Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set forth by the Internal Revenue Service. Additions and revisions to this section of the code are posted annually by April. Publication follows within six months.
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The CFRs are authored by the Office of the Federal Register (OFR). The Office of the Federal Register is part of the National Archives and Records Administration (NARA) and provides access to the official text of federal laws, presidential documents, and regulations.
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