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Code of Federal Regulations Title 26, Volume 1, April 1, 2017 contains regulations governing Internal Revenue and may also be referenced as: - Code of Federal Regulations Title 26, Volume 1, April 1, 2017 - CFR Title 26 - CFR 26, Internal Revenue - CFR 26, Part 1, §§ 1.0 to 1.60, Internal Revenue This volume contains Part 1, §§ 1.0 to 1.60: - Part 1; INCOME TAXES