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EXPLANATION

This Pocket Supplement contains the changes and additions affecting Parts 30
to 39 of Title 26 of the Code of Federal Regulations which were published in the
Federal Register since December 31, 1960.

Amendatory documents which were published during this period, but are no
longer effective are not carried in full text. Citations to such documents are carried
in notes entitled “Prior Amendments.” All documents directly affecting Parts 30
to 39 of Title 26 during this period are tabulated in the “List of Sections Affected"
appearing at the end of this Pocket Supplement.

A compilation of the list of sections affected for the entire Code of Federal
Regulations from January 1, 1949, through December 31, 1963, is published in a
separate volume entitled “List of Sections Affected, 1949–1963.”

A General Explanation of the Code of Federal Regulations appears in the
volume containing Titles 1–3, and in the General Index volume.

Citations of authority have been supplied only for those sections not covered by
the authority cited in the Code.

Dates appearing in citations of source are dates of publication in the Federal
Register, and should not be construed as effective dates.

This Pocket Supplement was compiled and edited by the Office of the Federal
Register, National Archives and Records Service, General Services Administration.

Title 26, Parts 30 to 39
Revised as of Jan. 1, 1961

supplemented with
this Cumulative Pocket Supplement

brings these Parts
up to date as of Jan. 1, 1966

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 1966

For sale by the Superintendent of Documents, U.8. Government Printing Office

UNITED STATES O AMERICA

Table of Contents

Page

Title 26:

Chapter 1—Internal Revenue Service, Department of the Treasury

(Parts 30 to 39) . . . . . . . . . . . . . . . . .

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Finding Aids:

List of Current CFR Volumes ..............

109

List of Superseded CFR Volumes . . . . . . . . . . . .

113

Table of CFR Titles and Chapters ............

119

Alphabetical List of CFR Subtitles and Chapters . . . . . . .

129

List of Sections Affected ...............

135

Cite this Pocket Supplement CFR

thus: 26 CFR 31.0–2

Title 26–Internal Revenue

Part

CHAPTER 1—Internal Revenue Service, Department of the Treasury (con

tinued) . . . . . . . . . . . . . . . . . . . . . .

31

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