num_pages: 877
description: The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.
language: English
title: Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (Sections 1.851-1.907), Revised as of April 1, 2006
titlecomplete: Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (Sections 1.851-1.907), Revised as of April 1, 2006
publisher: National Archives and Records Administra