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← All Titles Title 26 — Internal Revenue

1 Income Taxes ↗
2 Maritime Construction Reserve Fund
3 Capital Construction Fund
4 Temporary Income Tax Regulations Under Section 954 Of The Internal Revenue Code
5 Temporary Income Tax Regulations Under The Revenue Act Of 1978
5c Temporary Income Tax Regulations Under The Economic Recovery Tax Act Of 1981
5e Temporary Income Tax Regulations, Travel Expenses Of Members Of Congress
5f Temporary Income Tax Regulations Under The Tax Equity And Fiscal Responsibility Act Of 1982
6a Temporary Regulations Under Title Ii Of The Omnibus Reconciliation Act Of 1980
7 Temporary Income Tax Regulations Under The Tax Reform Act Of 1976
8 Temporary Income Tax Regulations Under Section 3 Of The Act Of October 26, 1974 (Pub. L. 93-483)
9 Temporary Income Tax Regulations Under The Tax Reduction Act Of 1975
11 Temporary Income Tax Regulations Under The Employee Retirement Income Security Act Of 1974
12 Temporary Income Tax Regulations Under The Revenue Act Of 1971
13 Temporary Income Tax Regulations Under The Tax Reform Act Of 1969
15 Temporary Income Tax Regulations Relating To Exploration Expenditures In The Case Of Mining
15a Temporary Income Tax Regulations Under The Installment Sales Revision Act
16A Temporary Income Tax Regulations Relating To The Partial Exclusion For Certain Conservation Cost-Sharing Payments
18 Temporary Income Tax Regulations Under The Subchapter S Revision Act Of 1982
20 Estate Tax; Estates Of Decedents Dying After August 16, 1954
22 Temporary Estate Tax Regulations Under The Economic Recovery Tax Act Of 1981
25 Gift Tax; Gifts Made After December 31, 1954
26 Generation-Skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986
27 Part 27 [Reserved]
28 Imposition Of Tax On Gifts And Bequests From Covered Expatriates
29 Part 29 [Reserved]
30 Part 30 [Reserved]
31 Employment Taxes And Collection Of Income Tax At Source
32 Temporary Employment Tax Regulations Under The Act Of December 29, 1981 (Pub. L. 97-123)
34 Part 34 [Reserved]
35 Employment Tax And Collection Of Income Tax At Source Regulations Under The Tax Equity And Fiscal Responsibility Act Of 1982
35a Temporary Employment Tax Regulations Under The Interest And Dividend Tax Compliance Act Of 1983
36 Contract Coverage Of Employees Of Foreign Subsidiaries
37-39 39 [Reserved]
40 Excise Tax Procedural Regulations
41 Excise Tax On Use Of Certain Highway Motor Vehicles
43 Excise Tax On Transportation By Water
44 Taxes On Wagering; Effective January 1, 1955
46 Excise Tax On Certain Insurance Policies, Self-Insured Health Plans, And Obligations Not In Registered Form
47 Designated Drugs Excise Tax Regulations
48 Manufacturers And Retailers Excise Taxes
49 Facilities And Services Excise Taxes
50 Regulations Relating To The Tax Imposed With Respect To Certain Hydraulic Mining
51 Branded Prescription Drug Fee
52 Environmental Taxes
53 Foundation And Similar Excise Taxes
54 Pension Excise Taxes
55 Excise Tax On Real Estate Investment Trusts And Regulated Investment Companies
56 Public Charity Excise Taxes
57 Health Insurance Providers Fee
58 Stock Repurchase Excise Tax
141 Temporary Excise Tax Regulations Under The Employee Retirement Income Security Act Of 1974
143 Temporary Excise Tax Regulations Under The Tax Reform Act Of 1969
145 Temporary Excise Tax Regulations Under The Highway Revenue Act Of 1982 (Pub. L. 97-424)
151-155 155 [Reserved]
156 Excise Tax On Greenmail
157 Excise Tax On Structured Settlement Factoring Transactions
158-169 169 [Reserved]
170-299 299 [Reserved]
300 User Fees
301 Procedure And Administration
302 Taxes Under The International Claims Settlement Act, As Amended August 9, 1955
303 Taxes Under The Trading With The Enemy Act
304 Part 304 [Reserved]
305 Temporary Procedural And Administrative Tax Regulations Under The Indian Tribal Governmental Tax Status Act Of 1982
306-399 399 [Reserved]
400 Temporary Regulations Under The Federal Tax Lien Act Of 1966
402 Part 402 [Reserved]
403 Disposition Of Seized Personal Property
404 Temporary Regulations On Procedure And Administration Under The Tax Reform Act Of 1976
405-419 419 [Reserved]
420 Temporary Regulations On Procedure And Administration Under The Employee Retirement Income Security Act Of 1974
421-499 499 [Reserved]
500-507 507 [Reserved]
509 Switzerland
510-512 512 [Reserved]
513 Ireland
514 France
515-520 520 [Reserved]
521 Denmark
522-599 599 [Reserved]
600 Part 600 [Reserved]
601 Statement Of Procedural Rules
602 Omb Control Numbers Under The Paperwork Reduction Act
701 Presidential Election Campaign Fund
702 Presidential Primary Matching Payment Account
703-800 800 [Reserved]
801 Balanced System For Measuring Organizational And Employee Performance Within The Internal Revenue Service
802-899 899 [Reserved]

Title 26 · IRS

Part 304 [Reserved]

26 C.F.R. Part 304 · Updated April 1, 2025

View on eCFR ↗

Source: eCFR Title 26 Part 304 . Updated April 1, 2025.

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