LoS: 26 CFR
Title 26: Internal Revenue
List of Subjects revised as of October 1, 2024.
- 26 CFR Part 1_Income taxes.
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 2_Maritime construction reserve fund.
- Income taxes
- Maritime carriers
- Reporting and recordkeeping requirements
- 26 CFR Part 3_Capital construction fund.
- Income taxes
- Maritime carriers
- Reporting and recordkeeping requirements
- 26 CFR Part 4_Temporary income tax regulations under Section 954 of the Internal Revenue Code.
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 5_Temporary income tax regulations under the Revenue Act of 1978.
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 5c_Temporary income tax regulations under the Economic Recovery Tax Act of 1981.
- Accounting
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 5e_Temporary income tax regulations, travel expenses of members of Congress.
- Income taxes
- Travel and transportation expenses
- 26 CFR Part 5f_Temporary income tax regulations under the Tax Equity and Fiscal Responsibility Act of 1982.
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 6a_Temporary regulations under Title II of the Omnibus Reconciliation Act of 1980.
- Bonds
- Income taxes
- Mortgages
- Reporting and recordkeeping requirements
- Veterans
- 26 CFR Part 7_Temporary income tax regulations under the Tax Reform Act of 1976.
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 8_Temporary income tax regulations under Section 3 of the Act of October 26, 1974 (Public Law 93-483).
- Income taxes
- Trusts and trustees
- 26 CFR Part 9_Temporary income tax regulations under the Tax Reduction Act of 1975.
- Income taxes
- 26 CFR Part 11_Temporary income tax regulations under the Employee Retirement Income Security Act of 1974.
- Income taxes
- Pensions
- Reporting and recordkeeping requirements
- 26 CFR Part 12_Temporary income tax regulations under the Revenue Act of 1971.
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 13_Temporary income tax regulations under the Tax Reform Act of 1969.
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 15_Temporary income tax regulations relating to exploration expenditures in the case of mining.
- Income taxes
- Mines
- 26 CFR Part 15a_Temporary income tax regulations under the Installment Sales Revision Act.
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 16_Temporary regulations under the Revenue Act of 1962.
- Income taxes
- Reporting and recordkeeping requirements
- Trusts and trustees
- U.S. investments abroad
- 26 CFR Part 16A_Temporary income tax regulations relating to the partial exclusion for certain conservation cost sharing payments.
- Environment protection
- Income taxes
- Natural resources
- Reporting and recordkeeping requirements
- 26 CFR Part 18_Temporary income tax regulations under the Subchapter S Revision Act of 1982.
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 19_Temporary regulations under the Revenue Act of 1964.
- Income taxes
- Reporting and recordkeeping
- 26 CFR Part 20_Estate tax; estates of decedents dying after August 16, 1954.
- Estate taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 22_Temporary estate tax regulations under the Economic Recovery Tax Act of 1981.
- Estate taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 25_Gift tax; gifts made after December 31, 1954.
- Gift taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 26_Generation-skipping transfer tax regulations under the Tax Reform Act of 1986.
- Estate taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 31_Employment taxes and collection of income tax at source.
- Employment taxes
- Fishing vessels
- Gambling
- Income taxes
- Penalties
- Pensions
- Railroad retirement
- Reporting and recordkeeping requirements
- Social security
- Unemployment compensation
- 26 CFR Part 32_Temporary employment tax regulations under the Act of December 29, 1981 (Pub. L. 97-123).
- Railroad retirement
- Reporting and recordkeeping requirements
- Social security
- 26 CFR Part 35_Employment tax and collection of income tax at source regulations under the Tax Equity and Fiscal Responsibility Act of 1982.
- Employment taxes
- Income taxes
- Pensions
- Reporting and recordkeeping requirements
- 26 CFR Part 35a_Temporary employment tax regulations under the Interest and Dividend Tax Compliance Act of 1983.
- Employment taxes
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 36_Contract coverage of employees of foreign subsidiaries.
- Employment taxes
- Foreign relations
- Reporting and recordkeeping requirements
- Social security
- 26 CFR Part 40_Excise tax procedural regulations.
- Excise taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 41_Excise tax on use of certain highway motor vehicles.
- Excise taxes
- Motor vehicles
- Reporting and recordkeeping requirements
- 26 CFR Part 43_Excise tax on transportation by water.
- Excise taxes
- Gambling
- Passenger vessels
- 26 CFR Part 44_Taxes on wagering; effective January 1, 1955.
- Excise taxes
- Gambling
- Reporting and recordkeeping requirements
- 26 CFR Part 46_Excise tax on policies issued by foreign insurers and obligations not in registered form.
- Bonds
- Excise taxes
- Insurance companies
- Reporting and recordkeeping requirements
- 26 CFR Part 47_Designated drugs excise tax regulations.
- Excise taxes
- Insurance
- 26 CFR Part 48_Manufacturers and retailers excise taxes.
- Agriculture
- Coal
- Excise taxes
- Gasohol
- Gasoline
- Motor vehicles
- Reporting and recordkeeping requirements
- Rubber and rubber products
- 26 CFR Part 49_Facilities and services excise taxes.
- Excise taxes
- Reporting and recordkeeping requirements
- Telegraph
- Telephone
- Transportation
- 26 CFR Part 50_Regulations relating to the tax imposed with respect to certain hydraulic mining.
- Excise taxes
- Mines
- 26 CFR Part 51_Branded prescription drug fee.
- Drugs
- Reporting and recordkeeping requirements
- 26 CFR Part 52_Environmental taxes.
- Chemicals
- Environmental protection
- Excise taxes
- Hazardous waste
- Reporting and recordkeeping requirements
- 26 CFR Part 53_Foundation and similar excise taxes.
- Excise taxes
- Foundations
- Investments
- Lobbying
- Nonprofit organizations
- Reporting and recordkeeping requirements
- Trusts and trustees
- 26 CFR Part 54_Pension excise taxes.
- Excise taxes
- Health care
- Pensions
- Reporting and recordkeeping requirements
- 26 CFR Part 55_Excise tax on real estate investment trusts and regulated investment companies.
- Excise taxes
- Investment companies
- Investments
- Reporting and recordkeeping requirements
- Trusts and trustees
- 26 CFR Part 56_Public charity excise taxes.
- Excise taxes
- Lobbying
- Nonprofit organizations
- Reporting and recordkeeping requirements
- 26 CFR Part 57_Health insurance providers fee.
- Health insurance
- Reporting and recordkeeping requirements
- 26 CFR Part 58_Stock repurchase excise tax.
- Reporting and recordkeeping requirements
- Insurance
- 26 CFR Part 141_Temporary excise tax regulations under the Employee Retirement Income Security Act of 1974.
- Excise taxes
- Pensions
- 26 CFR Part 143_Temporary excise tax regulations under the Tax Reform Act of 1969.
- Excise taxes
- Foundations
- 26 CFR Part 145_Temporary excise tax regulations under the Highway Revenue Act of 1982 (Pub. L. 97-424).
- Excise taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 156_Excise tax on greenmail.
- Excise taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 157_Excise tax on structured settlement factoring transactions.
- Excise taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 300_User fees.
- Estate taxes
- Excise taxes
- Fees
- Gift taxes
- Income taxes
- Reporting and recordkeeping requirements
- 26 CFR Part 301_Procedure and administration.
- 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_Taxes under the International Claims Settlement Act, as amended August 9, 1955.
- Alien property
- Reporting and recordkeeping requirements
- Taxes
- 26 CFR Part 303_Taxes under the Trading With the Enemy Act.
- Alien property
- Taxes
- 26 CFR Part 305_Temporary procedural and administrative tax regulations under the Indian Tribal Governmental Tax Status Act of 1982.
- Indians-tribal government
- Reporting and recordkeeping requirements
- Taxes
- 26 CFR Part 400_Temporary regulations under the Federal Tax Lien Act of 1966.
- Taxes
- 26 CFR Part 403_Disposition of seized personal property.
- Administrative practice and procedure
- Alcohol and alcoholic beverages
- Gambling
- Seizures and forfeitures
- Surplus Government property
- 26 CFR Part 404_Temporary regulations on procedure and administration under the Tax Reform Act of 1976.
- Reporting and recordkeeping requirements
- Taxes
- Trusts and trustees
- 26 CFR Part 420_Temporary regulations on procedure and administration under the Employee Retirement Income Security Act of 1974.
- Pensions
- Reporting and recordkeeping requirements
- Taxes
- 26 CFR Part 509_Switzerland.
- Reporting and recordkeeping requirements
- Switzerland
- Tax treaties
- 26 CFR Part 513_Ireland.
- Ireland
- Reporting and recordkeeping requirements
- Tax treaties
- 26 CFR Part 514_France.
- France
- Reporting and recordkeeping requirements
- Tax treaties
- 26 CFR Part 521_Denmark.
- Denmark
- Reporting and recordkeeping requirements
- Taxes
- 26 CFR Part 601_Statement of procedural rules.
- 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_OMB control numbers under the Paperwork Reduction Act.
- Reporting and recordkeeping requirements
- 26 CFR Part 701_Presidential Election Campaign Fund.
- Campaign funds
- 26 CFR Part 702_Presidential Primary Matching Payment Account.
- Campaign funds
- 26 CFR Part 801_Balanced system for measuring organizational and employee performance within the Internal Revenue Service.
- Government employees
- Organization and functions (Government agencies)