CHAPTER I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY


SUBCHAPTER A — INCOME TAX
Part 8 - TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)
Part 4 - TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
Part 5 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
Part 19 - TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1964
Part 2 - MARITIME CONSTRUCTION RESERVE FUND
Part 13 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
Part 11 - TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
Part 9 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975
Part 16 - TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1962
Part 3 - CAPITAL CONSTRUCTION FUND
Part 1 - INCOME TAXES
Part 7 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
Part 12 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
Part 18 - TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
Part 15 - TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
Part 16A - TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
Part 6A - TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980
Part 15A - TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
Part 6a - TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980
Part 15a - TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
Part 5C - TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
Part 5c - TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
Part 5E - TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS
Part 5e - TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS
Part 5F - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
Part 5f - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
SUBCHAPTER B — ESTATE AND GIFT TAXES
Part 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Part 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Part 22 - TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
Part 26 - GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
Part 27-29 - [Reserved]
SUBCHAPTER C — EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Part 35 - EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
Part 30 - [Reserved]
Part 36 - CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
Part 34 - [Reserved]
Part 32 - TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)
Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Part 37-39 - [Reserved]
Part 35A - TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
Part 35a - TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
SUBCHAPTER D — MISCELLANEOUS EXCISE TAXES
Part 43 - EXCISE TAX ON TRANSPORTATION BY WATER
Part 143 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
Part 50 - REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING
Part 46 - EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
Part 40 - EXCISE TAX PROCEDURAL REGULATIONS
Part 56 - PUBLIC CHARITY EXCISE TAXES
Part 44 - TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
Part 51 - BRANDED PRESCRIPTION DRUG FEE
Part 52 - ENVIRONMENTAL TAXES
Part 53 - FOUNDATION AND SIMILAR EXCISE TAXES
Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
Part 54 - PENSION EXCISE TAXES
Part 141 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
Part 157 - EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Part 49 - FACILITIES AND SERVICES EXCISE TAXES
Part 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES
Part 148 - CERTAIN EXCISE TAX MATTERS UNDER THE EXCISE TAX TECHNICAL CHANGES ACT OF 1958
Part 156 - EXCISE TAX ON GREENMAIL
Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
Part 145 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
Part 57 - HEALTH INSURANCE PROVIDERS FEE
Part 151-155 - [Reserved]
Part 158-169 - [Reserved]
SUBCHAPTER E — [RESERVED]
Part 170-299 - [Reserved]
SUBCHAPTER F — PROCEDURE AND ADMINISTRATION
Part 302 - TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955
Part 420 - TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
Part 300 - USER FEES
Part 301 - PROCEDURE AND ADMINISTRATION
Part 402 - [Reserved]
Part 305 - TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
Part 303 - TAXES UNDER THE TRADING WITH THE ENEMY ACT
Part 404 - TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976
Part 403 - DISPOSITION OF SEIZED PERSONAL PROPERTY
Part 304 - [Reserved]
Part 400 - TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966
Part 306-399 - [Reserved]
Part 405-419 - [Reserved]
Part 421-499 - [Reserved]
SUBCHAPTER G — REGULATIONS UNDER TAX CONVENTIONS
Part 521 - DENMARK
Part 509 - SWITZERLAND
Part 514 - FRANCE
Part 513 - IRELAND
Part 500-507 - [Reserved]
Part 510-512 - [Reserved]
Part 515-520 - [Reserved]
Part 522-599 - [Reserved]
SUBCHAPTER H — INTERNAL REVENUE PRACTICE
Part 801 - BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE
Part 602 - OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
Part 702 - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
Part 600 - [Reserved]
Part 701 - PRESIDENTIAL ELECTION CAMPAIGN FUND
Part 601 - STATEMENT OF PROCEDURAL RULES
Part 802- - [Reserved]
Part 802- - [Reserved]
Part 703-800 - [Reserved]
Part 802-899 - [Reserved]