[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.0-1]

[Page 8-9]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.0-1  Internal Revenue Code of 1954 and regulations.

    (a) Enactment of law. The Internal Revenue Code of 1954 which became 
law upon enactment of Public Law 591, 83d Congress, approved August 16, 
1954, provides in part as follows:

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That
    (a) Citation. (1) The provisions of this Act set forth under the 
heading ``Internal Revenue Title'' may be cited as the ``Internal 
Revenue Code of 1954''
    (2) The Internal Revenue Code enacted on February 10, 1939, as 
amended, may be cited as the ``Internal Revenue Code of 1939''.
    (b) Publication. This Act shall be published as volume 68A of the 
United States Statutes at Large, with a comprehensive table of contents 
and an appendix; but without an index or marginal references. The date 
of enactment, bill number, public law number, and chapter number, shall 
be printed as a headnote.
    (c) Cross reference. For saving provisions, effective date 
provisions, and other related provisions, see chapter 80 (sec. 7801 and 
following) of the Internal Revenue Code of 1954.
    (d) Enactment of Internal Revenue Title into law. The Internal 
Revenue Title referred to in subsection (a)(1) is as follows:

                                * * * * *

In general, the provisions of the Internal Revenue Code of 1954 are 
applicable with respect to taxable years beginning after December 31, 
1953, and ending after August 16, 1954. Certain provisions of that Code 
are deemed to be included in the Internal Revenue Code of 1939. See 
section 7851.
    (b) Scope of regulations. The regulations in this part deal with (1) 
the income taxes imposed under subtitle A of the Internal Revenue Code 
of 1954, and (2) certain administrative provisions contained in subtitle 
F of such Code relating to such taxes. In general, the applicability of 
such regulations is commensurate with the applicability of the 
respective provisions of the Internal Revenue Code of 1954 except that 
with respect to the provisions of the Internal Revenue Code of 1954 
which are deemed to be included in the Internal Revenue Code of 1939, 
the regulations relating to such provisions are applicable to certain 
fiscal years and short taxable years which are subject to the Internal 
Revenue Code of 1939. Those provisions of the regulations which are 
applicable to taxable years subject to the Internal Revenue Code of 1939 
and the specific taxable years to which such provisions are so 
applicable are identified in each instance. The regulations in 26 CFR 
(1939) part 39 (Regulations 118) are continued in effect until 
superseded by the regulations in this part. See Treasury Decision 6091, 
approved August 16, 1954 (19 FR 5167, C.B. 1954-2, 47).

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                        Normal Taxes and Surtaxes

                     DETERMINATION OF TAX LIABILITY

                           Tax on Individuals