Code of Federal Regulations, Title 26: Part 1 Section 1.1001 to 1.1400 (Internal Revenue Service) IRS: Revised 4/16

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Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.