26 CFR Part 1 (Parts 1.1001 to 1.1400) covers the Internal Revenue Service within the U.S. Department of Treasury. In this volume, you will find rules, procedures, and regulations relating to income taxes including gifts, transfer of property from the deceased, trust gifts, property in form of stocks or securities, capital loss and gains, retirement, and more are included within this work. U.S. Citizens, employers, estate planners and attorneys, tax consultants, tax accountants, and tax attorneys may value this printed volume as a reference. Code of Federal Regulations Title 26, Volume 13, April 1, 2015 Containing parts Part 1, §§ 1.1001 to 1.1400 Part 1; INCOME TAXES (CONTINUED)