---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchA/part13"
level: "part"
label: "Part 13"
heading: "Temporary Income Tax Regulations under the Tax Reform Act of 1969"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchA-part13"
sections_count: 3
---

# Part 13 — Temporary Income Tax Regulations under the Tax Reform Act of 1969

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

## Sections

- [§13.0-13.9. Reserved](/cfr/26/13.0-13.9.md)
- [§13.10. Distribution of money in lieu of fractional shares.](/cfr/26/13.10.md)
- [§13.11. Revocation of election to report income on the installment basis.](/cfr/26/13.11.md)