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What is 26 Code of Federal Regulations (C.F.R.)? [Definition]

26 Code of Federal Regulations (C.F.R.) 
Title 26 of the Code of Federal Regulations (C.F.R.) contains the Treasury Department’s official and binding interpretations of Title 26 of the United States Code. These are also called “Treasury Regulations” (Treas. Reg.). When the IRS proposes new Treasury Regulations, they are published in the Federal Register for notice and comment. Temporary and final regulations are then published in the Federal Register and in the Internal Revenue Bulletin as “Treasury Decisions,” prior to ultimate publication in Title 26 of the Code of Federal Regulations. Therefore citations of these regulations may begin “26 C.F.R.” or simply “Treas. Reg.”

[1031Gateway hosts the full text of 26 C.F.R. 1.1031(k)-1 here for convenience. All sections of Title 26 are available in the official e-CFR here, and they are typically updated within two days after changes become effective. Cornell University Law School’s Legal Information Institute also hosts the full text of 26 C.F.R. here.]

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