United States Code · Section

§ 7805 — Rules And Regulations

26 U.S.C. § 7805

View:

(a) Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue. (1) Except as otherwise provided in this subsection, no temporary, proposed, or final regulation relating to the internal revenue laws shall apply to any taxable period ending before the earliest of the following dates: (A) The date on which such regulation is filed with the Federal Register. (B) In the case of any final regulation, the date on which any proposed or temporary regulation to which such final regulation relates was filed with the Federal Register. (C) The date on which any notice substantially describing the expected contents of any temporary, proposed, or final regulation is issued to the public. (2) Paragraph (1) shall not apply to regulations filed or issued within 18 months of the date of the enactment of the statutory provision to which the regulation relates. (3) The Secretary may provide that any regulation may take effect or apply retroactively to prevent abuse. (4) The Secretary may provide that any regulation may apply retroactively to correct a procedural defect in the issuance of any prior regulation. (5) The limitation of paragraph (1) shall not apply to any regulation relating to internal Treasury Department policies, practices, or procedures. (6) The limitation of paragraph (1) may be superseded by a legislative grant from Congress authorizing the Secretary to prescribe the effective date with respect to any regulation. (7) The Secretary may provide for any taxpayer to elect to apply any regulation before the dates specified in paragraph (1). (8) The Secretary may prescribe the extent, if any, to which any ruling (including any judicial decision or any administrative determination other than by regulation) relating to the internal revenue laws shall be applied without retroactive effect. (c) The Secretary shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue. (d) Except to the extent otherwise provided by this title, any election under this title shall be made at such time and in such manner as the Secretary shall prescribe. (1) Any temporary regulation issued by the Secretary shall also be issued as a proposed regulation. (2) Any temporary regulation shall expire within 3 years after the date of issuance of such regulation. (1) After publication of any proposed or temporary regulation by the Secretary, the Secretary shall submit such regulation to the Chief Counsel for Advocacy of the Small Business Administration for comment on the impact of such regulation on small business. Not later than the date 4 weeks after the date of such submission, the Chief Counsel for Advocacy shall submit comments on such regulation to the Secretary. (2) In prescribing any final regulation which supersedes a proposed or temporary regulation which had been submitted under this subsection to the Chief Counsel for Advocacy of the Small Business Administration— (A) the Secretary shall consider the comments of the Chief Counsel for Advocacy on such proposed or temporary regulation, and (B) the Secretary shall discuss any response to such comments in the preamble of such final regulation. (3) In the case of the promulgation by the Secretary of any final regulation (other than a temporary regulation) which does not supersede a proposed regulation, the requirements of paragraphs (1) and (2) shall apply; except that— (A) the submission under paragraph (1) shall be made at least 4 weeks before the date of such promulgation, and (B) the consideration (and discussion) required under paragraph (2) shall be made in connection with the promulgation of such final regulation.

26 U.S.C. § 7804 26 U.S.C. § 7806

Implementing Regulations

§ 447.11 Meaning of terms.
27 C.F.R. § 447.11
§ 40.11 Meaning of terms.
27 C.F.R. § 40.11
§ 27.11 Meaning of terms.
27 C.F.R. § 27.11
§ 1.82 Acquiring or receiving distilled spirits in bulk for redistillation, processing, rectification, warehousing, or warehousing and bottling.
27 C.F.R. § 1.82
§ 20.22 Alternate methods or procedures; and emergency variations from requirements.
27 C.F.R. § 20.22
§ 28.26 Entry of distilled spirits into customs bonded warehouses.
27 C.F.R. § 28.26
§ 31.114 Completion of registration form.
27 C.F.R. § 31.114
§ 22.22 Alternate methods or procedures; and emergency variations from requirements.
27 C.F.R. § 22.22
§ 41.114a Qualification for extended deferral.
27 C.F.R. § 41.114a
§ 71.29 Continuances and extensions.
27 C.F.R. § 71.29
§ 479.11 Meaning of terms.
27 C.F.R. § 479.11
§ 28.20 Alternate methods or procedures; and emergency variations from requirements.
27 C.F.R. § 28.20
§ 31.161 Conversion between metric and U.S. units.
27 C.F.R. § 31.161
§ 31.3506-1 Companion sitting placement services.
26 C.F.R. § 31.3506-1
§ 1.280F-4T Special rules for listed property (temporary).
26 C.F.R. § 1.280F-4T
§ 301.9001-3 Cross reference.
26 C.F.R. § 301.9001-3
§ 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
26 C.F.R. § 1.911-1
§ 6a.103A-2 Qualified mortgage bond.
26 C.F.R. § 6a.103A-2
§ 601.106 Appeals functions.
26 C.F.R. § 601.106
§ 40.167 Prepayment tax return.
27 C.F.R. § 40.167
§ 301.7701-16 Other terms.
26 C.F.R. § 301.7701-16
§ 301.9001-2 Definitions.
26 C.F.R. § 301.9001-2
§ 70.33 Authority of enforcement officers of the Bureau.
27 C.F.R. § 70.33
§ 70.23 Service of summonses.
27 C.F.R. § 70.23
§ 301.6111-1T Questions and answers relating to tax shelter registration.
26 C.F.R. § 301.6111-1T
§ 31.6051-3 Statements required in case of sick pay paid by third parties.
26 C.F.R. § 31.6051-3
§ 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.
26 C.F.R. § 1.381(c)(24)-1
§ 70.303 Rules and regulations.
27 C.F.R. § 70.303
§ 301.6305-1 Assessment and collection of certain liability.
26 C.F.R. § 301.6305-1
§ 301.7803-1 Security bonds covering personnel of the Internal Revenue Service.
26 C.F.R. § 301.7803-1
§ 31.3401(a)(8)(A)-1 Remuneration for services performed outside the United States by citizens of the United States.
26 C.F.R. § 31.3401(a)(8)(A)-1
§ 301.6325-1 Release of lien or discharge of property.
26 C.F.R. § 301.6325-1
§ 301.6621-2T Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
26 C.F.R. § 301.6621-2T
§ 301.7605-1 Time and place of examination.
26 C.F.R. § 301.7605-1
§ 9.3 Temporary TRASOP requirements for 1-percent additional investment credit.
26 C.F.R. § 9.3
§ 301.7622-1 Authority to administer oaths and certify.
26 C.F.R. § 301.7622-1
§ 301.9001-1 Collection of fee.
26 C.F.R. § 301.9001-1
§ 31.6051-1 Statements for employees.
26 C.F.R. § 31.6051-1
§ 301.9001 Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.
26 C.F.R. § 301.9001
§ 31.3402(p)-1 Voluntary withholding agreements.
26 C.F.R. § 31.3402(p)-1
§ 31.6011(a)-7 Execution of returns.
26 C.F.R. § 31.6011(a)-7
§ 31.6053-3 Reporting by certain large food or beverage establishments with respect to tips.
26 C.F.R. § 31.6053-3
§ 1.52-3 Limitations with respect to certain persons.
26 C.F.R. § 1.52-3
§ 1.856-6 Foreclosure property.
26 C.F.R. § 1.856-6
§ 31.6051-2 Information returns on Form W-3 and Social Security Administration copies of Forms W-2.
26 C.F.R. § 31.6051-2
§ 1.857-1 Taxation of real estate investment trusts.
26 C.F.R. § 1.857-1
§ 1.881-1 Manner of taxing foreign corporations.
26 C.F.R. § 1.881-1
§ 1.63-2 Cross reference.
26 C.F.R. § 1.63-2
§ 1.170A-7 Contributions not in trust of partial interests in property.
26 C.F.R. § 1.170A-7
§ 1.852-4 Method of taxation of shareholders of regulated investment companies.
26 C.F.R. § 1.852-4
§ 1.860-4 Claim for credit or refund.
26 C.F.R. § 1.860-4
§ 1.911-5 Special rules for married couples.
26 C.F.R. § 1.911-5
§ 1.857-6 Method of taxation of shareholders of real estate investment trusts.
26 C.F.R. § 1.857-6
§ 1.897-2 United States real property holding corporations.
26 C.F.R. § 1.897-2
§ 1.995-6 Taxable income attributable to military property.
26 C.F.R. § 1.995-6
§ 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.
26 C.F.R. § 31.6302(c)-1
§ 1.167(l)-4 Public utility property; election to use asset depreciation range system.
26 C.F.R. § 1.167(l)-4
§ 1.53-1 Limitation based on amount of tax.
26 C.F.R. § 1.53-1
§ 1.53-3 Separate rule for pass-through of jobs credit.
26 C.F.R. § 1.53-3
§ 1.857-10 Information returns.
26 C.F.R. § 1.857-10
§ 1.860-5 Effective date.
26 C.F.R. § 1.860-5
§ 1.857-2 Real estate investment trust taxable income and net capital gain.
26 C.F.R. § 1.857-2
§ 6a.103A-3 Qualified veterans' mortgage bonds.
26 C.F.R. § 6a.103A-3
§ 1.911-8 Former deduction for certain expenses of living abroad.
26 C.F.R. § 1.911-8
§ 31.6361-1 Collection and administration of qualified State individual income taxes.
26 C.F.R. § 31.6361-1
§ 141.4975-13 Definition of “amount involved” and “correction”.
26 C.F.R. § 141.4975-13
§ 1.44B-1 Credit for employment of certain new employees.
26 C.F.R. § 1.44B-1
§ 1.46-2 Carryback and carryover of unused credit.
26 C.F.R. § 1.46-2
§ 1.48-3 Used section 38 property.
26 C.F.R. § 1.48-3
§ 1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
26 C.F.R. § 1.46-7
§ 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements.
26 C.F.R. § 1.857-4
§ 5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.
26 C.F.R. § 5c.1305-1
§ 31.6091-1 Place for filing returns.
26 C.F.R. § 31.6091-1
§ 601.105 Examination of returns and claims for refund, credit or abatement; determination of correct tax liability.
26 C.F.R. § 601.105
§ 1.856-8 Revocation or termination of election.
26 C.F.R. § 1.856-8
§ 1.921-1T Temporary regulations providing transition rules for DISCs and FSCs.
26 C.F.R. § 1.921-1T
§ 1.897-1 Taxation of foreign investment in United States real property interests, definition of terms.
26 C.F.R. § 1.897-1
§ 1.857-7 Earnings and profits of a real estate investment trust.
26 C.F.R. § 1.857-7
§ 1.911-7 Procedural rules.
26 C.F.R. § 1.911-7
§ 48.4222(c)-1 Revocation or suspension of registration.
26 C.F.R. § 48.4222(c)-1
§ 31.3402(h)(3)-1 Withholding on basis of cumulative wages.
26 C.F.R. § 31.3402(h)(3)-1
§ 1.856-2 Limitations.
26 C.F.R. § 1.856-2
§ 1.860-1 Deficiency dividends.
26 C.F.R. § 1.860-1
§ 7.6039A-1 Information regarding carryover basis property acquired from a decedent.
26 C.F.R. § 7.6039A-1
§ 53.4947-2 Special rules.
26 C.F.R. § 53.4947-2
§ 1.857-3 Net income from foreclosure property.
26 C.F.R. § 1.857-3
§ 31.3402(o)-3 Extension of withholding to sick pay.
26 C.F.R. § 31.3402(o)-3
§ 1.52-1 Trades or businesses that are under common control.
26 C.F.R. § 1.52-1
§ 1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands.
26 C.F.R. § 1.935-1
§ 1.856-3 Definitions.
26 C.F.R. § 1.856-3
§ 1.981-1 Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
26 C.F.R. § 1.981-1
§ 31.6011(a)-4 Returns of income tax withheld.
26 C.F.R. § 31.6011(a)-4
§ 1.50B-5 Limitations with respect to certain persons.
26 C.F.R. § 1.50B-5
§ 1.53-2 Carryback and carryover of unused credit.
26 C.F.R. § 1.53-2
§ 1.46-3 Qualified investment.
26 C.F.R. § 1.46-3
§ 1.280F-5T Leased property (temporary).
26 C.F.R. § 1.280F-5T
§ 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
26 C.F.R. § 1.412(c)(3)-2
§ 1.508-1 Notices.
26 C.F.R. § 1.508-1
§ 1.612-5 Charges to capital and to expense in case of geothermal wells.
26 C.F.R. § 1.612-5
§ 1.911-2 Qualified individuals.
26 C.F.R. § 1.911-2
§ 1.1033(a)-1 Involuntary conversions; nonrecognition of gain.
26 C.F.R. § 1.1033(a)-1
§ 48.4073-1 Exemption of tires of certain sizes.
26 C.F.R. § 48.4073-1
§ 31.3402(o)-2 Extension of withholding to annuity payments if requested by payee.
26 C.F.R. § 31.3402(o)-2
§ 1.911-6 Disallowance of deductions, exclusions, and credits.
26 C.F.R. § 1.911-6
§ 48.4073-2 Exemption of tires with internal wire fastening.
26 C.F.R. § 48.4073-2
§ 1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
26 C.F.R. § 1.6049-3
§ 31.6302(c)-2 Use of Government depositories in connection with employee and employer taxes under Railroad Retirement Tax Act for amounts attributable to payments made before January 1, 1993.
26 C.F.R. § 31.6302(c)-2
§ 1.71-1T Alimony and separate maintenance payments (temporary).
26 C.F.R. § 1.71-1T
§ 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984.
26 C.F.R. § 1.706-2T
§ 1.856-7 Certain corporations, etc., that are considered to meet the gross income requirements.
26 C.F.R. § 1.856-7
§ 1.857-8 Records to be kept by a real estate investment trust.
26 C.F.R. § 1.857-8
§ 1.860-2 Requirements for deficiency dividends.
26 C.F.R. § 1.860-2
§ 1.897-3 Election by foreign corporation to be treated as a domestic corporation under section 897(i).
26 C.F.R. § 1.897-3
§ 1.995-2 Deemed distributions in qualified years.
26 C.F.R. § 1.995-2
§ 1.1033(g)-1 Condemnation of real property held for productive use in trade or business or for investment.
26 C.F.R. § 1.1033(g)-1
§ 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983.
26 C.F.R. § 1.6049-2
§ 1.9200-1 Deduction for motor carrier operating authority.
26 C.F.R. § 1.9200-1
§ 48.4073-4 Other tax-free sales.
26 C.F.R. § 48.4073-4
§ 1.52-2 Adjustments for acquisitions and dispositions.
26 C.F.R. § 1.52-2
§ 1.48-1 Definition of section 38 property.
26 C.F.R. § 1.48-1
§ 1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions.
26 C.F.R. § 1.381(c)(23)-1
§ 1.856-4 Rents from real property.
26 C.F.R. § 1.856-4
§ 1.994-1 Inter-company pricing rules for DISC's.
26 C.F.R. § 1.994-1
§ 1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporary).
26 C.F.R. § 1.1041-1T
§ 25.6091-1 Place for filing returns and other documents.
26 C.F.R. § 25.6091-1
§ 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
26 C.F.R. § 1.46-8
§ 1.46-4 Limitations with respect to certain persons.
26 C.F.R. § 1.46-4
§ 1.996-3 Divisions of earnings and profits.
26 C.F.R. § 1.996-3
§ 1.856-0 Revenue Act of 1978 amendments not included.
26 C.F.R. § 1.856-0
§ 1.860-3 Interest and additions to tax.
26 C.F.R. § 1.860-3
§ 48.4071-4 Original equipment tires on imported articles.
26 C.F.R. § 48.4071-4
§ 48.4071-2 Determination of weight.
26 C.F.R. § 48.4071-2
§ 1.509(e)-1 Definition of gross investment income.
26 C.F.R. § 1.509(e)-1
§ 1.953-2 Actual United States risks.
26 C.F.R. § 1.953-2
§ 1.6012-1 Individuals required to make returns of income.
26 C.F.R. § 1.6012-1
§ 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.
26 C.F.R. § 48.4073-3
§ 1.47-1 Recomputation of credit allowed by section 38.
26 C.F.R. § 1.47-1
§ 1.414(f)-1 Definition of multiemployer plan.
26 C.F.R. § 1.414(f)-1
§ 1.955A-3 Election as to qualified investments by related persons.
26 C.F.R. § 1.955A-3
§ 48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
26 C.F.R. § 48.4071-3
§ 1.48-10 Single purpose agricultural or horticultural structures.
26 C.F.R. § 1.48-10
§ 1.79-1 Group-term life insurance—general rules.
26 C.F.R. § 1.79-1
§ 1.857-5 Net income and loss from prohibited transactions.
26 C.F.R. § 1.857-5
§ 1.193-1 Deduction for tertiary injectant expenses.
26 C.F.R. § 1.193-1
§ 1.267(a)-2T Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
26 C.F.R. § 1.267(a)-2T
§ 1.215-1T Alimony, etc., payments (temporary).
26 C.F.R. § 1.215-1T
§ 1.280F-2T Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
26 C.F.R. § 1.280F-2T
§ 1.316-1 Dividends.
26 C.F.R. § 1.316-1
§ 1.167(a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
26 C.F.R. § 1.167(a)-11
§ 1.170A-1 Charitable, etc., contributions and gifts; allowance of deduction.
26 C.F.R. § 1.170A-1
§ 1.280F-3T Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
26 C.F.R. § 1.280F-3T
§ 1.381(c)(25)-1 Deficiency dividend of a qualified investment entity.
26 C.F.R. § 1.381(c)(25)-1
§ 1.508-4 Effective date.
26 C.F.R. § 1.508-4
§ 1.858-1 Dividends paid by a real estate investment trust after close of taxable year.
26 C.F.R. § 1.858-1
§ 1.856-1 Definition of real estate investment trust.
26 C.F.R. § 1.856-1
§ 1.857-9 Information required in returns of shareholders.
26 C.F.R. § 1.857-9
§ 1.955A-2 Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations.
26 C.F.R. § 1.955A-2
§ 1.856-5 Interest.
26 C.F.R. § 1.856-5
§ 1.911-4 Determination of housing cost amount eligible for exclusion or deduction.
26 C.F.R. § 1.911-4
§ 1.936-1 Elections.
26 C.F.R. § 1.936-1
§ 1.993-2 Definition of qualified export assets.
26 C.F.R. § 1.993-2
§ 1.1033(h)-1 Effective date.
26 C.F.R. § 1.1033(h)-1
§ 1.1033(a)-2 Involuntary conversion into similar property, into money or into dissimilar property.
26 C.F.R. § 1.1033(a)-2
§ 1.6050D-1 Information returns relating to energy grants and financing.
26 C.F.R. § 1.6050D-1
§ 1.9200-2 Manner of taking deduction.
26 C.F.R. § 1.9200-2
§ 48.4071-1 Imposition and rates of tax.
26 C.F.R. § 48.4071-1
§ 1.911-3 Determination of amount of foreign earned income to be excluded.
26 C.F.R. § 1.911-3
§ 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
26 C.F.R. § 1.6049-1
§ 48.4072-1 Definitions.
26 C.F.R. § 48.4072-1
§ 3565.211 Interest credit.
7 C.F.R. § 3565.211
PART 615—EXTENDED BENEFITS IN THE FEDERAL-STATE UNEMPLOYMENT COMPENSATION PROGRAM
20 C.F.R. pt. 615
PART 606—TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT
20 C.F.R. pt. 606
PART 47—DESIGNATED DRUGS EXCISE TAX REGULATIONS
26 C.F.R. pt. 47
PART 305—TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
26 C.F.R. pt. 305
PART 404—TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976
26 C.F.R. pt. 404
PART 1—INCOME TAXES
26 C.F.R. pt. 1
PART 514—FRANCE
26 C.F.R. pt. 514
PART 2—MARITIME CONSTRUCTION RESERVE FUND
26 C.F.R. pt. 2
PART 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
26 C.F.R. pt. 7
PART 49—FACILITIES AND SERVICES EXCISE TAXES
26 C.F.R. pt. 49
PART 4—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
26 C.F.R. pt. 4
Subpart E—Conference and Practice Requirements
26 C.F.R. pt. 601, subpt. E
PART 303—TAXES UNDER THE TRADING WITH THE ENEMY ACT
26 C.F.R. pt. 303
PART 32—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123)
26 C.F.R. pt. 32
PART 18—TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
26 C.F.R. pt. 18
PART 5e—TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS
26 C.F.R. pt. 5e
PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
26 C.F.R. pt. 44
PART 302—TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955
26 C.F.R. pt. 302
PART 43—EXCISE TAX ON TRANSPORTATION BY WATER
26 C.F.R. pt. 43
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
26 C.F.R. pt. 25
PART 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
26 C.F.R. pt. 11
PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
26 C.F.R. pt. 35a
PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
26 C.F.R. pt. 157
PART 5f—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
26 C.F.R. pt. 5f
PART 30—GAUGING MANUAL
27 C.F.R. pt. 30
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
26 C.F.R. pt. 41
PART 145—TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
26 C.F.R. pt. 145
PART 13—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
26 C.F.R. pt. 13
PART 8—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)
26 C.F.R. pt. 8
PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
26 C.F.R. pt. 26
PART 40—EXCISE TAX PROCEDURAL REGULATIONS
26 C.F.R. pt. 40
PART 400—TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966
26 C.F.R. pt. 400
PART 57—HEALTH INSURANCE PROVIDERS FEE
26 C.F.R. pt. 57
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
26 C.F.R. pt. 48
PART 15—TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
26 C.F.R. pt. 15
PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
27 C.F.R. pt. 479
PART 6a—TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980
26 C.F.R. pt. 6a
PART 54—PENSION EXCISE TAXES
26 C.F.R. pt. 54
PART 301—PROCEDURE AND ADMINISTRATION
26 C.F.R. pt. 301
PART 22—TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
26 C.F.R. pt. 22
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
26 C.F.R. pt. 31
PART 52—ENVIRONMENTAL TAXES
26 C.F.R. pt. 52
PART 56—PUBLIC CHARITY EXCISE TAXES
26 C.F.R. pt. 56
PART 143—TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
26 C.F.R. pt. 143
PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
26 C.F.R. pt. 602
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
26 C.F.R. pt. 20
PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES
26 C.F.R. pt. 28
PART 5—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
26 C.F.R. pt. 5
PART 46—EXCISE TAX ON CERTAIN INSURANCE POLICIES, SELF-INSURED HEALTH PLANS, AND OBLIGATIONS NOT IN REGISTERED FORM
26 C.F.R. pt. 46
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
26 C.F.R. pt. 53
PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
26 C.F.R. pt. 403
PART 701—PRESIDENTIAL ELECTION CAMPAIGN FUND
26 C.F.R. pt. 701
PART 3—CAPITAL CONSTRUCTION FUND
26 C.F.R. pt. 3
PART 51—BRANDED PRESCRIPTION DRUG FEE
26 C.F.R. pt. 51
PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
26 C.F.R. pt. 16A
PART 702—PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
26 C.F.R. pt. 702