Code of Federal Regulations, Title 26 Internal Rev 1.1001-1.1400, Revised as of January 2025

A compilation of federal regulations, the CFRs are an authoritative source of government information representing broad subject areas.

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.