The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government. This print ISBN is the U.S. Federal Government official edition.

Title 26CFR, Part 1 (1.851-1.907), includes updated rules, regulations, procedures and administrative procedures associated with the Internal Revenue Service, Department of the Treasury, and income taxes. In this regulatory volume, you will find guidance on rentals and royalties, sale of property, nonresident student aliens, and nonresident individual aliens, foreign corporations, and more.

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