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The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.
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 United States Federal Government.
The Code of Federal Regulations Title 26 contains the codified Federal laws and regulations that are in effect as of the date of the publication pertaining to Federal taxes and the Internal Revenue Service.