Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Pts. 1(1.170-1.300), includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue Service.
temized Deductions for Individuals and Corporations (Continued) 1.170-3 – 1.199A-12
Additional Itemized Deductions for Individuals 1.211-1 – 1.221-2
Special Deductions for Corporations 1.241-1 – 1.250(b)-6
Items Not Deductible 1.261-1 – 1.280H-1T
Taxable Years Beginning Prior to January 1, 1986 1.274-5A
Terminal Railroad Corporations and Their Shareholders 1.281-1 – 1.300
Corporate Distributions and Adjustments
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.
