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Cite this Code CER

thus: 26 CFR 1.301

Explanation

WHAT THE CODE OF FEDERAL REGULATIONS IS

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. The individual volumes of the Code are revised as of January 1 of each year.

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 immediate 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. By consulting the “List of CFR Sections Affected,” which is issued monthly and is cumulative and the “Cumulative List of Parts Affected” in the Federal Register, the user of the Code can quickly determine whether there have been any amendments since the preceding January 1 to the provisions of the Code in which he is interested. These lists will refer the user to the Federal Register in which he may find the latest amendment of any given rule.

EFFECTIVE DATES

Each volume of the Code contains amendments published during the preceding calendar year. 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.

OBSOLETE PROVISIONS

Provisions that become obsolete before January 1 are not carried. Code users may find the text of provisions in effect on a given date in the past by using the 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 Sections Affected" is published at the end of each book.

Other tables and guides that relate to the Code of Federal Regulations include the following:

Designation

Nature

Citation

Guide to Record Retention Index-digest of Federal laws and 1 CFR App. A Requirements.

rules requiring the retention

of records. List of Acts Requiring Pub- | Table of Acts with Statutory and 1 CFR App. B

lication in the Federal Reg U.S.C. citations.

ister. Guide to Federal Register Table of Finding Aids and loca-| 1 CFR App. C Finding Aids.

tion in Federal Register Pub

lications. Parallel Tables of Statutory Table of U.S.C. citations with 2 CFR Authorities and Rules.

related CFR citations.
Parallel Tables of Presidential Table of Proclamations and Ex- | 3 CFR
Documents.

ecutive orders included or
cited in CFR.

The subject index to the Code, which is revised annually, is contained in a separate volume entitled "General Index.” This volume also contains a table 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 3, The President.

INQUIRIES AND SALES

Inquiries concerning technical or legal aspects of the Code should be addressed to the Director, Office of the Federal Register, National Archives and Records Service, General Services Administration, Washington, D.C. 20408. Sales are handled exclusively by the Superintendent of Documents, Government Printing Office, Washington, D.C. 20402.

FRED J. EMERY January 3, 1972.

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List of CFR Sections Affected

$5.00

U 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 ...

$7.00

per year

The Federal Register Subject Index Subject Indexes covering the contents of the daily Federal Register are issued monthly, quarterly, and annually. Entries are carried primarily under the names of the issuing agencies, with the most significant subjects additionally carried in appropriate alphabetical position.

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

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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 ($5.00 a year domestic; $6.25 foreign)
................ FEDERAL REGISTER SUBJECT INDEX ($3.00 a year domestic; $3.75 foreign)

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DAILY SUPPLEMENT TO THE
CODE OF FEDERAL REGULATIONS ...

publishes daily the full text of

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FEDERAL REGISTER Subscription Price: $25 a year; $2.50 a month

CODE OF FEDERAL REGULATIONS Subscription Price: $195.00 a year (Individual volumes separately priced)

It is through Federal Register publication that the public is given the opportunity to participate in Federal rulemaking activities such as motor vehicle safety standards, environmental regulations and many other items of interest to the average consumer. Each issue now contains a “Highlight" list ing which gives a brief description of the major items of general interest in that issue,

THE CODE OF FEDERAL REGULATIONS is a codification of the general and permanent Federal regulations. Regulatory material published in the Federal Register is keyed to the Code of Federal Regulations, which is published under 50 titles, pursuant to 44 U.S.C. 1510.

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:

............... FEDERAL REGISTER $25.00 domestic; 36.00 foreign ($2.50 monthly) ................ CODE OF FEDERAL REGULATIONS $195.00 domestic; $245.00 foreign

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