Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Pts. 1(1.401-1.550), includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue Service.
Research Credit—For Taxable Years Beginning Before January 1, 1990 1.41-0A – 1.41-3A
Rules for Computing Credit for Investment in Certain Depreciable Property 1.45D-0 – 1.50-1
Rules for Computing Credit for Expenses of Work Incentive Programs 1.50A-1 – 1.51-1
Tax Surcharge 1.52-1 – 1.56-0
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations. Law libraries and some academic libraries should have a copy of this publication for their patrons.
