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DEPOSITED BY THE ONITED STATES OF AMERMCA

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Table of Contents

Explanation

Title 26:

Chapter 1-Internal Revenue Service, Department of the Trea

(Parts 300 to 499)

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Explanation

This book contains the rules and regulations constituting Parts 30 of Title 26, Revised as of January 1, 1969. It replaces the volume cor the 1968 revision of Parts 300 to 499 of Title 26 and becomes an integ of the Code of Federal Regulations.

The text in this revision is derived from the latest text of the n regulations, general and permanent in nature, duly promulgate before December 31, 1968. All dates appearing in the source citat dates of publication in the Federal Register and should not be ca as effective dates.

Current regulatory material appearing in the daily issues of the Register follows the numbering system used herein, and serves as supplement hereto. This book contains the following finding aids: of CFR titles and chapters; an alphabetical list of CFR subtitles ar ters; and a list of sections affected which furnishes Federal Register to all changes in this book beginning January 1, 1964, including which are no longer in effect.

A compilation of the list of sections affected for the entire Code of Regulations from January 1, 1949, through December 31, 1963, is p in a separate volume entitled "List of Sections Affected, 1949–196

A General Explanation of the Code of Federal Regulations, a lis rent CFR volumes, and a list of superseded CFR volumes appea volume containing Title 1 and in the General Index volume. titles, subtitles, chapters, subchapters, and parts of the entire Code of Regulations is also published in the General Index volume.

This volume is published pursuant to Part 30 of the regulation Administrative Committee of the Federal Register, as revised Dece 1965 (30 F.R. 15131; 1 CFR Part 30), under the authority cont section 11 of the Federal Register Act, as amended (44 U.S.C. 1510 contents of the Federal Register and the Code of Federal Regula by law prima facie evidence of the text of the original documents required to be judicially noticed (44 U.S.C. 1507, 1510). The citation of the Code is "CFR.” Thus the citation “26 CFR 301.600 to section 301.6001 of this Title.

DAVID C. EBE January 2, 1969.

A

1

Cite this Code CFR

thus: 26 CFR 301.6001

vi

Title 26-Internal Revenue

(This book contains Parts 300 to 499)

CHAPTER 1—Internal Revenue Service, Department of the Treasury (c

tinued)

Cite this Code CFR

thus: 26 CFR 301.6001

1

vi

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