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UNITED STATES OF AMERICA
Having General Applicability and Legal Effect
in Force June 1, 1938
Published by the Division of the Federal Register, The National
Act as Amended June 19, 1937
TITLE 26-INTERNAL REVENUE
Chapter 1-(Parts 1-137)
Additional copies of this volume may be procured from the Superintendent of Documents,
Government Printing Office, Washington, D. C.
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 1 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.
TABLE OF TITLES AND CHAPTER HEADINGS
TITLE 1-General Provisions Chap.
I Administrative Committee of the Federal Register
TITLE 2—The Congress
TITLE 3-The President
TITLE 5-Administrative Personnel I United States Civil Service Commission
TITLE 6-Agricultural Credit
SUBTITLE B-Regulations of the Department of Agriculture
Agriculture IX Division of Marketing and Marketing Agreements, Agricultural Adjustment Administration, Department of Agriculture
TITLE :Aliens and Citizenship
TITLE I Animals and Animal Products
TITLE 10—Army: War Department
V Military Reservations and National Cemeteries
TITLE 12–Banks and Banking
I Bureau of the Comptroller of the Currency, Department of the Treasury
TITLE 13-Business Credit
TITLE 14—Civil Aviation
SUBTITLE B-Regulations Relating to Commerce
TITLE 16—Commercial Practices I Federal Trade Commission
TITLE 17–Commodity and Securities Exchanges Commodity Exchange Administration, Department of Agriculture II Securities and Exchange Commission
TITLE 18—Conservation of Power
TITLE 19 Customs Duties
TITLE 20—Employees' Benefits
TITLE 21-Food and Drugs
TITLE 22—Foreign Relations
TITLE 24-Housing Credit
V Federal Housing Administration