TY  - BOOK
ED  - West Publishing Company
ED  - United States
TI  - Federal tax regulations: 2026
SN  - 0499-6518
AV  - KF 6276 .5 2026
PY  - 2026///
CY  - [Place of publication not identified]
PB  - Thomson Reuters
KW  - Taxation
KW  - Law and legislation
KW  - United States
KW  - Periodicals
KW  - Local
N1  - "In force December 31, 2025"; Includes indexes; Issued in parts
N2  - 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
ER  -