26 CFR Part 1 (Parts 1.441 to 1.500) continues coverage of income taxes to include deferred compensation, pre-closing escrows, hedging transactions, installment obligations, and more. Code of Federal Regulations Title 26, Volume 8, April 1, 2015 Containing parts Part 1, §§ 1.441 to 1.500 Part 1; INCOME TAXES (CONTINUED)