Code of Federal Regulations Title 26, Volume 3, April 1, 2016 contains regulations governing Internal Revenue and may also be referenced as:
- Code of Federal Regulations Title 26, Volume 3, April 1, 2016
- CFR Title 26
- CFR 26, Internal Revenue
- CFR 26, Part 1, §§ 1.140 to 1.169, Internal Revenue

This volume contains Part 1, §§ 1.140 to 1.169:
- Part 1, INCOME TAXES (CONTINUED)