Code of Federal Regulations (Annual Edition)
About the Code of Federal Regulations
The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. It is divided into 50 titles that represent broad areas subject to Federal regulation. The 50 subject matter titles contain one or more individual volumes, which are updated once each calendar year, on a staggered basis. The annual update cycle is as follows: titles 1-16 are revised as of January 1; titles 17-27 are revised as of April 1; titles 28-41 are revised as of July 1; and titles 42-50 are revised as of October 1. Each title is divided into chapters, which usually bear the name of the issuing agency. Each chapter is further subdivided into parts that cover specific regulatory areas. Large parts may be subdivided into subparts. All parts are organized in sections, and most citations to the CFR refer to material at the section level. Read More
Click here to access the e-CFR (Electronic Code of Federal Regulations), the regularly updated online version of the CFR.
| ID | Regulation | Section |
|---|---|---|
| 244 | ||
| 245 | ||
| 246 | ||
| 247 | ||
| 248 | Alternate valuation |
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| 249 | Material participation requirements for valuation of certain farm and closely-held business real property. |
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| 250 | Extension of time for filing the return. |
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| 252 | Returns; person required to file return. |
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| 253 | Returns; contents of returns. |
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| 254 | Returns; documents to accompany the return. |
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| 255 | Returns; time for filing estate tax return. |
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| 256 | Extension of time for filing the return. |
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| 257 | Time and place for paying tax shown on the return. |
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| 258 | Extension of time for paying tax shown on the return. |
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| 259 | Extension of time for paying deficiency in tax. |
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| 260 | Extension of time for payment of estate tax on value of reversionary or remainder interest in property. |
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| 261 | Bonds where time to pay tax or deficiency has been extended. |
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| 262 | Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business. |
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| 263 | Extension of time for payment of estate tax where estate consists largely of interest in closely held business. |
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| 264 | Definition of an interest in a closely held business. |
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| 265 | Acceleration of payment. |
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| 266 | Special rules applicable where due date of return was before September 3, 1958. |
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| 267 | Special lien for estate tax deferred under section 6166 or 6166A. |
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| 268 | Special lien for additional estate tax attributable to farm, etc., valuation. |
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| 269 | Interest on underpayments. |
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| 270 | Classification of organizations for federal tax purposes. |
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| 271 | Business entities; definitions. |
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| 272 | Classification of certain business entities. |
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| 273 | Extensions of time to make elections. |
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| 274 | Automatic extensions. |
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| 275 | Method of valuing farm real property. |
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| 276 | Election and agreement to have certain property valued under section 2032A for estate tax purposes. |
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| 277 | Certain property for which marital deduction was previously allowed. |
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| 316 | Other extensions. |