Code of Federal Regulations Title 26, Volume 10, April 1, 2016 contains regulations governing Internal Revenue and may also be referenced as: - Code of Federal Regulations Title 26, Volume 10, April 1, 2016 - CFR Title 26 - CFR 26, Internal Revenue - CFR 26, Part 1, §§ 1.641 to 1.850, Internal Revenue This volume contains Part 1, §§ 1.641 to 1.850: - Part 1; INCOME TAXES (CONTINUED)