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For the period beginning January 1, 1973, a "List of CFR Sections Affected" is published at the end of each CFR volume. CFR INDEXES AND TABULAR GUIDES A subject index to the Code of Federal Regulations is contained in a separate volume, revised annually as of January 1, entitled CFR INDEX AND FINDING AIDS. This volume contains the Parallel Table of Statutory Authorities and Agency Rules (Table I), and Acts Requiring Publication in the Federal Register (Table III). A list of CFR Titles, Chapters, and Parts and an alphabetical list of agencies publishing in the CFR are also included in this volume. An index to the text of "Title 3-The President" is carried within that volume. The Federal Register Index is issued monthly in cumulative form. This index is based on a consolidation of the "Contents" entries in the daily Federal Register. A List of CFR Sections Affected (LSA) is published monthly, keyed to the revision dates of the 50 CFR titles. REPUBLICATION OF MATERIAL There are no restrictions on the republication of material appearing in the Code of Federal Regulations. INQUIRIES AND SALES For a summary, legal interpretation, or other explanation of any regulation in this volume, contact the issuing agency. Inquiries concerning editing procedures and reference assistance with respect to the Code of Federal Regulations may be addressed to the Director, Office of the Federal Register, National Archives and Records Administration, Washington, D.C. 20408 (telephone 202-523-3517). Sales are handled exclusively by the Superintendent of Documents, Government Printing Office, Washington, D.C. 20402 (telephone 202-783-3238). JOHN E. BYRNE, Director, Office of the Federal Register. April 1, 1986 THIS TITLE Title 26-INTERNAL REVENUE is composed of fourteen volumes. The contents of these volumes represent all current regulations issued by the Internal Revenue Service, Department of the Treasury, as of April 1, 1986. The first eight volumes comprise Part 1 (Subchapter A-Income Tax) and are arranged by sections as follows: §§ 1.0-1-1.169; §§ 1.170-1.300; §§ 1.301-1.400; §§ 1.401-1.500; §§ 1.5011.640; §§ 1.641-1.850; §§ 1.851-1.1200 and § 1.1201 to End. The ninth volume containing Parts 2-29, includes the remainder of Subchapter A and all of Subchapter B-Estate and Gift Taxes. The last five volumes contain as follows: Parts 3039 (Subchapter C-Employment Taxes and Collection of Income Tax at Source); Parts 40-299 (Subchapter D-Miscellaneous Excise Taxes); Parts 300-499 (Subchapter F-Procedure and Administration); Parts 500-599 (Subchapter G-Regulations under Tax Conventions); and Part 600 to End (Subchapter H-Internal Revenue Practice). The OMB control numbers for Title 26 appear in §§ 601.9000 and 602.101 of this chapter. For the convenience of the user, §§ 601.9000 and 602.101 appear in the Finding Aids section of this volume. For this volume LaJuana D. Caldwell was Chief Editor. The Code of Federal Regulations publication program is under the direction of Martha B. Girard, assisted by Robert E. Jordan. to know... if any changes have been made to the Code of Federal Regulations or what documents have been published in the Federal Register without reading the Federal Register every day? If so, you may wish to subscribe to the LSA (List of CFR Sections Affected), the Federal Register Index, or both. LSA List of CFR Sections Affected The LSA (List of CFR Sections Affected) is designed to lead users of the Code of Federal Regulations to amendatory actions published in the Federal Register. The LSA is issued monthly in cumulative form. Entries indicate the nature of the changessuch as revised, removed, or corrected. $24.00 per year Federal Register Index The Index, covering the contents of the daily Federal Register, is issued monthly in cumulative form. Entries are carried primarily under the names of the issuing agencies. Significant subjects are carried as crossreferences. $22.00 per year A finding aid is included in 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 LSA (List of CFR Sections Affected) are mailed automatically to regular FR subscribers Order Form Mail To: Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402 Title 26-Internal Revenue (This book contains Parts 30 to 39) EDITORIAL NOTE: The OMB control numbers for Title 26 appear in §§ 601.9000 and 602.101 of this chapter. For the convenience of the user, §§ 601.9000 and 602.101 appear in the Finding Aids section of this volume. Part CHAPTER I-Internal Revenue Service, Department of the 31 |