---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchF"
level: "subchap"
label: "Subchapter F"
heading: "Procedure and Administration"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchF"
sections_count: 696
---

# Subchapter F — Procedure and Administration

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury

## Contents

- [Part 300 — User Fees](/cfr/26/chI-subchF-part300.md)
- [Part 301 — Procedure and Administration](/cfr/26/chI-subchF-part301.md)
- [Part 302 — Taxes under the International Claims Settlement Act, as Amended August 9, 1955](/cfr/26/chI-subchF-part302.md)
- [Part 303 — Taxes under the Trading with the Enemy Act](/cfr/26/chI-subchF-part303.md)
- [Part 304 — Part 304 [reserved]](/cfr/26/chI-subchF-part304.md)
- [Part 305 — Temporary Procedural and Administrative Tax Regulations under the Indian Tribal Governmental Tax Status Act of 1982](/cfr/26/chI-subchF-part305.md)
- [Part 306-399 — Parts 306-399 [reserved]](/cfr/26/chI-subchF-part306-399.md)
- [Part 400 — Temporary Regulations under the Federal Tax Lien Act of 1966](/cfr/26/chI-subchF-part400.md)
- [Part 402 — Part 402 [reserved]](/cfr/26/chI-subchF-part402.md)
- [Part 403 — Disposition of Seized Personal Property](/cfr/26/chI-subchF-part403.md)
- [Part 404 — Temporary Regulations on Procedure and Administration under the Tax Reform Act of 1976](/cfr/26/chI-subchF-part404.md)
- [Part 405-419 — Parts 405-419 [reserved]](/cfr/26/chI-subchF-part405-419.md)
- [Part 420 — Temporary Regulations on Procedure and Administration under the Employee Retirement Income Security Act of 1974](/cfr/26/chI-subchF-part420.md)
- [Part 421-499 — Parts 421-499 [reserved]](/cfr/26/chI-subchF-part421-499.md)