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Code of Federal Regulations Title 26, Volume 20, April 1, 2017 contains regulations governing Internal Revenue and may also be referenced as: - Code of Federal Regulations Title 26, Volume 20, April 1, 2017 - CFR Title 26 - CFR 26, Internal Revenue - CFR 26, Parts 300 to 499, Internal Revenue This volume contains Parts 300 to 499: - Part 300; USER FEES - Part 301; PROCEDURE AND ADMINISTRATION - Part 302; TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 - Part 303; TAXES UNDER THE TRADING WITH THE ENEMY ACT - Part 304; Reserved - Part 305; TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982 - Parts 306-399; Reserved - Part 400; TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966 - Part 402; Reserved - Part 403; DISPOSITION OF SEIZED PERSONAL PROPERTY - Part 404; TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 - Parts 405-419; Reserved - Part 420; TEMPORARY REGULATIONS ON PROCEDURE AND ADMINISTRATION UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 - Parts 421-499; Reserved