The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government. This print ISBN is the Official U.S. Federal Government edition of this title.
26 CFR Part 1 (Parts 1.1001 to 1.1400) covers the Internal Revenue Service within the U.S. Department of Treasury. In this volume, you will find rules, procedures, and regulations relating to income taxes including gifts, transfer of property from the deceased, trust gifts, property in form of stocks or securities, capital loss and gains, retirement, and more are included within this work

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