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Code of Federal Regulations Title 26, Volume 8, April 1, 2017 contains regulations governing Internal Revenue and may also be referenced as:- Code of Federal Regulations Title 26, Volume 8, April 1, 2017- CFR Title 26- CFR 26, Internal Revenue- CFR 26, Part 1, §§ 1.441 to 1.500, Internal RevenueThis volume contains Part 1, §§ 1.441 to 1.500:- Part 1; INCOME TAXES (CONTINUED)