Electronic Code of Federal Regulations.

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* Electronic Code of Federal Regulations (e-CFR) (www.gpoaccess.gov/ecfr) is a complete collection of Federal regulations published by the U.S. Government Printing Office (GPO) and is updated frequently. The e-CFR is still in the demonstration phase and is not yet recognized as an official legal edition. The GPO publishes the authoritative CFR in print and online at www.gpoaccess.gov/cfr. Title 26, Internal Revenue, is updated on April 1 each year. The search tools on the GPO site are limited, but practitioners can navigate them reasonably well with a general...