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Cite this Code CFR

thus: 26 CFR 1.401

Explanation

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 Federal Government. The Code is divided into 50 titles which represent broad areas subject to Federal regulation. Each title is divided into chapters which usually bear the name of the issuing agency. Each chapter is further subdivided into parts covering specific regulatory areas.

ISSUE DATES

Each volume of the Code is revised at least once each calendar year and issued on a quarterly basis approximately as follows: Title 1 through Title 16_

as of January 1 Title 17 through Title 27

as of April 1 Title 28 through Title 41

as of July 1 Title 42 through Title 50

Las of October 1 The appropriate revision date is printed on the cover of each volume.

LEGAL STATUS

The contents of the Federal Register are required to be judicially noticed (44 U.S.C. 1507). The Code of Federal Regulations is prima facie evidence of the text of the original documents (44 U.S.C. 1510). HOW TO USE THE CODE OF FEDERAL REGULATIONS

The Code of Federal Regulations is kept up to date by the individual issues of the Federal Register. These two publications must be used together to determine the latest version of any given rule.

To determine whether there have been any amendments since the revision date of the Code volume in which the user is interested in this case, April 1, 1976) the following two lists must be consulted: the “Cumulative List of CFR Sections Affected” issued monthly and the "Cumulative List of Parts Affected” which appears daily in the Federal Register. These two lists will refer the user to the Federal Register page where he may find the latest amendment of any given rule: EFFECTIVE DATES

Each volume of the Code contains amendments published in the Federal Register since the last revision of that volume of the Code. Source citations for the regulations are referred to by volume number and page number of the Federal Register and date of publication. Publication dates and effective dates are usually not the same and care must be exercised by the user in determining the actual effective date. In instances where the effective date is beyond the cut-off date for the Code a note has been inserted to reflect the future effective date.

Provisions that become obsolete before the revision date stated on the cover of each volume are not carried. Code users may find the text of provisions in effect on a given date in the past by using the appropriate numerical list of sections affected. For the period before January 1, 1964, the user should consult the "List of Sections Affected, 1949–1963” published in a separate volume. For the period beginning January 1, 1964, a "List of CFR Sections Affected” is published at the end of each CFR volume. CFR INDEXES

The subject index to the Code, which is revised annually is contained in a separate volume entitled “General Index." This volume also contains a list of CFR titles, chapters, and parts, an alphabetical list of CFR subtitles and chapters, and lists of current and superseded CFR volumes.

An index to the text of Presidential documents is found at the end of each compilation of Title 3A, The President. ADDITIONAL FINDING AIDS

A separate annually revised volume, entitled "Finding Aids”, contains additional narrative assistance and tabular guides to materials in the Code of Federal Regulations. This volume contains a description of all the publications of the Office of the Federal Register, as well as the following tables:

Designation

Nature

Table 1-Parallel Table of Statutory Au

thorities and Rules. Table II-Presidential Documents In

cluded or Cited in Currently

Effective Rules.
Table III-Acts Requiring Publication in

Federal Register.

Table of U.S.C. citations with related CFR

citations. Table of Proclamations, Executive orders,

Memoranda, Letters, Reorganization

Plans, etc. included or cited in CFR. Table of Acts with Statutory and U.S.C.

citations.

This volume also contains lists of current and superseded CFR volumes, an alphabetical list of CFR subtitles and chapters, and a table of CFR titles, chapters, and parts.

The Federal Register Index is issued monthly, quarterly, and annually, and is a consolidation of the "Contents” entries in the daily Federal Register. GENERAL INQUIRIES

The Code of Federal Regulations is published under the editorial direction of Robert E. Lewis assisted by Robert Jordan. For this volume Donna Rickett was Chief Editor, and James Earl Cooks, Associate Editor. Inquiries concerning the technical or legal aspects of this volume may be addressed to the Director, Office of the Federal Register, National Archives and Records Service, General Services Administration, Washington, D.C. 20408 (telephone 202-523-5240). SALES

Sales are handled exclusively by the Superintendent of Documents, Government Printing Office, Washington, D.C. 20402.

FRED J. EMERY,

Director, April 1, 1976.

Office of the Federal Register.

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know it any

if any changes have been made in these regulations since the revision date of this book without reading the FEDERAL REGISTER every day? If so, you may wish to subscribe to the "List of CFR Sections Affected."

$10

per year

List of CFR Sections Affected

per year The "List of CFR Sections Affected" is designed to lead users of the Code of Federal Regulations to amendatory actions published in the Federal Register, and is issued monthly in cumulative form. Entries indicate the nature of the changes.

Also available on a subscription basis

The Federal Register Index

$8.00

per year

Indexes covering the contents of the daily Federal Register are issued monthly and annually. Entries are carried primarily under the names of the issuing agencies. Significant subjects are also carried.

A finding aid is included at the end of each publication which lists Federal Register page numbers with the date of publication in the Federal Register.

Note to FR Subscribers: FR Indexes and the "List of CFR Sections Affected" will continue to be mailed free of charge to regular FR subscribers.

Mail order form to:
Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402

There is enclosed $

for

subscription(s) to the publications checked below:

LIST OF CFR SECTIONS AFFECTED ($10.00 a year domestic; $12.50 foreign)
FEDERAL REGISTER INDEX ($8.00 a year domestic; $10.00 foreign)

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