Internal Revenue

Leo

26

PARTS 30 TO 39
Revised as of April 1, 1997

CONTAINING

A CODIFICATION OF DOCUMENTS
OF GENERAL APPLICABILITY
AND FUTURE EFFECT

AS OF APRIL 1, 1997

With Ancillaries
Published by

the Office of the Federal Register
National Archives and Records
Administration

as a Special Edition of
the Federal Register

Table of Contents

Page

Explanation v

Title 26:

Chapter I—Internal Revenue Service, Department of the Treasury

(Continued) 3

Finding Aids:

Table of CFR Titles and Chapters 491

Alphabetical List of Agencies Appearing in the CFR 507

Table of OMB control numbers 517

List of CFR Sections Affected 533

Cite this Code: CFR

To cite the regulations in this volume use title, part and section number. Thus, 26 CFR 31.01 refers to title 26, part 31, section 0-1.