26 CFR Chapter 1 (Parts 1.301 to 1.400) continues coverage on the United States Department of Treasury and the Internal Revenue Service covering rules, procedures, and regulations relating to income taxes and corporate distributions and adjustments, and more. Code of Federal Regulations Title 26, Volume 5, April 1, 2015 Containing parts Part 1, §§ 1.301 to 1.400 Part 1; INCOME TAXES (CONTINUED)