26 CFR Part 1 (Parts 1.0 to 1.60) covers the U.S. Department of Treasury Internal Revenue Service. This volume covers rules, procedures, and regulations pertaining to income taxes, including income taxes on individuals, limitations on tax, change in rates applicable to tax year, exemptions, husband and wife filing separate returns, tax on corporations, special rules applicable to married taxpayers, education credits, mortgage interest credits, estate trusts and funds, capital gains, and more. Code of Federal Regulations Title 26, Volume 1, April 1, 2015 Containing parts Part 1, §§ 1.0 to 1.60 Part 1; INCOME TAXES