A Glimpse into 1997’s Tax Landscape: GovInfo.gov Releases Comprehensive CFR Title 26, Volume 8
Washington D.C. – For those seeking a detailed understanding of the United States tax regulations as they stood in 1997, a significant resource has recently been made available. GovInfo.gov, the official portal for U.S. government publications, has released the complete digitized version of the 1997 Code of Federal Regulations (CFR) Title 26, Volume 8. This publication, made accessible on August 20, 2025, at 21:47, offers a comprehensive look into the internal revenue laws and their corresponding administrative rules from that specific year.
The Code of Federal Regulations is the codification of the general and permanent rules and regulations published in the Federal Register by the executive departments and agencies of the Federal Government. Title 26 of the CFR specifically pertains to “Internal Revenue” and covers a vast array of tax-related matters, from income tax to excise tax, employment tax, and estate and gift tax. Volume 8 of the 1997 edition is particularly noteworthy as it consolidates a significant portion of these regulations, providing a valuable historical archive for researchers, legal professionals, tax practitioners, and anyone interested in the evolution of tax law.
The release of this volume by GovInfo.gov underscores the commitment to providing public access to vital government information. In an era where historical data is increasingly sought after for analysis and comparative studies, having digitized and readily available resources like this is invaluable. Researchers can now delve into the specific provisions, definitions, and procedures that governed taxation in the United States during the late 1990s. This can be crucial for understanding the legislative and administrative context of various economic activities and policy decisions from that period.
For tax professionals, this release serves as a historical reference point, allowing for a deeper understanding of how tax laws have evolved. It can aid in analyzing the impact of subsequent legislative changes or in tracing the origins of current tax principles. Similarly, academics and students of law and economics will find this a rich source for examining the intricacies of tax policy and its implementation at a specific juncture in American history.
The availability of this digitized volume on GovInfo.gov ensures that this important historical document is preserved and accessible for future generations. It highlights the ongoing efforts to make government records more user-friendly and discoverable, promoting transparency and facilitating a more informed public discourse on matters of taxation and fiscal policy. Individuals interested in exploring the 1997 tax landscape can now access this comprehensive resource directly through GovInfo.gov.
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govinfo.gov Code of FederalRegulations (Annual Edition) published ‘CFR-1997-title26-vol8’ at 2025-08-20 21:47. Please write a detailed article about this news in a polite tone with relevant information. Please reply in English with the article only.