Title 26 — Internal Revenue

• 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 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
• Part 6a— Temporary Regulations Under Title II of the Omnibus Reconciliation Act of 1980
• 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 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 18— Temporary Income Tax Regulations Under the Subchapter S Revision Act of 1982
• 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
• Part 28— Imposition of Tax on Gifts and Bequests from Covered Expatriates
• 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 35— Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982
• Part 35a— Temporary Employment Tax Regulations Under the Interest and Dividend Tax Compliance Act of 1983
• Part 36— Contract Coverage of Employees of Foreign Subsidiaries
• 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 58— Stock Repurchase Excise Tax
• 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 156— Excise Tax on Greenmail
• Part 157— Excise Tax on Structured Settlement Factoring Transactions
• 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 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 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
• Part 509— Switzerland
• Part 513— Ireland
• Part 514— France
• Part 521— Denmark
• 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