This volume of the Code of Federal Regulations addresses specific sections of U.S. Internal Revenue law, focusing on Income Taxes (Continued). It contains the official codification of the general and permanent rules published in the Federal Register by the Internal Revenue Service. The regulations covered herein are specifically Part 1, sections 1.851 through 1.907, detailing various aspects of income tax regulations as of April 1, 2016.

This volume is an official compilation of federal tax regulations, serving as a critical resource for legal and financial professionals. Its authority stems directly from its publication by the Office of the Federal Register, ensuring its status as a primary source document. The specific sections covered provide detailed guidance on particular aspects of income taxation, making it an indispensable tool for compliance and understanding.