26 CFR Part 1, Parts 1.61 to 1.139 continues coverage on the rules and regulations concerning income taxes. This volume primarily features content from the Internal Revenue Service, U.S. Department of Treasury. Code of Federal Regulations Title 26, Volume 2, April 1, 2015 Containing parts Part 1, 1.61 to 1.139 Part 1; INCOME TAXES (CONTINUED)

Code of Federal Regulations Title 26, Volume 16, April 1, 2015 Containing parts Parts 2 to 29 Part 2; MARITIME CONSTRUCTION RESERVE FUND Part 3; CAPITAL CONSTRUCTION FUND Part 4; TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE Part 5; TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 Part 5c; TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 Part 5e; TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS Part 5f; TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 Part 6a; TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980 Part 7; TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 Part 8; TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483) Part 9; TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975 Part 11; TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 Part 12; TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971 Part 13; TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 Part 15; TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING Part 15a; TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT Part 16; TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1962 Part 16a; TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS Part 18; TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982 Part 19; TEMPORARY REGULATIONS UNDER THE REVENUE ACT OF 1964 Part 20; ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Part 22; TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 Part 25; GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Part 26; GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986

"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Special edition of the Federal Register, containing a codification of documents of general applicability and future effect as of July 1, ... with ancillaries.