OF THE UNITED STATES OF AMERICA Having General Applicability and Legal Effect Published by the Division of the Federal Register, The National TITLE 26-INTERNAL REVENUE Chapter I-(Parts 1-137) UNITED STATES WASHINGTON: 1939 Additional copies of this volume may be procured from the Superintendent of Documents, Government Printing Office, Washington, D. C. PREFACE This volume, consisting of two books, contains the codification of the rules and regulations assigned to Title 26 of the Code of Federal Regulations and prepared pursuant to section 11 of the Federal Register Act, as amended (50 Stat. 304; 44 U. S. C., Sup., 311). A list of the agencies treated herein appears in the title table of contents on page 1. A table of titles and chapter headings for the entire Code of Federal Regulations appears on page iv. As indicated in this table, it is not unusual for the regulations of a department to be divided so as to appear under more than one title. The same division occasionally obtains for the regulations of independent offices and departmental bureaus. It also should be noted that the agencies appearing in this table are designated and assigned according to their status on June 1, 1938, and that such designation and assignment does not reflect any general reorganization effective subsequent to that date. Since the rules and regulations contained in the Code of Federal Regulations were codified as of June 1, 1938, it follows that this volume should be used in conjunction with the annual supplements to the Code and in conjunction with the daily issues of the Federal Register. Supplement I covers the period from June 1 to December 31, 1938. Each succeeding supplement will cover the period of one calendar year. It is provided in the Federal Register Act that the codified documents published by the Division of the Federal Register, as amended by documents subsequently filed with the Division, and published in the daily issues of the Federal Register, shall be prima facie evidence of the text of such documents and of the fact that they are in full force and effect on and after the date of publication. For additional information concerning the background, scope, and use of the Code of Federal Regulations refer to the general preface in Volume 1. TITLE 5-Administrative Personnel I United States Civil Service Commission TITLE 7-Agriculture SUBTITLE A-Office of the Secretary of Agriculture SUBTITLE B-Regulations of the Department of Agriculture I Bureau of Agricultural Economics, Department of Agriculture II III Bureau of Entomology and Plant Quarantine, Department of Agriculture IV Federal Crop Insurance Corporation, Department of Agriculture VI Soil Conservation Service, Department of Agriculture VII Agricultural Adjustment Administration, Department of Agriculture VIII Sugar Division, Agricultural Adjustment Administration, Department of Agriculture IX Division of Marketing and Marketing Agreements, Agricultural Adjustment Administration, Department of Agriculture TITLE 8-Aliens and Citizenship I Immigration and Naturalization Service, Department of Labor I TITLE 9-Animals and Animal Products Bureau of Animal Industry, Department of Agriculture II Bureau of Dairy Industry, Department of Agriculture Chap. TITLE 12-Banks and Banking I Bureau of the Comptroller of the Currency, Department of the Treasury II III TITLE 13-Business Credit I Reconstruction Finance Corporation TITLE 14-Civil Aviation I Bureau of Air Commerce, Department of Commerce TITLE 15-Commerce SUBTITLE A-Office of the Secretary of Commerce I Bureau of the Census, Department of Commerce II III National Bureau of Standards, Department of Commerce Bureau of Foreign and Domestic Commerce, Department of Commerce IV Foreign-Trade Zones Board TITLE 16-Commercial Practices I Federal Trade Commission I TITLE 17-Commodity and Securities Exchanges Commodity Exchange Administration, Department of Agriculture II Securities and Exchange Commission I Federal Power Commission I II TITLE 18-Conservation of Power TITLE 19-Customs Duties Bureau of Customs, Department of the Treasury III Committee for Reciprocity Information TITLE 20-Employees' Benefits I United States Employees' Compensation Commission II III Social Security Board TITLE 21-Food and Drugs I Food and Drug Administration, Department of Agriculture I Bureau of Public Roads, Department of Agriculture TITLE 24-Housing Credit I Federal Home Loan Bank Board II Federal Savings and Loan System III Federal Savings and Loan Insurance Corporation IV Home Owners' Loan Corporation V Federal Housing Administration VI United States Housing Authority, Department of the Interior TITLE 25-Indians I Office of Indian Affairs, Department of the Interior II Indian Arts and Crafts Board, Department of the Interior |