CFR 26, Part 1, §§ 1.61 to 1.139, Internal Revenue, April 01, 2017 (Volume 2 of 22)
by Office Of The Federal Register (Cfr)
Official text of 26 CFR §§ 1.61–1.139 as published April 1, 2017, detailing U.S. income-tax regulations in a single reference volume.
About This Book
This volume contains the codified federal regulations governing income taxation as issued by the Internal Revenue Service.
It presents the exact text of 26 CFR Part 1, sections 1.61 through 1.139, current as of April 1, 2017.
The material is arranged in the official order used by the U.S. Government Publishing Office.
Users can reference these rules to understand definitions, inclusions, and exclusions that affect gross-income calculations.
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