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Primary source · 26 CFR

The Treasury regulations

All 6,013 sections of Title 26 of the Code of Federal Regulations, word for word, each linked to the Code section it is issued under.

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Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Every part of 26 CFR

Subchapter A Income tax

  1. Part 1 Income taxes §§ 1.0-1 to 1.9300-1
  2. Part 2 Maritime construction reserve fund §§ 2.1 to 2.1-28
  3. Part 3 Capital construction fund §§ 3.0 to 3.11
  4. Part 4 Temporary income tax regulations under section 954 of the internal revenue code §§ 4.954-0 to 4.954-2
  5. Part 5 Temporary income tax regulations under the revenue act of 1978 § 5.6411-1
  6. Part 5c Temporary income tax regulations under the economic recovery tax act of 1981 §§ 5c.44F-1 to 5c.1305-1
  7. Part 5e Temporary income tax regulations, travel expenses of members of congress § 5e.274-8
  8. Part 5f Temporary income tax regulations under the tax equity and fiscal responsibility act of 1982 §§ 5f.103-1 to 5f.163-1
  9. Part 6a Temporary regulations under title ii of the omnibus reconciliation act of 1980 §§ 6a.103A-1 to 6a.6652(g)-1
  10. Part 7 Temporary income tax regulations under the tax reform act of 1976 §§ 7.48-1 to 7.6039A-1
  11. Part 8 Temporary income tax regulations under section 3 of the act of october 26, 1974 (pub. l. 93-483) § 8.1
  12. Part 9 Temporary income tax regulations under the tax reduction act of 1975 §§ 9.1 to 9.3
  13. Part 11 Temporary income tax regulations under the employee retirement income security act of 1974 §§ 11.401(a)-11 to 11.412(c)-12
  14. Part 12 Temporary income tax regulations under the revenue act of 1971 §§ 12.3 to 12.9
  15. Part 13 Temporary income tax regulations under the tax reform act of 1969 §§ 13.10 to 13.11
  16. Part 15 Temporary income tax regulations relating to exploration expenditures in the case of mining §§ 15.0-1 to 15.1-4
  17. Part 15a Temporary income tax regulations under the installment sales revision act §§ 15a.453-0 to 15a.453-1
  18. Part 16A Temporary income tax regulations relating to the partial exclusion for certain conservation cost-sharing payments §§ 16A.126-0 to 16A.1255-2
  19. Part 18 Temporary income tax regulations under the subchapter s revision act of 1982 §§ 18.0 to 18.1379-2

Subchapter B Estate and gift taxes

  1. Part 20 Estate tax; estates of decedents dying after august 16, 1954 §§ 20.0-1 to 20.7701-2
  2. Part 22 Temporary estate tax regulations under the economic recovery tax act of 1981 § 22.0
  3. Part 25 Gift tax; gifts made after december 31, 1954 §§ 25.0-1 to 25.7701-2
  4. Part 26 Generation-skipping transfer tax regulations under the tax reform act of 1986 §§ 26.2600-1 to 26.7701-2
  5. Part 27 Part 27 [reserved]
  6. Part 28 Imposition of tax on gifts and bequests from covered expatriates §§ 28.2801-0 to 28.7701-1
  7. Part 29 Part 29 [reserved]

Subchapter C Employment taxes and collection of income tax at source

  1. Part 30 Part 30 [reserved]
  2. Part 31 Employment taxes and collection of income tax at source §§ 31.0-1 to 31.7805-1
  3. Part 32 Temporary employment tax regulations under the act of december 29, 1981 (pub. l. 97-123) §§ 32.1 to 32.2
  4. Part 34 Part 34 [reserved]
  5. Part 35 Employment tax and collection of income tax at source regulations under the tax equity and fiscal responsibility act of 1982 §§ 35.3405-1 to 35.3405-1T
  6. Part 35a Temporary employment tax regulations under the interest and dividend tax compliance act of 1983 § 35a.3406-2
  7. Part 36 Contract coverage of employees of foreign subsidiaries §§ 36.3121(l)-0 to 36.3121(l)(10)-4
  8. Part 37-39 Parts 37-39 [reserved]

Subchapter D Miscellaneous excise taxes

  1. Part 40 Excise tax procedural regulations §§ 40.0-1 to 40.7701-1
  2. Part 41 Excise tax on use of certain highway motor vehicles §§ 41.0-1 to 41.7701-1
  3. Part 43 Excise tax on transportation by water §§ 43.0-1 to 43.4472-1
  4. Part 44 Taxes on wagering; effective january 1, 1955 §§ 44.0-1 to 44.7701-1
  5. Part 46 Excise tax on certain insurance policies, self-insured health plans, and obligations not in registered form §§ 46.0-1 to 46.4701-1
  6. Part 47 Designated drugs excise tax regulations §§ 47.5000D-0 to 47.5000D-1
  7. Part 48 Manufacturers and retailers excise taxes §§ 48.0-1 to 48.6715-1
  8. Part 49 Facilities and services excise taxes §§ 49.0-1 to 49.5000B-1
  9. Part 50 Regulations relating to the tax imposed with respect to certain hydraulic mining §§ 50.1 to 50.8
  10. Part 51 Branded prescription drug fee §§ 51.1 to 51.6302-1
  11. Part 52 Environmental taxes §§ 52.0-1 to 52.4682-5
  12. Part 53 Foundation and similar excise taxes §§ 53.4940-1 to 53.7701-1
  13. Part 54 Pension excise taxes §§ 54.4971-1 to 54.9833-1
  14. Part 55 Excise tax on real estate investment trusts and regulated investment companies §§ 55.4981-2 to 55.7701-1
  15. Part 56 Public charity excise taxes §§ 56.4911-0 to 56.7701-1
  16. Part 57 Health insurance providers fee §§ 57.1 to 57.6302-1
  17. Part 58 Stock repurchase excise tax §§ 58.4501-0 to 58.6696-1
  18. Part 141 Temporary excise tax regulations under the employee retirement income security act of 1974 § 141.4975-13
  19. Part 143 Temporary excise tax regulations under the tax reform act of 1969 §§ 143.2 to 143.6
  20. Part 145 Temporary excise tax regulations under the highway revenue act of 1982 (pub. l. 97-424) §§ 145.4051-1 to 145.4061-1
  21. Part 151-155 Parts 151-155 [reserved]
  22. Part 156 Excise tax on greenmail §§ 156.5881-1 to 156.7701-1
  23. Part 157 Excise tax on structured settlement factoring transactions §§ 157.5891-1 to 157.7701-1
  24. Part 158-169 Parts 158-169 [reserved]

Subchapter E Subchapter e [reserved]

    Subchapter F Procedure and administration

    1. Part 300 User fees §§ 300.0 to 300.12
    2. Part 301 Procedure and administration §§ 301.269B-1 to 301.9100-22
    3. Part 302 Taxes under the international claims settlement act, as amended august 9, 1955 §§ 302.1 to 302.1-7
    4. Part 303 Taxes under the trading with the enemy act §§ 303.1 to 303.1-7
    5. Part 304 Part 304 [reserved]
    6. Part 305 Temporary procedural and administrative tax regulations under the indian tribal governmental tax status act of 1982 §§ 305.7701-1 to 305.7871-1
    7. Part 306-399 Parts 306-399 [reserved]
    8. Part 400 Temporary regulations under the federal tax lien act of 1966 §§ 400.1-1 to 400.5-1
    9. Part 402 Part 402 [reserved]
    10. Part 403 Disposition of seized personal property §§ 403.1 to 403.65
    11. Part 404 Temporary regulations on procedure and administration under the tax reform act of 1976 § 404.6334(d)-1
    12. Part 405-419 Parts 405-419 [reserved]
    13. Part 420 Temporary regulations on procedure and administration under the employee retirement income security act of 1974 § 420.0-1
    14. Part 421-499 Parts 421-499 [reserved]

    Subchapter G Regulations under tax conventions

    1. Part 500-507 Parts 500-507 [reserved]
    2. Part 509 Switzerland §§ 509.101 to 509.121
    3. Part 510-512 Parts 510-512 [reserved]
    4. Part 513 Ireland §§ 513.2 to 513.11
    5. Part 514 France §§ 514.1 to 514.22
    6. Part 515-520 Parts 515-520 [reserved]
    7. Part 521 Denmark §§ 521.101 to 521.117
    8. Part 522-599 Parts 522-599 [reserved]

    Subchapter H Internal revenue practice

    1. Part 600 Part 600 [reserved]
    2. Part 601 Statement of procedural rules §§ 601.101 to 601.901
    3. Part 602 Omb control numbers under the paperwork reduction act § 602.101
    4. Part 701 Presidential election campaign fund § 701.9006-1
    5. Part 702 Presidential primary matching payment account §§ 702.9037-1 to 702.9037-2
    6. Part 703-800 Parts 703-800 [reserved]
    7. Part 801 Balanced system for measuring organizational and employee performance within the internal revenue service §§ 801.1 to 801.8
    8. Part 802-899 Parts 802-899 [reserved]