The Code of Federal Regulations Title 26, Volume 20, April 1, 2016, provides the official compilation of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the Federal Government concerning Internal Revenue. This volume specifically addresses regulations from Part 300 to Part 499, covering a range of topics critical to tax administration and compliance. It includes detailed sections on user fees, general procedure and administration, taxes related to international claims and trading with the enemy acts, and temporary regulations under various significant tax legislation such as the Indian Tribal Governmental Tax Status Act of 1982, the Federal Tax Lien Act of 1966, and the Employee Retirement Income Security Act of 1974. The content is presented as a direct record of federal law, intended for legal professionals, tax practitioners, and government agencies requiring precise regulatory information.

As a volume of the Code of Federal Regulations, this publication serves as an official legal reference. Its authority stems from its direct compilation of federal rules and regulations, making it an indispensable resource for legal professionals, tax advisors, and government bodies. The content is factual and regulatory in nature, intended for precise application rather than general readership. Its value lies in its comprehensiveness and official status as a record of tax law.