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Treasury Regulations · 26 CFR Part 1

Changes in Rates During a Taxable Year (§§ 1.15-1 to 1.28-1)

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).

  1. § 1.15-1 Changes in rate during a taxable year.
  2. § 1.21-1 Expenses for household and dependent care services necessary for gainful employment.
  3. § 1.21-2 Limitations on amount creditable.
  4. § 1.21-3 Special rules applicable to married taxpayers.
  5. § 1.21-4 Payments to certain related individuals.
  6. § 1.24-1 Partial credit allowed for certain other dependents.
  7. § 1.25-1T Credit for interest paid on certain home mortgages (Temporary).
  8. § 1.25-2T Amount of credit (Temporary).
  9. § 1.25-3 Qualified mortgage credit certificate.
  10. § 1.25-3T Qualified mortgage credit certificate (Temporary).
  11. § 1.25-4T Qualified mortgage credit certificate program (Temporary).
  12. § 1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary).
  13. § 1.25-6T Form of qualified mortgage credit certificate (Temporary).
  14. § 1.25-7T Public notice (Temporary).
  15. § 1.25-8T Reporting requirements (Temporary).
  16. § 1.25A-0 Table of contents.
  17. § 1.25A-1 Calculation of education tax credit and general eligibility requirements.
  18. § 1.25A-2 Definitions.
  19. § 1.25A-3 Hope Scholarship Credit.
  20. § 1.25A-4 Lifetime Learning Credit.
  21. § 1.25A-5 Special rules relating to characterization and timing of payments.
  22. § 1.25E-0 Table of contents.
  23. § 1.25E-1 Credit for previously-owned clean vehicles.
  24. § 1.25E-2 Special rules.
  25. § 1.25E-3 Transfer of credit.
  26. § 1.25F-1T xxx
  27. § 1.25F-4T xxx
  28. § 1.25F-5T xxx
  29. § 1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
  30. § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.