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Treasury Regulations · 26 CFR Part 1

Normal Taxes and Surtaxes (§§ 1.1-1 to 1.4-4)

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. § 1.1-1 Income tax on individuals.
  2. § 1.1-2 Limitation on tax.
  3. § 1.1-3 Change in rates applicable to taxable year.
  4. § 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
  5. § 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).
  6. § 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse.
  7. § 1.2-2 Definitions and special rules.
  8. § 1.3-1 Application of optional tax.
  9. § 1.4-1 Number of exemptions.
  10. § 1.4-2 Elections.
  11. § 1.4-3 Husband and wife filing separate returns.
  12. § 1.4-4 Short taxable year caused by death.