26 CFR Parts 300 to 499 covers the United States Department of Treasury, Internal Revenue Service. In this volume, you will find, rules, procedures, acts, and regulations pertaining to the IRS administration.Code of Federal Regulations Title 26, Volume 20, April 1, 2015Containing parts Parts 300 to 499Part 300, USER FEESPart 301, PROCEDURE AND ADMINISTRATIONPart 302, TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955Part 303, TAXES UNDER THE TRADING WITH THE ENEMY ACTPart 304, ReservedPart 305, TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982Parts 306-399, ReservedPart 400, TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966Part 402, ReservedPart 403, DISPOSITION OF SEIZED PERSONAL PROPERTYPart 404, TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976Parts 405-419, ReservedPart 420, TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974Parts 421-499, Reserved