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  <titleInfo>
    <title>Federal tax regulations</title>
    <subTitle>2026</subTitle>
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    <publisher>Thomson Reuters</publisher>
    <dateIssued>2026</dateIssued>
    <dateIssued encoding="marc" point="start">1954</dateIssued>
    <edition>2026</edition>
    <issuance>monographic</issuance>
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    <extent>7 v. 27 cm.</extent>
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  <abstract>The 2026 Federal Tax Regulations comprise the seventy-third in the annual series. The series preserves in permanent form, the regulations promulgated by the Treasury Department that interpret statutory provisions relating to income, estate, gift, and employment taxes, that illustrate methods of compliance, and that govern practice before the Internal Revenue Service. The regulations are codified in Code of Federal Regulations, Title 26—Internal Revenue, or Title 31—Money and Finance, and the Internal Revenue Code references are identical to 26 U.S.C.A. sections. These volumes contain regulations adopted through December 31, 2025.</abstract>
  <note>"In force December 31, 2025"</note>
  <note>Includes indexes.</note>
  <note>Issued in parts.</note>
  <note>Promulgated by the Internal Revenue Service.</note>
  <note>"Kept to date through U.S. code congressional and administrative news."</note>
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    <topic>Taxation</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
    <topic>Periodicals</topic>
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  <classification authority="lcc">KF 6276 .5 2026</classification>
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