The IRS Looseleaf regulation system is a compilation of all tax regulations issued by the Service, except those relating to alcohol, tobacco, firearms and tax conventions.

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 United States Federal Government. This print ISBN is the official U.S. Federal Government edition of this product. CFR 26 Part 600-End covers the rules, regulations, and procedures relating to OMB control numbers under the Paperwork Reduction Act, Presidential Campaign Fund, and more. Other related products: Code of Federal Regulations, Title 11, Federal Elections, Revised as of January 1, 2016 is available here: https: //bookstore.gpo.gov/products/sku/869-084-00031-0 Nomination and Election of the President and Vice President of the United States 2008, Including the Manner of Selecting Delegates to National Party Conventions is available here: https: //bookstore.gpo.gov/products/sku/052-070-07594-5 "

(a) Design and construction. (1) Each facility or part of a facility constructed by, on behalf of, or for the use of a public entity shall be designed and constructed in such manner that the facility or part of the facility is readily accessible to and usable by individuals with disabilities, if the construction was commenced after January 26, 1992. (2) Exception for structural impracticability. (i) Full compliance with the requirements of this section is not required where a public entity can demonstrate that it is structurally impracticable to meet the requirements. Full compliance will be considered structurally impracticable only in those rare circumstances when the unique characteristics of terrain prevent the incorporation of accessibility features. (ii) If full compliance with this section would be structurally impracticable, compliance with this section is required to the extent that it is not structurally impracticable. In that case, any portion of the facility that can be made accessible shall be made accessible to the extent that it is not structurally impracticable. (iii) If providing accessibility in conformance with this section to individuals with certain disabilities (e.g., those who use wheelchairs) would be structurally impracticable, accessibility shall nonetheless be ensured to persons with other types of disabilities, (e.g., those who use crutches or who have sight, hearing, or mental impairments) in accordance with this section.

This revised title II regulation integrates the Department of Justice's new regulatory provisions with the text of the existing title II regulation that was unchanged by the 2010 revisions. Includes a section for guidance and analysis.

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 United States Federal Government.