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26 CFR § 301.6108-1 - Publication of statistics of income.

---
identifier: "/us/cfr/t26/s301.6108-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6108-1 - Publication of statistics of income."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6108-1"
section_name: "Publication of statistics of income."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---

# 301.6108-1 Publication of statistics of income.

Pursuant to and in accordance with the provisions of section 6108, statistics reasonably available with respect to the operation of the income tax laws shall be prepared and published annually by the Commissioner.