Chapter I—Internal Revenue Service, Department of the Treasury


Parts 170--299 - [Reserved]
SubChapter A—Income Tax
Part 1 - Income Taxes
Part 2 - Maritime Construction Reserve Fund
Part 3 - Capital Construction Fund
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 7 - Temporary Income Tax Regulations Under the Tax Reform Act of 1976
Part 8 - Temporary Income Tax Regulations Under Section 3 of the Act of October 26, 1974 (Pub. L. 93-483)
Part 9 - Temporary Income Tax Regulations Under the Tax Reduction Act of 1975
Part 11 - Temporary Income Tax Regulations Under the Employee Retirement Income Security Act of 1974
Part 12 - Temporary Income Tax Regulations Under the Revenue Act of 1971
Part 13 - Temporary Income Tax Regulations Under the Tax Reform Act of 1969
Part 15 - Temporary Income Tax Regulations Relating to Exploration Expenditures in the Case of Mining
Part 16 - Temporary Regulations Under the Revenue Act of 1962
Part 17 - TEMPORARY INCOME TAX REGULATIONS UNDER 26 U.S.C. 103(c)
Part 18 - Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982
Part 19 - Temporary Regulations Under the Revenue Act of 1964
Part 6a - Temporary Regulations Under Title Ii of the Omnibus Reconciliation Act of 1980
Part 14a - TEMPORARY INCOME TAX REGULATIONS RELATING TO INCENTIVE STOCK OPTIONS
Part 15a - Temporary Income Tax Regulations Under the Installment Sales Revision Act
Part 16a - Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments
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 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 22 - Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981
Part 25 - Gift Tax; Gifts Made After December 31, 1954
Part 26 - Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986
Parts 27--29 - [Reserved]
SubChapter C—Employment Taxes and Collection of Income Tax at Source
Part 30 - [Reserved]
Part 31 - Employment Taxes and Collection of Income Tax at Source
Part 32 - Temporary Employment Tax Regulations Under the Act of December 29, 1981 (Pub. L. 97-123)
Part 34 - [Reserved]
Part 35 - Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982
Part 36 - Contract Coverage of Employees of Foreign Subsidiaries
Parts 37--39 - [Reserved]
Part 35a - Temporary Employment Tax Regulations Under the Interest and Dividend Tax Compliance Act of 1983
SubChapter D—Miscellaneous Excise Taxes
Part 40 - Excise Tax Procedural Regulations
Part 41 - Excise Tax on Use of Certain Highway Motor Vehicles
Part 43 - Excise Tax on Transportation by Water
Part 44 - Taxes on Wagering; Effective January 1, 1955
Part 46 - Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form
Part 47 - Designated Drugs Excise Tax Regulations
Part 48 - Manufacturers and Retailers Excise Taxes
Part 49 - Facilities and Services Excise Taxes
Part 50 - Regulations Relating to the Tax Imposed With Respect to Certain Hydraulic Mining
Part 51 - Branded Prescription Drug Fee
Part 52 - Environmental Taxes
Part 53 - Foundation and Similar Excise Taxes
Part 54 - Pension Excise Taxes
Part 55 - Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies
Part 56 - Public Charity Excise Taxes
Part 57 - Health Insurance Providers Fee
Part 141 - Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974
Part 143 - Temporary Excise Tax Regulations Under the Tax Reform Act of 1969
Part 145 - Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424)
Part 148 - Certain Excise Tax Matters Under the Excise Tax Technical Changes Act of 1958
Part 156 - Excise Tax on Greenmail
Part 157 - Excise Tax on Structured Settlement Factoring Transactions
Part 58 - Stock Repurchase Excise Tax
Parts 151--155 - [Reserved]
Parts 158--169 - [Reserved]
SubChapter E - XXX
SubChapter F—Procedure and Administration
Part 300 - User Fees
Part 301 - Procedure and Administration
Part 302 - Taxes Under the International Claims Settlement Act, as Amended August 9, 1955
Part 303 - Taxes Under the Trading With the Enemy Act
Part 304 - [Reserved]
Part 305 - Temporary Procedural and Administrative Tax Regulations Under the Indian Tribal Governmental Tax Status Act of 1982
Part 400 - Temporary Regulations Under the Federal Tax Lien Act of 1966
Part 401 - TEMPORARY PROCEDURES AND ADMINISTRATION REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 (PUB. L. 97-248)
Part 402 - [Reserved]
Part 403 - Disposition of Seized Personal Property
Part 404 - Temporary Regulations on Procedure and Administration Under the Tax Reform Act of 1976
Part 420 - Temporary Regulations on Procedure and Administration Under the Employee Retirement Income Security Act of 1974
Parts 306--399 - [Reserved]
Parts 405--419 - [Reserved]
Parts 421--499 - [Reserved]
SubChapter G - Regulations Under Tax Conventions
Part 502 - GREECE
Part 503 - GERMANY
Part 509 - Switzerland
Part 513 - Ireland
Part 514 - France
Part 516 - AUSTRIA
Part 517 - PAKISTAN
Part 520 - SWEDEN
Part 521 - Denmark
Parts 500--507 - [Reserved]
Parts 510--512 - [Reserved]
Parts 515--520 - [Reserved]
Parts 522--599 - [Reserved]
SubChapter H—Internal Revenue Practice
Part 600 - [Reserved]
Part 601 - Statement of Procedural Rules
Part 602 - OMB Control Numbers Under the Paperwork Reduction Act
Part 701 - Presidential Election Campaign Fund
Part 702 - Presidential Primary Matching Payment Account
Part 801 - Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service
Parts 703--800 - [Reserved]
Parts 802--899 - [Reserved]