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Cite this Code CER

thus: 26 CFR 31.0–1

Explanation

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 Federal Government. The Code is divided into 50 titles which represent broad areas subject to Federal regulation. Each title is divided into Chapters which usually bear the name of the issuing agency. Each Chapter is further subdivided into Parts covering specific regulatory areas. ISSUE DATES

Each volume of the Code is revised at least once each calendar year and issued on a quarterly basis approximately as follows: Title 1 through Title 16_----

---------as of January 1 Title 17 through Title 27---

----as of April 1 Title 28 through Title 41---

------as of July 1 Title 42 through Title 50----

-----as of October 1 Users of the Code should consult the cover of each volume to determine the revision date. LEGAL STATUS

The contents of the Federal Register are required to be judicially noticed (44 U.S.C. 1507). The Code of Federal Regulations is prima facie evidence of the text of the original documents (44 U.S.C. 1510). HOW TO USE THE CODE OF FEDERAL REGULATIONS

The Code of Federal Regulations is kept up to date by the individual issues of the Federal Register. These two publications must be used together to determine the latest version of any given rule.

To determine whether there have been any amendments since the revision date of the Code volume in which the user is interested in this case, April 1, 1975) the following two lists must be consulted: the cumulative "List of CFR Sections Affected” issued monthly and the “Cumulative List of Parts Affected” which appears daily in the Federal Register. These two lists will refer the user to the Federal Register page where he may find the latest amendment of any given rule. EFFECTIVE DATES

Each volume of the Code contains amendments published in the Federal Register since the last revision of that volume of the Code. Source citations for the regulations are referred to by volume number and page number of the Federal Register and date of publication. Publication dates and effective dates are usually not the same and care must be exercised by the user in determining the actual effective date. In instances where the effective date is beyond the cut-off date for the Code a note has been inserted to reflect the future effective date.

Provisions that become obsolete before the revision date stated on the cover of each volume are not carried. Code users may find the text of provisions in effect on a given date in the past by using the numerical list of sections affected. For the period before January 1, 1964, the user should consult the “List of Sections Affected, 1949– 1963” published in a separate volume. For the period beginning January 1, 1964, a “List of CFR Sections Affected” is published at the end of each book. GENERAL INDEX

The subject index to the Code, which is revised annually, and supplemented periodically, is contained in a separate volume entitled “General Index.” This volume also contains a table of CFR titles, chapters, and parts, an alphabetical list of CFR subtitles and chapters, and lists of current and superseded CFR volumes. An index to the text of Presidential documents is found at the end of each compilation of Title 3A, The President. ADDITIONAL FINDING AIDS

Other tables and guides that relate to the Code of Federal Regulations are carried in a separate volume entitled “Finding Aids.” This volume is revised annually and includes the following:

Designation

Nature

Table 1-Parallel Tables of Statutory Au

thorities and Rules.
Table II—Parallel Tables of Presidential

Documents.
Table III—Guide to Federal Register Find-

ing Aids.
Table IV–List of Acts Reguiring Publica-

tion in the Federal Register.

Table of U.S.C. citations with related CFR

citations. Table of Proclamations and Executive or

ders included or cited in CFR. Table of Finding Aids and location in Fed

eral Register Publications. Table of Acts with Statutory and U.S.C

citations.

This volume also contains a table of CFR titles, chapters, and parts, an alphabetical list of CFR subtitles and chapters, and lists of current and superseded CFR volumes. INQUIRIES AND SALES

Inquiries concerning technical or legal aspects of the Code should be addressed to the Director, Office of the Federal Register, National Archives and Records Service, General Services Administration, Washington, D.C. 20408 (telephone 202–523–5240). Sales are handled exclusively by the Superintendent of Documents, Government Printing Office, Washington, D.C. 20402.

FRED J. EMERY April 1, 1975.

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if any changes have been made in these regulations, since the revision date of this book without reading the FEDERAL REGISTER every day? If so, you may wish to subscribe to the "List of CFR Sections Affected."

70.00

List of CFR Sections Affected

per year The "List of CFR Sections Affected" is designed to lead users of the Code of Federal Regulations to amendatory actions published in the Federal Register, and is issued monthly in cumulative form. Entries indicate the nature of the changes.

Also available on a subscription basis. ..

The Federal Register Index

$0.00

O per year Indexes covering the contents of the daily Federal Register are issued monthly and annually. Entries are carried primarily under the names of the issuing agencies. Significant subjects are also carried.

A finding aid is included at the end of each publication which lists Federal Register page numbers with the date of publication in the Federal Register.

Note to FR Subscribers: FR Indexes and the "List of CFR Sections Affected" will continue to be mailed free of charge to regular FR subscribers.

Mail order form to:
Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402

There is enclosed $_

for_

subscription(s) to the publications checked below:

.............. LIST OF CFR SECTIONS AFFECTED ($10.00 a year domestic; $12.50 foreign) ............... FEDERAL REGISTER INDEX ($8.00 a year domestic; $10.00 foreign)

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