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Title 26

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eCFR Content

Editorial codification of the general and permanent rules published in the Federal Register.

Title 26 Internal Revenue Part / Section
Chapter I Internal Revenue Service, Department of the Treasury 1 – 899
Subchapter A Income Tax 1 – 18
Subchapter B Estate and Gift Taxes 20 – 29
Subchapter C Employment Taxes and Collection of Income Tax at Source 30 – 39
Subchapter D Miscellaneous Excise Taxes 40 – 169
Subchapter E [Reserved]
Parts 170-299 [Reserved]
Subchapter F Procedure and Administration 300 – 499
Subchapter G Regulations Under Tax Conventions 500 – 599
Subchapter H Internal Revenue Practice 600 – 899