Code of Federal Regulations Title 26, Volume 4, April 1, 2016 contains regulations governing Internal Revenue and may also be referenced as:
- Code of Federal Regulations Title 26, Volume 4, April 1, 2016
- CFR Title 26
- CFR 26, Internal Revenue
- CFR 26, Part 1, §§ 1.170 to 1.300, Internal Revenue

This volume contains Part 1, §§ 1.170 to 1.300:
- Part 1, INCOME TAXES (CONTINUED)