Income taxes
Reporting and recordkeeping requirements
Securities
United States investments abroad
26 CFR Part 1 (1.1502-81T)
Alaska
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1551-1--1.1552-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.1561-0--1.1564-1)
Income taxes
26 CFR Part 1 (1.6001-1--1.6001-2)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.6031(a)-1--1.6060-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.6061-1--1.6065-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.6071-1--1.6074-3)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.6081-1--1.6081-9T)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.6091-1--1.6091-4)
Income taxes
26 CFR Part 1 (1.6102-1--1.6115-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.6151-1--1.6154-5)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.6161-1--1.6165-1)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.6302-1--1.6302-4)
Banks, banking
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.6851-1--1.6851-3)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.7476-1--1.7476-3)
Courts
Employee benefit plans
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.7520-1--1.7520-4)
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 1 (1.7704-1--1.7704-2)
Income taxes
26 CFR Part 1 (1.7872-5T)
Income taxes
26 CFR Part 1 (1.9004--1.9004-5)
Income taxes
Mineral resources
26 CFR Part 1 (1.9101-1)
Computer technology
Income taxes
26 CFR Part 1 (1.9200-1--1.9200-2)
Income taxes
Motor carriers
Reporting and recordkeeping requirements
26 CFR Part 2
Income taxes
Maritime carriers
Reporting and recordkeeping requirements
26 CFR Part 3
Income taxes
Maritime carriers
Reporting and recordkeeping requirements
26 CFR Part 4
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 5
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 5c
Accounting
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 5e
Income taxes
Travel and transportation expenses
26 CFR Part 5f
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 6a
Bonds
Income taxes
Mortgages
Reporting and recordkeeping requirements
Veterans
26 CFR Part 7
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 8
Income taxes
Trusts and trustees
26 CFR Part 9
Income taxes
26 CFR Part 11
Income taxes
Pensions
Reporting and recordkeeping requirements
26 CFR Part 12
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 13
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 14a
Income taxes
Reporting and recordkeeping requirements
Securities
26 CFR Part 15
Income taxes
Mines
26 CFR Part 15a
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 16
Income taxes
Reporting and recordkeeping requirements
Trusts and trustees
United States investments abroad
26 CFR Part 16a
Environmental protection
Income taxes
Natural resources
Reporting and recordkeeping requirements
26 CFR Part 17
Bonds
Income taxes
Waste treatment and disposal
26 CFR Part 18
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 19
Income taxes
26 CFR Part 20
Estate taxes
Reporting and recordkeeping requirements
26 CFR Part 22
Estate taxes
Reporting and recordkeeping requirements
26 CFR Part 25
Gift taxes
Reporting and recordkeeping requirements
26 CFR Part 26
Estate taxes
Reporting and recordkeeping requirements
26 CFR Part 31
Employment taxes
Fishing vessels
Gambling
Income taxes
Penalties
Pensions
Railroad retirement
Reporting and recordkeeping requirements
Social security
Unemployment compensation
26 CFR Part 32
Employment taxes
Railroad retirement
Reporting and recordkeeping requirements
Social security
26 CFR Part 35
Employment taxes
Income taxes
Pensions
Reporting and recordkeeping requirements
26 CFR Part 35a
Employment taxes
Income taxes
Reporting and recordkeeping requirements
26 CFR Part 36
Employment taxes
Foreign relations
Reporting and recordkeeping requirements
Social security
26 CFR Part 40
Excise taxes
Reporting and recordkeeping requirements
26 CFR Part 41
Excise taxes
Motor vehicles
Reporting and recordkeeping requirements
26 CFR Part 43
Excise taxes
Gambling
Passenger vessels
26 CFR Part 44
Excise taxes
Gambling
Reporting and recordkeeping requirements
26 CFR Part 46
Bonds
Excise taxes
Insurance
Reporting and recordkeeping requirements
26 CFR Part 48
Agriculture
Coal
Excise taxes
Gasohol
Gasoline
Motor vehicles
Reporting and recordkeeping requirements
Sporting goods
Tires
26 CFR Part 49
Excise taxes
Reporting and recordkeeping requirements
Telegraph
Telephone
Transportation
26 CFR Part 50
Excise taxes
Mines
26 CFR Part 52
Chemicals
Environmental protection
Excise taxes
Hazardous waste
Reporting and recordkeeping requirements
26 CFR Part 53
Excise taxes
Foundations
Investments
Lobbying
Reporting and recordkeeping requirements
Trusts and trustees
26 CFR Part 54
Excise taxes
Pensions
Reporting and recordkeeping requirements
26 CFR Part 55
Excise taxes
Investment companies
Investments
Reporting and recordkeeping requirements
Trusts and trustees
26 CFR Part 56
Excise taxes
Lobbying
Nonprofit organizations
Reporting and recordkeeping requirements
26 CFR Part 141
Excise taxes
Pensions
26 CFR Part 143
Excise taxes
Foundations
26 CFR Part 145
Excise taxes
Reporting and recordkeeping requirements
26 CFR Part 148
Excise taxes
26 CFR Part 156
Excise taxes
Reporting and recordkeeping requirements
26 CFR Part 157
Excise taxes
Reporting and recordkeeping requirements
26 CFR Part 300
Reporting and recordkeeping requirements
26 CFR Part 301
Administrative practice and procedure
Alimony
Bankruptcy
Child support
Continental shelf
Courts
Crime
Employment taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Investigations
Law enforcement
Oil pollution
Penalties
Pensions
Reporting and recordkeeping requirements
Seals and insignia
Statistics
Taxes
26 CFR Part 302
Alien property
Reporting and recordkeeping requirements
Taxes
26 CFR Part 303
Alien property
Taxes
26 CFR Part 305
Indians-tribal government
Reporting and recordkeeping requirements
Taxes
26 CFR Part 400
Taxes
26 CFR Part 401
Taxes
26 CFR Part 403
Administrative practice and procedure
Alcohol and alcoholic beverages
Gambling
Seizures and forfeitures
Surplus Government property
26 CFR Part 404
Reporting and recordkeeping requirements
Taxes
Trusts and trustees
26 CFR Part 420
Pensions
Reporting and recordkeeping requirements
Taxes
26 CFR Part 509
Reporting and recordkeeping requirements
Switzerland
Tax treaties
26 CFR Part 513
Ireland
Reporting and recordkeeping requirements
Tax treaties
26 CFR Part 514
France
Reporting and recordkeeping requirements
Tax treaties
26 CFR Part 521
Denmark
Reporting and recordkeeping requirements
Tax treaties
26 CFR Part 601
Administrative practice and procedure
Aged
Alcohol and alcoholic beverages
Arms and munitions
Cigars and cigarettes
Claims
Employment taxes
Freedom of information
Petroleum
Reporting and recordkeeping requirements
Taxes
26 CFR Part 602
Reporting and recordkeeping requirements
26 CFR Part 701
Campaign funds
26 CFR Part 702
Campaign funds
26 CFR Part 801
Government employees
Organization and functions (Government agencies)

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