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WHAT THE CODE OF FEDERAL REGULATIONS IS
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. The individual volumes of the Code are revised as of January 1 of each year.
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 immediate 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. By consulting the “List of CFR Sections Affected,” which is issued monthly and is cumulative and the “Cumulative List of Parts Affected” in the Federal Register, the user of the Code can quickly determine whether there have been any amendments since the preceding January í to the provisions of the Code in which he is interested. These lists will refer the user to the Federal Register in which he may find the latest amendment of any given rule.
Each volume of the Code contains amendments published during the preceding calendar year. 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 January 1 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 Sections Affected" is published at the end of each book.
Other tables and guides that relate to the Code of Federal Regulations include the following:
The subject index to the Code, which is revised annually, 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 3, The President. 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. Sales are handled exclusively by the Superintendent of Documents, Government Printing Office, Washington, D.C. 20402.
FRED J. EMERY January 4, 1971.
Title 26—Internal Revenue
(This book contains Part 1, 88 1.851 to 1.1200)
CHAPTER 1-Internal Revenue Service, Department of the Treasury (con