26 CFR Part 1, Parts 1.61 to 1.139 continues coverage on the rules and regulations concerning income taxes. This volume primarily features content from the Internal Revenue Service, U.S. Department of Treasury. Code of Federal Regulations Title 26, Volume 2, April 1, 2015 Containing parts Part 1, §§ 1.61 to 1.139 Part 1; INCOME TAXES (CONTINUED)