This is kind of a strange song. Especially since it sounds like the lead guitar wasn't
tuned before recording! But that only makes it more classic.
The whole song is this one lead
[ Tab from: https://www.guitartabs.cc/tabs/s/soul_coughing/circles_tab_ver_6.html ]
II-------------------------------------------------------------|II
II-------------------------------------------------------------|II
II-------------------------------------------------------------|II
II---3-----3--------3-----3--------3----3-------3-----3--------|II
II-------3----0---------1----0--------3---0---------1---0------|II
II-1-------------3--------------1------------3------------1----|II
Over and over again
But if chords are more your style you can just do
F, C, Gm, Bb
And that's it!