Cfr Title 26 Pts 50-299 ; Code Of Federal Regulations (2023)

Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Pts. 50-299, includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue Service.

Part 50 Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining

Part 51Branded Prescription Drug Fee51.1 – 51.6302-1

Part 52Environmental Taxes 52.0-1 – 52.4682-5

Part 53 Foundation and Similar Excise Taxes 53.4940-1 – 53.7701-1

Part 54 Pension Excise Taxes 54.4971-1 – 54.9833-1

Part 55Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies55.4981-1 – 55.7701-1

Part 56 Public Charity Excise Taxes 56.4911-0 – 56.7701-1

Part 57 Health Insurance Providers Fee 57.1 – 57.6302-1

Part 141 Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974 141.4975-13

§ 141.4975-13 Definition of “amount involved” and “correction”.

Part 143 Temporary Excise Tax Regulations Under the Tax Reform Act of 1969 143.1 – 143.6

Part 145 Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97–424)145.4051-1 – 145.4061-1

Parts 151–155 [Reserved]

Part 156 Excise Tax on Greenmail 156.5881-1 – 156.7701-1

Subpart A Tax on Greenmail 156.5881-1

Subpart B Procedure and Administration 156.6001-1 – 156.7701-1

Part 157 Excise Tax on Structured Settlement Factoring Transactions 157.5891-1 – 157.7701-1

Parts 158–169 [Reserved]

Subchapter E [Reserved]

Parts 170–299 [Reserved]

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.