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Code of Federal Regulations, Title 26 Internal Rev 1.401-1.409, Revised as of April 1, 2025 : Code of Federal Regulations, Title 26 Internal Revenue - Office of the Federal Register (U.s.)

Code of Federal Regulations, Title 26 Internal Rev 1.401-1.409, Revised as of April 1, 2025

By: Office of the Federal Register (U.s.)

Paperback | 9 July 2026

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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.

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