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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
| § 1.0-1 - Internal Revenue Code of 1954 and regulations. |
| § 1.30D-3 - Critical minerals and battery components requirements. |
| § 1.30D-4 - Special rules. |
| § 1.30D-5 - Transfer of credit. |
| § 1.30D-6 - Foreign entity of concern restriction. |
| § 1.402(a)-1 - Taxability of beneficiary under a trust which meets the requirements of section 401(a). |
| § 1.403(a)-1 - Taxability of beneficiary under a qualified annuity plan. |
| § 1.404(a)-1 - Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule. |
| § 1.403(a)-2 - Capital gains treatment for certain distributions. |
| § 1.404(a)-2 - Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971. |
| § 1.404(a)-3 - Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1). |
| § 1.404(a)-4 - Pension and annuity plans; limitations under section 404(a)(1)(A). |
| § 1.404(a)-5 - Pension and annuity plans; limitations under section 404(a)(1)(B). |
| § 1.404(a)-6 - Pension and annuity plans; limitations under section 404(a)(1)(C). |
| § 1.404(a)-7 - Pension and annuity plans; contributions in excess of limitations under section 404(a)(1); application of section 404(a)(1)(D). |
| § 1.404(a)-8 - Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2). |
| § 1.404(a)-9 - [Reserved] |
| § 1.404(a)-10 - Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B). |
| § 1.404(a)-11 - Trusts created or organized outside the United States; application of section 404(a)(4). |
| § 1.404(a)-12 - Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5). |
| § 1.404(a)-13 - Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7). |
| § 1.404(a)-14 - Special rules in connection with the Employee Retirement Income Security Act of 1974. |
| §§ 1.404(a)-4--1.404(a)-7 - [Reserved] |
| § 1.403(b)-0 - Taxability under an annuity purchased by a section 501(c)(3) organization or a public school. |
| § 1.402(b)-1 - Treatment of beneficiary of a trust not exempt under section 501(a). |
| § 1.403(b)-1 - General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school. |
| § 1.404(b)-1 - Method of contribution, etc., having the effect of a plan; effect of section 404(b). |
| § 1.403(b)-2 - Definitions. |
| § 1.403(b)-3 - Exclusion for contributions to purchase section 403(b) contracts. |
| § 1.403(b)-4 - Contribution limitations. |
| § 1.403(b)-5 - Nondiscrimination rules. |
| § 1.403(b)-6 - Timing of distributions and benefits. |
| § 1.403(b)-7 - Taxation of distributions and benefits. |
| § 1.403(b)-8 - Funding. |
| § 1.403(b)-9 - Special rules for church plans. |
| § 1.403(b)-10 - Miscellaneous provisions. |
| § 1.403(b)-11 - Applicable dates. |
| § 1.402(c)-1 - Taxability of beneficiary of certain foreign situs trusts. |
| § 1.403(c)-1 - Taxability of beneficiary under a nonqualified annuity. |
| § 1.404(c)-1 - Certain negotiated plans; effect of section 404(c). |
| § 1.402(c)-2 - Eligible rollover distributions. |
| § 1.402(c)-3 - Eligible rollover distributions; Qualified plan loan offsets. |
| § 1.402(d)-1 - Effect of section 402(d). |
| § 1.402(e)-1 - [Reserved] |
| § 1.404(e)-1 - [Reserved] |
| § 1.402(f)-1 - Required explanation of eligible rollover distributions; questions and answers. |
| § 1.402(g)-0 - Limitation on exclusion for elective deferrals, table of contents. |
| § 1.402(g)(3)-1 - Employer contributions to purchase a section 403(b) contract under a salary reduction agreement. |
| § 1.402(g)-1 - Limitation on exclusion for elective deferrals. |
| § 1.404(g)-1 - Deduction of employer liability payments. |
| § 1.402(g)-2 - Increased limit for catch-up contributions. |
| § 1.404(k)-3 - Disallowance of deduction for reacquisition payments. |
| § 1.401(k)-6 - Definitions. |
| § 1.401(l)-0 - Table of contents. |
| § 1.401(l)-1 - Permitted disparity in employer-provided contributions or benefits. |
| § 1.401(l)-2 - Permitted disparity for defined contribution plans. |
| § 1.401(l)-3 - Permitted disparity for defined benefit plans. |
| § 1.401(l)-4 - Special rules for railroad plans. |
| § 1.401(l)-5 - Overall permitted disparity limits. |
| § 1.401(l)-6 - Effective dates and transition rules. |
| § 1.401(m)-0 - Table of contents. |
| § 1.401(m)-1 - Employee contributions and matching contributions. |
| § 1.401(m)-2 - ACP test. |
| § 1.401(m)-3 - Safe harbor requirements. |
| § 1.401(m)-4 - Special rules for mergers, acquisitions and similar events. |
| § 1.401(m)-5 - Definitions. |
| § 1.409(p)-1 - Prohibited allocation of securities in an S corporation. |
| § 1.408(q)-1 - Deemed IRAs in qualified employer plans. |
| § 1.404(a)-2A - Information to be furnished by employer; taxable years ending on or after December 31, 1971, and before December 31, 1975. |
| § 1.404(e)-1A - Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan. |
| § 1.402(a)(5)-1T - Rollovers of partial distributions from qualified trusts and annuities. (Temporary) |
| § 1.404(a)(8)-1T - Deductions for plan contributions on behalf of self-employed individuals. (Temporary) |
| § 1.404(a)-1T - Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary) |
| § 1.404(b)-1T - Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary) |
| § 1.404(d)-1T - Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary) |
| § 1.404(k)-1T - Questions and answers relating to the deductibility of certain dividend distributions. (Temporary) |
| § 1.409(p)-1T - Prohibited allocations of securities in an S corporation (temporary). |
| Effects on Recipients |
| § 1.301-1 - Rules applicable with respect to distributions of money and other property. |
| § 1.331-1 - Corporate liquidations. |
| § 1.331-1T - Corporate liquidations (temporary). |
| § 1.302-1 - General. |
| § 1.332-1 - Distributions in liquidation of subsidiary corporation; general. |
| § 1.302-2 - Redemptions not taxable as dividends. |
| § 1.332-2 - Requirements for nonrecognition of gain or loss. |
| § 1.302-3 - Substantially disproportionate redemption. |
| § 1.332-3 - Liquidations completed within one taxable year. |
| § 1.302-4 - Termination of shareholder's interest. |
| § 1.332-4 - Liquidations covering more than one taxable year. |
| § 1.332-5 - Distributions in liquidation as affecting minority interests. |
| § 1.332-6 - Records to be kept and information to be filed with return. |
| § 1.332-7 - Indebtedness of subsidiary to parent. |
| § 1.332-8 - Recognition of gain on liquidation of certain holding companies. |
| § 1.302-2T - Redemptions not taxable as dividends (temporary). |
| § 1.303-1 - General. |
| § 1.303-2 - Requirements. |
| § 1.303-3 - Application of other sections. |
| § 1.304-1 - General. |
| § 1.334-1 - Basis of property received in liquidations. |
| § 1.304-2 - Acquisition by related corporation (other than subsidiary). |
| § 1.304-3 - Acquisition by a subsidiary. |
| § 1.304-4 - Special rules for the use of related corporations to avoid the application of section 304. |
| § 1.304-5 - Control. |
| § 1.304-6 - Amount constituting a dividend. |
| § 1.304-7 - Certain acquisitions by foreign acquiring corporations. |
| § 1.302-4T - Termination of shareholder's interest (temporary). |
| § 1.304-4T - Special rule for the use of related corporations to avoid the application of section 304 (temporary). |
| § 1.305-1 - Stock dividends. |
| § 1.305-2 - Distributions in lieu of money. |
| § 1.305-3 - Disproportionate distributions. |
| § 1.305-4 - Distributions of common and preferred stock. |
| § 1.305-5 - Distributions on preferred stock. |
| § 1.305-6 - Distributions of convertible preferred. |
| § 1.305-7 - Certain transactions treated as distributions. |
| § 1.305-8 - Effective dates. |
| § 1.336-0 - Table of contents. |
| § 1.306-1 - General. |
| § 1.336-1 - General principles, nomenclature, and definitions for a section 336(e) election. |
| § 1.306-2 - Exception. |
| § 1.336-2 - Availability, mechanics, and consequences of section 336(e) election. |
| § 1.306-3 - Section 306 stock defined. |
| § 1.336-3 - Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition. |
| § 1.306-4 - Effective/applicability date. |
| § 1.336-4 - Adjusted grossed-up basis. |
| § 1.336-5 - Applicability dates. |
| § 1.332-6T - Records to be kept and information to be filed with return (temporary). |
| § 1.307-1 - General. |
| § 1.307-2 - Exception. |
| § 1.304-7T - Certain acquisitions by foreign acquiring corporations (temporary). |
| Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015 |
| § 1.1502-77B - Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015. |
| Nonresident Aliens and Foreign Corporations |
| Possessions of the United States |
| § 1.931-1 - Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands. |
| § 1.931-1T - Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands (temporary). |
| § 1.932-1T - Coordination of United States and Virgin Islands income taxes (temporary). |
| § 1.933-1T - Exclusion of certain income from sources within Puerto Rico (temporary). |
| § 1.934-1T - Limitation on reduction in income tax liability incurred to the Virgin Islands (temporary). |
| § 1.935-1T - Coordination of individual income taxes with Guam and the Northern Mariana Islands (temporary). |
| § 1.936-11T - New lines of business prohibited (temporary). |
| § 1.932-1 - Coordination of United States and Virgin Islands income taxes. |
| § 1.937-2T - Income from sources within a possession (temporary). |
| § 1.933-1 - Exclusion of certain income from sources within Puerto Rico. |
| § 1.937-3T - Income effectively connected with the conduct of a trade or business in a possession (temporary). |
| § 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands. |
| § 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands. |
| § 1.936-1 - Elections. |
| § 1.936-4 - Intangible property income in the absence of an election out. |
| § 1.936-5 - Intangible property income when an election out is made: Product, business presence, and contract manufacturing. |
| § 1.936-6 - Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles. |
| § 1.936-7 - Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a). |
| § 1.936-10 - Qualified investments. |
| § 1.936-11 - New lines of business prohibited. |
| § 1.937-1 - Bona fide residency in a possession. |
| § 1.937-2 - Income from sources within a possession. |
| § 1.937-3 - Income effectively connected with the conduct of a trade or business in a possession. |
| § 1.936-7T - Manner of making election under section 936(h)(5); special election for export sales; revocation of election under section 936(a) (temporary). |
| § 1.936-8T - Qualified possession source investment income (temporary). |
| § 1.936-9T - Source of qualified possession source investment income (temporary). |
| Taxable Year for Which Items of Gross Income Included |
| § 1.460-7 - [Reserved] |
| § 1.460-8 - [Reserved] |
| § 1.451-5 - Advance payments for goods and long-term contracts. |
| § 1.453-4 - Sale of real property involving deferred periodic payments. |
| § 1.453-5 - Sale of real property treated on installment method. |
| § 1.453-6 - Deferred payment sale of real property not on installment method. |
| §§ 1.453-4--1.453.8 - [Reserved] |
| §§ 1.453-4--1.453-8 - [Reserved] |
| § 1.457-6 - Timing of distributions under eligible plans. |
| §§ 1.453-7--1.453-8 - [Reserved] |
| Tax on Self-Employment Income |
| § 1.1402(a)-1 - Definition of net earnings from self-employment. |
| § 1.1402(a)-2 - Computation of net earnings from self-employment. |
| § 1.1402(a)-3 - Special rules for computing net earnings from self-employment. |
| § 1.1402(a)-4 - Rentals from real estate. |
| § 1.1402(a)-5 - Dividends and interest. |
| § 1.1402(a)-6 - Gain or loss from disposition of property. |
| § 1.1402(a)-7 - Net operating loss deduction. |
| § 1.1402(a)-8 - Community income. |
| § 1.1402(a)-9 - Puerto Rico. |
| § 1.1402(a)-10 - Personal exemption deduction. |
| § 1.1402(a)-11 - Ministers and members of religious orders. |
| § 1.1402(a)-12 - Continental shelf and certain possessions of the United States. |
| § 1.1402(a)-13 - Income from agricultural activity. |
| § 1.1402(a)-14 - Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956. |
| § 1.1402(a)-15 - Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956. |
| § 1.1402(a)-16 - Exercise of option. |
| § 1.1402(a)-17 - Retirement payments to retired partners. |
| § 1.1402(a)-18 - Split-dollar life insurance arrangements. |
| § 1.1402(b)-1 - Self-employment income. |
| § 1.1402(c)-1 - Trade or business. |
| § 1.1402(c)-2 - Public office. |
| § 1.1402(c)-3 - Employees. |
| § 1.1402(c)-4 - Individuals under Railroad Retirement System. |
| § 1.1402(c)-5 - Ministers and members of religious orders. |
| § 1.1402(c)-6 - Members of certain professions. |
| § 1.1402(c)-7 - Members of religious groups opposed to insurance. |
| § 1.1402(d)-1 - Employee and wages. |
| § 1.1402(e)(1)-1 - Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage. |
| § 1.1402(e)(2)-1 - Time limitation for filing waiver certificate. |
| § 1.1402(e)(3)-1 - Effective date of waiver certificate. |
| § 1.1402(e)(4)-1 - Treatment of certain remuneration paid in 1955 and 1956 as wages. |
| § 1.1402(e)(5)-1 - Optional provision for certain certificates filed before April 15, 1962. |
| § 1.1402(e)(6)-1 - Certificates filed by fiduciaries or survivors on or before April 15, 1962. |
| § 1.1402(e)(5)-2 - Optional provisions for certain certificates filed on or before April 17, 1967. |
| § 1.1402(f)-1 - Computation of partner's net earnings from self-employment for taxable year which ends as result of his death. |
| § 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment. |
| § 1.1402(h)-1 - Members of certain religious groups opposed to insurance. |
| § 1.1402(e)-1A - Application of regulations under section 1402(e). |
| § 1.1402(e)-2A - Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax. |
| § 1.1402(e)-3A - Time limitation for filing application for exemption. |
| § 1.1402(e)-4A - Period for which exemption is effective. |
| § 1.1402(e)-5A - Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners. |
| § 1.1402(a)-12T - Continental shelf and certain possessions of the United States (temporary). |
| § 1.1401-1 - Tax on self-employment income. |
| § 1.1403-1 - Cross references. |
| Regulations Applicable for Taxable Years Beginning on or Before April 21, 1993 |
| § 1.482-1A - Allocation of income and deductions among taxpayers. |
| § 1.482-2A - Determination of taxable income in specific situations. |
| Exclusions from Gross Income |
| § 1.621-1 - Payments to encourage exploration, development, and mining for defense purposes. |
| Income Averaging |
| § 1.1301-1 - Averaging of farm and fishing income. |
| § 1.1301-1T - Averaging of farm and fishing income (temporary). |
| § 1374 Before the Tax Reform Act of 1986 |
| Tax on Corporations |
| § 1.11-1 - Tax on corporations. |
| Exempt Organizations |
| § 1.501(a)-1 - Exemption from taxation. |
| § 1.503(a)-1 - Denial of exemption to certain organizations engaged in prohibited transactions. |
| § 1.503(b)-1 - Prohibited transactions. |
| § 1.501(c)(10)-1 - Certain fraternal beneficiary societies. |
| § 1.501(c)(12)-1 - Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations. |
| § 1.501(c)(13)-1 - Cemetery companies and crematoria. |
| § 1.501(c)(14)-1 - Credit unions and mutual insurance funds. |
| § 1.501(c)(15)-1 - Mutual insurance companies or associations. |
| § 1.501(c)(16)-1 - Corporations organized to finance crop operations. |
| § 1.501(c)(17)-1 - Supplemental unemployment benefit trusts. |
| § 1.501(c)(18)-1 - Certain funded pension trusts. |
| § 1.501(c)(19)-1 - War veterans organizations. |
| § 1.501(c)(2)-1 - Corporations organized to hold title to property for exempt organizations. |
| § 1.501(c)(21)-1 - Black lung trusts - certain terms. |
| § 1.501(c)(29)-1 - CO-OP Health Insurance Issuers. |
| § 1.501(c)(4)-1 - Civic organizations and local associations of employees. |
| § 1.501(c)(5)-1 - Labor, agricultural, and horticultural organizations. |
| § 1.501(c)(6)-1 - Business leagues, chambers of commerce, real estate boards, and boards of trade. |
| § 1.501(c)(7)-1 - Social clubs. |
| § 1.501(c)(8)-1 - Fraternal beneficiary societies. |
| § 1.501(c)(9)-1 - Voluntary employees' beneficiary associations, in general. |
| § 1.503(c)-1 - Future status of organizations denied exemption. |
| § 1.501(c)(17)-2 - General rules. |
| § 1.501(c)(21)-2 - Same - trust instrument. |
| § 1.501(c)(9)-2 - Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees. |
| § 1.501(c)(17)-3 - Relation to other sections of the Code. |
| § 1.501(c)(9)-3 - Voluntary employees' beneficiary associations; life, sick, accident, or other benefits. |
| § 1.501(c)(9)-4 - Voluntary employees' beneficiary associations; inurement. |
| § 1.501(c)(9)-5 - Voluntary employees' beneficiary associations; recordkeeping requirements. |
| § 1.501(c)(9)-6 - Voluntary employees' beneficiary associations; benefits includible in gross income. |
| § 1.501(c)(9)-7 - Voluntary employees' beneficiary associations; section 3(4) of ERISA. |
| § 1.501(c)(9)-8 - Voluntary employees' beneficiary associations; effective date. |
| § 1.501(d)-1 - Religious and apostolic associations or corporations. |
| § 1.503(d)-1 - Cross references. |
| § 1.501(e)-1 - Cooperative hospital service organizations. |
| § 1.503(e)-1 - Special rules. |
| § 1.503(e)-2 - Requirements. |
| § 1.503(e)-3 - Effective dates. |
| § 1.503(e)-4 - Disallowance of charitable deductions for certain gifts made before January 1, 1970. |
| § 1.503(f)-1 - Loans by employers who are prohibited from pledging assets. |
| § 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction. |
| § 1.501(h)-2 - Electing the expenditure test. |
| § 1.501(h)-3 - Lobbying or grass roots expenditures normally in excess of ceiling amount. |
| § 1.501(k)-1 - Communist-controlled organizations. |
| § 1.501(r)-0 - Outline of regulations. |
| § 1.501(r)-1 - Definitions. |
| § 1.501(r)-2 - Failures to satisfy section 501(r). |
| § 1.501(r)-3 - Community health needs assessments. |
| § 1.501(r)-4 - Financial assistance policy and emergency medical care policy. |
| § 1.501(r)-5 - Limitation on charges. |
| § 1.501(r)-6 - Billing and collection. |
| § 1.501(r)-7 - Effective/applicability dates. |
| § 1.501(a)-1T - Exemption from taxation (temporary). |
| § 1.501(c)(29)-1T - CO-OP Health Insurance Issuers (temporary). |
| § 1.505(c)-1T - Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary). |
| § 1.506-1T - Organizations required to notify Commissioner of intent to operate under section 501(c)(4) (temporary). |
| § 1.502-1 - Feeder organizations. |
| § 1.504-1 - Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption. |
| § 1.504-2 - Certain transfers made to avoid section 504(a). |
| § 1.506-1 - Organizations required to notify Commissioner of intent to operate under section 501(c)(4). |
| Special Rule; Definitions |
| § 1.368-1T - Purpose and scope of exception of reorganization exchanges (temporary). |
| § 1.368-2T - Definition of terms (temporary). |
| § 1.368-3T - Records to be kept and information to be filed with returns (temporary). |
| § 1.368-1 - Purpose and scope of exception of reorganization exchanges. |
| § 1.368-2 - Definition of terms. |
| § 1.368-3 - Records to be kept and information to be filed with returns. |
| Treatment of Capital Losses |
| § 1.1211-1 - Limitation on capital losses. |
| § 1.1212-1 - Capital loss carryovers and carrybacks. |
| Accounting Periods |
| § 1.444-0T - Table of contents (temporary). |
| § 1.441-0 - Table of contents. |
| § 1.441-1 - Period for computation of taxable income. |
| § 1.441-2 - Election of taxable year consisting of 52-53 weeks. |
| § 1.441-3 - Taxable year of a personal service corporation. |
| § 1.441-4 - Effective date. |
| § 1.441-1T - Period for computation of taxable income (temporary). |
| § 1.444-1T - Election to use a taxable year other than the required taxable year (temporary). |
| § 1.442-1 - Change of annual accounting period. |
| § 1.441-2T - Election of year consisting of 52-53 weeks (temporary). |
| § 1.442-2T - Special limitations on certain changes of annual accounting period (temporary). |
| § 1.444-2T - Tiered structure (temporary). |
| § 1.443-1 - Returns for periods of less than 12 months. |
| § 1.441-3T - Special rules for certain adoptions of, retentions of, or changes to or from a 52-53-week taxable year (temporary). |
| § 1.442-3T - Special limitations on certain adoptions and retentions of a taxable year (temporary). |
| § 1.444-3T - Manner and time of making section 444 election (temporary). |
| § 1.444-4 - Tiered structure. |
| § 1.441-4T - Taxable year of a personal service corporation (temporary). |
| § 1.444-4T - Tiered structure (temporary). |
| Tax Based on Income from Sources Within or Without the United States |
| Provisions Common to Part Ii, Subchapter K, Chapter 1 of the Code |
| § 1.751-1 - Unrealized receivables and inventory items. |
| § 1.752-0 - Table of contents. |
| § 1.752-1 - Treatment of partnership liabilities. |
| § 1.752-2 - Partner's share of recourse liabilities. |
| § 1.752-3 - Partner's share of nonrecourse liabilities. |
| § 1.752-4 - Special rules. |
| § 1.752-5 - Effective dates and transition rules. |
| § 1.752-6 - Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003. |
| § 1.752-7 - Partnership assumption of partner's § 1.752-7 liability on or after June 24, 2003. |
| § 1.752-2T - Partner's share of recourse liabilities (temporary). |
| § 1.755-2T - Coordination of sections 755 and 1060 (temporary). |
| § 1.753-1 - Partner receiving income in respect of decedent. |
| § 1.754-1 - Time and manner of making election to adjust basis of partnership property. |
| § 1.755-1 - Rules for allocation of basis. |
| § 1.752-6T - Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003 (temporary). |
| Consolidated Tax Liability |
| § 1.1502-2 - Computation of tax liability. |
| § 1.1502-3 - Consolidated tax credits. |
| § 1.1502-4 - Consolidated foreign tax credit. |
| § 1.1502-5 - Estimated tax. |
| § 1.1502-6 - Liability for tax. |
| § 1.1502-9 - Consolidated overall foreign losses, separate limitation losses, and overall domestic losses. |
| § 1.1502-9T - Consolidated overall foreign losses, separate limitation losses, and overall domestic losses (temporary). |
| Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000 |
| § 1.6109-2A - Furnishing identifying number of income tax return preparer. |
| Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on or After January 1, 1969 |
| ax returns or statements |
| § 1.6011-1 - General requirement of return, statement, or list. |
| § 1.6011-2 - Returns, etc., of DISC's and former DISC's. |
| § 1.6011-3 - Requirement of statement from payees of certain gambling winnings. |
| § 1.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers. |
| § 1.6011-5 - Required use of magnetic media for corporate income tax returns. |
| § 1.6011-6 - [Reserved] |
| § 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media. |
| § 1.6011-8 - Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B. |
| § 1.6012-1 - Individuals required to make returns of income. |
| § 1.6012-2 - Corporations required to make returns of income. |
| § 1.6012-3 - Returns by fiduciaries. |
| § 1.6012-4 - Miscellaneous returns. |
| § 1.6012-5 - Composite return in lieu of specified form. |
| § 1.6012-6 - Returns by political organizations. |
| § 1.6013-1 - Joint returns. |
| § 1.6013-2 - Joint return after filing separate return. |
| § 1.6013-3 - Treatment of joint return after death of either spouse. |
| § 1.6013-4 - Applicable rules. |
| § 1.6013-6 - Election to treat nonresident alien individual as resident of the United States. |
| § 1.6013-7 - Joint return for year in which nonresident alien becomes resident of the United States. |
| § 1.6014-1 - Tax not computed by taxpayer for taxable years beginning before January 1, 1970. |
| § 1.6014-2 - Tax not computed by taxpayer for taxable years beginning after December 31, 1969. |
| § 1.6015-0 - Table of contents. |
| § 1.6015-1 - Relief from joint and several liability on a joint return. |
| § 1.6015-2 - Relief from liability applicable to all qualifying joint filers. |
| § 1.6015-3 - Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household. |
| § 1.6015-4 - Equitable relief. |
| § 1.6015-5 - Time and manner for requesting relief. |
| § 1.6015-6 - Nonrequesting spouse's notice and opportunity to participate in administrative proceedings. |
| § 1.6015-7 - Tax Court review. |
| § 1.6015-8 - Applicable liabilities. |
| § 1.6015-9 - Effective date. |
| § 1.6016-1 - Declarations of estimated income tax by corporations. |
| § 1.6016-2 - Contents of declaration of estimated tax. |
| § 1.6016-3 - Amendment of declaration. |
| § 1.6016-4 - Short taxable year. |
| § 1.6017-1 - Self-employment tax returns. |
| Methods of Accounting |
| Taxable Years Beginning Prior to January 1, 1986 |
| § 1.274-5A - Substantiation requirements. |
| Wash Sales of Stock or Securities |
| § 1.1092(b)-6 - Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014. |
| § 1.1092(c)-1 - Qualified covered calls. |
| § 1.1092(c)-2 - Equity options with flexible terms. |
| § 1.1092(c)-3 - Qualifying over-the-counter options. |
| § 1.1092(c)-4 - Definitions. |
| § 1.1092(d)-1 - Definitions and special rules. |
| § 1.1092(d)-2 - Personal property. |
| § 1.1092(b)-1T - Coordination of loss deferral rules and wash sale rules (temporary). |
| § 1.1092(b)-2T - Treatment of holding periods and losses with respect to straddle positions (temporary). |
| § 1.1092(b)-3T - Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary). |
| § 1.1092(b)-4T - Mixed straddles; mixed straddle account (temporary). |
| § 1.1092(b)-5T - Definitions (temporary). |
| § 1.1092(b)-6T - Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle. |
| § 1.1092(d)-1T - Definitions and special rules (temporary). |
| § 1.1091-1 - Losses from wash sales of stock or securities. |
| § 1.1201-1 - Alternative tax. |
| § 1.1091-2 - Basis of stock or securities acquired in “wash sales”. |
| § 1.1202-0 - Table of contents. |
| § 1.1202-1 - Deduction for capital gains. |
| § 1.1202-2 - Qualified small business stock; effect of redemptions. |
| Corporations Improperly Accumulating Surplus |
| Credits Allowable Under Sections 30 Through 45d |
| § 1.30-1 - Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle. |
| § 1.40-1 - Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1). |
| § 1.30C-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship. |
| § 1.30D-0 - Table of contents. |
| § 1.30D-1 - Credit for new clean vehicles. |
| § 1.30D-2 - Definitions for purposes of section 30D. |
| § 1.41-0T - Table of contents (temporary). |
| § 1.42-0T - Table of contents. |
| § 1.42-10T - Energy obtained directly from renewable sources (temporary). |
| §§ 1.30C-1--1.30C-2 - [Reserved] |
| §§ 1.30C-1--1.30C-3 - xxx |
| §§ 1.30D-0--1.30D-6 - xxx |
| § 1.41-0 - Table of contents. |
| § 1.31-1 - Credit for tax withheld on wages. |
| § 1.41-1 - Credit for increasing research activities. |
| § 1.31-2 - Credit for “special refunds” of employee social security tax. |
| § 1.41-2 - Qualified research expenses. |
| § 1.41-3 - Base amount for taxable years beginning on or after January 3, 2001. |
| § 1.41-4 - Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003. |
| § 1.41-5 - Basic research for taxable years beginning after December 31, 1986. |
| § 1.41-6 - Aggregation of expenditures. |
| § 1.41-7 - Special rules. |
| § 1.41-8 - Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008. |
| § 1.41-9 - Alternative simplified credit. |
| § 1.42-0 - Table of contents. |
| § 1.42-1 - Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency. |
| § 1.32-2 - Earned income credit for taxable years beginning after December 31, 1978. |
| § 1.42-2 - [Reserved] |
| § 1.32-3 - Eligibility requirements after denial of the earned income credit. |
| § 1.42-4 - Application of not-for-profit rules of section 183 to low-income housing credit activities. |
| § 1.42-5 - Monitoring compliance with low-income housing credit requirements. |
| § 1.42-6 - Buildings qualifying for carryover allocations. |
| § 1.42-7 - Substantially bond-financed buildings. |
| § 1.42-8 - Election of appropriate percentage month. |
| § 1.42-9 - For use by the general public. |
| § 1.42-10 - Utility allowances. |
| § 1.42-11 - Provision of services. |
| § 1.42-12 - Effective dates and transitional rules. |
| § 1.42-13 - Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions. |
| § 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount. |
| § 1.42-15 - Available unit rule. |
| § 1.42-16 - Eligible basis reduced by federal grants. |
| § 1.42-17 - Qualified allocation plan. |
| § 1.42-18 - Qualified contracts. |
| § 1.42-19 - Average income test. |
| § 1.42-19 - Average income test. |
| § 1.42A-1 - General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979. |
| § 1.43-0 - Table of contents. |
| § 1.43-1 - The enhanced oil recovery credit - general rules. |
| § 1.43-2 - Qualified enhanced oil recovery project. |
| § 1.43-3 - Certification |
| § 1.43-4 - Qualified enhanced oil recovery costs. |
| § 1.43-5 - At-risk limitation. |
| § 1.43-6 - Election out of section 43. |
| § 1.43-7 - Effective date of regulations. |
| § 1.34-1 - Special rule for owners of certain business entities. |
| § 1.44-1 - Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977. |
| § 1.34-2 - Limitations on amount of credit. |
| § 1.44-2 - Property to which credit for purchase of new principal residence applies. |
| § 1.34-3 - Dividends to which the credit and exclusion apply. |
| § 1.44-3 - Certificate by seller. |
| § 1.34-4 - Taxpayers not entitled to credit and exclusion. |
| § 1.44-4 - Recapture for certain dispositions. |
| § 1.34-5 - Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939. |
| § 1.44-5 - Definitions. |
| § 1.34-6 - Dividends received after December 31, 1964. |
| § 1.41-4A - Qualified research for taxable years beginning before January 1, 1986. |
| § 1.44A-1 - Expenses for household and dependent care services necessary for gainful employment. |
| § 1.44A-2 - Limitations on amount creditable. |
| § 1.44A-3 - Special rules applicable to married individuals. |
| § 1.44A-4 - Other special rules relating to employment-related expenses. |
| § 1.44B-1 - Credit for employment of certain new employees. |
| § 1.35-1 - Partially tax-exempt interest received by individuals. |
| § 1.35-2 - Taxpayers not entitled to credit. |
| § 1.41-5A - Basic research for taxable years beginning before January 1, 1987. |
| § 1.42-5T - Monitoring compliance with low-income housing credit requirements (temporary). |
| § 1.36B-0 - Table of contents. |
| § 1.36B-1 - Premium tax credit definitions. |
| § 1.36B-2 - Eligibility for premium tax credit. |
| § 1.36B-3 - Computing the premium assistance credit amount. |
| § 1.36B-4 - Reconciling the premium tax credit with advance credit payments. |
| § 1.36B-5 - Information reporting by Exchanges. |
| § 1.36B-6 - Minimum value. |
| § 1.41-6T - Aggregation of expenditures (temporary). |
| § 1.36B-2T - Eligibility for premium tax credit (temporary). |
| § 1.36B-3T - Computing the premium assistance credit amount (temporary). |
| § 1.36B-4T - Reconciling the premium tax credit with advance credit payments (temporary). |
| § 1.37-1 - General rules for the credit for the elderly. |
| § 1.37-2 - Credit for individuals age 65 or over. |
| § 1.37-3 - Credit for individuals under age 65 who have public retirement system income. |
| § 1.38-1 - Investment in certain depreciable property. |
| § 1.41-8T - Alternative incremental credit (temporary). |
| § 1.41-9T - Alternative simplified credit (temporary). |
| § 1.42-19T - Average income test (temporary). |
| Taxable Years Beginning Before January 1, 1987 |
| § 1.41-1A - Same—definitions of certain items. |
| § 1.41-2A - Same—limitations and special rules. |
| § 1.41-6A - Same—taxation of certain organizations. |
| § 1.42-16T - Eligible basis reduced by federal grants (temporary). |
| § 1.41-7A - Same—transitional rule for past contributions. |
| § 1.41-8A - Same—effective dates. |
| Items Not Deductible |
| § 1.270-1 - Limitation on deductions allowable to individuals in certain cases. |
| § 1.280B-1 - Demolition of structures. |
| § 1.280C-1 - Disallowance of certain deductions for wage or salary expenses. |
| § 1.280C-3 - Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable. |
| § 1.280C-4 - Credit for increasing research activities. |
| § 1.280F-6 - Special rules and definitions. |
| § 1.280F-7 - Property leased after December 31, 1986. |
| § 1.280G-1 - Golden parachute payments. |
| § 1.280C-4T - Credit for increasing research activities (temporary). |
| § 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary). |
| § 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary). |
| § 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary). |
| § 1.280F-4T - Special rules for listed property (temporary). |
| § 1.280F-5T - Leased property (temporary). |
| § 1.280F-6T - Special rules and definitions (temporary). |
| § 1.280H-0T - Table of contents (temporary). |
| § 1.280H-1T - Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary). |
| § 1.263(a)-0 - Outline of regulations under section 263(a). |
| § 1.263(a)-1 - Capital expenditures; in general. |
| § 1.267(a)-1 - Deductions disallowed. |
| § 1.263(a)-2 - Amounts paid to acquire or produce tangible property. |
| § 1.263(a)-3 - Amounts paid to improve tangible property. |
| § 1.267(a)-3 - Deduction of amounts owed to related foreign persons. |
| § 1.263(a)-4 - Amounts paid to acquire or create intangibles. |
| § 1.263(a)-5 - Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions. |
| § 1.263(a)-6 - Election to deduct or capitalize certain expenditures. |
| § 1.263(b)-1 - Expenditures for advertising or promotion of good will. |
| § 1.267(b)-1 - Relationships. |
| § 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells. |
| § 1.267(c)-1 - Constructive ownership of stock. |
| § 1.267(d)-1 - Amount of gain where loss previously disallowed. |
| § 1.274(d)-1 - Substantiation requirements. |
| § 1.267(d)-2 - Effective/applicability dates. |
| § 1.263(e)-1 - Expenditures in connection with certain railroad rolling stock. |
| § 1.263(f)-1 - Reasonable repair allowance. |
| § 1.267(f)-1 - Controlled groups. |
| § 1.263(a)-0T - Table of contents (temporary). |
| § 1.263(a)-1T - Capital expenditures; in general (temporary)— |
| § 1.263(a)-2T - Amounts paid to acquire or produce tangible property (temporary). |
| § 1.263(a)-3T - Amounts paid to improve tangible property (temporary). |
| § 1.263(a)-6T - Election to deduct or capitalize certain expenditures (temporary). |
| § 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary). |
| § 1.274(d)-1T - Substantiation requirements (temporary). |
| § 1.261-1 - General rule for disallowance of deductions. |
| § 1.271-1 - Debts owed by political parties. |
| § 1.262-1 - Personal, living, and family expenses. |
| § 1.272-1 - Expenditures relating to disposal of coal or domestic iron ore. |
| § 1.273-1 - Life or terminable interests. |
| § 1.263A-0 - Outline of regulations under section 263A. |
| § 1.263A-1 - Uniform capitalization of costs. |
| § 1.263A-2 - Rules relating to property produced by the taxpayer. |
| § 1.263A-3 - Rules relating to property acquired for resale. |
| § 1.263A-4 - Rules for property produced in a farming business. |
| § 1.263A-5 - Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. |
| § 1.263A-6 - Rules for foreign persons. |
| § 1.263A-7 - Changing a method of accounting under section 263A. |
| § 1.263A-8 - Requirement to capitalize interest. |
| § 1.263A-9 - The avoided cost method. |
| § 1.263A-10 - Unit of property. |
| § 1.263A-11 - Accumulated production expenditures. |
| § 1.263A-12 - Production period. |
| § 1.263A-13 - Oil and gas activities. |
| § 1.263A-14 - Rules for related persons. |
| § 1.263A-15 - Effective dates, transitional rules, and anti-abuse rule. |
| § 1.263A-0T - Outline of regulations under section 263A (temporary). |
| § 1.263A-1T - Uniform capitalization of costs (temporary). |
| § 1.263A-2T - Rules relating to property produced by the taxpayer (temporary). |
| § 1.263A-4T - Rules for property produced in a farming business (temporary). |
| § 1.264-1 - Premiums on life insurance taken out in a trade or business. |
| § 1.274-1 - Disallowance of certain entertainment, gift and travel expenses. |
| § 1.264-2 - Single premium life insurance, endowment, or annuity contracts. |
| § 1.274-2 - Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel. |
| § 1.264-3 - Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939. |
| § 1.274-3 - Disallowance of deduction for gifts. |
| § 1.264-4 - Other life insurance, endowment, or annuity contracts. |
| § 1.274-4 - Disallowance of certain foreign travel expenses. |
| § 1.274-5 - Substantiation requirements. |
| § 1.274-6 - Expenditures deductible without regard to trade or business or other income producing activity. |
| § 1.274-7 - Treatment of certain expenditures with respect to entertainment-type facilities. |
| § 1.274-8 - Effective/applicability date. |
| § 1.274-9 - Entertainment provided to specified individuals. |
| § 1.274-10 - Special rules for aircraft used for entertainment. |
| § 1.274-11 - Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017. |
| § 1.274-12 - Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017. |
| § 1.274-13 - Disallowance of deductions for certain qualified transportation fringe expenditures. |
| § 1.274-14 - Disallowance of deductions for certain transportation and commuting benefit expenditures. |
| § 1.265-1 - Expenses relating to tax-exempt income. |
| § 1.275-1 - Deduction denied in case of certain taxes. |
| § 1.265-2 - Interest relating to tax exempt income. |
| § 1.265-3 - Nondeductibility of interest relating to exempt-interest dividends. |
| § 1.274-5T - Substantiation requirements (temporary). |
| § 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items. |
| § 1.276-1 - Disallowance of deductions for certain indirect contributions to political parties. |
| § 1.274-6T - Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary). |
| § 1.267A-1 - Disallowance of certain interest and royalty deductions. |
| § 1.267A-2 - Hybrid and branch arrangements. |
| § 1.267A-3 - Income inclusions and amounts not treated as disqualified hybrid amounts. |
| § 1.267A-4 - Disqualified imported mismatch amounts. |
| § 1.267A-5 - Definitions and special rules. |
| § 1.267A-6 - Examples. |
| § 1.267A-7 - Applicability dates. |
| § 1.268-1 - Items attributable to an unharvested crop sold with the land. |
| § 1.278-1 - Capital expenditures incurred in planting and developing citrus and almond groves. |
| § 1.269-1 - Meaning and use of terms. |
| § 1.279-1 - General rule; purpose. |
| § 1.269-2 - Purpose and scope of section 269. |
| § 1.279-2 - Amount of disallowance of interest on corporate acquisition indebtedness. |
| § 1.269-3 - Instances in which section 269(a) disallows a deduction, credit, or other allowance. |
| § 1.279-3 - Corporate acquisition indebtedness. |
| § 1.269-4 - Power of district director to allocate deduction, credit, or allowance in part. |
| § 1.279-4 - Special rules. |
| § 1.269-5 - Time of acquisition of control. |
| § 1.279-5 - Rules for application of section 279(b). |
| § 1.269-6 - Relationship of section 269 to section 382 before the Tax Reform Act of 1986. |
| § 1.279-6 - Application of section 279 to certain affiliated groups. |
| § 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986. |
| § 1.279-7 - Effect on other provisions. |
| § 1.269B-1 - Stapled foreign corporations. |
| Corporations Used to Avoid Income Tax on Shareholders |
| § 1.531-1 - Imposition of tax. |
| § 1.532-1 - Corporations subject to accumulated earnings tax. |
| § 1.533-1 - Evidence of purpose to avoid income tax. |
| § 1.533-2 - Statement required. |
| § 1.534-1 - Burden of proof as to unreasonable accumulations generally. |
| § 1.534-2 - Burden of proof as to unreasonable accumulations in cases before the Tax Court. |
| § 1.534-3 - Jeopardy assessments in Tax Court cases. |
| § 1.535-1 - Definition. |
| § 1.535-2 - Adjustments to taxable income. |
| § 1.535-3 - Accumulated earnings credit. |
| § 1.536-1 - Short taxable years. |
| § 1.537-1 - Reasonable needs of the business. |
| § 1.537-2 - Grounds for accumulation of earnings and profits. |
| § 1.537-3 - Business of the corporation. |
| Tax Exemption Requirements for State and Local Bonds |
| § 1.150-1 - Definitions. |
| § 1.150-2 - Proceeds of bonds used for reimbursement. |
| § 1.150-4 - Change in use of facilities financed with tax-exempt private activity bonds. |
| § 1.150-5 - Filing notices and elections. |
| § 1.142(a)(5)-1 - Exempt facility bonds: Sewage facilities. |
| § 1.142(a)(6)-1 - Exempt facility bonds: solid waste disposal facilities. |
| § 1.147(b)-1 - Bond maturity limitation-treatment of working capital. |
| § 1.149(b)-1 - Federally guaranteed bonds. |
| § 1.149(d)-1 - Limitations on advance refundings. |
| § 1.149(e)-1 - Information reporting requirements for tax-exempt bonds. |
| § 1.142(f)(4)-1 - Manner of making election to terminate tax-exempt bond financing. |
| § 1.147(f)-1 - Public approval of private activity bonds. |
| § 1.143(g)-1 - Requirements related to arbitrage. |
| § 1.149(g)-1 - Hedge bonds. |
| § 1.142(f)(4)-1T - Manner of making election to terminate tax-exempt bond financing (temporary). |
| § 1.141-1 - Definitions and rules of general application. |
| § 1.141-2 - Private activity bond tests. |
| § 1.141-3 - Definition of private business use. |
| § 1.141-4 - Private security or payment test. |
| § 1.141-5 - Private loan financing test. |
| § 1.141-6 - Allocation and accounting rules. |
| § 1.141-7 - Special rules for output facilities. |
| § 1.141-8 - $15 million limitation for output facilities. |
| § 1.141-9 - Unrelated or disproportionate use test. |
| § 1.141-10 - Coordination with volume cap. |
| § 1.141-11 - Acquisition of nongovernmental output property. |
| § 1.141-12 - Remedial actions. |
| § 1.141-13 - Refunding issues. |
| § 1.141-14 - Anti-abuse rules. |
| § 1.141-15 - Effective/applicability dates. |
| § 1.141-16 - Effective dates for qualified private activity bond provisions. |
| § 1.150-1T - Definitions (temporary). |
| § 1.142-0 - Table of contents. |
| § 1.142-1 - Exempt facility bonds. |
| § 1.142-2 - Remedial actions. |
| § 1.142-3 - Refunding Issues. |
| § 1.142-4 - Use of proceeds to provide a facility. |
| § 1.144-0 - Table of contents. |
| § 1.144-1 - Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds. |
| § 1.144-2 - Remedial actions. |
| § 1.145-0 - Table of contents. |
| § 1.145-1 - Qualified 501(c)(3) bonds. |
| § 1.145-2 - Application of private activity bond regulations. |
| § 1.141-15T - Effective dates (temporary). |
| § 1.150-5T - Filing notices and elections (temporary). |
| § 1.147-0 - Table of contents. |
| § 1.147-1 - Other requirements applicable to certain private activity bonds. |
| § 1.147-2 - Remedial actions. |
| § 1.141-7T - Special rules for output facilities (temporary). |
| § 1.148-0 - Scope and table of contents. |
| § 1.148-1 - Definitions and elections. |
| § 1.148-2 - General arbitrage yield restriction rules. |
| § 1.148-3 - General arbitrage rebate rules. |
| § 1.148-4 - Yield on an issue of bonds. |
| § 1.148-5 - Yield and valuation of investments. |
| § 1.148-6 - General allocation and accounting rules. |
| § 1.148-7 - Spending exceptions to the rebate requirement. |
| § 1.148-8 - Small issuer exception to rebate requirement. |
| § 1.148-9 - Arbitrage rules for refunding issues. |
| § 1.148-10 - Anti-abuse rules and authority of Commissioner. |
| § 1.148-11 - Effective/applicability dates. |
| § 1.141-8T - $15 million limitation for output facilities (temporary). |
| Records, Statements, and Special Returns |
| § 1.6001-1 - Records. |
| § 1.6001-2 - Returns. |
| Taxable Year for Which Deductions Taken |
| § 1.461-1 - General rule for taxable year of deduction. |
| § 1.463-1T - Transitional rule for vested accrued vacation pay (temporary). |
| § 1.461-2T - Contested liabilities (temporary). |
| § 1.468A-0T - Nuclear decommissioning costs; table of contents. |
| § 1.468A-1T - Nuclear decommissioning costs; general rules (temporary). |
| § 1.468A-2T - Treatment of electing taxpayer (temporary). |
| § 1.468A-3T - Ruling amount (temporary). |
| § 1.468A-4T - Treatment of nuclear decommissioning fund (temporary). |
| § 1.468A-6T - Disposition of an interest in a nuclear power plant (temporary). |
| § 1.468A-7T - Manner of and time for making election (temporary). |
| § 1.468A-8T - Special transfers to qualified funds pursuant to section 468A(f) (temporary). |
| § 1.468A-9T - Effective/applicability date and transitional rules (temporary). |
| Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits) |
| § 1.821-1 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject to the tax imposed by section 831. |
| § 1.821-2 - Taxable years affected. |
| §§ 1.822-1--1.822-2 - [Reserved] |
| § 1.821-3 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject to the tax imposed by section 831. |
| § 1.821-4 - Tax on mutual insurance companies other than life insurance companies and other than fire, flood, or marine insurance companies, subject to tax imposed by section 831. |
| § 1.821-5 - Special transitional underwriting loss. |
| § 1.822-1 - Taxable income and deductions. |
| § 1.822-2 - Real estate owned and occupied. |
| § 1.822-3 - Amortization of premium and accrual of discount. |
| § 1.822-4 - Taxable years affected. |
| § 1.822-5 - Mutual insurance company taxable income. |
| § 1.822-6 - Real estate owned and occupied. |
| § 1.822-7 - Amortization of premium and accrual of discount. |
| § 1.822-8 - Determination of taxable investment income. |
| § 1.822-9 - Real estate owned and occupied. |
| § 1.822-10 - Amortization of premium and accrual of discount. |
| § 1.822-11 - Net premiums. |
| § 1.822-12 - Dividends to policyholders. |
| § 1.823-1 - Net premiums. |
| § 1.823-2 - Dividends to policyholders. |
| § 1.823-3 - Taxable years affected. |
| § 1.823-4 - Net premiums. |
| § 1.823-5 - Dividends to policyholders. |
| § 1.823-6 - Determination of statutory underwriting income or loss. |
| § 1.823-7 - Subscribers of reciprocal underwriters and interinsurers. |
| § 1.823-8 - Special transitional underwriting loss; cross reference. |
| § 1.825-1 - Unused loss deduction; in general. |
| § 1.825-2 - Unused loss carryovers and carrybacks. |
| § 1.825-3 - Examples. |
| § 1.826-1 - Election by reciprocal underwriters and interinsurers. |
| § 1.826-2 - Special rules applicable to electing reciprocals. |
| § 1.826-3 - Attorney-in-fact of electing reciprocals. |
| § 1.826-4 - Allocation of expenses. |
| § 1.826-5 - Attribution of tax. |
| § 1.826-6 - Credit or refund. |
| § 1.826-7 - Examples. |
| Pension, Profit-Sharing, Stock Bonus Plans, Etc. |
| § 1.420-1 - Significant reduction in retiree health coverage during the cost maintenance period. |
| § 1.401(a)(26)-0 - Table of contents. |
| § 1.401(a)(4)-0 - Table of contents. |
| § 1.401(a)(9)-0 - Required minimum distributions; table of contents. |
| § 1.401(a)(17)-1 - Limitation on annual compensation. |
| § 1.401(a)(2)-1 - Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans. |
| § 1.401(a)(26)-1 - Minimum participation requirements. |
| § 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers. |
| § 1.401(a)(35)-1 - Diversification requirements for certain defined contribution plans. |
| § 1.401(a)(4)-1 - Nondiscrimination requirements of section 401(a)(4). |
| § 1.401(a)(5)-1 - Special rules relating to nondiscrimination requirements. |
| § 1.401(a)(9)-1 - Minimum distribution requirement in general. |
| § 1.401(a)-1 - Post-ERISA qualified plans and qualified trusts; in general. |
| § 1.410(a)-1 - Minimum participation standards; general rules. |
| § 1.411(a)(13)-1 - Statutory hybrid plans. |
| § 1.411(a)-1 - Minimum vesting standards; general rules. |
| § 1.415(a)-1 - General rules with respect to limitations on benefits and contributions under qualified plans. |
| § 1.417(a)(3)-1 - Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity. |
| § 1.401(a)(26)-2 - Minimum participation rule. |
| § 1.401(a)(4)-2 - Nondiscrimination in amount of employer contributions under a defined contribution plan. |
| § 1.401(a)(9)-2 - Distributions commencing during an employee's lifetime. |
| § 1.401(a)-2 - Impossibility of diversion under qualified plan or trust. |
| § 1.410(a)-2 - Effective dates. |
| § 1.411(a)-2 - Effective dates. |
| § 1.401(a)(26)-3 - Rules applicable to a defined benefit plan's prior benefit structure. |
| § 1.401(a)(4)-3 - Nondiscrimination in amount of employer-provided benefits under a defined benefit plan. |
| § 1.401(a)(9)-3 - Death before required beginning date. |
| § 1.410(a)-3 - Minimum age and service conditions. |
| § 1.411(a)-3 - Vesting in employer-derived benefits. |
| § 1.401(a)(26)-4 - Testing former employees. |
| § 1.401(a)(4)-4 - Nondiscriminatory availability of benefits, rights, and features. |
| § 1.401(a)(9)-4 - Determination of the designated beneficiary. |
| § 1.401(a)-4 - Optional forms of benefit (before 1994). |
| § 1.410(a)-4 - Maximum age conditions and time of participation. |
| § 1.411(a)-4 - Forfeitures, suspensions, etc. |
| § 1.401(a)(26)-5 - Employees who benefit under a plan. |
| § 1.401(a)(4)-5 - Plan amendments and plan terminations. |
| § 1.401(a)(9)-5 - Required minimum distributions from defined contribution plans. |
| § 1.410(a)-5 - Year of service; break in service. |
| § 1.411(a)-5 - Service included in determination of nonforfeitable percentage. |
| § 1.401(a)(26)-6 - Excludable employees. |
| § 1.401(a)(4)-6 - Contributory defined benefit plans. |
| § 1.401(a)(9)-6 - Required minimum distributions for defined benefit plans and annuity contracts. |
| § 1.410(a)-6 - Amendment of break in service rules; Transition period. |
| § 1.411(a)-6 - Year of service; hours of service; breaks in service. |
| § 1.401(a)(26)-7 - Testing methods. |
| § 1.401(a)(4)-7 - Imputation of permitted disparity. |
| § 1.401(a)(9)-7 - Rollovers and transfers. |
| § 1.410(a)-7 - Elapsed time. |
| § 1.411(a)-7 - Definitions and special rules. |
| § 1.401(a)(26)-8 - Definitions. |
| § 1.401(a)(4)-8 - Cross-testing. |
| § 1.401(a)(9)-8 - Special rules. |
| § 1.410(a)-8 - Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984. |
| § 1.411(a)-8 - Changes in vesting schedule. |
| § 1.401(a)(26)-9 - Effective dates and transition rules. |
| § 1.401(a)(4)-9 - Plan aggregation and restructuring. |
| § 1.401(a)(9)-9 - Life expectancy and Uniform Lifetime tables. |
| § 1.410(a)-9 - Maternity and paternity absence. |
| § 1.411(a)-9 - [Reserved] |
| § 1.401(a)(4)-10 - Testing of former employees. |
| § 1.401(a)(4)-11 - Additional rules. |
| § 1.401(a)-11 - Qualified joint and survivor annuities. |
| § 1.411(a)-11 - Restriction and valuation of distributions. |
| § 1.401(a)(4)-12 - Definitions. |
| § 1.401(a)-12 - Mergers and consolidations of plans and transfers of plan assets. |
| § 1.401(a)(4)-13 - Effective dates and fresh-start rules. |
| § 1.401(a)-13 - Assignment or alienation of benefits. |
| § 1.401(a)-14 - Commencement of benefits under qualified trusts. |
| § 1.401(a)-15 - Requirement that plan benefits are not decreased on account of certain Social Security increases. |
| § 1.401(a)-16 - Limitations on benefits and contributions under qualified plans. |
| § 1.401(a)-19 - Nonforfeitability in case of certain withdrawals. |
| § 1.401(a)-20 - Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity. |
| § 1.401(a)-21 - Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections. |
| § 1.401(a)-30 - Limit on elective deferrals. |
| § 1.401(a)-50 - Puerto Rican trusts; election to be treated as a domestic trust. |
| § 1.410(b)-0 - Table of contents. |
| § 1.401(b)-1 - Certain retroactive changes in plan. |
| § 1.410(b)-1 - [Reserved] |
| § 1.411(b)(5)-1 - Reduction in rate of benefit accrual under a defined benefit plan. |
| § 1.411(b)-1 - Accrued benefit requirements. |
| § 1.414(b)-1 - Controlled group of corporations. |
| § 1.415(b)-1 - Limitations for defined benefit plans. |
| § 1.410(b)-2 - Minimum coverage requirements (after 1993). |
| § 1.412(b)-2 - Amortization of experience gains in connection with certain group deferred annuity contracts. |
| § 1.415(b)-2 - Multiple annuity starting dates. |
| § 1.410(b)-3 - Employees and former employees who benefit under a plan. |
| § 1.410(b)-4 - Nondiscriminatory classification test. |
| § 1.410(b)-5 - Average benefit percentage test. |
| § 1.412(b)-5 - Election of the alternative amortization method of funding. |
| § 1.410(b)-6 - Excludable employees. |
| § 1.410(b)-7 - Definition of plan and rules governing plan disaggregation and aggregation. |
| § 1.410(b)-8 - Additional rules. |
| § 1.410(b)-9 - Definitions. |
| § 1.410(b)-10 - Effective dates and transition rules. |
| § 1.411(c)-1 - Allocation of accrued benefits between employer and employee contributions. |
| § 1.412(c)(1)-1 - Determinations to be made under funding method - terms defined. |
| § 1.412(c)(2)-1 - Valuation of plan assets; reasonable actuarial valuation methods. |
| § 1.412(c)(3)-1 - Reasonable funding methods. |
| § 1.414(c)-1 - Commonly controlled trades or businesses. |
| § 1.415(c)-1 - Limitations for defined contribution plans. |
| § 1.412(c)(1)-2 - Shortfall method. |
| § 1.412(c)(3)-2 - Effective dates and transitional rules relating to reasonable funding methods. |
| § 1.414(c)-2 - Two or more trades or businesses under common control. |
| § 1.415(c)-2 - Compensation. |
| § 1.412(c)(1)-3 - Applying the minimum funding requirements to restored plans. |
| § 1.414(c)-3 - Exclusion of certain interests or stock in determining control. |
| § 1.414(c)-4 - Rules for determining ownership. |
| § 1.414(c)-5 - Certain tax-exempt organizations. |
| § 1.414(c)-6 - Effective date. |
| § 1.403(d)-1 - Taxability of employee when rights under contracts purchased by exempt organizations change from forfeitable to nonforfeitable. |
| § 1.410(d)-1 - Election by church to have participation, vesting, funding, etc. provisions apply. |
| § 1.411(d)-1 - Coordination of vesting and discrimination requirements. |
| § 1.415(d)-1 - Cost-of-living adjustments. |
| § 1.411(d)-2 - Termination or partial termination; discontinuance of contributions. |
| § 1.411(d)-3 - Section 411(d)(6) protected benefits. |
| § 1.411(d)-4 - Section 411(d)(6) protected benefits. |
| § 1.411(d)-5 - [Reserved] |
| § 1.411(d)-6 - Section 204(h) notice. |
| § 1.401(e)-1 - Definitions relating to plans covering self-employed individuals. |
| § 1.414(e)-1 - Definition of church plan. |
| § 1.417(e)-1 - Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. |
| § 1.401(e)-2 - General rules relating to plans covering self-employed individuals. |
| § 1.401(e)-3 - Requirements for qualification of trusts and plans benefiting owner-employees. |
| § 1.401(e)-4 - Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess contributions. |
| § 1.401(e)-5 - Limitation of contribution and benefit bases to first $100,000 of annual compensation in case of plans covering self-employed individuals. |
| § 1.401(e)-6 - Special rules for shareholder-employees. |
| § 1.401(f)-1 - Certain custodial accounts and annuity contracts. |
| § 1.414(f)-1 - Definition of multiemployer plan. |
| § 1.415(f)-1 - Aggregating plans. |
| § 1.414(g)-1 - Definition of plan administrator. |
| § 1.415(g)-1 - Disqualification of plans and trusts. |
| § 1.412(i)-1 - Certain insurance contract plans. |
| § 1.415(j)-1 - Limitation year. |
| § 1.401(k)-0 - Table of contents. |
| § 1.401(k)-1 - Certain cash or deferred arrangements. |
| § 1.401(k)-2 - ADP test. |
| § 1.401(k)-3 - Safe harbor requirements. |
| § 1.401(k)-4 - SIMPLE 401(k) plan requirements. |
| § 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. |
| § 1.412(l)(7)-1 - Mortality tables used to determine current liability. |
| § 1.414(l)-1 - Mergers and consolidations of plans or transfers of plan assets. |
| § 1.414(q)-1 - Highly compensated employee. |
| § 1.414(r)-0 - Table of contents. |
| § 1.414(r)-1 - Requirements applicable to qualified separate lines of business. |
| § 1.414(r)-2 - Line of business. |
| § 1.414(r)-3 - Separate line of business. |
| § 1.414(r)-4 - Qualified separate line of business - fifty-employee and notice requirements. |
| § 1.414(r)-5 - Qualified separate line of business - administrative scrutiny requirement - safe harbors. |
| § 1.414(r)-6 - Qualified separate line of business - administrative scrutiny requirement - individual determinations. |
| § 1.414(r)-7 - Determination of the employees of an employer's qualified separate lines of business. |
| § 1.414(r)-8 - Separate application of section 410(b). |
| § 1.414(r)-9 - Separate application of section 401(a)(26). |
| § 1.414(r)-10 - Separate application of section 129(d)(8). |
| § 1.414(r)-11 - Definitions and special rules. |
| § 1.414(s)-1 - Definition of compensation. |
| § 1.414(v)-1 - Catch-up contributions. |
| § 1.414(w)-1 - Permissible withdrawals from eligible automatic contribution arrangements. |
| § 1.419A(f)(6)-1 - Exception for 10 or more employer plan. |
| § 1.401(a)(9)-6T - Required minimum distributions for defined benefit plans and annuity contracts (temporary). |
| § 1.410(a)-3T - Minimum age and service conditions (temporary). |
| § 1.410(a)-8T - Year of service; break in service (temporary). |
| § 1.410(a)-9T - Elapsed time (temporary). |
| § 1.411(a)-11T - Restriction and valuation of distributions (temporary). |
| § 1.411(a)-3T - Vesting in employer-derived benefits (temporary). |
| § 1.411(a)-4T - Forfeitures, suspensions, etc. (temporary). |
| § 1.411(a)-7T - Definitions and special rules (temporary). |
| § 1.411(a)-8T - Changes in vesting schedule (temporary). |
| § 1.401(b)-1T - Certain retroactive changes in plan (temporary). |
| § 1.412(c)(1)-3T - Applying the minimum funding requirements to restored plans (temporary). |
| § 1.411(d)-6T - Section 204(h) notice. |
| § 1.417(e)-1T - Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary) |
| § 1.414(q)-1T - Highly compensated employee (temporary). |
| § 1.401-0 - Scope and definitions. |
| § 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans. |
| § 1.401-2 - Impossibility of diversion under the trust instrument. |
| § 1.401-3 - Requirements as to coverage. |
| § 1.401-4 - Discrimination as to contributions or benefits (before 1994). |
| § 1.401-5 - Period for which requirements of section 401(a) (3), (4), (5), and (6) are applicable with respect to plans put into effect before September 2, 1974. |
| § 1.401-6 - Termination of a qualified plan. |
| § 1.401-7 - Forfeitures under a qualified pension plan. |
| § 1.401-8 - [Reserved] |
| § 1.401-9 - Face-amount certificates - nontransferable annuity contracts. |
| § 1.401-10 - Definitions relating to plans covering self-employed individuals. |
| § 1.401-11 - General rules relating to plans covering self-employed individuals. |
| § 1.401-12 - Requirements for qualification of trusts and plans benefiting owner-employees. |
| §§ 1.401-11--1.401-13 - [Reserved] |
| § 1.401-13 - Excess contributions on behalf of owner-employees. |
| § 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans. |
| § 1.419-1T - Treatment of welfare benefit funds. (Temporary) |
| § 1.408-2T - Individual retirement accounts (temporary). |
| § 1.413-1 - Special rules for collectively bargained plans. |
| § 1.413-2 - Special rules for plans maintained by more than one employer. |
| §§ 1.401-4--1.401-5 - [Reserved] |
| § 1.415-1 - General rules with respect to limitations on benefits and contributions under qualified plans. |
| § 1.415-2 - Definitions and special rules. |
| § 1.415-3 - Limitations for defined benefit plans. |
| § 1.415-4 - Transitional rule for defined benefit plans. |
| § 1.415-5 - Cost of living adjustments for defined benefit plans. |
| § 1.415-6 - Limitation for defined contribution plans. |
| § 1.415-7 - Limitation in case of defined benefit and defined contribution plan for same employee. |
| § 1.415-8 - Combining and aggregating plans. |
| § 1.415-9 - Disqualification of plans and trusts. |
| § 1.415-10 - Special aggregation rules. |
| § 1.416-1 - Questions and answers on top-heavy plans. |
| § 1.408A-4T - Converting amounts to Roth IRAs. |
| § 1.419A-1T - Qualified asset account limitation of additions to account. (Temporary) |
| § 1.419A-2T - Qualified asset account limitation for collectively bargained funds. (Temporary) |
| Gain and Loss from Operations |
| § 1.810-3 - Adjustment for change in computing reserves. |
| § 1.810-4 - Certain decreases in reserves of voluntary employees' beneficiary associations. |
| § 1.809-1 - [Reserved] |
| § 1.809-2 - Exclusion of share of investment yield set aside for policyholders. |
| § 1.809-3 - [Reserved] |
| § 1.809-7 - Limitation on certain deductions. |
| § 1.809-8 - Limitation on deductions for certain mutualization distributions. |
| § 1.809-9 - Computation of the differential earnings rate and the recomputed differential earnings rate. |
| § 1.809-10 - Computation of equity base. |
| Tax on Transfers to Avoid Income Tax |
| § 1.1491-1 - Imposition of tax. |
| § 1.1492-1 - Nontaxable transfers. |
| § 1.1493-1 - Definition of foreign trust. |
| § 1.1494-1 - Returns; payment and collection of tax. |
| § 1.1494-2 - Effective date. |
| Small Business Corporations and Their Shareholders |
| § 1.1374-10T - Effective date and additional rules (temporary). |
| § 1.1361-0 - Table of contents. |
| § 1.1361-1 - S corporation defined. |
| § 1.1371-1 - Distributions of money by an eligible terminated S corporation. |
| § 1.1361-2 - Definitions relating to S corporation subsidiaries. |
| § 1.1371-2 - Impact of Audit PTTP on ETSC Period. |
| § 1.1361-3 - QSub election. |
| § 1.1361-4 - Effect of QSub election. |
| § 1.1361-5 - Termination of QSub election. |
| § 1.1361-6 - Effective date. |
| § 1.1368-1T - Distributions by S corporations (temporary). |
| § 1.1377-1T - Pro rata share (temporary). |
| § 1.1362-0 - Table of contents. |
| § 1.1362-1 - Election to be an S corporation. |
| § 1.1362-2 - Termination of election. |
| § 1.1362-3 - Treatment of S termination year. |
| § 1.1362-4 - Inadvertent terminations and inadvertently invalid elections. |
| § 1.1362-5 - Election after termination. |
| § 1.1362-6 - Elections and consents. |
| § 1.1362-7 - Effective dates. |
| § 1.1362-8 - Dividends received from affiliated subsidiaries. |
| § 1.1363-1 - Effect of election on corporation. |
| § 1.1363-2 - Recapture of LIFO benefits. |
| § 1.1374-0 - Table of contents. |
| § 1.1374-1 - General rules and definitions. |
| § 1.1374-2 - Net recognized built-in gain. |
| § 1.1374-3 - Net unrealized built-in gain. |
| § 1.1374-4 - Recognized built-in gain or loss. |
| § 1.1374-5 - Loss carryforwards. |
| § 1.1374-6 - Credits and credit carryforwards. |
| § 1.1374-7 - Inventory. |
| § 1.1374-8 - Section 1374(d)(8) transactions. |
| § 1.1374-9 - Anti-stuffing rule. |
| § 1.1374-10 - Effective date and additional rules. |
| § 1.1361-4T - Effect of QSub election (temporary). |
| § 1.1375-1 - Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts. |
| § 1.1366-0 - Table of contents. |
| § 1.1366-1 - Shareholder's share of items of an S corporation. |
| § 1.1366-2 - Limitations on deduction of passthrough items of an S corporation to its shareholders. |
| § 1.1366-3 - Treatment of family groups. |
| § 1.1366-4 - Special rules limiting the passthrough of certain items of an S corporation to its shareholders. |
| § 1.1366-5 - Effective/applicability date. |
| § 1.1367-0 - Table of contents. |
| § 1.1377-0 - Table of contents. |
| § 1.1367-1 - Adjustments to basis of shareholder's stock in an S corporation. |
| § 1.1377-1 - Pro rata share. |
| § 1.1367-2 - Adjustments to basis of indebtedness to shareholder. |
| § 1.1377-2 - Post-termination transition period. |
| § 1.1367-3 - Effective/Applicability date. |
| § 1.1377-3 - Applicability dates. |
| § 1.1368-0 - Table of contents. |
| § 1.1368-1 - Distributions by S corporations. |
| § 1.1378-1 - Taxable year of S corporation. |
| § 1.1368-2 - Accumulated adjustments account (AAA). |
| § 1.1368-3 - Examples. |
| § 1.1368-4 - Effective date and transition rule. |
| § 1.1374-8T - 1374(d)(8) transactions (temporary). |
| Extensions of Time for Payment |
| § 1.6161-1 - Extension of time for paying tax or deficiency. |
| § 1.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding companies. |
| § 1.6164-1 - Extensions of time for payment of taxes by corporations expecting carrybacks. |
| § 1.6164-2 - Amount of tax the time for payment of which may be extended. |
| § 1.6164-3 - Computation of the amount of reduction of the tax previously determined. |
| § 1.6164-4 - Payment of remainder of tax where extension relates to only part of the tax. |
| § 1.6164-5 - Period of extension. |
| § 1.6164-6 - Revised statements. |
| § 1.6164-7 - Termination by district director. |
| § 1.6164-8 - Payments on termination. |
| § 1.6164-9 - Cross references. |
| § 1.6165-1 - Bonds where time to pay the tax or deficiency has been extended. |
| Distributions by a Partnership |
| § 1.731-1 - Extent of recognition of gain or loss on distribution. |
| § 1.731-2 - Partnership distributions of marketable securities. |
| § 1.732-1T - Basis of distributed property other than money (temporary). |
| § 1.732-1 - Basis of distributed property other than money. |
| § 1.732-2 - Special partnership basis of distributed property. |
| § 1.732-3 - Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner. |
| § 1.733-1 - Basis of distributee partner's interest. |
| § 1.734-1 - Optional adjustment to basis of undistributed partnership property. |
| § 1.734-2 - Adjustment after distribution to transferee partner. |
| § 1.735-1 - Character of gain or loss on disposition of distributed property. |
| § 1.736-1 - Payments to a retiring partner or a deceased partner's successor in interest. |
| § 1.737-1 - Recognition of precontribution gain. |
| § 1.737-2 - Exceptions and special rules. |
| § 1.737-3 - Basis adjustments; Recovery rules. |
| § 1.737-4 - Anti-abuse rule. |
| § 1.737-5 - Effective dates. |
| ransfers of interests in a partnership |
| § 1.741-1 - Recognition and character of gain or loss on sale or exchange. |
| § 1.742-1 - Basis of transferee partner's interest. |
| § 1.743-1 - Optional adjustment to basis of partnership property. |
| Export Trade Corporations |
| § 1.970-1 - Export trade corporations. |
| § 1.970-2 - Elections as to date of determining investments in export trade assets. |
| § 1.970-3 - Effective date of subpart G. |
| § 1.986(a)-1 - Translation of foreign income taxes for purposes of the foreign tax credit. |
| § 1.989(a)-1 - Definition of a qualified business unit. |
| § 1.989(b)-1 - Definition of weighted average exchange rate. |
| § 1.986(c)-1 - Coordination with section 965. |
| § 1.989(c)-1 - Transition rules for certain branches of United States persons using a net worth method of accounting for taxable years beginning before January 1, 1987. |
| § 1.981-0 - Repeal of section 981; effective dates. |
| § 1.971-1 - Definitions with respect to export trade corporations. |
| § 1.981-1 - Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977. |
| § 1.981-2 - Foreign law community income for taxable years beginning before January 1, 1967. |
| § 1.981-3 - Definitions and other special rules. |
| § 1.987-1T - Scope, definitions, and special rules (temporary). |
| § 1.988-1T - Certain definitions and special rules (temporary). |
| § 1.972-1 - Consolidation of group of export trade corporations. |
| § 1.987-2T - Attribution of items to eligible QBUs; definition of a transfer and related rules (temporary). |
| § 1.987-12T - Deferral of section 987 gain or loss (temporary). |
| § 1.988-2T - Recognition and computation of exchange gain or loss (temporary). |
| § 1.987-3T - Determination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary). |
| § 1.987-4T - Determination of net unrecognized section 987 gain or loss of a section 987 QBU (temporary). |
| § 1.985-0 - Outline of regulation. |
| § 1.985-1 - Functional currency. |
| § 1.985-2 - Election to use the United States dollar as the functional currency of a QBU. |
| § 1.985-3 - United States dollar approximate separate transactions method. |
| § 1.985-4 - Method of accounting. |
| § 1.985-5 - Adjustments required upon change in functional currency. |
| § 1.985-6 - Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987. |
| § 1.985-7 - Adjustments required in connection with a change to DASTM. |
| § 1.985-8 - Special rules applicable to the European Monetary Union (conversion to euro). |
| § 1.988-5T - Section 988(d) hedging transactions (temporary). |
| § 1.987-6T - Character and source of section 987 gain or loss (temporary). |
| § 1.987-0 - Section 987; table of contents. |
| § 1.987-1 - Scope, definitions, and special rules. |
| § 1.987-2 - Attribution of items to eligible QBUs; definition of a transfer and related rules. |
| § 1.987-3 - Determination of section 987 taxable income or loss of an owner of a section 987 QBU. |
| § 1.987-4 - Determination of net unrecognized section 987 gain or loss of a section 987 QBU. |
| § 1.987-5 - Recognition of section 987 gain or loss. |
| § 1.987-6 - Character and source of section 987 gain or loss. |
| § 1.987-7 - Section 987 aggregate partnerships. |
| § 1.987-8 - Termination of a section 987 QBU. |
| § 1.987-9 - Recordkeeping requirements. |
| § 1.987-10 - Transition rules. |
| § 1.987-11 - Effective/applicability date. |
| § 1.987-12 - Deferral of section 987 gain or loss. |
| § 1.987-7T - Section 987 aggregate partnerships (temporary). |
| § 1.988-0 - Taxation of gain or loss from a section 988 transaction; Table of Contents. |
| § 1.988-1 - Certain definitions and special rules. |
| § 1.988-2 - Recognition and computation of exchange gain or loss. |
| § 1.988-3 - Character of exchange gain or loss. |
| § 1.988-4 - Source of gain or loss realized on a section 988 transaction. |
| § 1.988-5 - Section 988(d) hedging transactions. |
| § 1.988-6 - Nonfunctional currency contingent payment debt instruments. |
| § 1.985-8T - Special rules applicable to the European Monetary Union (conversion to the euro) (temporary). |
| § 1.987-8T - Termination of a section 987 QBU (temporary). |
| Mutual Savings Banks, Etc. |
| § 1.591-1 - Deduction for dividends paid on deposits. |
| § 1.592-1 - Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks. |
| § 1.593-1 - Additions to reserve for bad debts. |
| § 1.593-2 - Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or withdrawable accounts. |
| § 1.593-3 - Taxable years affected. |
| § 1.593-4 - Organizations to which section 593 applies. |
| § 1.593-5 - Addition to reserves for bad debts. |
| § 1.593-6 - Pre-1970 addition to reserve for losses on qualifying real property loans. |
| § 1.593-7 - Establishment and treatment of reserves for bad debts. |
| § 1.593-8 - Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real property loans. |
| § 1.593-10 - Certain distributions to shareholders by a domestic building and loan association. |
| § 1.593-11 - Qualifying real property loan and nonqualifying loan defined. |
| § 1.594-1 - Mutual savings banks conducting life insurance business. |
| § 1.595-1 - Treatment of foreclosed property by certain creditors. |
| § 1.596-1 - Limitation on dividends received deduction. |
| § 1.593-6A - Post-1969 addition to reserve for losses on qualifying real property loans. |
| § 1.597-1 - Definitions. |
| § 1.597-2 - Taxation of FFA. |
| § 1.597-3 - Other rules. |
| § 1.597-4 - Bridge Banks and Agency Control. |
| § 1.597-5 - Taxable Transfers. |
| § 1.597-6 - Limitation on collection of federal income tax. |
| § 1.597-7 - Effective/applicability dates. |
| § 1.597-8 - Transitional rules for Federal financial assistance. |
| Domestic International Sales Corporations |
| § 1.991-1 - Taxation of a domestic international sales corporation. |
| § 1.992-1 - Requirements of a DISC. |
| § 1.992-2 - Election to be treated as a DISC. |
| § 1.992-3 - Deficiency distributions to meet qualification requirements. |
| § 1.992-4 - Coordination with personal holding company provisions in case of certain produced film rents. |
| § 1.993-1 - Definition of qualified export receipts. |
| § 1.993-2 - Definition of qualified export assets. |
| § 1.993-3 - Definition of export property. |
| § 1.993-4 - Definition of producer's loans. |
| § 1.993-5 - Definition of related foreign export corporation. |
| § 1.993-6 - Definition of gross receipts. |
| § 1.993-7 - Definition of United States. |
| § 1.994-1 - Inter-company pricing rules for DISC's. |
| § 1.994-2 - Marginal costing rules. |
| § 1.995-1 - Taxation of DISC income to shareholders. |
| § 1.995-2 - Deemed distributions in qualified years. |
| § 1.995-3 - Distributions upon disqualification. |
| § 1.995-4 - Gain on disposition of stock in a DISC. |
| § 1.995-5 - Foreign investment attributable to producer's loans. |
| § 1.995-6 - Taxable income attributable to military property. |
| § 1.996-1 - Rules for actual distributions and certain deemed distributions. |
| § 1.996-2 - Ordering rules for losses. |
| § 1.996-3 - Divisions of earnings and profits. |
| § 1.996-4 - Subsequent effect of previous disposition of DISC stock. |
| § 1.996-5 - Adjustment to basis. |
| § 1.996-6 - Effectively connected income. |
| § 1.996-7 - Carryover of DISC tax attributes. |
| § 1.996-8 - Effect of carryback of capital loss or net operating loss to prior DISC taxable year. |
| § 1.997-1 - Special rules for subchapter C of the Code. |
| §§ 1.998--1.1000 - [Reserved] |
| Taxation of Business Income of Certain Exempt Organizations |
| § 1.512(a)-1 - Definition. |
| § 1.514(a)-1 - Unrelated debt-financed income and deductions. |
| § 1.512(a)-2 - Definition applicable to taxable years beginning before December 13, 1967. |
| § 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970. |
| § 1.512(a)-3 - [Reserved] |
| § 1.512(a)-4 - Special rules applicable to war veterans organizations. |
| § 1.512(a)-5 - Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9) or (17) of section 501(c). |
| § 1.512(a)-6 - Special rule for organizations with more than one unrelated trade or business. |
| § 1.512(b)-1 - Modifications. |
| § 1.514(b)-1 - Definition of debt-financed property. |
| § 1.512(c)-1 - Special rules applicable to partnerships; in general. |
| § 1.514(c)-1 - Acquisition indebtedness. |
| § 1.514(c)-2 - Permitted allocations under section 514(c)(9)(E). |
| § 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation. |
| § 1.514(e)-1 - Allocation rules. |
| § 1.514(f)-1 - Definition of business lease. |
| § 1.514(g)-1 - Business lease indebtedness. |
| § 1.512(a)-5T - Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9), (17) or (20) of Section 501(c) (temporary). |
| § 1.511-1 - Imposition and rates of tax. |
| § 1.511-2 - Organizations subject to tax. |
| § 1.511-3 - Provisions generally applicable to the tax on unrelated business income. |
| § 1.511-4 - Minimum tax for tax preferences. |
| § 1.513-1 - Definition of unrelated trade or business. |
| § 1.513-2 - Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967. |
| § 1.513-3 - Qualified convention and trade show activity. |
| § 1.513-4 - Certain sponsorship not unrelated trade or business. |
| § 1.513-5 - Certain bingo games not unrelated trade or business. |
| § 1.513-6 - Certain hospital services not unrelated trade or business. |
| § 1.513-7 - Travel and tour activities of tax exempt organizations. |
| Common Nontaxable Exchanges |
| § 1.1031(a)-1 - Property held for productive use in trade or business or for investment. |
| § 1.1033(a)-1 - Involuntary conversions; nonrecognition of gain. |
| § 1.1044(a)-1 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993. |
| § 1.1031(a)-2 - Additional rules for exchanges of personal property. |
| § 1.1033(a)-2 - Involuntary conversion into similar property, into money or into dissimilar property. |
| § 1.1031(a)-3 - Definition of real property. |
| § 1.1033(a)-3 - Involuntary conversion of principal residence. |
| § 1.1031(b)-1 - Receipt of other property or money in tax-free exchange. |
| § 1.1033(b)-1 - Basis of property acquired as a result of an involuntary conversion. |
| § 1.1031(b)-2 - Safe harbor for qualified intermediaries. |
| § 1.1031(c)-1 - Nonrecognition of loss. |
| § 1.1033(c)-1 - Disposition of excess property within irrigation project deemed to be involuntary conversion. |
| § 1.1031(d)-1 - Property acquired upon a tax-free exchange. |
| § 1.1033(d)-1 - Destruction or disposition of livestock because of disease. |
| § 1.1031(d)-2 - Treatment of assumption of liabilities. |
| § 1.1031(e)-1 - Exchange of livestock of different sexes. |
| § 1.1033(e)-1 - Sale or exchange of livestock solely on account of drought. |
| § 1.1033(g)-1 - Condemnation of real property held for productive use in trade or business or for investment. |
| § 1.1033(h)-1 - Effective date. |
| § 1.1031(j)-1 - Exchanges of multiple properties. |
| § 1.1031(k)-1 - Treatment of deferred exchanges. |
| § 1.1031(a)-2T - Additional rules for exchanges of personal property (temporary). |
| § 1.1031(d)-1T - Coordination of section 1060 with section 1031 (temporary). |
| § 1.1031-0 - Table of contents. |
| § 1.1041-2 - Redemptions of stock. |
| § 1.1041-1T - Treatment of transfer of property between spouses or incident to divorce (temporary). |
| § 1.1042-1T - Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary). |
| § 1.1032-1 - Disposition by a corporation of its own capital stock. |
| § 1.1032-2 - Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations. |
| § 1.1032-3 - Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision. |
| § 1.1034-1 - Sale or exchange of residence. |
| § 1.1035-1 - Certain exchanges of insurance policies. |
| § 1.1045-1 - Application to partnerships. |
| § 1.1036-1 - Stock for stock of the same corporation. |
| § 1.1037-1 - Certain exchanges of United States obligations. |
| § 1.1038-1 - Reacquisitions of real property in satisfaction of indebtedness. |
| § 1.1038-2 - Reacquisition and resale of property used as a principal residence. |
| § 1.1038-3 - Election to have section 1038 apply for taxable years beginning after December 31, 1957. |
| § 1.1039-1 - Certain sales of low-income housing projects. |
| Rules of General Application to Banking Institutions |
| Tax Returns or Statements |
| § 1.6015(a)-1 - Declaration of estimated income tax by individuals. |
| § 1.6015(b)-1 - Joint declaration by husband and wife. |
| § 1.6015(c)-1 - Definition of estimated tax. |
| § 1.6015(d)-1 - Contents of declaration of estimated tax. |
| § 1.6015(e)-1 - Amendment of declaration. |
| § 1.6015(f)-1 - Return as declaration or amendment. |
| § 1.6015(g)-1 - Short taxable years of individuals. |
| § 1.6015(h)-1 - Estates and trusts. |
| § 1.6015(i)-1 - Nonresident alien individuals. |
| § 1.6015(j)-1 - Applicability. |
| § 1.6011-9 - Syndicated conservation easement listed transactions. |
| § 1.6012-2T - Corporations required to make returns of income (temporary). |
| § 1.6011-4T - Requirement of statement disclosing participation in certain transactions by taxpayers (temporary). |
| § 1.6011-5T - Required use of magnetic media for corporate income tax returns (temporary). |
| § 1.6012-6T - Returns by political organizations (temporary). |
| pooled income fund actuarial tables applicable before may 1, 1989 |
| Definition of Gross Income, Adjusted Gross Income, and Taxable Income |
| § 1.61-1 - Gross income. |
| § 1.61-2 - Compensation for services, including fees, commissions, and similar items. |
| § 1.61-3 - Gross income derived from business. |
| § 1.61-4 - Gross income of farmers. |
| § 1.61-5 - Allocations by cooperative associations; per-unit retain certificates - tax treatment as to cooperatives and patrons. |
| § 1.61-6 - Gains derived from dealings in property. |
| § 1.61-7 - Interest. |
| § 1.61-8 - Rents and royalties. |
| § 1.61-9 - Dividends. |
| § 1.61-10 - Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts. |
| § 1.61-11 - Pensions. |
| § 1.61-12 - Income from discharge of indebtedness. |
| § 1.61-13 - Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust. |
| § 1.61-14 - Miscellaneous items of gross income. |
| § 1.61-15 - Options received as payment of income. |
| § 1.61-21 - Taxation of fringe benefits. |
| § 1.61-22 - Taxation of split-dollar life insurance arrangements. |
| § 1.62-1T - Adjusted gross income (temporary). |
| § 1.67-1T - 2-percent floor on miscellaneous itemized deductions (temporary). |
| § 1.62-1 - Adjusted gross income. |
| § 1.62-2 - Reimbursements and other expense allowance arrangements. |
| § 1.61-2T - Taxation of fringe benefits - 1985 through 1988 (temporary). |
| § 1.62-2T - Reimbursement and other expense allowance arrangements (temporary). |
| § 1.67-2T - Treatment of pass-through entities (temporary). |
| § 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions. |
| § 1.63-2 - Cross reference. |
| § 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary). |
| § 1.67-4T - [Reserved] |
| § 1.66-1 - Treatment of community income. |
| § 1.66-2 - Treatment of community income where spouses live apart. |
| § 1.66-3 - Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified. |
| § 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of community property law. |
| § 1.66-5 - Effective date. |
| § 1.67-3 - Allocation of expenses by real estate mortgage investment conduits. |
| § 1.67-4 - Costs paid or incurred by estates or non-grantor trusts. |
| Deductions |
| Computation of Taxable Income |
| credits allowable |
| Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage |
| Miscellaneous Provisions |
| § 1.891 - Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries. |
| § 1.897(l)-1 - Exception for interests held by foreign pension funds. |
| § 1.892-1T - Purpose and scope of regulations (temporary regulations). |
| § 1.6102-1 - Computations on returns or other documents. |
| § 1.892-3 - Income of foreign governments. |
| § 1.892-5 - Controlled commercial entity. |
| § 1.892-2T - Foreign government defined (temporary regulations). |
| § 1.893-1 - Compensation of employees of foreign governments or international organizations. |
| § 1.892-3T - Income of foreign governments (temporary regulations). |
| § 1.894-1 - Income affected by treaty. |
| § 1.892-4T - Commercial activities (temporary regulations). |
| § 1.897-4AT - Table of contents (temporary). |
| § 1.895-1 - Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits. |
| § 1.6115-1 - Disclosure requirements for quid pro quo contributions. |
| § 1.892-5T - Controlled commercial entity (temporary regulations). |
| § 1.897-5T - Corporate distributions (temporary). |
| § 1.892-6T - Income of international organizations (temporary regulations). |
| § 1.897-6T - Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary). |
| § 1.817-1 - Taxable years affected. |
| § 1.897-1 - Taxation of foreign investment in United States real property interests, definition of terms. |
| § 1.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. |
| § 1.817-2 - Treatment of capital gains and losses. |
| § 1.897-2 - United States real property holding corporations. |
| § 1.6107-2 - Form and manner of furnishing copy of return and retaining copy or record. |
| § 1.817-3 - Gain on property held on December 31, 1958, and certain substituted property acquired after 1958. |
| § 1.897-3 - Election by foreign corporation to be treated as a domestic corporation under section 897(i). |
| § 1.817-4 - Special rules. |
| § 1.817-5 - Diversification requirements for variable annuity, endowment, and life insurance contracts. |
| § 1.897-5 - Corporate distributions. |
| § 1.897-7 - Treatment of certain partnership interests, trusts and estates under section 897(g). |
| § 1.817A-0 - Table of contents. |
| § 1.817A-1 - Certain modified guaranteed contracts. |
| § 1.892-7T - Relationship to other Internal Revenue Code sections (temporary regulations). |
| § 1.897-7T - Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary). |
| § 1.818-1 - Taxable years affected. |
| § 1.818-2 - Accounting provisions. |
| § 1.818-3 - Amortization of premium and accrual of discount. |
| § 1.818-4 - [Reserved] |
| § 1.818-5 - Short taxable years. |
| § 1.818-6 - Transitional rule for change in method of accounting. |
| § 1.818-7 - Denial of double deductions. |
| § 1.818-8 - Special rules relating to consolidated returns and certain capital losses. |
| § 1.897-8T - Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary). |
| § 1.819-1 - Taxable years affected. |
| § 1.6109-1 - Identifying numbers. |
| § 1.819-2 - Foreign life insurance companies. |
| § 1.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements. |
| § 1.897-9T - Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary). |
| Terminal Railroad Corporations and Their Shareholders |
| § 1.281-1 - In general. |
| § 1.281-2 - Effect of section 281 upon the computation of taxable income. |
| § 1.281-3 - Definitions. |
| § 1.281-4 - Taxable years affected. |
| §§ 1.282--1.300 - [Reserved] |
| Computation of Taxable Income (Continued) |
| Research Credit - For Taxable Years Beginning Before January 1, 1990 |
| § 1.41-0A - Table of contents. |
| § 1.41-3A - Base period research expense. |
| Extension of Time for Filing Returns |
| § 1.6081-10T - Automatic extension of time to file withholding tax return for U.S. source income of foreign persons (temporary). |
| § 1.6081-1 - Extension of time for filing returns. |
| § 1.6081-2 - Automatic extension of time to file certain returns filed by partnerships. |
| § 1.6081-3 - Automatic extension of time for filing corporation income tax returns. |
| § 1.6081-4 - Automatic extension of time for filing individual income tax return. |
| § 1.6081-5 - Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents. |
| § 1.6081-6 - Automatic extension of time to file estate or trust income tax return. |
| § 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. |
| § 1.6081-8 - Extension of time to file certain information returns. |
| § 1.6081-9 - Automatic extension of time to file exempt or political organization returns. |
| § 1.6081-10 - Automatic extension of time to file withholding tax return for U.S. source income of foreign persons. |
| § 1.6081-11 - Automatic extension of time for filing certain employee plan returns. |
| § 1.6081-1T - Extension of time for filing returns (temporary). |
| § 1.6081-11T - Automatic extension of time for filing certain employee plan returns (temporary). |
| § 1.6081-2T - Automatic extension of time to file certain returns filed by partnerships (temporary). |
| § 1.6081-3T - Automatic extension of time for filing corporation income tax returns (temporary). |
| § 1.6081-4T - Automatic extension of time for filing individual income tax return (temporary). |
| § 1.6081-5T - Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents (temporary). |
| § 1.6081-6T - Automatic extension of time to file estate or trust income tax return (temporary). |
| § 1.6081-7T - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return (temporary). |
| § 1.6081-8T - Extension of time to file certain information returns (temporary). |
| § 1.6081-9T - Automatic extension of time to file exempt or political organization returns (temporary). |
| Place for Filing Returns or Other Documents |
| § 1.6091-1 - Place for filing returns or other documents. |
| § 1.6091-2 - Place for filing income tax returns. |
| § 1.6091-3 - Filing certain international income tax returns. |
| § 1.6091-4 - Exceptional cases. |
| axable year for which deductions taken |
| § 1.461-0 - Table of contents. |
| § 1.461-2 - Contested liabilities. |
| § 1.461-3 - Prepaid interest. |
| § 1.461-4 - Economic performance. |
| § 1.461-5 - Recurring item exception. |
| § 1.461-6 - Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund. |
| § 1.465-1T - Aggregation of certain activities (temporary). |
| § 1.469-1T - General rules (temporary). |
| § 1.469-2T - Passive activity loss (temporary). |
| § 1.469-3T - Passive activity credit (temporary). |
| § 1.469-4T - Definition of activity (temporary). |
| § 1.465-8 - General rules; interest other than that of a creditor. |
| § 1.465-20 - Treatment of amounts borrowed from certain persons and amounts protected against loss. |
| § 1.465-27 - Qualified nonrecourse financing. |
| § 1.469-5T - Material participation (temporary). |
| § 1.466-1 - Method of accounting for the redemption cost of qualified discount coupons. |
| § 1.466-2 - Special protective election for certain taxpayers. |
| § 1.466-3 - Manner of and time for making election under section 466. |
| § 1.466-4 - Manner of and time for making election under section 373(c) of the Revenue Act of 1978. |
| § 1.467-0 - Table of contents. |
| § 1.467-1 - Treatment of lessors and lessees generally. |
| § 1.467-2 - Rent accrual for section 467 rental agreements without adequate interest. |
| § 1.467-3 - Disqualified leasebacks and long-term agreements. |
| § 1.467-4 - Section 467 loan. |
| § 1.467-5 - Section 467 rental agreements with variable interest. |
| § 1.467-6 - Section 467 rental agreements with contingent payments. |
| § 1.467-7 - Section 467 recapture and other rules relating to dispositions and modifications. |
| § 1.467-8 - Automatic consent to change to constant rental accrual for certain rental agreements. |
| § 1.467-9 - Effective/applicability dates and automatic method changes for certain agreements. |
| § 1.468A-0 - Nuclear decommissioning costs; table of contents. |
| § 1.468A-1 - Nuclear decommissioning costs; general rules. |
| § 1.468A-2 - Treatment of electing taxpayer. |
| § 1.468A-3 - Ruling amount. |
| § 1.468A-4 - Treatment of nuclear decommissioning fund. |
| § 1.468A-5 - Nuclear decommissioning fund - miscellaneous provisions. |
| § 1.468A-6 - Disposition of an interest in a nuclear power plant. |
| § 1.468A-7 - Manner of and time for making election. |
| § 1.468A-8 - Special transfers to qualified funds pursuant to section 468A(f). |
| § 1.468A-9 - Applicability dates. |
| § 1.468B - Designated settlement funds. |
| § 1.468B-0 - Table of contents. |
| § 1.468B-1 - Qualified settlement funds. |
| § 1.468B-2 - Taxation of qualified settlement funds and related administrative requirements. |
| § 1.468B-3 - Rules applicable to the transferor. |
| § 1.468B-4 - Taxability of distributions to claimants. |
| § 1.468B-5 - Effective dates and transition rules applicable to qualified settlement funds. |
| § 1.468B-6 - Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3). |
| § 1.468B-7 - Pre-closing escrows. |
| § 1.468B-8 - Contingent-at-closing escrows. |
| § 1.468B-9 - Disputed ownership funds. |
| § 1.469-0 - Table of contents. |
| § 1.469-1 - General rules. |
| § 1.469-2 - Passive activity loss. |
| § 1.469-3 - Passive activity credit. |
| § 1.469-4 - Definition of activity. |
| § 1.469-5 - Material participation. |
| § 1.469-6 - Treatment of losses upon certain dispositions. |
| § 1.469-7 - Treatment of self-charged items of interest income and deduction. |
| § 1.469-8 - Application of section 469 to trust, estates, and their beneficiaries. |
| § 1.469-9 - Rules for certain rental real estate activities. |
| § 1.469-10 - Application of section 469 to publicly traded partnerships. |
| § 1.469-11 - Applicability date and transition rules. |
| Farmers’ Cooperatives |
| Information Returns |
| § 1.6060-1 - Reporting requirements for tax return preparers. |
| § 1.6050A-1 - Reporting requirements of certain fishing boat operators. |
| § 1.6050B-1 - Information returns by person making unemployment compensation payments. |
| § 1.6050D-1 - Information returns relating to energy grants and financing. |
| § 1.6050E-1 - Reporting of State and local income tax refunds. |
| § 1.6050H-0 - Table of contents. |
| § 1.6050H-1 - Information reporting of mortgage interest received in a trade or business from an individual. |
| § 1.6050H-2 - Time, form, and manner of reporting interest received on qualified mortgage. |
| § 1.6050H-3 - Information reporting of mortgage insurance premiums. |
| § 1.6050I-0 - Table of contents. |
| § 1.6050I-1 - Returns relating to cash in excess of $10,000 received in a trade or business. |
| § 1.6050I-2 - Returns relating to cash in excess of $10,000 received as bail by court clerks. |
| § 1.6050K-1 - Returns relating to sales or exchanges of certain partnership interests. |
| § 1.6050L-1 - Information return by donees relating to certain dispositions of donated property. |
| § 1.6050L-2 - Information returns by donees relating to qualified intellectual property contributions. |
| § 1.6050M-1 - Information returns relating to persons receiving contracts from certain Federal executive agencies. |
| § 1.6050N-1 - Statements to recipients of royalties paid after December 31, 1986. |
| § 1.6050N-2 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5. |
| § 1.6050P-0 - Table of contents. |
| § 1.6050P-1 - Information reporting for discharges of indebtedness by certain entities. |
| § 1.6050P-2 - Organization a significant trade or business of which is the lending of money. |
| § 1.6050S-0 - Table of contents. |
| § 1.6050S-1 - Information reporting for qualified tuition and related expenses. |
| § 1.6050S-2 - Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses. |
| § 1.6050S-3 - Information reporting for payments of interest on qualified education loans. |
| § 1.6050S-4 - Information reporting for payments of interest on qualified education loans. |
| § 1.6049-10T - Reporting of original issue discount on a tax-exempt obligation (temporary). |
| § 1.6050W-1 - Information reporting for payments made in settlement of payment card and third party network transactions. |
| § 1.6050W-2 - Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions. |
| § 1.6050X-1 - Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities. |
| § 1.6050Y-1 - Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits. |
| § 1.6050Y-2 - Information reporting by acquirers for reportable policy sale payments. |
| § 1.6050Y-3 - Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons. |
| § 1.6050Y-4 - Information reporting by payors for reportable death benefits. |
| § 1.6050H-1T - Information reporting of mortgage interest received in a trade or business from individuals after 1985 and before 1988 (temporary). |
| § 1.6050H-3T - Information reporting of mortgage insurance premiums (temporary). |
| § 1.6050J-1T - Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary). |
| § 1.6050L-2T - Information returns by donees relating to qualified intellectual property contributions (temporary). |
| § 1.6050P-1T - Information reporting for discharges of indebtedness by certain entities (temporary). |
| § 1.6050S-2T - Electronic furnishing of information statements for qualified tuition and related expenses (temporary). |
| § 1.6050S-4T - Electronic furnishing of information statements for payments of interest on qualified education loans (temporary). |
| § 1.6031(a)-1 - Return of partnership income. |
| § 1.6031(a)-1T - Return of partnership income (temporary). |
| § 1.6031(b)-1T - Statements to partners (temporary). |
| § 1.6031(b)-2T - REMIC reporting requirements (temporary). |
| § 1.6031(c)-1T - Nominee reporting of partnership information (temporary). |
| § 1.6031(c)-2T - Nominee reporting of REMIC information (temporary). |
| § 1.6049(d)-5T - Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary). |
| § 1.6041-1 - Return of information as to payments of $600 or more. |
| § 1.6041-2 - Return of information as to payments to employees. |
| § 1.6041-3 - Payments for which no return of information is required under section 6041. |
| § 1.6041-4 - Foreign-related items and other exceptions. |
| § 1.6041-5 - Information as to actual owner. |
| § 1.6041-6 - Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. |
| § 1.6041-7 - Magnetic media requirement. |
| § 1.6041-8 - Cross-reference to penalties. |
| § 1.6041-9 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5. |
| § 1.6041-10 - Return of information as to payments of winnings from bingo, keno, and slot machine play. |
| § 1.6041A-1 - Returns regarding payments of remuneration for services and certain direct sales. |
| § 1.6032-1T - Returns of banks with respect to common trust funds. |
| § 1.6041-1T - Return of information as to payments of $600 or more (temporary). |
| § 1.6045-1T - Returns of information of brokers and barter exchanges (temporary). |
| § 1.6046-1T - Returns as to organizations or reorganizations of foreign corporations and as to acquisitions of their stock (temporary). |
| § 1.6032-1 - Returns of banks with respect to common trust funds. |
| § 1.6042-1 - Return of information as to dividends paid in calendar years before 1963. |
| § 1.6052-1 - Information returns regarding payment of wages in the form of group-term life insurance. |
| § 1.6042-2 - Returns of information as to dividends paid. |
| § 1.6052-2 - Statements to be furnished employees with respect to wages paid in the form of group-term life insurance. |
| § 1.6042-3 - Dividends subject to reporting. |
| § 1.6042-4 - Statements to recipients of dividend payments. |
| § 1.6042-5 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5. |
| § 1.6035-2T - Transitional relief. |
| § 1.6037-2T - Required use of magnetic media for income tax returns of electing small business corporations (temporary). |
| § 1.6038-2T - Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962 (temporary). |
| § 1.6041-2T - Return of information as to payments to employees (temporary). |
| § 1.6042-2T - Returns of information as to dividends paid (temporary). |
| § 1.6045-2T - Furnishing statement required with respect to certain substitute payments (temporary). |
| § 1.6033-1 - Returns by exempt organizations; taxable years beginning before January 1, 1970. |
| § 1.6043-1 - Return regarding corporate dissolution or liquidation. |
| § 1.6033-2 - Returns by exempt organizations and returns by certain nonexempt organizations. |
| § 1.6043-2 - Return of information respecting distributions in liquidation. |
| § 1.6033-3 - Additional provisions relating to private foundations. |
| § 1.6043-3 - Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a). |
| § 1.6033-4 - Required filing in electronic form for returns by organizations required to file returns under section 6033. |
| § 1.6043-4 - Information returns relating to certain acquisitions of control and changes in capital structure. |
| § 1.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions. |
| § 1.6033-6 - Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006). |
| § 1.6038-3T - Information returns required of certain United States persons with respect to controlled foreign partnership (CFPs) (temporary). |
| § 1.6042-3T - Dividends subject to reporting (temporary). |
| § 1.6043-3T - Returns regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a) (temporary). |
| § 1.6045-3T - Information reporting for an acquisition of control or a substantial change in capital structure (temporary). |
| § 1.6034-1 - Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c). |
| § 1.6044-1 - Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963. |
| § 1.6044-2 - Returns of information as to payments of patronage dividends. |
| § 1.6044-3 - Amounts subject to reporting. |
| § 1.6044-4 - Exemption for certain consumer cooperatives. |
| § 1.6044-5 - Statements to recipients of patronage dividends. |
| § 1.6033-4T - Required use of magnetic media for returns by organizations required to file returns under section 6033 (temporary). |
| § 1.6041-4T - Foreign-related items and other exceptions (temporary). |
| § 1.6043-4T - Information returns relating to certain acquisitions of control and changes in capital structure (temporary). |
| § 1.6049-4T - Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982 (temporary). |
| § 1.6045-0 - Table of contents. |
| § 1.6035-0 - Table of contents. |
| § 1.6035-1 - Basis information to persons acquiring property from decedent. |
| § 1.6045-1 - Returns of information of brokers and barter exchanges. |
| § 1.6055-1 - Information reporting for minimum essential coverage. |
| § 1.6035-2 - Transitional relief. |
| § 1.6045-2 - Furnishing statement required with respect to certain substitute payments. |
| § 1.6055-2 - Electronic furnishing of statements. |
| § 1.6035-3 - Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982. |
| § 1.6045-3 - Information reporting for an acquisition of control or a substantial change in capital structure. |
| § 1.6045-4 - Information reporting on real estate transactions. |
| § 1.6045-5 - Information reporting on payments to attorneys. |
| § 1.6045A-1 - Statements of information required in connection with transfers of securities. |
| § 1.6045B-1 - Returns relating to actions affecting basis of securities. |
| § 1.6033-5T - Disclosure by tax-exempt entities that are parties to certain reportable transactions (temporary). |
| § 1.6049-5T - Interest and original issue discount subject to reporting after December 31, 1982 (temporary). |
| § 1.6045A-1T - Statements of information required in connection with transfers of securities (temporary). |
| § 1.6036-1 - Notice of qualification as executor or receiver. |
| § 1.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. |
| § 1.6046-2 - Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963. |
| § 1.6046-3 - Returns as to formation or reorganization of foreign corporations prior to September 15, 1960. |
| § 1.6033-6T - Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006). |
| § 1.6041-6T - Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing (temporary). |
| § 1.6037-1 - Return of electing small business corporation. |
| § 1.6047-1 - Information to be furnished with regard to employee retirement plan covering an owner-employee. |
| § 1.6037-2 - Required use of electronic form for income tax returns of electing small business corporations. |
| § 1.6047-2 - Information relating to qualifying longevity annuity contracts. |
| § 1.6049-7T - Market discount fraction reported with other financial information with respect to REMICs and collateralized debt obligations (temporary). |
| § 1.6038-1 - Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963. |
| § 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations. |
| § 1.6038-3 - Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs). |
| § 1.6038-4 - Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group. |
| § 1.6038A-0 - Table of contents. |
| § 1.6038A-1 - General requirements and definitions. |
| § 1.6038A-2 - Requirement of return. |
| § 1.6038A-3 - Record maintenance. |
| § 1.6038A-4 - Monetary penalty. |
| § 1.6038A-5 - Authorization of agent. |
| § 1.6038A-6 - Failure to furnish information. |
| § 1.6038A-7 - Noncompliance. |
| § 1.6038B-1 - Reporting of certain transfers to foreign corporations. |
| § 1.6038B-2 - Reporting of certain transfers to foreign partnerships. |
| § 1.6038D-0 - Outline of regulation provisions. |
| § 1.6038D-1 - Reporting with respect to specified foreign financial assets, definition of terms. |
| § 1.6038D-2 - Requirement to report specified foreign financial assets. |
| § 1.6038D-3 - Specified foreign financial assets. |
| § 1.6038D-4 - Information required to be reported. |
| § 1.6038D-5 - Valuation guidelines. |
| § 1.6038D-6 - Specified domestic entities. |
| § 1.6038D-7 - Exceptions from the reporting of certain assets under section 6038D. |
| § 1.6038D-8 - Penalties for failure to disclose. |
| § 1.6038A-1T - General requirements and definitions (temporary). |
| § 1.6038A-2T - Requirement of return (temporary). |
| § 1.6038A-3T - Record maintenance (temporary). |
| § 1.6038B-1T - Reporting of certain transactions to foreign corporations (temporary). |
| § 1.6038B-2T - Reporting of certain transfers to foreign partnerships (temporary). |
| § 1.6038D-0T - Outline of regulation provisions (temporary). |
| § 1.6038D-1T - Reporting with respect to specified foreign financial assets, definition of terms (temporary). |
| § 1.6038D-2T - Requirement to report specified foreign financial assets (temporary). |
| § 1.6038D-3T - Specified foreign financial assets (temporary). |
| § 1.6038D-4T - Information required to be reported (temporary). |
| § 1.6038D-5T - Valuation guidelines (temporary). |
| § 1.6038D-6T - Specified domestic entities (temporary). |
| § 1.6038D-7T - Exceptions from the reporting of certain assets under Section 6038D (temporary). |
| § 1.6038D-8T - Penalties for failure to disclose (temporary). |
| § 1.6039-1 - Returns required in connection with certain options. |
| § 1.6049-1 - Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983. |
| § 1.6039-2 - Statements to persons with respect to whom information is reported. |
| § 1.6049-2 - Interest and original issue discount subject to reporting in calendar years before 1983. |
| § 1.6049-3 - Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983. |
| § 1.6049-4 - Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982. |
| § 1.6049-5 - Interest and original issue discount subject to reporting after December 31, 1982. |
| § 1.6049-6 - Statements to recipients of interest payments and holders of obligations for attributed original issue discount. |
| § 1.6049-7 - Returns of information with respect to REMIC regular interests and collateralized debt obligations. |
| § 1.6049-8 - Interest and original issue discount paid to certain nonresident aliens. |
| § 1.6049-9 - Premium subject to reporting for a debt instrument acquired on or after January 1, 2014. |
| § 1.6049-10 - Reporting of original issue discount on a tax-exempt obligation. |
| § 1.6039I-1 - Reporting of certain employer-owned life insurance contracts. |
| § 1.6049-9T - Premium subject to reporting for a debt instrument acquired on or after January 1, 2014 (temporary). |
| Partners and Partnerships |
| § 1.701-1 - Partners, not partnership, subject to tax. |
| § 1.701-2 - Anti-abuse rule. |
| § 1.704-1T - Partner's distributive share (temporary). |
| § 1.709-1T - Treatment of organizational expenses and syndication costs (temporary). |
| § 1.702-1 - Income and credits of partner. |
| § 1.702-2 - Net operating loss deduction of partner. |
| § 1.706-2T - Temporary regulations; question and answer under the Tax Reform Act of 1984. |
| § 1.703-1 - Partnership computations. |
| § 1.702-3T - 4-Year spread (temporary). |
| § 1.704-3T - Contributed property (temporary). |
| § 1.704-1 - Partner's distributive share. |
| § 1.704-2 - Allocations attributable to nonrecourse liabilities. |
| § 1.704-3 - Contributed property. |
| § 1.704-4 - Distribution of contributed property. |
| § 1.705-1 - Determination of basis of partner's interest. |
| § 1.705-2 - Basis adjustments coordinating sections 705 and 1032. |
| § 1.707-5T - Disguised sales of property to partnership; special rules relating to liabilities (temporary). |
| § 1.706-0 - Table of contents. |
| § 1.706-1 - Taxable years of partner and partnership. |
| § 1.706-2 - Certain allocable cash to as is items. |
| § 1.706-3 - Items attributable to interest in lower-tier partnership. |
| § 1.706-4 - Determination of distributive share when a partner's interest varies. |
| § 1.706-5 - Taxable year determination. |
| § 1.707-0 - Table of contents. |
| § 1.707-1 - Transactions between partner and partnership. |
| § 1.707-2 - Disguised payments for services. |
| § 1.707-3 - Disguised sales of property to partnership; general rules. |
| § 1.707-5 - Disguised sales of property to partnership; special rules relating to liabilities. |
| § 1.707-6 - Disguised sales of property by partnership to partner; general rules. |
| § 1.707-7 - Disguised sales of partnership interests. |
| § 1.707-8 - Disclosure of certain information. |
| § 1.707-9 - Effective dates and transitional rules. |
| § 1.708-1 - Continuation of partnership. |
| § 1.709-1 - Treatment of organization and syndication costs. |
| § 1.709-2 - Definitions. |
| § 1.707-9T - Effective dates and transitional rules (temporary). |
| Items Specifically Included in Gross Income |
| § 1.72(p)-1 - Loans treated as distributions. |
| § 1.72(e)-1T - Treatment of distributions where substantially all contributions are employee contributions (temporary). |
| § 1.71-1 - Alimony and separate maintenance payments; income to wife or former wife. |
| § 1.71-2 - Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939. |
| § 1.71-1T - Alimony and separate maintenance payments (temporary). |
| § 1.72-1 - Introduction. |
| § 1.82-1 - Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment. |
| § 1.72-2 - Applicability of section. |
| § 1.72-3 - Excludable amounts not income. |
| § 1.72-4 - Exclusion ratio. |
| § 1.72-5 - Expected return. |
| § 1.72-6 - Investment in the contract. |
| § 1.72-7 - Adjustment in investment where a contract contains a refund feature. |
| § 1.72-8 - Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee. |
| § 1.72-9 - Tables. |
| § 1.72-10 - Effect of transfer of contracts on investment in the contract. |
| § 1.72-11 - Amounts not received as annuity payments. |
| § 1.72-12 - Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract. |
| § 1.72-13 - Special rule for employee contributions recoverable in three years. |
| § 1.72-14 - Exceptions from application of principles of section 72. |
| § 1.72-15 - Applicability of section 72 to accident or health plans. |
| § 1.72-16 - Life insurance contracts purchased under qualified employee plans. |
| § 1.72-17 - Special rules applicable to owner-employees. |
| § 1.72-18 - Treatment of certain total distributions with respect to self-employed individuals. |
| § 1.73-1 - Services of child. |
| § 1.83-1 - Property transferred in connection with the performance of services. |
| § 1.83-2 - Election to include in gross income in year of transfer. |
| § 1.83-3 - Meaning and use of certain terms. |
| § 1.83-4 - Special rules. |
| § 1.83-5 - Restrictions that will never lapse. |
| § 1.83-6 - Deduction by employer. |
| § 1.83-7 - Taxation of nonqualified stock options. |
| § 1.83-8 - Applicability of section and transitional rules. |
| § 1.74-1 - Prizes and awards. |
| § 1.84-1 - Transfer of appreciated property to political organizations. |
| § 1.79-4T - Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary). |
| § 1.75-1 - Treatment of bond premiums in case of dealers in tax-exempt securities. |
| § 1.85-1 - Unemployment compensation. |
| § 1.77-1 - Election to consider Commodity Credit Corporation loans as income. |
| § 1.77-2 - Effect of election to consider commodity credit loans as income. |
| § 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees. |
| § 1.83-7T - Taxation of nonqualified stock options (Temporary). |
| § 1.78-1 - Gross up for deemed paid foreign tax credit. |
| § 1.88-1 - Nuclear decommissioning costs. |
| § 1.79-0 - Group-term life insurance - definitions of certain terms. |
| § 1.79-1 - Group-term life insurance - general rules. |
| § 1.79-2 - Exceptions to the rule of inclusion. |
| § 1.79-3 - Determination of amount equal to cost of group-term life insurance. |
| Sales and Exchanges |
| § 1.631-1 - Election to consider cutting as sale or exchange. |
| § 1.631-2 - Gain or loss upon the disposal of timber under cutting contract. |
| § 1.631-3 - Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest. |
| § 1.632-1 - Tax on sale of oil or gas properties. |
| Certain Stock Options |
| § 1.432 - [Reserved] |
| § 1.430(a)-1 - Determination of minimum required contribution. |
| § 1.431(c)(6)-1 - Mortality tables used to determine current liability. |
| § 1.430(d)-1 - Determination of target normal cost and funding target. |
| § 1.432(e)(9)-1 - Benefit suspensions for multiemployer plans in critical and declining status. |
| § 1.430(f)-1 - Effect of prefunding balance and funding standard carryover balance. |
| § 1.430(g)-1 - Valuation date and valuation of plan assets. |
| § 1.430(h)(2)-1 - Interest rates used to determine present value. |
| § 1.430(h)(3)-1 - Mortality tables used to determine present value. |
| § 1.433(h)(3)-1 - Mortality tables used to determine current liability. |
| § 1.430(h)(3)-2 - Plan-specific substitute mortality tables used to determine present value. |
| § 1.430(i)-1 - Special rules for plans in at-risk status. |
| § 1.430(j)-1 - Payment of minimum required contributions. |
| § 1.432(e)(9)-1T - Benefit suspensions for multiemployer plans in critical and declining status (temporary). |
| § 1.421-1 - Meaning and use of certain terms. |
| § 1.421-2 - General rules. |
| § 1.421-3 - Exercise of restricted stock option. |
| § 1.421-4 - Modification, extension, or renewal. |
| § 1.421-5 - Operation of section 421. |
| § 1.421-6 - Options to which section 421 does not apply. |
| § 1.421-7 - Meaning and use of certain terms. |
| § 1.421-8 - General rules. |
| § 1.422-1 - Incentive stock options; general rules. |
| § 1.422-2 - Incentive stock options defined. |
| § 1.422-3 - Stockholder approval of incentive stock option plans. |
| § 1.422-4 - $100,000 limitation for incentive stock options. |
| § 1.422-5 - Permissible provisions. |
| §§ 1.432--1.435 - [Reserved] |
| §§ 1.432--1.440 - [Reserved] |
| § 1.423-1 - Applicability of section 421(a). |
| § 1.423-2 - Employee stock purchase plan defined. |
| §§ 1.433--1.435 - [Reserved] |
| § 1.424-1 - Definitions and special rules applicable to statutory options. |
| §§ 1.434--1.435 - [Reserved] |
| § 1.425-1 - Definitions and special rules applicable to statutory options. |
| §§ 1.425--1.429 - [Reserved] |
| §§ 1.425--1.440 - [Reserved] |
| § 1.436-0 - Table of contents. |
| § 1.436-1 - Limits on benefits and benefit accruals under single employer defined benefit plans. |
| §§ 1.426--1.440 - [Reserved] |
| §§ 1.437--1.440 - [Reserved] |
| Signing and Verifying of Returns and Other Documents |
| § 1.6061-1 - Signing of returns and other documents by individuals. |
| § 1.6062-1 - Signing of returns, statements, and other documents made by corporations. |
| § 1.6063-1 - Signing of returns, statements, and other documents made by partnerships. |
| § 1.6065-1 - Verification of returns. |
| Consolidated Return Regulations |
| § 1.1502-0 - Effective dates. |
| § 1.1502-1 - Definitions. |
| Additional Itemized Deductions for Individuals |
| § 1.211-1 - Allowance of deductions. |
| § 1.221-1 - Deduction for interest paid on qualified education loans after December 31, 2001. |
| § 1.221-2 - Deduction for interest due and paid on qualified education loans before January 1, 2002. |
| § 1.215-1T - Alimony, etc., payments (temporary). |
| § 1.212-1 - Nontrade or nonbusiness expenses. |
| § 1.213-1 - Medical, dental, etc., expenses. |
| § 1.214-1 - Expenses for the care of certain dependents incurred during taxable years beginning before January 1, 1972. |
| § 1.214A-1 - Certain expenses to enable individuals to be gainfully employed incurred during taxable years beginning after December 31, 1971, and before January 1, 1976. |
| § 1.214A-2 - Limitations on deductible amounts. |
| § 1.214A-3 - Reduction of expenses for certain disability payments and adjusted gross income. |
| § 1.214A-4 - Special rules applicable to married individuals. |
| § 1.214A-5 - Other special rules relating to employment-related expenses. |
| § 1.215-1 - Periodic alimony, etc., payments. |
| § 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation. |
| § 1.216-2 - Treatment as property subject to depreciation. |
| § 1.217-1 - Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970. |
| § 1.217-2 - Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969. |
| § 1.218-0 - Deduction for political and newsletter fund contributions. |
| § 1.219-1 - Deduction for retirement savings. |
| § 1.219-2 - Definition of active participant. |
| Tax-Free Covenant Bonds |
| § 1.1451-1 - Tax-free covenant bonds issued before January 1, 1934. |
| § 1.1451-2 - Exemptions from withholding under section 1451. |
| The Tax Court |
| Continental Shelf Areas |
| § 1.638-1 - Continental Shelf areas. |
| § 1.638-2 - Effective date. |
| §§ 1.639--1.640 - [Reserved] |
| reatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969 |
| § 1.665(a)-0A - Excess distributions by trusts; scope of subpart D. |
| § 1.665(a)-1A - Undistributed net income. |
| § 1.665(b)-1A - Accumulation distributions. |
| § 1.665(b)-2A - Special rules for accumulation distributions made in taxable years beginning before January 1, 1974. |
| § 1.665(c)-1A - Special rule applicable to distributions by certain foreign trusts. |
| § 1.665(d)-1A - Taxes imposed on the trust. |
| § 1.665(e)-1A - Preceding taxable year. |
| § 1.665(f)-1A - [Reserved] |
| § 1.665(g)-1A - [Reserved] |
| § 1.665(g)-2A - Application of separate share rule. |
| Certain Controlled Corporations |
| § 1.1561-0T - Table of contents (temporary). |
| § 1.1561-0 - Table of contents. |
| § 1.1561-1 - General rules regarding certain tax benefits available to the component members of a controlled group of corporations. |
| § 1.1561-2 - Special rules for allocating reductions of certain section 1561(a) tax-benefit items. |
| § 1.1561-3 - Allocation of the section 1561(a) tax items. |
| § 1.1561-1T - General rules regarding certain tax benefits available to the component members of a controlled group of corporations (temporary). |
| § 1.1563-1T - Definition of controlled group of corporations and component members and related concepts (temporary). |
| § 1.1562-0 - Effective date. |
| § 1.1562-1 - Privilege of controlled group to elect multiple surtax exemptions. |
| § 1.1562-2 - Termination of election. |
| § 1.1562-3 - Consents to election and termination. |
| § 1.1562-4 - Election after termination. |
| § 1.1562-5 - Continuing and successor controlled groups. |
| § 1.1562-6 - Election for short taxable years. |
| § 1.1562-7 - Extension of statutory periods of limitation. |
| § 1.1561-2T - Special rules for allocating reductions to certain section 1561(a) tax-benefit items (temporary). |
| § 1.1563-1 - Definition of controlled group of corporations and component members and related concepts. |
| § 1.1563-2 - Excluded stock. |
| § 1.1563-3 - Rules for determining stock ownership. |
| § 1.1563-4 - Franchised corporations. |
| § 1.1561-3T - Allocation of the section 1561(a) tax items (temporary). |
| § 1.1563-3T - Rules for determining stock ownership (temporary). |
| § 1.1564-1 - Limitations on additional benefits for members of controlled groups. |
| Definitions |
| § 1.761-1 - Terms defined. |
| § 1.761-2 - Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code. |
| § 1.761-3 - Certain option holders treated as partners. |
| Tax Surcharge |
| § 1.52-1 - Trades or businesses that are under common control. |
| § 1.52-2 - Adjustments for acquisitions and dispositions. |
| § 1.52-3 - Limitations with respect to certain persons. |
| § 1.53-1 - Limitation based on amount of tax. |
| § 1.53-2 - Carryback and carryover of unused credit. |
| § 1.53-3 - Separate rule for pass-through of jobs credit. |
| § 1.55-1 - Alternative minimum taxable income. |
| § 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations. |
| § 1.56-1 - Adjustment for the book income of corporations. |
| Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999 |
| § 1.1502-90A - Table of contents. |
| § 1.1502-91A - Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999. |
| § 1.1502-92A - Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999. |
| § 1.1502-93A - Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999. |
| § 1.1502-95A - Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999. |
| § 1.1502-96A - Miscellaneous rules generally applicable for testing dates before June 25, 1999. |
| § 1.1502-97A - Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. |
| Estates and Trusts Which May Accumulate Income or Which Distribute Corpus |
| § 1.661(a)-1 - Estates and trusts accumulating income or distributing corpus; general. |
| § 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. |
| § 1.663(a)-1 - Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc. |
| § 1.661(a)-2 - Deduction for distributions to beneficiaries. |
| § 1.662(a)-2 - Currently distributable income. |
| § 1.663(a)-2 - Charitable, etc., distributions. |
| § 1.662(a)-3 - Other amounts distributed. |
| § 1.663(a)-3 - Denial of double deduction. |
| § 1.662(a)-4 - Amounts used in discharge of a legal obligation. |
| § 1.661(b)-1 - Character of amounts distributed; in general. |
| § 1.662(b)-1 - Character of amounts; when no charitable contributions are made. |
| § 1.663(b)-1 - Distributions in first 65 days of taxable year; scope. |
| § 1.661(b)-2 - Character of amounts distributed when charitable contributions are made. |
| § 1.662(b)-2 - Character of amounts; when charitable contributions are made. |
| § 1.663(b)-2 - Election. |
| § 1.661(c)-1 - Limitation on deduction. |
| § 1.662(c)-1 - Different taxable years. |
| § 1.663(c)-1 - Separate shares treated as separate trusts or as separate estates; in general. |
| § 1.661(c)-2 - Illustration of the provisions of section 661. |
| § 1.662(c)-2 - Death of individual beneficiary. |
| § 1.663(c)-2 - Rules of administration. |
| § 1.662(c)-3 - Termination of existence of other beneficiaries. |
| § 1.663(c)-3 - Applicability of separate share rule to certain trusts. |
| § 1.662(c)-4 - Illustration of the provisions of sections 661 and 662. |
| § 1.663(c)-4 - Applicability of separate share rule to estates and qualified revocable trusts. |
| § 1.663(c)-5 - Examples. |
| § 1.663(c)-6 - Effective dates. |
| § 1.664-1 - Charitable remainder trusts. |
| § 1.664-2 - Charitable remainder annuity trust. |
| § 1.664-3 - Charitable remainder unitrust. |
| § 1.664-4 - Calculation of the fair market value of the remainder interest in a charitable remainder unitrust. |
| § 1.664-4T - Calculation of the fair market value of the remainder interest in a charitable remainder unitrust (temporary). |
| Carryovers |
| § 1.382-10T - Special rules of determining time and maner of acquisition of an interest in a loss corporation (temporary). |
| § 1.381(a)-1 - General rule relating to carryovers in certain corporate acquisitions. |
| § 1.381(b)-1 - Operating rules applicable to carryovers in certain corporate acquisitions. |
| § 1.381(c)(1)-1 - Net operating loss carryovers in certain corporate acquisitions. |
| § 1.381(c)(10)-1 - Deferred exploration and development expenditures. |
| § 1.381(c)(11)-1 - Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans. |
| § 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts. |
| § 1.381(c)(13)-1 - Involuntary conversions. |
| § 1.381(c)(14)-1 - Dividend carryover to personal holding company. |
| § 1.381(c)(15)-1 - Indebtedness of certain personal holding companies. |
| § 1.381(c)(16)-1 - Obligations of distributor or transferor corporation. |
| § 1.381(c)(17)-1 - Deficiency dividend of personal holding company. |
| § 1.381(c)(18)-1 - Depletion on extraction of ores or minerals from the waste or residue of prior mining. |
| § 1.381(c)(19)-1 - Charitable contribution carryovers in certain acquisitions. |
| § 1.381(c)(2)-1 - Earnings and profits. |
| § 1.381(c)(20)-1 - xxx |
| § 1.381(c)(21)-1 - Pre-1954 adjustments resulting from change in method of accounting. |
| § 1.381(c)(22)-1 - Successor life insurance company. |
| § 1.381(c)(23)-1 - Investment credit carryovers in certain corporate acquisitions. |
| § 1.381(c)(24)-1 - Work incentive program credit carryovers in certain corporate acquisitions. |
| § 1.381(c)(25)-1 - Deficiency dividend of a qualified investment entity. |
| § 1.381(c)(26)-1 - Credit for employment of certain new employees. |
| § 1.381(c)(3)-1 - Capital loss carryovers. |
| § 1.381(c)(4)-1 - Method of accounting. |
| § 1.381(c)(5)-1 - Inventory method. |
| § 1.381(c)(6)-1 - Depreciation method. |
| § 1.381(c)(8)-1 - Installment method. |
| § 1.381(c)(9)-1 - Amortization of bond discount or premium. |
| § 1.381(c)(1)-2 - Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year. |
| § 1.381(d)-1 - Operations loss carryovers of life insurance companies. |
| § 1.381(b)-1T - Operating rules applicable to carryovers in certain corporate acquisitions (temporary). |
| § 1.382-1T - Table of contents (temporary). |
| § 1.382-11T - Reporting requirements (temporary). |
| § 1.382-1 - Table of contents. |
| § 1.382-2 - General rules for ownership change. |
| § 1.382-3 - Definitions and rules relating to a 5-percent shareholder. |
| § 1.382-4 - Constructive ownership of stock. |
| § 1.382-5 - Section 382 limitation. |
| § 1.382-6 - Allocation of income and loss to periods before and after the change date for purposes of section 382. |
| § 1.382-7 - Built-in gains and losses. |
| § 1.382-8 - Controlled groups. |
| § 1.382-9 - Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case. |
| § 1.382-10 - Special rules for determining time and manner of acquisition of an interest in a loss corporation. |
| § 1.382-11 - Reporting requirements. |
| § 1.382-12 - Determination of adjusted Federal long-term rate. |
| § 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). |
| § 1.383-0 - Effective date. |
| § 1.383-1 - Special limitations on certain capital losses and excess credits. |
| § 1.383-2 - Limitations on certain capital losses and excess credits in computing alternative minimum tax. |
| § 1.382-3T - Definitions and rules relating to a 5-percent shareholder (temporary). |
| § 1.385-3T - Certain distributions of debt instruments and similar transactions (temporary). |
| §§ 1.384--1.400 - [Reserved] |
| § 1.385-4T - Treatment of consolidated groups. |
| § 1.385-1 - General provisions. |
| § 1.385-2 - Treatment of certain interests between members of an expanded group. |
| § 1.385-3 - Certain distributions of debt instruments and similar transactions. |
| § 1.385-4 - Treatment of consolidated groups. |
| § 1.382-5T - Section 382 limitation (temporary). |
| §§ 1.386--1.400 - [Reserved] |
| § 1.382-7T - Built-in gains and losses (temporary). |
| § 1.382-8T - Controlled groups (temporary). |
| Changes to Effectuate F.C.C. Policy |
| § 1.1071-1 - Gain from sale or exchange to effectuate policies of Federal Communications Commission. |
| § 1.1071-2 - Nature and effect of election. |
| § 1.1071-3 - Reduction of basis of property pursuant to election under section 1071. |
| § 1.1071-4 - Manner of election. |
| Effective Date for Subchapter K, Chapter 1 of the Code |
| § 1.771-1 - Effective date. |
| Insolvency Reorganizations |
| § 1.371-1 - Exchanges by corporations. |
| § 1.371-2 - Exchanges by security holders. |
| § 1.372-1 - Corporations. |
| § 1.374-1 - Exchanges by insolvent railroad corporations. |
| § 1.374-2 - Basis of property acquired after December 31, 1938, by railroad corporation in a receivership or railroad reorganization proceeding. |
| § 1.374-3 - Records to be kept and information to be filed. |
| § 1.374-4 - Property acquired by electric railway corporation in corporate reorganizing proceeding. |
| Time for Filing Returns and Other Documents |
| § 1.6072-2T - Time for filing returns of corporations (temporary). |
| Special Rules for Determining Capital Gains and Losses |
| § 1.1240-1 - Capital gains treatment of certain termination payments. |
| § 1.1250-1 - Gain from dispositions of certain depreciable realty. |
| § 1.1250-2 - Additional depreciation defined. |
| § 1.1250-3 - Exceptions and limitations. |
| § 1.1250-4 - Holding period. |
| § 1.1250-5 - Property with two or more elements. |
| § 1.1291-0T - Passive foreign investment company—table of contents (temporary). |
| § 1.1297-0T - Table of contents (temporary). |
| § 1.1298-0T - Passive foreign investment company—table of contents (temporary). |
| § 1.1244(a)-1 - Loss on small business stock treated as ordinary loss. |
| § 1.1244(b)-1 - Annual limitation. |
| § 1.1244(c)-1 - Section 1244 stock defined. |
| § 1.1244(c)-2 - Small business corporation defined. |
| § 1.1244(d)-1 - Contributions of property having basis in excess of value. |
| § 1.1244(d)-2 - Increases in basis of section 1244 stock. |
| § 1.1244(d)-3 - Stock dividend, recapitalizations, changes in name, etc. |
| § 1.1244(d)-4 - Net operating loss deduction. |
| § 1.1244(e)-1 - Records to be kept. |
| § 1.1256(e)-1 - Identification of hedging transactions. |
| § 1.1296(e)-1 - Definition of marketable stock. |
| § 1.1256(e)-2 - Special rules for syndicates. |
| § 1.1248(f)-1 - Certain nonrecognition distributions. |
| § 1.1248(f)-2 - Exceptions for certain distributions and attribution rules. |
| § 1.1248(f)-3 - Reasonable cause and effective/applicability dates. |
| § 1.1248(f)-3T - Reasonable cause and effective/applicability dates (temporary). |
| § 1.1271-0 - Original issue discount; effective date; table of contents. |
| § 1.1291-0 - Treatment of shareholders of certain passive foreign investment companies; table of contents. |
| § 1.1231-1 - Gains and losses from the sale or exchange of certain property used in the trade or business. |
| § 1.1241-1 - Cancellation of lease or distributor's agreement. |
| § 1.1251-1 - General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income. |
| § 1.1271-1 - Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments. |
| § 1.1291-1 - Taxation of U.S. persons that are shareholders of section 1291 funds. |
| § 1.1231-2 - Livestock held for draft, breeding, dairy, or sporting purposes. |
| § 1.1251-2 - Excess deductions account. |
| § 1.1251-3 - Definitions relating to section 1251. |
| § 1.1251-4 - Exceptions and limitations. |
| § 1.1291-9 - Deemed dividend election. |
| § 1.1291-10 - Deemed sale election. |
| § 1.1248-1T - Treatment of gain from certain sales or exchanges of stock in certain foreign corporations (temporary). |
| § 1.1291-1T - Taxation of United States persons that are shareholders of section 1291 funds (temporary). |
| § 1.1293-1T - Current taxation of income from qualified electing funds (temporary). |
| § 1.1294-1T - Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary). |
| § 1.1295-1T - Qualified electing funds (temporary). |
| § 1.1298-1T - Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company (temporary). |
| § 1.1232-1 - Bonds and other evidences of indebtedness; scope of section. |
| § 1.1242-1 - Losses on small business investment company stock. |
| § 1.1252-1 - General rule for treatment of gain from disposition of farm land. |
| § 1.1272-1 - Current inclusion of OID in income. |
| § 1.1232-2 - [Reserved] |
| § 1.1252-2 - Special rules. |
| § 1.1272-2 - Treatment of debt instruments purchased at a premium. |
| § 1.1232-3 - Gain upon sale or exchange of obligations issued at a discount after December 31, 1954. |
| § 1.1272-3 - Election by a holder to treat all interest on a debt instrument as OID. |
| § 1.1232-4 - Obligations with excess coupons detached. |
| § 1.1275-2T - Special rules relating to debt instruments (temporary). |
| § 1.1286-2T - Stripped inflation-indexed debt instruments (temporary). |
| § 1.1293-0 - Table of contents. |
| § 1.1233-1 - Gains and losses from short sales. |
| § 1.1243-1 - Loss of small business investment company. |
| § 1.1273-1 - Definition of OID. |
| § 1.1293-1 - Current taxation of income from qualified electing funds. |
| § 1.1233-2 - Hedging transactions. |
| § 1.1273-2 - Determination of issue price and issue date. |
| § 1.1232-3A - Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969. |
| § 1.1295-3T - Retroactive elections (temporary). |
| § 1.1297-3T - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC (temporary). |
| § 1.1298-3T - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC (temporary). |
| § 1.1254-0 - Table of contents for section 1254 recapture rules. |
| § 1.1294-0 - Table of contents. |
| § 1.1234-1 - Options to buy or sell. |
| § 1.1254-1 - Treatment of gain from disposition of natural resource recapture property. |
| § 1.1274-1 - Debt instruments to which section 1274 applies. |
| § 1.1234-2 - Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976. |
| § 1.1254-2 - Exceptions and limitations. |
| § 1.1274-2 - Issue price of debt instruments to which section 1274 applies. |
| § 1.1234-3 - Special rules for the treatment of grantors of certain options granted after September 1, 1976. |
| § 1.1254-3 - Section 1254 costs immediately after certain acquisitions. |
| § 1.1274-3 - Potentially abusive situations defined. |
| § 1.1234-4 - Hedging transactions. |
| § 1.1254-4 - Special rules for S corporations and their shareholders. |
| § 1.1274-4 - Test rate. |
| § 1.1254-5 - Special rules for partnerships and their partners. |
| § 1.1274-5 - Assumptions. |
| § 1.1254-6 - Effective/applicability date. |
| § 1.1274A-1 - Special rules for certain transactions where stated principal amount does not exceed $2,800,000. |
| § 1.1295-0 - Table of contents. |
| § 1.1235-1 - Sale or exchange of patents. |
| § 1.1245-1 - General rule for treatment of gain from dispositions of certain depreciable property. |
| § 1.1275-1 - Definitions. |
| § 1.1295-1 - Qualified electing funds. |
| § 1.1235-2 - Definition of terms. |
| § 1.1245-2 - Definition of recomputed basis. |
| § 1.1275-2 - Special rules relating to debt instruments. |
| § 1.1245-3 - Definition of section 1245 property. |
| § 1.1275-3 - OID information reporting requirements. |
| § 1.1295-3 - Retroactive elections. |
| § 1.1245-4 - Exceptions and limitations. |
| § 1.1275-4 - Contingent payment debt instruments. |
| § 1.1245-5 - Adjustments to basis. |
| § 1.1275-5 - Variable rate debt instruments. |
| § 1.1245-6 - Relation of section 1245 to other sections. |
| § 1.1275-6 - Integration of qualifying debt instruments. |
| § 1.1275-7 - Inflation-indexed debt instruments. |
| § 1.1236-1 - Dealers in securities. |
| § 1.1286-1 - Tax treatment of certain stripped bonds and stripped coupons. |
| § 1.1296-1 - Mark to market election for marketable stock. |
| § 1.1286-2 - Stripped inflation-protected debt instruments. |
| § 1.1296-2 - Definition of marketable stock. |
| § 1.1297-0 - Table of contents. |
| § 1.1237-1 - Real property subdivided for sale. |
| § 1.1247-1 - Election by foreign investment companies to distribute income currently. |
| § 1.1287-1 - Denial of capital gains treatment for gains on registration-required obligations not in registered form. |
| § 1.1297-1 - Definition of passive foreign investment company. |
| § 1.1247-2 - Computation and distribution of taxable income. |
| § 1.1297-2 - Special rules regarding look-through subsidiaries and look-through partnerships. |
| § 1.1247-3 - Treatment of capital gains. |
| § 1.1297-3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC. |
| § 1.1247-4 - Election by foreign investment company with respect to foreign tax credit. |
| § 1.1297-4 - Qualifying insurance corporation. |
| § 1.1247-5 - Information and recordkeeping requirements. |
| § 1.1297-5 - [Reserved] |
| § 1.1297-6 - Exception from the definition of passive income for active insurance income. |
| § 1.1275-7T - Inflation-indexed debt instruments (temporary). |
| § 1.1298-0 - Passive foreign investment company - table of contents. |
| § 1.1238-1 - Amortization in excess of depreciation. |
| § 1.1248-1 - Treatment of gain from certain sales or exchanges of stock in certain foreign corporations. |
| § 1.1258-1 - Netting rule for certain conversion transactions. |
| § 1.1288-1 - Adjustment of applicable Federal rate for tax-exempt obligations. |
| § 1.1298-1 - Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company. |
| § 1.1248-2 - Earnings and profits attributable to a block of stock in simple cases. |
| § 1.1298-2 - Rules for certain corporations changing businesses. |
| § 1.1248-3 - Earnings and profits attributable to stock in complex cases. |
| § 1.1298-3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC. |
| § 1.1248-4 - Limitation on tax applicable to individuals. |
| § 1.1298-4 - Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations. |
| § 1.1248-5 - Stock ownership requirements for less developed country corporations. |
| § 1.1248-6 - Sale or exchange of stock in certain domestic corporations. |
| § 1.1248-7 - Taxpayer to establish earnings and profits and foreign taxes. |
| § 1.1248-8 - Earnings and profits attributable to stock following certain non-recognition transactions. |
| § 1.1239-1 - Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976. |
| § 1.1249-1 - Gain from certain sales or exchanges of patents, etc., to foreign corporations. |
| § 1.1239-2 - Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976. |
| § 1.1291-9T - Deemed dividend election (temporary). |
| Consolidated Returns |
| Definitions; Constructive Ownership of Stock |
| § 1.316-1 - Dividends. |
| § 1.316-2 - Sources of distribution in general. |
| § 1.317-1 - Property defined. |
| § 1.318-1 - Constructive ownership of stock; introduction. |
| § 1.318-2 - Application of general rules. |
| § 1.318-3 - Estates, trusts, and options. |
| § 1.318-4 - Constructive ownership as actual ownership; exceptions. |
| Foreign Personal Holding Companies |
| § 1.551-1 - General rule. |
| § 1.551-2 - Amount included in gross income. |
| § 1.551-3 - Deduction for obligations of the United States and its instrumentalities. |
| § 1.551-4 - Information in return. |
| § 1.551-5 - Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders. |
| § 1.552-1 - Definition of foreign personal holding company. |
| § 1.552-2 - Gross income requirement. |
| § 1.552-3 - Stock ownership requirement. |
| § 1.552-4 - Certain excluded banks. |
| § 1.552-5 - United States shareholder of excluded bank. |
| § 1.556-2T - Adjustments to taxable income (temporary). |
| § 1.553-1 - Foreign personal holding company income. |
| § 1.554-1 - Stock ownership. |
| § 1.555-1 - General rule. |
| § 1.555-2 - Additions to gross income. |
| § 1.556-1 - Definition. |
| § 1.556-2 - Adjustments to taxable income. |
| § 1.556-3 - Illustration of computation of undistributed foreign personal holding company income. |
| axable year for which items of gross income included |
| § 1.460-0 - Outline of regulations under section 460. |
| § 1.460-1 - Long-term contracts. |
| § 1.460-2 - Long-term manufacturing contracts. |
| § 1.460-3 - Long-term construction contracts. |
| § 1.460-4 - Methods of accounting for long-term contracts. |
| § 1.460-5 - Cost allocation rules. |
| § 1.460-6 - Look-back method. |
| § 1.451-1 - General rule for taxable year of inclusion. |
| § 1.451-2 - Constructive receipt of income. |
| §§ 1.453-1--1.453-2 - [Reserved] |
| § 1.451-3 - Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting. |
| § 1.451-4 - Accounting for redemption of trading stamps and coupons. |
| § 1.451-6 - Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage. |
| § 1.451-7 - Election relating to livestock sold on account of drought. |
| § 1.451-8 - Advance payments for goods, services, and certain other items. |
| § 1.453-3 - Purchaser evidences of indebtedness payable on demand or readily tradable. |
| § 1.453-9 - Gain or loss on disposition of installment obligations. |
| § 1.453-10 - [Reserved] |
| § 1.453-11 - Installment obligations received from a liquidating corporation. |
| § 1.453-12 - Allocation of unrecaptured section 1250 gain reported on the installment method. |
| § 1.453A-0 - Table of contents. |
| § 1.453A-1 - Installment method of reporting income by dealers on personal property. |
| § 1.453A-2 - [Reserved] |
| § 1.453A-3 - Requirements for adoption of or change to installment method by dealers in personal property. |
| § 1.454-1 - Obligations issued at discount. |
| § 1.455-1 - Treatment of prepaid subscription income. |
| § 1.455-2 - Scope of election under section 455. |
| § 1.455-3 - Method of allocation. |
| § 1.455-4 - Cessation of taxpayer's liability. |
| § 1.455-5 - Definitions and other rules. |
| § 1.455-6 - Time and manner of making election. |
| § 1.456-1 - Treatment of prepaid dues income. |
| § 1.456-2 - Scope of election under section 456. |
| § 1.456-3 - Method of allocation. |
| § 1.456-4 - Cessation of liability or existence. |
| § 1.456-5 - Definitions and other rules. |
| § 1.456-6 - Time and manner of making election. |
| § 1.456-7 - Transitional rule. |
| § 1.457-1 - General overviews of section 457. |
| § 1.457-2 - Definitions. |
| § 1.457-3 - General introduction to eligible plans. |
| § 1.457-4 - Annual deferrals, deferral limitations, and deferral agreements under eligible plans. |
| § 1.457-5 - Individual limitation for combined annual deferrals under multiple eligible plans |
| § 1.457-7 - Taxation of Distributions Under Eligible Plans. |
| § 1.457-8 - Funding rules for eligible plans. |
| § 1.457-9 - Effect on eligible plans when not administered in accordance with eligibility requirements. |
| § 1.457-10 - Miscellaneous provisions. |
| § 1.457-11 - Tax treatment of participants if plan is not an eligible plan. |
| § 1.457-12 - Effective dates. |
| § 1.458-1 - Exclusion for certain returned magazines, paperbacks, or records. |
| § 1.458-2 - Manner of and time for making election. |
| Unitrust Actuarial Tables Applicable Before June 1, 2023. |
| § 1.664-4A - Valuation of charitable remainder interests for which the valuation date is before June 1, 2023. |
| Information Reporting by Foreign Financial Institutions |
| § 1.1471-0 - Outline of regulation provisions for sections 1471 through 1474. |
| § 1.1471-1 - Scope of chapter 4 and definitions. |
| § 1.1471-2 - Requirement to deduct and withhold tax on withholdable payments to certain FFIs. |
| § 1.1471-3 - Identification of payee. |
| § 1.1471-4 - FFI agreement. |
| § 1.1471-5 - Definitions applicable to section 1471. |
| § 1.1471-6 - Payments beneficially owned by exempt beneficial owners. |
| § 1.1471-1T - Scope of chapter 4 and definitions (temporary). |
| § 1.1472-1T - Withholding on NFFEs (temporary). |
| § 1.1473-1T - Section 1473 definitions (temporary). |
| § 1.1474-1T - Liability for withheld tax and withholding agent reporting (temporary). |
| § 1.1472-1 - Withholding on NFFEs. |
| § 1.1471-2T - Requirement to deduct and withhold tax on withholdable payments to certain FFIs (temporary). |
| § 1.1473-1 - Section 1473 definitions. |
| § 1.1471-3T - Identification of payee (temporary). |
| § 1.1474-1 - Liability for withheld tax and withholding agent reporting. |
| § 1.1474-2 - Adjustments for overwithholding or underwithholding of tax. |
| § 1.1474-3 - Withheld tax as credit to beneficial owner of income. |
| § 1.1474-4 - Tax paid only once. |
| § 1.1474-5 - Refunds or credits. |
| § 1.1474-6 - Coordination of chapter 4 with other withholding provisions. |
| § 1.1474-7 - Confidentiality of information. |
| § 1.1471-4T - FFI Agreement (temporary). |
| § 1.1471-5T - Definitions applicable to section 1471 (temporary). |
| § 1.1471-6T - Payments beneficially owned by exempt beneficial owners (temporary). |
| § 1.1474-6T - Coordination of chapter 4 with other withholding provisions (temporary). |
| Section 1374 Before the Tax Reform Act of 1986 |
| § 1.1374-1A - Tax imposed on certain capital gains. |
| Itemized Deductions for Individuals and Corporations |
| § 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary). |
| § 1.163-10T - Qualified residence interest (temporary). |
| § 1.167(a)-1 - Depreciation in general. |
| § 1.168(a)-1 - Modified accelerated cost recovery system. |
| § 1.167(a)-2 - Tangible property. |
| § 1.167(a)-3 - Intangibles. |
| § 1.167(a)-4 - Leased property. |
| § 1.167(a)-5 - Apportionment of basis. |
| § 1.167(a)-6 - Depreciation in special cases. |
| § 1.167(a)-7 - Accounting for depreciable property. |
| § 1.167(a)-8 - Retirements. |
| § 1.167(a)-9 - Obsolescence. |
| § 1.167(a)-10 - When depreciation deduction is allowable. |
| § 1.167(a)-11 - Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970. |
| § 1.167(a)-12 - Depreciation based on class lives for property first placed in service before January 1, 1971. |
| § 1.167(a)-14 - Treatment of certain intangible property excluded from section 197. |
| § 1.167(b)-0 - Methods of computing depreciation. |
| § 1.167(b)-1 - Straight line method. |
| § 1.168(b)-1 - Definitions. |
| § 1.167(b)-2 - Declining balance method. |
| § 1.167(b)-3 - Sum of the years-digits method. |
| § 1.167(b)-4 - Other methods. |
| § 1.167(c)-1 - Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4). |
| § 1.168(d)-0 - Table of contents for the applicable convention rules. |
| § 1.163(d)-1 - Time and manner for making elections under the Omnibus Budget Reconciliation Act of 1993 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. |
| § 1.167(d)-1 - Agreement as to useful life and rates of depreciation. |
| § 1.168(d)-1 - Applicable conventions - half-year and mid-quarter conventions. |
| § 1.167(e)-1 - Change in method. |
| § 1.167(f)-1 - Reduction of salvage value taken into account for certain personal property. |
| § 1.167(g)-1 - Basis for depreciation. |
| § 1.167(h)-1 - Life tenants and beneficiaries of trusts and estates. |
| § 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property. |
| § 1.168(i)-0 - Table of contents for the general asset account rules. |
| § 1.167(i)-1 - Depreciation of improvements in the case of mines, etc. |
| § 1.168(i)-1 - General asset accounts. |
| § 1.168(i)-2 - Lease term. |
| § 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property. |
| § 1.168(i)-4 - Changes in use. |
| § 1.168(i)-5 - Table of contents. |
| § 1.168(i)-6 - Like-kind exchanges and involuntary conversions. |
| § 1.168(i)-7 - Accounting for MACRS property. |
| § 1.168(i)-8 - Dispositions of MACRS property. |
| § 1.163(j)-0 - xxx |
| § 1.163(j)-1 - Definitions. |
| § 1.163(j)-2 - Deduction for business interest expense limited. |
| § 1.163(j)-3 - Relationship of the section 163(j) limitation to other provisions affecting interest. |
| § 1.163(j)-4 - General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations. |
| § 1.163(j)-5 - General rules governing disallowed business interest expense carryforwards for C corporations. |
| § 1.163(j)-6 - Application of the section 163(j) limitation to partnerships and subchapter S corporations. |
| § 1.163(j)-7 - Application of the section 163(j) limitation to foreign corporations and United States shareholders. |
| § 1.163(j)-8 - [Reserved] |
| § 1.163(j)-9 - Elections for excepted trades or businesses; safe harbor for certain REITs. |
| § 1.163(j)-10 - Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business. |
| § 1.163(j)-11 - Transition rules. |
| §§ 1.163(j)-1--1.163(j)-11 - xxx |
| § 1.168(k)-0 - Table of contents. |
| § 1.162(k)-1 - Disallowance of deduction for reacquisition payments. |
| § 1.168(k)-1 - Additional first year depreciation deduction. |
| § 1.168(k)-2 - Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017. |
| § 1.162(l)-0 - Table of Contents. |
| § 1.162(l)-1 - Deduction for health insurance costs of self-employed individuals. |
| § 1.167(l)-1 - Limitations on reasonable allowance in case of property of certain public utilities. |
| § 1.167(l)-2 - Public utility property; election as to post-1969 property representing growth in capacity. |
| § 1.167(l)-3 - Multiple regulation, asset acquisitions, reorganizations, etc. |
| § 1.167(l)-4 - Public utility property; election to use asset depreciation range system. |
| § 1.167(m)-1 - Class lives. |
| § 1.167(a)-13T - Certain elections for intangible property (temporary). |
| § 1.167(a)-14T - Treatment of certain intangible property excluded from section 197 (temporary). |
| § 1.167(a)-4T - Leased property (temporary). |
| § 1.167(a)-5T - Application of section 1060 to section 167 (temporary). |
| § 1.167(a)-7T - Accounting for depreciable property (temporary). |
| § 1.167(a)-8T - Retirements (temporary). |
| § 1.168(a)-1T - Modified accelerated cost recovery system (temporary). |
| § 1.168(b)-1T - Definitions (temporary). |
| § 1.163(d)-1T - Time and manner for making elections under the Omnibus Budget Reconciliation Act of 1993 and the Jobs and Growth Tax Relief Reconciliation Act of 2003 (temporary). |
| § 1.168(d)-1T - Applicable conventions—Half-year and mid-quarter conventions (temporary). |
| § 1.167(e)-1T - Change in method (temporary). |
| § 1.168(f)(8)-1T - Safe-harbor lease information returns concerning qualified mass commuting vehicles (temporary). |
| § 1.168(i)-0T - Table of contents for the general asset account rules (temporary). |
| § 1.168(i)-1T - General asset accounts (temporary). |
| § 1.168(i)-5T - Table of contents (temporary). |
| § 1.168(i)-6T - Like-kind exchanges and involuntary conversions (temporary). |
| § 1.168(i)-7T - Accounting for MACRS property (temporary). |
| § 1.168(i)-8T - Dispositions of MACRS property (temporary). |
| § 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary). |
| § 1.168(k)-0T - Table of contents (temporary). |
| § 1.168(k)-1T - Additional first year depreciation deduction (temporary). |
| § 1.162(l)-1T - Deduction for health insurance costs of self-employed individuals (temporary). |
| § 1.161-1 - Allowance of deductions. |
| § 1.162-11T - Rentals (temporary). |
| § 1.163-11T - Allocation of certain prepaid qualified mortgage insurance premiums (temporary). |
| § 1.165-11T - Election to take disaster loss deduction for preceding year (temporary). |
| § 1.162-1 - Business expenses. |
| § 1.162-2 - Traveling expenses. |
| § 1.162-3 - Materials and supplies. |
| § 1.162-4 - Repairs. |
| § 1.162-5 - Expenses for education. |
| § 1.162-6 - Professional expenses. |
| § 1.162-7 - Compensation for personal services. |
| § 1.162-8 - Treatment of excessive compensation. |
| § 1.162-9 - Bonuses to employees. |
| § 1.162-10 - Certain employee benefits. |
| § 1.162-11 - Rentals. |
| § 1.162-12 - Expenses of farmers. |
| § 1.162-13 - Depositors' guaranty fund. |
| § 1.162-14 - Expenditures for advertising or promotion of good will. |
| § 1.162-15 - Contributions, dues, etc. |
| § 1.162-16 - Cross reference. |
| § 1.162-17 - Reporting and substantiation of certain business expenses of employees. |
| § 1.162-18 - Illegal bribes and kickbacks. |
| § 1.162-19 - Capital contributions to Federal National Mortgage Association. |
| § 1.162-20 - Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising. |
| § 1.162-21 - Denial of deduction for certain fines, penalties, and other amounts. |
| § 1.162-22 - Treble damage payments under the antitrust laws. |
| § 1.162-24 - Travel expenses of state legislators. |
| § 1.162-25 - Deductions with respect to noncash fringe benefits. |
| § 1.162-27 - Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning on or after January 1, 1994, and for taxable years beginning prior to January 1, 2018. |
| § 1.162-28 - Allocation of costs to lobbying activities. |
| § 1.162-29 - Influencing legislation. |
| § 1.162-31 - The $500,000 deduction limitation for remuneration provided by certain health insurance providers. |
| § 1.162-32 - Expenses paid or incurred for lodging when not traveling away from home. |
| § 1.162-33 - Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017. |
| § 1.165-2T - Obsolescence of nondepreciable property (temporary). |
| § 1.163-1 - Interest deduction in general. |
| § 1.163-2 - Installment purchases where interest charge is not separately stated. |
| § 1.163-3 - Deduction for discount on bond issued on or before May 27, 1969. |
| § 1.163-4 - Deduction for original issue discount on certain obligations issued after May 27, 1969. |
| § 1.163-5 - Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form. |
| § 1.163-7 - Deduction for OID on certain debt instruments. |
| § 1.163-11 - Allocation of certain prepaid qualified mortgage insurance premiums. |
| § 1.163-12 - Deduction of original issue discount on instrument held by related foreign person. |
| § 1.163-13 - Treatment of bond issuance premium. |
| § 1.163-15 - Debt proceeds distributed from any taxpayer account or from cash. |
| § 1.162-3T - Materials and supplies (temporary). |
| § 1.169-3T - Amortizable basis (temporary). |
| § 1.164-1 - Deduction for taxes. |
| § 1.164-2 - Deduction denied in case of certain taxes. |
| § 1.164-3 - Definitions and special rules. |
| § 1.164-4 - Taxes for local benefits. |
| § 1.164-5 - Certain retail sales taxes and gasoline taxes. |
| § 1.164-6 - Apportionment of taxes on real property between seller and purchaser. |
| § 1.164-7 - Taxes of shareholder paid by corporation. |
| § 1.164-8 - Payments for municipal services in atomic energy communities. |
| § 1.162-4T - Repairs (temporary). |
| § 1.165-1 - Losses. |
| § 1.165-2 - Obsolescence of nondepreciable property. |
| § 1.165-3 - Demolition of buildings. |
| § 1.165-4 - Decline in value of stock. |
| § 1.165-5 - Worthless securities. |
| § 1.165-6 - Farming losses. |
| § 1.165-7 - Casualty losses. |
| § 1.165-8 - Theft losses. |
| § 1.165-9 - Sale of residential property. |
| § 1.165-10 - Wagering losses. |
| § 1.165-11 - Election to take disaster loss deduction for preceding year. |
| § 1.165-12 - Denial of deduction for losses on registration-required obligations not in registered form. |
| § 1.162-25T - Deductions with respect to noncash fringe benefits (temporary). |
| § 1.163-5T - Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary). |
| § 1.166-1 - Bad debts. |
| § 1.166-2 - Evidence of worthlessness. |
| § 1.166-3 - Partial or total worthlessness. |
| § 1.166-4 - Reserve for bad debts. |
| § 1.166-5 - Nonbusiness debts. |
| § 1.166-6 - Sale of mortgaged or pledged property. |
| § 1.166-7 - Worthless bonds issued by an individual. |
| § 1.166-8 - Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976. |
| § 1.166-9 - Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date. |
| § 1.166-10 - Reserve for guaranteed debt obligations. |
| § 1.163-6T - Reduction of deduction where section 25 credit taken (temporary). |
| § 1.168-5 - Special rules. |
| § 1.168A-1 - Amortization of emergency facilities; general rule. |
| § 1.168A-2 - Election of amortization. |
| § 1.168A-3 - Election to discontinue amortization. |
| § 1.168A-4 - Definitions. |
| § 1.168A-5 - Adjusted basis of emergency facility. |
| § 1.168A-6 - Depreciation of portion of emergency facility not subject to amortization. |
| § 1.168A-7 - Payment by United States of unamortized cost of facility. |
| § 1.163-8T - Allocation of interest expense among expenditures (temporary). |
| § 1.169-1 - Amortization of pollution control facilities. |
| § 1.169-2 - Definitions. |
| § 1.169-3 - Amortizable basis. |
| § 1.169-4 - Time and manner of making elections. |
| § 1.163-9T - Personal interest (temporary). |
| eneral actuarial valuations |
| § 1.9000-1 - Statutory provisions. |
| § 1.7520-2 - Valuation of charitable interests. |
| § 1.9000-2 - Effect of repeal in general. |
| § 1.7520-3 - Limitation on the application of section 7520. |
| § 1.9000-3 - Requirement of statement showing increase in tax liability. |
| § 1.7520-4 - Transitional rules. |
| § 1.9000-4 - Form and content of statement. |
| § 1.9000-5 - Effect of filing statement. |
| § 1.9000-6 - Provisions for the waiver of interest. |
| § 1.9000-7 - Provisions for estimated tax. |
| § 1.9000-8 - Extension of time for making certain payments. |
| § 1.9001 - Statutory provisions; Retirement-Straight Line Adjustment Act of 1958. |
| § 1.9002 - Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124). |
| § 1.9003 - Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017). |
| § 1.9004 - Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674). |
| § 1.9005 - Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683). |
| § 1.7701(l)-0 - Table of contents. |
| § 1.7701(l)-1 - Conduit financing arrangements. |
| § 1.7701(l)-4 - Rules regarding inversion transactions. |
| § 1.7701-1 - Definitions; spouse, husband and wife, husband, wife, marriage. |
| § 1.9001-1 - Change from retirement to straight-line method of computing depreciation. |
| § 1.9001-2 - Basis adjustments for taxable years beginning on or after 1956 adjustment date. |
| § 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date. |
| §§ 1.7872-1--1.7872-4 - [Reserved] |
| § 1.9001-4 - Adjustments required in computing excess-profits credit. |
| § 1.7702-0 - Table of contents. |
| § 1.9002-1 - Purpose, applicability, and definitions. |
| § 1.7702-2 - Attained age of the insured under a life insurance contract. |
| § 1.9002-2 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply. |
| § 1.9002-3 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply. |
| § 1.9002-4 - Election to pay net increase in tax in installments. |
| § 1.7872-5 - Exempted loans. |
| § 1.9002-5 - Special rules relating to interest. |
| § 1.9002-6 - Acquiring corporation. |
| § 1.9002-7 - Statute of limitations. |
| § 1.9002-8 - Manner of exercising elections. |
| § 1.7872-15 - Split-dollar loans. |
| § 1.7872-16 - Loans to an exchange facilitator under § 1.468B-6. |
| § 1.7702B-1 - Consumer protection provisions. |
| § 1.7702B-2 - Special rules for pre-1997 long-term care insurance contracts. |
| § 1.7703-1 - Determination of marital status. |
| § 1.9003-1 - Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years. |
| § 1.9003-2 - Effect of election. |
| § 1.9003-3 - Statutes of limitation. |
| § 1.9003-4 - Manner of exercising election. |
| § 1.9003-5 - Terms; applicability of other laws. |
| § 1.7704-1 - Publicly traded partnerships. |
| § 1.7874-1 - Disregard of affiliate-owned stock. |
| § 1.9004-1 - Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale. |
| § 1.7704-2 - Transition provisions. |
| § 1.7874-2 - Surrogate foreign corporation. |
| § 1.9004-2 - Effect of election. |
| § 1.7704-3 - Qualifying income. |
| § 1.7874-3 - Substantial business activities. |
| § 1.9004-3 - Statutes of limitation. |
| § 1.7704-4 - Qualifying income - mineral and natural resources. |
| § 1.7874-4 - Disregard of certain stock related to the domestic entity acquisition. |
| § 1.9004-4 - Manner of exercising election. |
| § 1.7874-5 - Effect of certain transfers of stock related to the acquisition. |
| § 1.9004-5 - Terms; applicability of other laws. |
| § 1.7874-6 - Stock transferred by members of the EAG. |
| § 1.7874-7 - Disregard of certain stock attributable to passive assets. |
| § 1.7874-8 - Disregard of certain stock attributable to serial acquisitions. |
| § 1.7874-9 - Disregard of certain stock in third-country transactions. |
| § 1.7874-10 - Disregard of certain distributions. |
| § 1.7874-11 - Rules regarding inversion gain. |
| § 1.7874-12 - Definitions. |
| § 1.9005-1 - Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products. |
| § 1.9005-2 - Effect of election. |
| § 1.9005-3 - Statutes of limitation. |
| § 1.9005-4 - Manner of exercising election. |
| § 1.9005-5 - Terms; applicability of other laws. |
| § 1.7872-5T - Exempted loans (temporary). |
| Distributions to Shareholders |
| § 1.815-1 - Taxable years affected. |
| § 1.815-2 - Distributions to shareholders. |
| § 1.815-3 - Shareholders surplus account. |
| § 1.815-4 - Policyholders surplus account. |
| § 1.815-5 - Other accounts defined. |
| § 1.815-6 - Special rules. |
| § 1.816-1 - Life insurance reserves. |
| unitrust actuarial tables applicable before may 1, 1999 |
| Dual Consolidated Losses Incurred in Taxable Years Beginning Before October 1, 1992 |
| § 1.1503-2A - Dual consolidated loss. |
| §§ 1.1504--1.1550 - [Reserved] |
| § 1.1502-14Z - xxx |
| Earned Income of Citizens of United States |
| § 1.925(a)-1 - Transfer pricing rules for FSCs. |
| § 1.926(a)-1 - Distributions to shareholders. |
| § 1.924(c)-1 - Requirement that a FSC be managed outside the United States. |
| § 1.924(d)-1 - Requirement that economic processes take place outside the United States. |
| § 1.927(d)-1 - [Reserved] |
| § 1.924(e)-1 - Activities relating to the disposition of export property. |
| § 1.927(e)-1 - Special sourcing rule. |
| § 1.927(f)-1 - Election and termination of status as a Foreign Sales Corporation. |
| § 1.924(a)-1T - Temporary regulations; definition of foreign trading gross receipts. |
| § 1.925(a)-1T - Temporary regulations; transfer pricing rules for FSCs. |
| § 1.926(a)-1T - Temporary regulations; distributions to shareholders. |
| § 1.927(a)-1T - Temporary regulations; definition of export property. |
| § 1.925(b)-1T - Temporary regulations; marginal costing rules. |
| § 1.927(b)-1T - [Reserved] |
| § 1.927(d)-2T - Temporary regulations; definitions and special rules relating to Foreign Sales Corporation. |
| § 1.927(e)-1T - Temporary regulations; special sourcing rule. |
| § 1.927(e)-2T - Temporary regulations; effect of boycott participation on FSC and small FSC benefits. |
| § 1.921-2 - Foreign Sales Corporation - general rules. |
| § 1.921-1T - Temporary regulations providing transition rules for DISCs and FSCs. |
| § 1.923-1T - Temporary regulations; exempt foreign trade income. |
| § 1.912-1 - Exclusion of certain cost-of-living allowances. |
| § 1.922-1 - Requirements that a corporation must satisfy to be a FSC or a small FSC. |
| § 1.912-2 - Exclusion of certain allowances of Foreign Service personnel. |
| § 1.921-3T - Temporary regulations; Foreign sales corporation general rules. |
| rusts which distribute current income only |
| § 1.651(a)-1 - Simple trusts; deduction for distributions; in general. |
| § 1.652(a)-1 - Simple trusts; inclusion of amounts in income of beneficiaries. |
| § 1.651(a)-2 - Income required to be distributed currently. |
| § 1.652(a)-2 - Distributions in excess of distributable net income. |
| § 1.651(a)-3 - Distribution of amounts other than income. |
| § 1.651(a)-4 - Charitable purposes. |
| § 1.651(a)-5 - Estates. |
| § 1.651(b)-1 - Deduction for distributions to beneficiaries. |
| § 1.652(b)-1 - Character of amounts. |
| § 1.652(b)-2 - Allocation of income items. |
| § 1.652(b)-3 - Allocation of deductions. |
| § 1.652(c)-1 - Different taxable years. |
| § 1.652(c)-2 - Death of individual beneficiaries. |
| § 1.652(c)-3 - Termination of existence of other beneficiaries. |
| § 1.652(c)-4 - Illustration of the provisions of sections 651 and 652. |
| Research Credit—For Taxable Years Beginning Before January 1, 1990 |
| Net Investment Income Tax |
| § 1.1411-0 - Table of contents of provisions applicable to section 1411. |
| § 1.1411-1 - General rules. |
| § 1.1411-2 - Application to individuals. |
| § 1.1411-3 - Application to estates and trusts. |
| § 1.1411-4 - Definition of net investment income. |
| § 1.1411-5 - Trades or businesses to which tax applies. |
| § 1.1411-6 - Income on investment of working capital subject to tax. |
| § 1.1411-7 - Exception for dispositions of interests in partnerships and S corporations. |
| § 1.1411-8 - Exception for distributions from qualified plans. |
| § 1.1411-9 - Exception for self-employment income. |
| § 1.1411-10 - Controlled foreign corporations and passive foreign investment companies. |
| Empowerment Zone Employment Credit |
| § 1.1396-1 - Qualified zone employees. |
| § 1.1397E-1 - Qualified zone academy bonds. |
| § 1.1397E-1T - Qualified zone academy bonds (temporary). |
| Application of Withholding Provisions |
| § 1.1461-1 - Payment and returns of tax withheld. |
| § 1.1461-2 - Adjustments for overwithholding or underwithholding of tax. |
| § 1.1461-3 - Withholding under section 1446. |
| § 1.1461-1T - Payments and returns of tax withheld (temporary). |
| § 1.1462-1 - Withheld tax as credit to recipient of income. |
| § 1.1461-2T - Adjustments for overwithholding or underwithholding of tax (temporary). |
| § 1.1463-1 - Tax paid by recipient of income. |
| § 1.1464-1 - Refunds or credits. |
| Rules Relating to Individuals' Title 11 Cases |
| § 1.1400Z2-0 - xxx |
| § 1.1400L(b)-1 - Additional first year depreciation deduction for qualified New York Liberty Zone property. |
| § 1.1400Z2(a)-1 - xxx |
| § 1.1400Z2(b)-1 - xxx |
| § 1.1400Z2(c)-1 - xxx |
| § 1.1400Z2(d)-1 - xxx |
| § 1.1400Z2(d)-2 - xxx |
| § 1.1400Z2(e)-1 - [Reserved] |
| § 1.1400Z2(f)-1 - xxx |
| § 1.1400L(b)-1T - Additional first year depreciation deduction for qualified New York Liberty Zone property (temporary). |
| § 1.1398-1 - Treatment of passive activity losses and passive activity credits in individuals' title 11 cases. |
| § 1.1398-2 - Treatment of section 465 losses in individuals' title 11 cases. |
| § 1.1398-3 - Treatment of section 121 exclusion in individuals' title 11 cases. |
| Cooperatives and Their Patrons |
| § 1.1381-1 - Organizations to which part applies. |
| § 1.1381-2 - Tax on certain farmers' cooperatives. |
| § 1.1382-1 - Taxable income of cooperatives; gross income. |
| § 1.1382-2 - Taxable income of cooperatives; treatment of patronage dividends. |
| § 1.1382-3 - Taxable income of cooperatives; special deductions for exempt farmers' cooperatives. |
| § 1.1382-4 - Taxable income of cooperatives; payment period for each taxable year. |
| § 1.1382-5 - Taxable income of cooperatives; products marketed under pooling arrangements. |
| § 1.1382-6 - Taxable income of cooperatives; treatment of earnings received after patronage occurred. |
| § 1.1382-7 - Special rules applicable to cooperative associations exempt from tax before January 1, 1952. |
| § 1.1383-1 - Computation of tax where cooperative redeems nonqualified written notices of allocation. |
| Regulations Applicable to Taxable Years Beginning in 1969and Ending in 1970 |
| Gain or Loss on Disposition of Property |
| Abatements, Credits, and Refunds |
| § 1.6411-1 - Tentative carryback adjustments. |
| § 1.6411-2 - Computation of tentative carryback adjustment. |
| § 1.6411-3 - Allowance of adjustments. |
| § 1.6471-3 - xxx |
| § 1.6411-4 - Consolidated groups. |
| § 1.6411-2T - Computation of tentative carryback adjustment (temporary). |
| § 1.6411-3T - Allowance of adjustments (temporary). |
| § 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations. |
| § 1.6418-4T - Additional information and registration. |
| § 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation. |
| § 1.6425-2 - Computation of adjustment of overpayment of estimated tax. |
| § 1.6425-3 - Allowance of adjustments. |
| § 1.6417-5T - Additional information and registration. |
| § 1.6417-0 - Table of Contents. |
| § 1.6417-1 - Elective payment election of applicable credits. |
| § 1.6417-2 - Rules for making elective payment elections. |
| § 1.6417-3 - Special rules for electing taxpayers. |
| § 1.6417-4 - Elective payment election for electing taxpayers that are partnerships or S corporations. |
| § 1.6417-5 - Additional information and registration. |
| § 1.6417-6 - Special rules. |
| § 1.6418-0 - Table of contents. |
| § 1.6418-1 - Transfer of eligible credits. |
| § 1.6418-2 - Rules for making transfer elections. |
| § 1.6418-3 - Additional rules for partnerships and S corporations. |
| § 1.6418-4 - Additional information and registration. |
| § 1.6418-5 - Special rules. |
| Accounting Periods and Methods of Accounting |
| Involuntary Liquidation and Replacement of Lifo Inventories |
| § 1.1321-1 - Involuntary liquidation of lifo inventories. |
| § 1.1321-2 - Liquidation and replacement of lifo inventories by acquiring corporations. |
| Adjustments |
| § 1.482-0T - Outline of regulations under section 482 (temporary). |
| § 1.481-1 - Adjustments in general. |
| § 1.481-2 - Limitation on tax. |
| § 1.481-3 - Adjustments attributable to pre-1954 years where change was not initiated by taxpayer. |
| § 1.481-4 - Adjustments taken into account with consent. |
| § 1.481-5 - Eligible terminated S corporation. |
| § 1.481-6 - Effective dates; applicability dates. |
| § 1.482-1T - Allocation of income and deductions among taxpayers (temporary). |
| § 1.482-0 - Outline of regulations under section 482. |
| § 1.482-1 - Allocation of income and deductions among taxpayers. |
| § 1.482-2 - Determination of taxable income in specific situations. |
| § 1.482-3 - Methods to determine taxable income in connection with a transfer of tangible property. |
| § 1.482-4 - Methods to determine taxable income in connection with a transfer of intangible property. |
| § 1.482-5 - Comparable profits method. |
| § 1.482-6 - Profit split method. |
| § 1.482-7 - Methods to determine taxable income in connection with a cost sharing arrangement. |
| § 1.482-8 - Examples of the best method rule. |
| § 1.482-9 - Methods to determine taxable income in connection with a controlled services transaction. |
| § 1.482-2T - Determination of taxable income in specific situations (temporary). |
| § 1.483-1 - Interest on certain deferred payments. |
| § 1.483-2 - Unstated interest. |
| § 1.483-3 - Test rate of interest applicable to a contract. |
| § 1.483-4 - Contingent payments. |
| § 1.482-4T - Methods to determine taxable income in connection with a transfer of intangible property (temporary). |
| § 1.482-6T - Profit split method (temporary). |
| § 1.482-7T - Methods to determine taxable income in connection with a cost sharing arrangement (temporary). |
| § 1.482-8T - Examples of the best method rule (temporary). |
| § 1.482-9T - Methods to determine taxable income in connection with a controlled services transaction (temporary). |
| Special Deductions for Corporations |
| § 1.250-0 - Table of contents. |
| § 1.250-1 - Introduction. |
| § 1.250(a)-1 - Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI). |
| § 1.250(b)-1 - Computation of foreign-derived intangible income (FDII). |
| § 1.250(b)-2 - Qualified business asset investment (QBAI). |
| § 1.250(b)-3 - Foreign-derived deduction eligible income (FDDEI) transactions. |
| § 1.250(b)-4 - Foreign-derived deduction eligible income (FDDEI) sales. |
| § 1.250(b)-5 - Foreign-derived deduction eligible income (FDDEI) services. |
| § 1.250(b)-6 - Related party transactions. |
| §§ 1.250.0-1--1.250(b)-6 - xxx |
| § 1.245A(d)-1 - Disallowance of foreign tax credit or deduction. |
| § 1.245A(e)-1 - Special rules for hybrid dividends. |
| § 1.241-1 - Allowance of special deductions. |
| § 1.248-1T - Election to amortize organizational expenditures (temporary). |
| § 1.249-1T - Limitation on deduction of bond premium on repurchase (temporary). |
| § 1.242-1 - Deduction for partially tax-exempt interest. |
| § 1.243-1 - Deduction for dividends received by corporations. |
| § 1.243-2 - Special rules for certain distributions. |
| § 1.243-3 - Certain dividends from foreign corporations. |
| § 1.243-4 - Qualifying dividends. |
| § 1.243-5 - Effect of election. |
| § 1.244-1 - Deduction for dividends received on certain preferred stock. |
| § 1.244-2 - Computation of deduction. |
| § 1.245-1 - Dividends received from certain foreign corporations. |
| § 1.245A-5 - Limitation of section 245A deduction and section 954(c)(6) exception. |
| § 1.245A-6 - Coordination of extraordinary disposition and disqualified basis rules. |
| § 1.245A-7 - Coordination rules for simple cases. |
| § 1.245A-8 - Coordination rules for complex cases. |
| § 1.245A-9 - Other rules and definitions. |
| § 1.245A-10 - Examples. |
| § 1.245A-11 - Applicability dates. |
| §§ 1.245A-1--1.245A-4 -[Reserved] - [Reserved] |
| §§ 1.245A-6--1.245A-11 - xxx |
| § 1.245A-5T - Limitation of section 245A deduction and section 954(c)(6) exception (temporary). |
| §§ 1.245A-1T--1.245A-4T - [Reserved] |
| § 1.246-1 - Deductions not allowed for dividends from certain corporations. |
| § 1.246-2 - Limitation on aggregate amount of deductions. |
| § 1.246-3 - Exclusion of certain dividends. |
| § 1.246-4 - Dividends from a DISC or former DISC. |
| § 1.246-5 - Reduction of holding periods in certain situations. |
| § 1.247-1 - Deduction for dividends paid on preferred stock of public utilities. |
| § 1.248-1 - Election to amortize organizational expenditures. |
| § 1.249-1 - Limitation on deduction of bond premium on repurchase. |
| Life Insurance Companies |
| pooled income fund actuarial tables applicable before may 1, 1999 |
| Deduction for Dividends Paid |
| § 1.561-1 - Deduction for dividends paid. |
| § 1.561-2 - When dividends are considered paid. |
| § 1.565-1T - General rule (temporary). |
| § 1.562-1 - Dividends for which the dividends paid deduction is allowable. |
| § 1.562-2 - Preferential dividends. |
| § 1.562-3 - Distributions by a member of an affiliated group. |
| § 1.563-1 - Accumulated earnings tax. |
| § 1.563-2 - Personal holding company tax. |
| § 1.563-3 - Dividends considered as paid on last day of taxable year. |
| § 1.564-1 - Dividend carryover. |
| § 1.565-1 - General rule. |
| § 1.565-2 - Limitations. |
| § 1.565-3 - Effect of consent. |
| § 1.565-4 - Consent dividends and other distributions. |
| § 1.565-5 - Nonresident aliens and foreign corporations. |
| § 1.565-6 - Definitions. |
| Grantors and Others Treated as Substantial Owners |
| § 1.671-2T - Applicable principles (temporary). |
| Contributions, Distributions, and Transfers |
| Basis, Stock Ownership, and Earnings and Profits Rules |
| § 1.1502-31T - Stock basis after a group structure change (temporary). |
| § 1.1502-30 - Stock basis after certain triangular reorganizations. |
| § 1.1502-31 - Stock basis after a group structure change. |
| § 1.1502-32 - Investment adjustments. |
| § 1.1502-33 - Earnings and profits. |
| § 1.1502-34 - Special aggregate stock ownership rules. |
| § 1.1502-35 - Transfers of subsidiary stock and deconsolidations of subsidiaries. |
| § 1.1502-36 - Unified loss rule. |
| § 1.1502-32T - Investment adjustments (temporary). |
| § 1.1502-33T - Earnings and profits (temporary). |
| § 1.1502-35T - Transfers of subsidiary stock and deconsolidations of subsidiaries (temporary). |
| Regulations Applicable to Taxable Years Before January 1, 1997 |
| § 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997. |
| § 1.1502-22A - Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997. |
| § 1.1502-23A - Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997. |
| § 1.1502-15A - Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997. |
| § 1.1502-79A - Separate return years generally applicable for consolidated return years beginning before January 1, 1997. |
| Effects on Shareholders and Security Holders |
| § 1.355-0T - Outline of sections (temporary). |
| § 1.355-2T - Limitations (temporary). |
| § 1.358-2T - Allocation of basis among nonrecognition property (temporary). |
| § 1.354-1 - Exchanges of stock and securities in certain reorganizations. |
| § 1.355-0 - Outline of sections. |
| § 1.355-1 - Distribution of stock and securities of a controlled corporation. |
| § 1.355-2 - Limitations. |
| § 1.355-3 - Active conduct of a trade or business. |
| § 1.355-4 - Non pro rata distributions, etc. |
| § 1.355-5 - Records to be kept and information to be filed. |
| § 1.355-6 - Recognition of gain on certain distributions of stock or securities in controlled corporation. |
| § 1.355-7 - Recognition of gain on certain distributions of stock or securities in connection with an acquisition. |
| § 1.355-8 - Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f). |
| § 1.355-5T - Records to be kept and information to be filed (temporary). |
| § 1.358-5T - Special rules for assumption of liabilities (temporary). |
| § 1.356-1 - Receipt of additional consideration in connection with an exchange. |
| § 1.356-2 - Receipt of additional consideration not in connection with an exchange. |
| § 1.356-3 - Rules for treatment of securities as “other property”. |
| § 1.356-4 - Exchanges for section 306 stock. |
| § 1.356-5 - Transactions involving gift or compensation. |
| § 1.356-6 - Rules for treatment of nonqualified preferred stock as other property. |
| § 1.356-7 - Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions. |
| § 1.356-6T - Rules for treatment of nonqualified preferred stock as “other property” (temporary). |
| § 1.357-1 - Assumption of liability. |
| § 1.357-2 - Liabilities in excess of basis. |
| § 1.355-7T - Recognition of gain on certain distributions of stock or securities in connection with an acquisition. |
| § 1.358-1 - Basis to distributees. |
| § 1.358-2 - Allocation of basis among nonrecognition property. |
| § 1.358-3 - Treatment of assumption of liabilities. |
| § 1.358-4 - Exceptions. |
| § 1.358-5 - Special rules for assumption of liabilities. |
| § 1.358-6 - Stock basis in certain triangular reorganizations. |
| § 1.358-7 - Transfers by partners and partnerships to corporations. |
| § 1.355-8T - Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f) (temporary). |
| Normal Taxes and Surtaxes |
| § 1.1(h)-1 - Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust. |
| § 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary). |
| § 1.1-1 - Income tax on individuals. |
| § 1.1-2 - Limitation on tax. |
| § 1.1-3 - Change in rates applicable to taxable year. |
| § 1.2-1 - Tax in case of joint return of husband and wife or the return of a surviving spouse. |
| § 1.2-2 - Definitions and special rules. |
| § 1.3-1 - Application of optional tax. |
| § 1.4-1 - Number of exemptions. |
| § 1.4-2 - Elections. |
| § 1.4-3 - Husband and wife filing separate returns. |
| § 1.4-4 - Short taxable year caused by death. |
| Exchanges in Obedience to S.E.C. Orders |
| § 1.1081-1 - Terms used. |
| § 1.1081-2 - Purpose and scope of exception. |
| § 1.1081-3 - Exchanges of stock or securities solely for stock or securities. |
| § 1.1081-4 - Exchanges of property for property by corporations. |
| § 1.1081-5 - Distribution solely of stock or securities. |
| § 1.1081-6 - Transfers within system group. |
| § 1.1081-7 - Sale of stock or securities received upon exchange by members of system group. |
| § 1.1081-8 - Exchanges in which money or other nonexempt property is received. |
| § 1.1081-9 - Requirements with respect to order of Securities and Exchange Commission. |
| § 1.1081-10 - Nonapplication of other provisions of the Internal Revenue Code of 1954. |
| § 1.1081-11 - Records to be kept and information to be filed with returns. |
| § 1.1081-11T - Records to be kept and information to be filed with returns (temporary). |
| § 1.1082-1 - Basis for determining gain or loss. |
| § 1.1082-2 - Basis of property acquired upon exchanges under section 1081 (a) or (e). |
| § 1.1082-3 - Reduction of basis of property by reason of gain not recognized under section 1081(b). |
| § 1.1082-4 - Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities. |
| § 1.1082-5 - Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2). |
| § 1.1082-6 - Basis of property acquired under section 1081(d) in transactions between corporations of the same system group. |
| § 1.1083-1 - Definitions. |
| reatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969 |
| § 1.665(a)-0 - Excess distributions by trusts; scope of subpart D. |
| § 1.665(a)-1 - Undistributed net income. |
| § 1.666(a)-1 - Amount allocated. |
| § 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income. |
| § 1.669(a)-1 - Limitation on tax. |
| § 1.668(a)-2 - Allocation among beneficiaries; in general. |
| § 1.669(a)-2 - Rules applicable to section 669 computations. |
| § 1.668(a)-3 - Excluded amounts. |
| § 1.669(a)-3 - Tax computed by the exact throwback method. |
| § 1.668(a)-4 - Tax attributable to throwback. |
| § 1.669(a)-4 - Tax attributable to short-cut throwback method. |
| § 1.665(b)-1 - Accumulation distributions of trusts other than certain foreign trusts; in general. |
| § 1.666(b)-1 - Total taxes deemed distributed. |
| § 1.668(b)-1 - Credit for taxes paid by the trust. |
| § 1.669(b)-1 - Information requirements. |
| § 1.665(b)-2 - Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person). |
| § 1.668(b)-2 - Illustration of the provisions of subpart D. |
| § 1.669(b)-2 - Manner of exercising election. |
| § 1.665(b)-3 - Exclusions under section 663(a)(1). |
| § 1.665(c)-1 - Accumulation distributions of certain foreign trusts; in general. |
| § 1.666(c)-1 - Pro rata portion of taxes deemed distributed. |
| § 1.665(c)-2 - Indirect payments to the beneficiary. |
| § 1.666(c)-2 - Illustration of the provisions of section 666. |
| § 1.665(d)-1 - Taxes imposed on the trust. |
| § 1.665(e)-1 - Preceding taxable year. |
| § 1.665(e)-2 - Application of separate share rule. |
| § 1.666(a)-1A - Amount allocated. |
| § 1.667(a)-1A - [Reserved] |
| § 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income. |
| § 1.668(a)-2A - Allocation among beneficiaries; in general. |
| § 1.668(a)-3A - Determination of tax. |
| § 1.666(b)-1A - Total taxes deemed distributed. |
| § 1.667(b)-1A - Authorization of credit to beneficiary for taxes imposed on the trust. |
| § 1.668(b)-1A - Tax on distribution. |
| § 1.668(b)-2A - Special rules applicable to section 668. |
| § 1.668(b)-3A - Computation of the beneficiary's income and tax for a prior taxable year. |
| § 1.668(b)-4A - Information requirements with respect to beneficiary. |
| § 1.666(c)-1A - Pro rata portion of taxes deemed distributed. |
| § 1.666(c)-2A - Illustration of the provisions of section 666 (a), (b), and (c). |
| § 1.666(d)-1A - Information required from trusts. |
| § 1.667-1 - Denial of refund to trusts. |
| Private Foundations |
| § 1.509(a)-1 - Definition of private foundation. |
| § 1.509(a)-2 - Exclusion for certain organizations described in section 170(b)(1)(A). |
| § 1.509(a)-3 - Broadly, publicly supported organizations. |
| § 1.509(a)-4 - Supporting organizations. |
| § 1.509(a)-5 - Special rules of attribution. |
| § 1.509(a)-6 - Classification under section 509(a). |
| § 1.509(a)-7 - Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations. |
| § 1.509(b)-1 - Continuation of private foundation status. |
| § 1.509(c)-1 - Status of organization after termination of private foundation status. |
| § 1.509(d)-1 - Definition of support |
| § 1.509(e)-1 - Definition of gross investment income. |
| § 1.509(a)-3T - Broadly, publicly supported organizations (temporary). |
| § 1.509(a)-4T - Supporting organizations (temporary). |
| § 1.508-1T - Notices (temporary). |
| § 1.507-2T - Special rules; transfer to, or operation as, public charity (temporary). |
| § 1.507-1 - General rule. |
| § 1.507-2 - Special rules; transfer to, or operation as, public charity. |
| § 1.507-3 - Special rules; transferee foundations. |
| § 1.507-4 - Imposition of tax. |
| § 1.507-5 - Aggregate tax benefit; in general. |
| § 1.507-6 - Substantial contributor defined. |
| § 1.507-7 - Value of assets. |
| § 1.507-8 - Liability in case of transfers. |
| § 1.507-9 - Abatement of taxes. |
| § 1.508-1 - Notices. |
| § 1.508-2 - Disallowance of certain charitable, etc., deductions. |
| § 1.508-3 - Governing instruments. |
| § 1.508-4 - Effective date. |
| Unitrust Actuarial Tables Applicable Before May 1, 2009 |
| Definitions; Special Rules |
| § 1.1394-0 - Table of contents. |
| § 1.1394-1 - Enterprise zone facility bonds. |
| § 1.1388-1 - Definitions and special rules. |
| Administrative Provisions and Other Rules |
| § 1.1502-80T - Applicability of other provisions of law (temporary). |
| § 1.1503(d)-0 - Table of contents. |
| § 1.1503(d)-1 - Definitions and special rules for filings under section 1503(d). |
| § 1.1503(d)-2 - Domestic use. |
| § 1.1503(d)-3 - Foreign use. |
| § 1.1503(d)-4 - Domestic use limitation and related operating rules. |
| § 1.1503(d)-5 - Attribution of items and basis adjustments. |
| § 1.1503(d)-6 - Exceptions to the domestic use limitation rule. |
| § 1.1503(d)-7 - Examples. |
| § 1.1503(d)-8 - Effective dates. |
| § 1.1502-81T - Alaska Native Corporations. |
| §§ 1.1504-2--1.1504-3 - [Reserved] |
| § 1.1502-75 - Filing of consolidated returns. |
| § 1.1502-76 - Taxable year of members of group. |
| § 1.1502-77 - Agent for the group. |
| § 1.1502-78 - Tentative carryback adjustments. |
| § 1.1502-79 - Separate return years. |
| § 1.1502-80 - Applicability of other provisions of law. |
| § 1.1502-90 - Table of contents. |
| § 1.1502-91 - Application of section 382 with respect to a consolidated group. |
| § 1.1502-92 - Ownership change of a loss group or a loss subgroup. |
| § 1.1502-93 - Consolidated section 382 limitation (or subgroup section 382 limitation). |
| § 1.1502-94 - Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group. |
| § 1.1502-95 - Rules on ceasing to be a member of a consolidated group (or loss subgroup). |
| § 1.1502-96 - Miscellaneous rules. |
| § 1.1502-97 - Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. |
| § 1.1502-98 - Coordination with sections 383 and 163(j). |
| § 1.1502-99 - Effective/applicability dates. |
| § 1.1502-100 - Corporations exempt from tax. |
| § 1.1503-2T - Dual consolidated loss (temporary). |
| § 1.1503-1 - Computation and payment of tax. |
| § 1.1503-2 - Dual consolidated loss. |
| § 1.1504-0 - Outline of provisions. |
| § 1.1504-1 - Definitions. |
| § 1.1504-2 - [Reserved] |
| §§ 1.1504--2 - [Reserved] |
| § 1.1504-3 - xxx |
| § 1.1504-4 - Treatment of warrants, options, convertible obligations, and other similar interests. |
| § 1.1502-75T - Filing of consolidated returns (temporary). |
| § 1.1502-95T - Rules on ceasing to be a member of a consolidated group (or loss subgroup) (temporary). |
| § 1.1502-76T - Taxable year of members of group (temporary). |
| § 1.1502-77T - Agent for the group (temporary). |
| Declaratory Judgments Relating to Qualification of Certain Retirement Plans |
| § 1.7519-0T - Table of contents (temporary). |
| § 1.7519-1T - Required payments for entities electing not to have required year (temporary). |
| § 1.7519-2T - Required payments - procedures and administration (temporary). |
| § 1.7519-3T - Effective date (temporary). |
| § 1.7476-1 - Interested parties. |
| § 1.7476-2 - Notice to interested parties. |
| § 1.7476-3 - Notice of determination. |
| Determination of Amount of and Recognition of Gain or Loss |
| § 1.1001-1 - Computation of gain or loss. |
| § 1.1001-2 - Discharge of liabilities. |
| § 1.1001-3 - Modifications of debt instruments. |
| § 1.1001-4 - Modifications of certain derivative contracts. |
| § 1.1001-5 - European Monetary Union (conversion to the euro). |
| § 1.1001-6 - xxx |
| § 1.1001-7 - Computation of gain or loss for digital assets. |
| § 1.1002-1 - Sales or exchanges. |
| § 1.1001-3T - Modifications of debt instruments (temporary). |
| § 1.1001-4T - Modifications of certain derivative contracts (temporary). |
| § 1.1001-5T - European Monetary Union (conversion to the euro)(temporary). |
| Computation of Consolidated Taxable Income |
| § 1.1502-11 - Consolidated taxable income. |
| Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds |
| § 1.1445-10T - Special rule for Foreign governments (temporary). |
| § 1.1446(f)-1 - General rules. |
| § 1.1446(f)-2 - Withholding on the transfer of a non-publicly traded partnership interest. |
| § 1.1446(f)-3 - Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee. |
| § 1.1446(f)-4 - Withholding on the transfer of a publicly traded partnership interest. |
| § 1.1446(f)-5 - Liability for failure to withhold. |
| § 1.1441-0 - Outline of regulation provisions for section 1441. |
| § 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons. |
| § 1.1441-2 - Amounts subject to withholding. |
| § 1.1441-3 - Determination of amounts to be withheld. |
| § 1.1441-4 - Exemptions from withholding for certain effectively connected income and other amounts. |
| § 1.1441-5 - Withholding on payments to partnerships, trusts, and estates. |
| § 1.1441-6 - Claim of reduced withholding under an income tax treaty. |
| § 1.1441-7 - General provisions relating to withholding agents. |
| § 1.1441-8 - Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements. |
| § 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations. |
| § 1.1441-10 - Withholding agents with respect to fast-pay arrangements. |
| § 1.1441-1T - Requirement for the deduction and withholding of tax on payments to foreign persons (temporary). |
| § 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary). |
| § 1.1442-1 - Withholding of tax on foreign corporations. |
| § 1.1442-2 - Exemption under a tax treaty. |
| § 1.1442-3 - Tax exempt income of a foreign tax-exempt corporation. |
| § 1.1441-2T - Amounts subject to withholding (temporary). |
| § 1.1443-1 - Foreign tax-exempt organizations. |
| § 1.1441-3T - Determination of amounts to be withheld (temporary). |
| § 1.1446-3T - Time and manner of calculating and paying over the 1446 tax (temporary). |
| § 1.1441-4T - Exemptions from withholding for certain effectively connected income and other amounts (temporary). |
| § 1.1445-1 - Withholding on dispositions of U.S. real property interests by foreign persons: In general. |
| § 1.1445-2 - Situations in which withholding is not required under section 1445(a). |
| § 1.1445-3 - Adjustments to amount required to be withheld pursuant to withholding certificate. |
| § 1.1445-4 - Liability of agents. |
| § 1.1445-5 - Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates. |
| § 1.1445-6 - Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e). |
| § 1.1445-7 - Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation. |
| § 1.1445-8 - Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs). |
| § 1.1441-5T - Withholding on payments to partnerships, trusts, and estates (temporary). |
| § 1.1446-0 - Table of contents. |
| § 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income. |
| § 1.1446-2 - Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704. |
| § 1.1446-3 - Time and manner of calculating and paying over the 1446 tax. |
| § 1.1446-4 - Publicly traded partnerships. |
| § 1.1446-5 - Tiered partnership structures. |
| § 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income. |
| § 1.1446-7 - Applicability dates. |
| § 1.1441-6T - Claim of reduced withholding under an income tax treaty (temporary). |
| § 1.1446-6T - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income (Temporary). |
| § 1.1441-7T - General provisions relating to withholding agents (temporary). |
| § 1.1445-9T - Special rule for section 1034 nonrecognition (temporary). |
| Taxable Years Beginning After December 31, 1986 |
| Tax Treatment by Patrons of Patronage Dividends |
| § 1.1385-1 - Amounts includible in patron's gross income. |
| Tax Preference Regulations |
| § 1.60 - [Reserved] |
| §§ 1.57-2--1.57-3 - [Reserved] |
| § 1.58-3T - Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary). |
| § 1.57-0 - Scope. |
| § 1.57-1 - Items of tax preference defined. |
| § 1.57-4 - Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976. |
| § 1.57-5 - Records to be kept. |
| § 1.58-1 - [Reserved] |
| § 1.58-2 - General rules for conduit entities; partnerships and partners. |
| § 1.58-3 - Estates and trusts. |
| § 1.58-4 - Electing small business corporations. |
| § 1.58-5 - Common trust funds. |
| § 1.58-6 - Regulated investment companies; real estate investment trusts. |
| § 1.58-7 - Tax preferences attributable to foreign sources; preferences other than capital gains and stock options. |
| § 1.58-8 - Capital gains and stock options. |
| § 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987. |
| § 1.59-1 - Optional 10-year writeoff of certain tax preferences. |
| §§ 1.59--1.60 - [Reserved] |
| § 1.59A-0 - Table of contents. |
| § 1.59A-1 - Base erosion and anti-abuse tax. |
| § 1.59A-2 - Applicable taxpayer. |
| § 1.59A-3 - Base erosion payments and base erosion tax benefits. |
| § 1.59A-4 - Modified taxable income. |
| § 1.59A-5 - Base erosion minimum tax amount. |
| § 1.59A-6 - Qualified derivative payment. |
| § 1.59A-7 - Application of base erosion and anti-abuse tax to partnerships. |
| § 1.59A-8 - [Reserved] |
| § 1.59A-9 - Anti-abuse and recharacterization rules. |
| § 1.59A-10 - Applicability date. |
| General Rules for Determining Capital Gains and Losses |
| § 1.1221-1 - Meaning of terms. |
| § 1.1221-2 - Hedging transactions. |
| § 1.1221-3 - Time and manner for electing capital asset treatment for certain self-created musical works. |
| § 1.1222-1 - Other terms relating to capital gains and losses. |
| § 1.1221-2T - Hedging transactions (temporary). |
| § 1.1223-1 - Determination of period for which capital assets are held. |
| § 1.1223-3 - Rules relating to the holding periods of partnership interests. |
| § 1.1221-3T - Time and manner for electing capital asset treatment for certain self-created musical works (temporary). |
| Estates, Trusts, and Beneficiaries |
| § 1.641 - [Reserved] |
| § 1.641(a)-0 - Scope of subchapter J. |
| § 1.643(a)-0 - Distributable net income; deduction for distributions; in general. |
| § 1.641(a)-1 - Imposition of tax; application of tax. |
| § 1.642(a)(1)-1 - Partially tax-exempt interest. |
| § 1.642(a)(2)-1 - Foreign taxes. |
| § 1.642(a)(3)-1 - Dividends received by an estate or trust. |
| § 1.643(a)-1 - Deduction for distributions. |
| § 1.641(a)-2 - Gross income of estates and trusts. |
| § 1.642(a)(3)-2 - Time of receipt of dividends by beneficiary. |
| § 1.643(a)-2 - Deduction for personal exemption. |
| § 1.642(a)(3)-3 - Cross reference. |
| § 1.643(a)-3 - Capital gains and losses. |
| § 1.643(a)-4 - Extraordinary dividends and taxable stock dividends. |
| § 1.643(a)-5 - Tax-exempt interest. |
| § 1.643(a)-6 - Income of foreign trust. |
| § 1.643(a)-7 - Dividends. |
| § 1.643(a)-8 - Certain distributions by charitable remainder trusts. |
| § 1.641(b)-1 - Computation and payment of tax; deductions and credits of estates and trusts. |
| § 1.642(b)-1 - Deduction for personal exemption. |
| § 1.643(b)-1 - Definition of income. |
| § 1.641(b)-2 - Filing of returns and payment of the tax. |
| § 1.643(b)-2 - Dividends allocated to corpus. |
| § 1.641(b)-3 - Termination of estates and trusts. |
| § 1.641(c)-0 - Table of contents. |
| § 1.642(c)-0 - Effective dates. |
| § 1.641(c)-1 - Electing small business trust. |
| § 1.642(c)-1 - Unlimited deduction for amounts paid for a charitable purpose. |
| § 1.643(c)-1 - Definition of “beneficiary”. |
| § 1.642(c)-2 - Unlimited deduction for amounts permanently set aside for a charitable purpose. |
| § 1.642(c)-3 - Adjustments and other special rules for determining unlimited charitable contributions deduction. |
| § 1.642(c)-4 - Nonexempt private foundations. |
| § 1.642(c)-5 - Definition of pooled income fund. |
| § 1.642(c)-6 - Valuation of a remainder interest in property transferred to a pooled income fund. |
| § 1.642(c)-7 - Transitional rules with respect to pooled income funds. |
| § 1.642(d)-1 - Net operating loss deduction. |
| § 1.643(d)-1 - Definition of “foreign trust created by a United States person”. |
| § 1.643(d)-2 - Illustration of the provisions of section 643. |
| § 1.642(e)-1 - Depreciation and depletion. |
| § 1.642(f)-1 - Amortization deductions. |
| § 1.643(f)-1 - Treatment of multiple trusts. |
| § 1.642(g)-1 - Disallowance of double deductions; in general. |
| § 1.642(g)-2 - Deductions included. |
| § 1.642(h)-1 - Unused loss carryovers on termination of an estate or trust. |
| § 1.643(h)-1 - Distributions by certain foreign trusts through intermediaries. |
| § 1.642(h)-2 - Excess deductions on termination of an estate or trust. |
| § 1.642(h)-3 - Meaning of “beneficiaries succeeding to the property of the estate or trust”. |
| § 1.642(h)-4 - Allocation. |
| § 1.642(h)-5 - Examples. |
| § 1.642(i)-1 - Certain distributions by cemetery perpetual care funds. |
| § 1.642(i)-2 - Definitions. |
| § 1.642(c)-6T - Valuation of a remainder interest in property transferred to a pooled income fund (temporary). |
| Credits Against Tax |
| Subpart - Rules Applicable to Recovery of Excessive Profits on Government Contracts |
| Other Insurance Companies |
| § 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies. |
| § 1.831-2 - Taxable years affected. |
| § 1.831-4 - Election of multiple line companies to be taxed on total income. |
| § 1.832-1 - Gross income. |
| § 1.832-2 - Deductions. |
| § 1.832-3 - Taxable years affected. |
| § 1.832-4 - Gross income. |
| § 1.832-5 - Deductions. |
| § 1.832-6 - Policyholders of mutual fire or flood insurance companies operating on the basis of premium deposits. |
| § 1.846-2T - Election by taxpayer to use its own historical loss payment pattern (temporary). |
| § 1.833-1 - Medical loss ratio under section 833(c)(5). |
| § 1.846-4T - Effective dates (temporary). |
| § 1.846-0 - Outline of provisions. |
| § 1.846-1 - Application of discount factors. |
| § 1.846-2 - Election by taxpayer to use its own historical loss payment pattern. |
| § 1.846-3 - Fresh start and reserve strengthening. |
| § 1.846-4 - Effective/applicability date. |
| § 1.832-7T - Treatment of salvage and reinsurance in computing “losses incurred” deduction, taxable years beginning before January 1, 1990 (temporary). |
| § 1.848-0 - Outline of regulations under section 848. |
| § 1.848-1 - Definitions and special provisions. |
| § 1.848-2 - Determination of net premiums. |
| § 1.848-3 - Interim rules for certain reinsurance agreements. |
| §§ 1.849--1.850 - [Reserved] |
| Changes in Rates During a Taxable Year |
| § 1.21-1 - Expenses for household and dependent care services necessary for gainful employment. |
| § 1.21-2 - Limitations on amount creditable. |
| § 1.21-3 - Special rules applicable to married taxpayers. |
| § 1.21-4 - Payments to certain related individuals. |
| § 1.25-1T - Credit for interest paid on certain home mortgages (Temporary). |
| § 1.25-2T - Amount of credit (Temporary). |
| § 1.23-1 - Residential energy credit. |
| § 1.23-2 - Definitions. |
| § 1.23-3 - Special rules. |
| § 1.23-4 - Performance and quality standards. [Reserved] |
| § 1.25-3T - Qualified mortgage credit certificate (Temporary). |
| § 1.24-1 - Partial credit allowed for certain other dependents. |
| § 1.25-4T - Qualified mortgage credit certificate program (Temporary). |
| § 1.15-1 - Changes in rate during a taxable year. |
| § 1.25-3 - Qualified mortgage credit certificate. |
| § 1.25A-0 - Table of contents. |
| § 1.25A-1 - Calculation of education tax credit and general eligibility requirements. |
| § 1.25A-2 - Definitions. |
| § 1.25A-3 - Hope Scholarship Credit. |
| § 1.25A-4 - Lifetime Learning Credit. |
| § 1.25A-5 - Special rules relating to characterization and timing of payments. |
| § 1.25E-0 - Table of contents. |
| § 1.25E-1 - Credit for previously-owned clean vehicles. |
| § 1.25E-2 - Special rules. |
| § 1.25E-3 - Transfer of credit. |
| § 1.25-5T - Limitation on aggregate amount of mortgage credit certificates (Temporary). |
| §§ 1.25E-0--1.25E-3 - xxx |
| § 1.25-6T - Form of qualified mortgage credit certificate (Temporary). |
| § 1.25-7T - Public notice (Temporary). |
| § 1.28-0 - Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents. |
| § 1.28-1 - Credit for clinical testing expenses for certain drugs for rare diseases or conditions. |
| § 1.25-8T - Reporting requirements (Temporary). |
| Tax Reform Act of 1969 |
| § 1.9200-1 - Deduction for motor carrier operating authority. |
| § 1.9300-1 - Reduction in taxable income for housing displaced individuals. |
| § 1.9200-2 - Manner of taking deduction. |
| § 1.9006 - Statutory provisions; Tax Reform Act of 1969. |
| § 1.9101-1 - Permission to submit information required by certain returns and statements on magnetic tape. |
| § 1.9300-1T - Reduction in taxable income for housing Hurricane Katrina displaced individuals. |
| § 1.9006-1 - Interest and penalties in case of certain taxable years. |
| Determination of Sources of Income |
| § 1.863-0A - Table of contents. |
| § 1.861-10T - Special allocations of interest expense (temporary). |
| § 1.861-1 - Income from sources within the United States. |
| § 1.861-2 - Interest. |
| § 1.861-3 - Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends. |
| § 1.861-4 - Compensation for labor or personal services. |
| § 1.861-5 - Rentals and royalties. |
| § 1.861-6 - Sale of real property. |
| § 1.861-7 - Sale of personal property. |
| § 1.861-8 - Computation of taxable income from sources within the United States and from other sources and activities. |
| § 1.861-9 - Allocation and apportionment of interest expense and rules for asset-based apportionment. |
| § 1.861-10 - Special allocations of interest expense. |
| § 1.861-11 - Special rules for allocating and apportioning interest expense of an affiliated group of corporations. |
| § 1.861-12 - Characterization rules and adjustments for certain assets. |
| § 1.861-13 - Special rules for characterization of controlled foreign corporation stock. |
| § 1.861-14 - Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations. |
| § 1.861-15 - Income from certain aircraft or vessels first leased on or before December 28, 1980. |
| § 1.861-16 - Income from certain craft first leased after December 28, 1980. |
| § 1.861-17 - Allocation and apportionment of research and experimental expenditures. |
| § 1.861-18 - Classification of transactions involving computer programs. |
| § 1.861-20 - xxx |
| § 1.861-11T - Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary). |
| § 1.863-1T - Allocation of gross income under section 863(a) (temporary). |
| § 1.862-1 - Income specifically from sources without the United States. |
| § 1.861-12T - Characterization rules and adjustments for certain assets (temporary). |
| § 1.863-0 - Table of contents. |
| § 1.863-1 - Allocation of gross income under section 863(a). |
| § 1.863-2 - Allocation and apportionment of taxable income. |
| § 1.863-3 - Allocation and apportionment of income from certain sales of inventory. |
| § 1.861-3T - Dividends (temporary). |
| § 1.861-13T - Transition rules for interest expenses (temporary regulations). |
| § 1.861-14T - Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary). |
| § 1.861-8T - Computation of taxable income from sources within the United States and from other sources and activities (temporary). |
| § 1.861-9T - Allocation and apportionment of interest expense (temporary). |
| Deductions for Personal Exemptions |
| § 1.154 - Statutory provisions; cross references. |
| § 1.151-1 - Deductions for personal exemptions. |
| § 1.151-2 - Additional exemptions for dependents. |
| § 1.151-3 - Definitions. |
| § 1.151-4 - Amount of deduction for each exemption under section 151. |
| § 1.152-1 - General definition of a dependent. |
| § 1.152-2 - Rules relating to general definition of dependent. |
| § 1.152-3 - Multiple support agreements. |
| § 1.152-4 - Special rule for a child of divorced or separated parents or parents who live apart. |
| § 1.153-1 - Determination of marital status. |
| § 1.152-4T - Dependency exemption in the case of a child of divorced parents, etc. (temporary). |
| Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 |
| § 1.669(a)-1A - Amount allocated. |
| § 1.669(b)-1A - Tax on distribution. |
| § 1.669(c)-1A - Special rules applicable to section 669. |
| § 1.669(c)-2A - Computation of the beneficiary's income and tax for a prior taxable year. |
| § 1.669(c)-3A - Information requirements with respect to beneficiary. |
| § 1.669(d)-1A - Total taxes deemed distributed. |
| § 1.669(e)-1A - Pro rata portion of taxes deemed distributed. |
| § 1.669(e)-2A - Illustration of the provisions of section 669. |
| § 1.669(f)-1A - Character of capital gain. |
| § 1.669(f)-2A - Exception for capital gain distributions from certain trusts. |
| Claim of Right |
| § 1.1341-1 - Restoration of amounts received or accrued under claim of right. |
| § 1.1342-1 - Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date. |
| rantors and others treated as substantial owners |
| § 1.672(a)-1 - Definition of adverse party. |
| § 1.673(a)-1 - Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule. |
| § 1.674(a)-1 - Power to control beneficial enjoyment; scope of section 674. |
| § 1.676(a)-1 - Power to revest title to portion of trust property in grantor; general rule. |
| § 1.677(a)-1 - Income for benefit of grantor; general rule. |
| § 1.678(a)-1 - Person other than grantor treated as substantial owner; general rule. |
| § 1.672(b)-1 - Nonadverse party. |
| § 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969). |
| § 1.674(b)-1 - Excepted powers exercisable by any person. |
| § 1.676(b)-1 - Powers exercisable only after a period of time. |
| § 1.677(b)-1 - Trusts for support. |
| § 1.678(b)-1 - If grantor is treated as the owner. |
| § 1.672(c)-1 - Related or subordinate party. |
| § 1.673(c)-1 - Reversionary interest after income beneficiary's death. |
| § 1.674(c)-1 - Excepted powers exercisable only by independent trustees. |
| § 1.678(c)-1 - Trusts for support. |
| § 1.672(d)-1 - Power subject to condition precedent. |
| § 1.673(d)-1 - Postponement of date specified for reacquisition. |
| § 1.674(d)-1 - Excepted powers exercisable by any trustee other than grantor or spouse. |
| § 1.678(d)-1 - Renunciation of power. |
| § 1.674(d)-2 - Limitations on exceptions in section 674 (b), (c), and (d). |
| § 1.672(f)-1 - Foreign persons not treated as owners. |
| § 1.672(f)-2 - Certain foreign corporations. |
| § 1.672(f)-3 - Exceptions to general rule. |
| § 1.672(f)-4 - Recharacterization of purported gifts. |
| § 1.672(f)-5 - Special rules. |
| § 1.671-1 - Grantors and others treated as substantial owners; scope. |
| § 1.671-2 - Applicable principles. |
| § 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax. |
| § 1.671-4 - Method of reporting. |
| § 1.671-5 - Reporting for widely held fixed investment trusts. |
| § 1.675-1 - Administrative powers. |
| § 1.679-0 - Outline of major topics. |
| § 1.679-1 - U.S. transferor treated as owner of foreign trust. |
| § 1.679-2 - Trusts treated as having a U.S. beneficiary. |
| § 1.679-3 - Transfers. |
| § 1.679-4 - Exceptions to general rule. |
| § 1.679-5 - Pre-immigration trusts. |
| § 1.679-6 - Outbound migrations of domestic trusts. |
| § 1.679-7 - Effective dates. |
| Real Estate Investment Trusts |
| § 1.860-1 - Deficiency dividends. |
| § 1.860-2 - Requirements for deficiency dividends. |
| § 1.860-3 - Interest and additions to tax. |
| § 1.860-4 - Claim for credit or refund. |
| § 1.860-5 - Effective date. |
| § 1.860A-0 - Outline of REMIC provisions. |
| § 1.860A-1 - Effective dates and transition rules. |
| § 1.860C-1 - Taxation of holders of residual interests. |
| § 1.860C-2 - Determination of REMIC taxable income or net loss. |
| § 1.860D-1 - Definition of a REMIC. |
| § 1.860E-1 - Treatment of taxable income of a residual interest holder in excess of daily accruals. |
| § 1.860E-2 - Tax on transfers of residual interests to certain organizations. |
| § 1.860F-1 - Qualified liquidations. |
| § 1.860F-2 - Transfers to a REMIC. |
| § 1.860F-4 - REMIC reporting requirements and other administrative rules. |
| § 1.860G-1 - Definition of regular and residual interests. |
| § 1.860G-2 - Other rules. |
| § 1.860G-3 - Treatment of foreign persons. |
| § 1.860A-1T - Effective dates and transition rules (temporary). |
| § 1.860G-2T - Other rules (temporary). |
| § 1.860G-3T - Treatment of foreign persons (temporary). |
| § 1.856-0 - Revenue Act of 1978 amendments not included. |
| § 1.856-1 - Definition of real estate investment trust. |
| § 1.856-2 - Limitations. |
| § 1.856-3 - Definitions. |
| § 1.856-4 - Rents from real property. |
| § 1.856-5 - Interest. |
| § 1.856-6 - Foreclosure property. |
| § 1.856-7 - Certain corporations, etc., that are considered to meet the gross income requirements. |
| § 1.856-8 - Revocation or termination of election. |
| § 1.856-9 - Treatment of certain qualified REIT subsidiaries. |
| § 1.856-10 - Definition of real property. |
| § 1.857-1 - Taxation of real estate investment trusts. |
| § 1.857-2 - Real estate investment trust taxable income and net capital gain. |
| § 1.857-3 - Net income from foreclosure property. |
| § 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements. |
| § 1.857-5 - Net income and loss from prohibited transactions. |
| § 1.857-6 - Method of taxation of shareholders of real estate investment trusts. |
| § 1.857-7 - Earnings and profits of a real estate investment trust. |
| § 1.857-8 - Records to be kept by a real estate investment trust. |
| § 1.857-9 - Information required in returns of shareholders. |
| § 1.857-10 - Information returns. |
| § 1.857-11 - Non-REIT earnings and profits. |
| § 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year. |
| Methods of Accounting in General |
| § 1.446-1T - General rule for methods of accounting (temporary). |
| § 1.448-1T - Limitation on the use of the cash receipts and disbursements method of accounting (temporary). |
| § 1.448-2T - Nonaccrual of certain amounts by service providers (temporary). |
| § 1.446-3T - Notional principal contracts (temporary). |
| § 1.446-1 - General rule for methods of accounting. |
| § 1.446-2 - Method of accounting for interest. |
| § 1.446-3 - Notional principal contracts. |
| § 1.446-4 - Hedging transactions. |
| § 1.446-5 - Debt issuance costs. |
| § 1.446-6 - REMIC inducement fees. |
| § 1.446-7 - Net asset value method for certain money market fund shares. |
| § 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting. |
| § 1.448-2 - Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017. |
| § 1.448-3 - Nonaccrual of certain amounts by service providers. |
| Effects on Corporation |
| § 1.338-0T - Outline of topics (temporary). |
| § 1.338-10T - Filing of returns (temporary). |
| § 1.367(a)-0 - Table of contents. |
| § 1.367(a)-1 - Transfers to foreign corporations subject to section 367(a): In general. |
| § 1.367(a)-2 - Exceptions for transfers of property for use in the active conduct of a trade or business. |
| § 1.367(a)-3 - Treatment of transfers of stock or securities to foreign corporations. |
| § 1.367(a)-4 - Special rule applicable to U.S. depreciated property. |
| § 1.367(a)-5 - [Reserved] |
| § 1.367(a)-6 - Transfer of foreign branch with previously deducted losses. |
| § 1.367(a)-7 - Outbound transfers of property described in section 361(a) or (b). |
| § 1.367(a)-8 - Gain recognition agreement requirements. |
| § 1.367(b)-0 - Table of contents. |
| § 1.338(b)-1 - Adjusted grossed-up basis. |
| § 1.367(b)-1 - Other transfers. |
| § 1.367(b)-2 - Definitions and special rules. |
| § 1.367(b)-3 - Repatriation of foreign corporate assets in certain nonrecognition transactions. |
| § 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions. |
| § 1.367(b)-5 - Distributions of stock described in section 355. |
| § 1.367(b)-6 - Effective/applicability dates and coordination rules. |
| § 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions. |
| § 1.367(b)-8 - Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. |
| § 1.367(b)-9 - Special rule for F reorganizations and similar transactions. |
| § 1.367(b)-10 - Acquisition of parent stock or securities for property in triangular reorganizations. |
| § 1.367(b)-12 - Subsequent treatment of amounts attributed or included in income. |
| § 1.367(b)-13 - Special rules for determining basis and holding period. |
| § 1.337(d)-1 - Transitional loss limitation rule. |
| § 1.367(d)-1 - Transfers of intangible property to foreign corporations. |
| § 1.337(d)-2 - Loss limitation rules. |
| § 1.337(d)-3 - Gain recognition upon certain partnership transactions involving a partner's stock. |
| § 1.337(d)-4 - Taxable to tax-exempt. |
| § 1.337(d)-5 - Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT |
| § 1.337(d)-6 - New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT. |
| § 1.337(d)-7 - Tax on property owned by a C corporation that becomes property of a RIC or REIT. |
| § 1.367(e)-0 - Outline of §§ 1.367(e)-1 and 1.367(e)-2. |
| § 1.367(e)-1 - Distributions described in section 367(e)(1). |
| § 1.367(e)-2 - Distributions described in section 367(e)(2). |
| § 1.338(h)(10)-1 - Deemed asset sale and liquidation. |
| § 1.338(i)-1 - Effective/applicability date. |
| § 1.367(a)-1T - Transfers to foreign corporations subject to section 367(a): In general (temporary). |
| § 1.367(a)-2T - Exception for transfers of property for use in the active conduct of a trade or business (temporary). |
| § 1.367(a)-3T - Treatment of transfers of stock or securities to foreign corporations. (temporary). |
| § 1.367(a)-4T - Special rules applicable to specified transfers of property (temporary). |
| § 1.367(a)-5T - Property subject to section 367(a)(1) regardless of use in trade or business (temporary). |
| § 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary). |
| § 1.367(a)-7T - Outbound transfers of property described in section 361(a) or (b). |
| § 1.367(a)-8T - Gain recognition agreement requirements (temporary). |
| § 1.367(a)-9T - Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary). |
| § 1.338(b)-2T - Allocation of adjusted grossed-up basis among target assets (temporary). |
| § 1.338(b)-3T - Subsequent adjustments to adjusted grossed-up basis (temporary). |
| § 1.367(b)-14T - Acquisition of parent stock for property in triangular reorganizations (temporary). |
| § 1.367(b)-3T - Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary). |
| § 1.367(b)-4T - Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions (temporary). |
| § 1.337(d)-1T - [Reserved] |
| § 1.337(d)-2T - Loss limitation window period (temporary). |
| § 1.337(d)-3T - Gain recognition upon certain partnership transactions involving a partner's stock (temporary). |
| § 1.337(d)-5T - Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT (temporary). |
| § 1.337(d)-6T - New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT (temporary). |
| § 1.337(d)-7T - Tax on property owned by a C corporation that becomes property of a RIC or REIT. |
| § 1.367(d)-1T - Transfers of intangible property to foreign corporations (temporary). |
| § 1.367(e)-0T - Treatment of section 355 distributions by U.S. corporations to foreign persons; table of contents. |
| § 1.367(e)-1T - Treatment of section 355 distributions by U.S. corporations to foreign persons (temporary). |
| § 1.367(e)-2T - Distributions described in section 367(e)(2) (temporary). |
| § 1.338(h)(10)-1T - Deemed asset sale and liquidation (temporary). |
| § 1.338(i)-1T - Effective dates (temporary). |
| § 1.361-1 - Nonrecognition of gain or loss to corporations. |
| § 1.338-1T - General principles; status of old target and new target (temporary). |
| § 1.338-11T - Effect of section 338 election on insurance company targets (temporary). |
| § 1.312-1 - Adjustment to earnings and profits reflecting distributions by corporations. |
| § 1.362-1 - Basis to corporations. |
| § 1.312-2 - Distribution of inventory assets. |
| § 1.362-2 - Certain contributions to capital. |
| § 1.312-3 - Liabilities. |
| § 1.362-3 - Basis of importation property acquired in loss importation transaction. |
| § 1.312-4 - Examples of adjustments provided in section 312(c). |
| § 1.362-4 - Basis of loss duplication property. |
| § 1.312-5 - Special rule for partial liquidations and certain redemptions. |
| § 1.312-6 - Earnings and profits. |
| § 1.312-7 - Effect on earnings and profits of gain or loss realized after February 28, 1913. |
| § 1.312-8 - Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock. |
| § 1.312-9 - Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913. |
| § 1.312-10 - Allocation of earnings in certain corporate separations. |
| § 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. |
| § 1.312-12 - Distributions of proceeds of loans guaranteed by the United States. |
| § 1.312-15 - Effect of depreciation on earnings and profits. |
| § 1.338-2T - Nomenclature and definitions; mechanics of the section 338 election (temporary). |
| § 1.338-3T - Qualification for the section 338 election (temporary). |
| § 1.338-4T - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale (temporary). |
| § 1.338-5T - Adjusted grossed-up basis (temporary). |
| § 1.338-6T - Allocation of ADSP and AGUB among target assets (temporary). |
| § 1.337-1 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary. |
| § 1.338-7T - Allocation of redetermined ADSP and AGUB among target assets (temporary). |
| § 1.338-0 - Outline of topics. |
| § 1.338-1 - General principles; status of old target and new target. |
| § 1.338-2 - Nomenclature and definitions; mechanics of the section 338 election. |
| § 1.338-3 - Qualification for the section 338 election. |
| § 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. |
| § 1.338-5 - Adjusted grossed-up basis. |
| § 1.338-6 - Allocation of ADSP and AGUB among target assets. |
| § 1.338-7 - Allocation of redetermined ADSP and AGUB among target assets. |
| § 1.338-8 - Asset and stock consistency. |
| § 1.338-9 - International aspects of section 338. |
| § 1.338-10 - Filing of returns. |
| § 1.338-11 - Effect of section 338 election on insurance company targets. |
| Nonresident Alien Individuals |
| § 1.871-1 - Classification and manner of taxing alien individuals. |
| § 1.871-2 - Determining residence of alien individuals. |
| § 1.871-3 - Residence of alien seamen. |
| § 1.871-4 - Proof of residence of aliens. |
| § 1.871-5 - Loss of residence by an alien. |
| § 1.871-6 - Duty of witholding agent to determine status of alien payees. |
| § 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business. |
| § 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. |
| § 1.871-9 - Nonresident alien students or trainees deemed to be engaged in U.S. business. |
| § 1.871-10 - Election to treat real property income as effectively connected with U.S. business. |
| § 1.871-11 - Gains from sale or exchange of patents, copyrights, or similar property. |
| § 1.871-12 - Determination of tax on treaty income. |
| § 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence. |
| § 1.871-14 - Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments. |
| § 1.871-15 - Treatment of dividend equivalents. |
| § 1.874-1T - Allowance of deductions and credits to nonresident alien individuals (temporary). |
| § 1.876-1T - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands (temporary). |
| § 1.872-1 - Gross income of nonresident alien individuals. |
| § 1.872-2 - Exclusions from gross income of nonresident alien individuals. |
| § 1.873-1 - Deductions allowed nonresident alien individuals. |
| § 1.874-1 - Allowance of deductions and credits to nonresident alien individuals. |
| § 1.871-14T - Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (temporary). |
| § 1.875-1 - Partnerships. |
| § 1.875-2 - Beneficiaries of estates or trusts. |
| § 1.871-15T - Treatment of dividend equivalents (temporary). |
| § 1.876-1 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands. |
| § 1.871-16T - Specified notional principal contracts (temporary). |
| § 1.879-1 - Treatment of community income. |
| Estates, Trusts, Beneficiaries, and Decedents |
| Homeowners Associations |
| § 1.528-1 - Homeowners associations. |
| § 1.528-2 - Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property. |
| § 1.528-3 - Association property. |
| § 1.528-4 - Substantiality test. |
| § 1.528-5 - Source of income test. |
| § 1.528-6 - Expenditure test. |
| § 1.528-7 - Inurement. |
| § 1.528-8 - Election to be treated as a homeowners association. |
| § 1.528-9 - Exempt function income. |
| § 1.528-10 - Special rules for computation of homeowners association taxable income and tax. |
| Farmers' Cooperatives |
| § 1.521-1 - Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521. |
| § 1.522-1 - Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521. |
| § 1.522-2 - Manner of taxation of cooperative associations subject to section 522. |
| § 1.522-3 - Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522. |
| § 1.522-4 - Taxable years affected. |
| § 1.527-1 - Political organizations; generally. |
| § 1.527-2 - Definitions. |
| § 1.527-3 - Exempt function income. |
| § 1.527-4 - Special rules for computation of political organization taxable income. |
| § 1.527-5 - Activities resulting in gross income to an individual or political organization. |
| § 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization. |
| § 1.527-7 - Newsletter funds. |
| § 1.527-8 - Effective date; filing requirements; and miscellaneous provisions. |
| § 1.527-9 - Special rule for principal campaign committees. |
| Other Limitations |
| § 1.1346-1 - Recovery of unconstitutional taxes. |
| § 1.1347-1 - Tax on certain amounts received from the United States. |
| § 1.1348-1 - Fifty-percent maximum tax on earned income. |
| § 1.1348-2 - Computation of the fifty-percent maximum tax on earned income. |
| § 1.1348-3 - Definitions. |
| Tax Treatment of Cooperatives |
| Information and Returns |
| § 1.5000A-0 - Table of contents. |
| § 1.5000A-1 - Maintenance of minimum essential coverage and liability for the shared responsibility payment. |
| § 1.5000A-2 - Minimum essential coverage. |
| § 1.5000A-3 - Exempt individuals. |
| § 1.5000A-4 - Computation of shared responsibility payment. |
| § 1.5000A-5 - Administration and procedure. |
| § 1.5000C-0 - Outline of regulation provisions for section 5000C. |
| § 1.5000C-1 - Tax on specified Federal procurement payments. |
| § 1.5000C-2 - Withholding on specified Federal procurement payments. |
| § 1.5000C-3 - Payment and returns of tax withheld by the acquiring agency. |
| § 1.5000C-4 - Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund. |
| § 1.5000C-5 - Anti-abuse rule. |
| § 1.5000C-6 - Examples. |
| § 1.5000C-7 - Effective/applicability date. |
| Natural Resources |
| § 1.611-0 - Regulatory authority. |
| § 1.611-1 - Allowance of deduction for depletion. |
| § 1.611-2 - Rules applicable to mines, oil and gas wells, and other natural deposits. |
| § 1.611-3 - Rules applicable to timber. |
| § 1.611-4 - Depletion as a factor in computing earnings and profits for dividend purposes. |
| § 1.611-5 - Depreciation of improvements. |
| § 1.612-1 - Basis for allowance of cost depletion. |
| § 1.612-2 - Allowable capital additions in case of mines. |
| § 1.612-3 - Depletion; treatment of bonus and advanced royalty. |
| § 1.612-4 - Charges to capital and to expense in case of oil and gas wells. |
| § 1.612-5 - Charges to capital and to expense in case of geothermal wells. |
| § 1.613-1 - Percentage depletion; general rule. |
| § 1.613-2 - Percentage depletion rates. |
| § 1.613-3 - Gross income from the property. |
| § 1.613-4 - Gross income from the property in the case of minerals other than oil and gas. |
| § 1.613-5 - Taxable income from the property. |
| § 1.613-6 - Statement to be attached to return when depletion is claimed on percentage basis. |
| § 1.613-7 - Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954. |
| § 1.613A-0 - Limitations on percentage depletion in the case of oil and gas wells; table of contents. |
| § 1.613A-1 - Post-1974 limitations on percentage depletion in case of oil and gas wells; general rule. |
| § 1.613A-2 - Exemption for certain domestic gas wells. |
| § 1.613A-3 - Exemption for independent producers and royalty owners. |
| § 1.613A-4 - Limitations on application of § 1.613A-3 exemption. |
| § 1.613A-5 - Election under section 613A(c)(4). |
| § 1.613A-6 - Recordkeeping requirements. |
| § 1.613A-7 - Definitions. |
| § 1.614-0 - Introduction. |
| § 1.614-1 - Definition of property. |
| § 1.614-2 - Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964. |
| § 1.614-3 - Rules relating to separate operating mineral interests in the case of mines. |
| § 1.614-5 - Special rules as to aggregating nonoperating mineral interests. |
| § 1.614-6 - Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined. |
| § 1.614-7 - Extension of time for performing certain acts. |
| § 1.614-8 - Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells. |
| § 1.615-1 - Pre-1970 exploration expenditures. |
| § 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred. |
| § 1.615-3 - Election to defer pre-1970 exploration expenditures. |
| § 1.615-4 - Limitation of amount deductible. |
| § 1.615-5 - Time for making election with respect to returns due on or before May 2, 1960. |
| § 1.615-6 - Election to deduct under section 615. |
| § 1.615-7 - Effect of transfer of mineral property. |
| § 1.615-8 - Termination of section 615. |
| § 1.615-9 - Notification under Tax Reform Act of 1969. |
| § 1.616-1 - Development expenditures. |
| § 1.616-2 - Election to defer. |
| § 1.616-3 - Time for making election with respect to returns due on or before May 2, 1960. |
| § 1.617-1 - Exploration expenditures. |
| § 1.617-2 - Limitation on amount deductible. |
| § 1.617-3 - Recapture of exploration expenditures. |
| § 1.617-4 - Treatment of gain from disposition of certain mining property. |
| § 1.617-5 - Effective/applicability date. |
| Time and Place for Paying Tax |
| § 1.6151-1 - Time and place for paying tax shown on returns. |
| § 1.6152-1 - Installment payments. |
| § 1.6153-1 - Payment of estimated tax by individuals. |
| § 1.6153-2 - Fiscal years. |
| § 1.6153-3 - Short taxable years. |
| § 1.6153-4 - Extension of time for paying the estimated tax. |
| § 1.6154-1 - Payment of estimated tax by corporations. |
| § 1.6154-2 - Short taxable years. |
| § 1.6154-3 - Extension of time for paying estimated tax. |
| § 1.6154-4 - Use of Government depositaries. |
| § 1.6154-5 - Definition of estimated tax. |
| Income in Respect of Decedents |
| § 1.691(a)-1 - Income in respect of a decedent. |
| § 1.691(a)-2 - Inclusion in gross income by recipients. |
| § 1.691(a)-3 - Character of gross income. |
| § 1.691(a)-4 - Transfer of right to income in respect of a decedent. |
| § 1.691(a)-5 - Installment obligations acquired from decedent. |
| § 1.691(b)-1 - Allowance of deductions and credit in respect to decedents. |
| § 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent. |
| § 1.691(c)-2 - Estates and trusts. |
| § 1.691(d)-1 - Amounts received by surviving annuitant under joint and survivor annuity contract. |
| § 1.691(e)-1 - Installment obligations transmitted at death when prior law applied. |
| § 1.691(f)-1 - Cross reference. |
| § 1.692-1 - Abatement of income taxes of certain members of the Armed Forces of the United States upon death. |
| Investment Income |
| §§ 1.806-1--1.806-2 - [Reserved] |
| § 1.804-3 - Gross investment income of a life insurance company. |
| § 1.804-4 - Investment yield of a life insurance company. |
| § 1.806-1 - [Reserved] |
| § 1.806-2 - [Reserved] |
| § 1.806-3 - Certain changes in reserves and assets. |
| § 1.806-4 - Change of basis in computing reserves. |
| § 1.807-1 - Computation of life insurance reserves. |
| § 1.807-2 - Cross-reference. |
| § 1.807-3 - Reporting of reserves. |
| § 1.807-4 - Adjustment for change in computing reserves. |
| Inventories |
| § 1.475(a)-3 - Acquisition by a dealer of a security with a substituted basis. |
| § 1.475(a)-4 - Valuation safe harbor. |
| §§ 1.475(a)-1--1.475(a)-2 - [Reserved] |
| § 1.475(b)-1 - Scope of exemptions from mark-to-market requirement. |
| § 1.475(b)-2 - Exemptions - identification requirements. |
| § 1.475(b)-3 - [Reserved] |
| § 1.475(b)-4 - Exemptions - transitional issues. |
| § 1.475(c)-1 - Definitions - dealer in securities. |
| § 1.475(c)-2 - Definitions - security. |
| § 1.475(d)-1 - Character of gain or loss. |
| § 1.475(e)-1 - Effective dates. |
| § 1.475(g)-1 - Effective dates. |
| § 1.475(a)-4T - Valuation safe harbor (temporary). |
| § 1.471-1 - Need for inventories. |
| § 1.471-2 - Valuation of inventories. |
| § 1.471-3 - Inventories at cost. |
| § 1.471-4 - Inventories at cost or market, whichever is lower. |
| § 1.471-5 - Inventories by dealers in securities. |
| § 1.471-6 - Inventories of livestock raisers and other farmers. |
| § 1.471-7 - Inventories of miners and manufacturers. |
| § 1.471-8 - Inventories of retail merchants. |
| § 1.471-9 - Inventories of acquiring corporations. |
| § 1.471-10 - Applicability of long-term contract methods. |
| § 1.471-11 - Inventories of manufacturers. |
| § 1.472-1 - Last-in, first-out inventories. |
| § 1.472-2 - Requirements incident to adoption and use of LIFO inventory method. |
| § 1.472-3 - Time and manner of making election. |
| § 1.472-4 - Adjustments to be made by taxpayer. |
| § 1.472-5 - Revocation of election. |
| § 1.472-6 - Change from LIFO inventory method. |
| § 1.472-7 - Inventories of acquiring corporations. |
| § 1.472-8 - Dollar-value method of pricing LIFO inventories. |
| § 1.475-0 - Table of contents. |
| Computation of Separate Taxable Income |
| § 1.1502-20T - Disposition or deconsolidation of subsidiary stock (temporary). |
| § 1.1502-12 - Separate taxable income. |
| § 1.1502-13 - Intercompany transactions. |
| § 1.1502-15 - SRLY limitation on built-in losses. |
| § 1.1502-16 - Mine exploration expenditures. |
| § 1.1502-17 - Methods of accounting. |
| § 1.1502-18 - Inventory adjustment. |
| § 1.1502-19 - Excess loss accounts. |
| § 1.1502-20 - Disposition or deconsolidation of subsidiary stock. |
| § 1.1502-13T - Intercompany transactions (temporary). |
| § 1.1502-19T - Excess Loss Accounts (temporary). |
| Personal Holding Companies |
| § 1.541-1 - Imposition of tax. |
| § 1.542-1 - General rule. |
| § 1.542-2 - Gross income requirement. |
| § 1.542-3 - Stock ownership requirement. |
| § 1.542-4 - Corporations filing consolidated returns. |
| § 1.543-1 - Personal holding company income. |
| § 1.543-2 - Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities. |
| § 1.544-1 - Constructive ownership. |
| § 1.544-2 - Constructive ownership by reason of indirect ownership. |
| § 1.544-3 - Constructive ownership by reason of family and partnership ownership. |
| § 1.544-4 - Options. |
| § 1.544-5 - Convertible securities. |
| § 1.544-6 - Constructive ownership as actual ownership. |
| § 1.544-7 - Option rule in lieu of family and partnership rule. |
| § 1.545-1 - Definition. |
| § 1.545-2 - Adjustments to taxable income. |
| § 1.545-3 - Special adjustment to taxable income. |
| § 1.547-1 - General rule. |
| § 1.547-2 - Requirements for deficiency dividends. |
| § 1.547-3 - Claim for credit or refund. |
| § 1.547-4 - Effect on dividends paid deduction. |
| § 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return. |
| § 1.547-6 - Suspension of statute of limitations and stay of collection. |
| § 1.547-7 - Effective date. |
| Deferred Compensation, Etc. (Continued) |
| Collapsible Corporations; Foreign Personal Holding Companies |
| § 1.341-1 - Collapsible corporations; in general. |
| § 1.341-2 - Definitions. |
| § 1.341-3 - Presumptions. |
| § 1.341-4 - Limitations on application of section. |
| § 1.341-5 - Application of section. |
| § 1.341-6 - Exceptions to application of section. |
| § 1.341-7 - Certain sales of stock of consenting corporations. |
| § 1.342-1 - General. |
| ain and loss from operations |
| § 1.810-1 - [Reserved] |
| § 1.810-2 - Rules for certain reserves. |
| § 1.811-1 - Taxable years affected. |
| § 1.811-2 - Dividends to policyholders. |
| §§ 1.809-1--1.809-3 - [Reserved] |
| § 1.811-3 - Cross-reference. |
| § 1.812-1 - Taxable years affected. |
| § 1.812-2 - Operations loss deduction. |
| § 1.812-3 - Computation of loss from operations. |
| § 1.812-4 - Operations loss carrybacks and operations loss carryovers. |
| § 1.812-5 - Offset. |
| § 1.812-6 - New company defined. |
| § 1.812-7 - Application of subtitle A and subtitle F. |
| § 1.812-8 - Illustration of operations loss carrybacks and carryovers. |
| § 1.812-9 - Cross-reference. |
| § 1.809-4 - Gross amount. |
| § 1.809-5 - Deductions. |
| § 1.809-6 - Modifications. |
| Basis Rules of General Application |
| § 1.1020-1 - Election as to amounts allowed in respect of depreciation, etc., before 1952. |
| § 1.1011-1 - Adjusted basis. |
| § 1.1021-1 - Sale of annuities. |
| § 1.1011-2 - Bargain sale to a charitable organization. |
| § 1.1017-1T - Basis reductions following a discharge of indebtedness (temporary). |
| § 1.1012-1 - Basis of property. |
| § 1.1012-2 - Transfers in part a sale and in part a gift. |
| § 1.1013-1 - Property included in inventory. |
| § 1.1016-3T - Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 13, 1913 (temporary). |
| § 1.1014-0 - Table of contents. |
| § 1.1014-1 - Basis of property acquired from a decedent. |
| § 1.1014-2 - Property acquired from a decedent. |
| § 1.1014-3 - Other basis rules. |
| § 1.1014-4 - Uniformity of basis; adjustment to basis. |
| § 1.1014-5 - Gain or loss. |
| § 1.1014-6 - Special rule for adjustments to basis where property is acquired from a decedent prior to his death. |
| § 1.1014-7 - Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests. |
| § 1.1014-8 - Bequest, devise, or inheritance of a remainder interest. |
| § 1.1014-9 - Special rule with respect to DISC stock. |
| § 1.1014-10 - Basis of property acquired from a decedent must be consistent with property's Federal estate tax value. |
| § 1.1015-1 - Basis of property acquired by gift after December 31, 1920. |
| § 1.1015-2 - Transfer of property in trust after December 31, 1920. |
| § 1.1015-3 - Gift or transfer in trust before January 1, 1921. |
| § 1.1015-4 - Transfers in part a gift and in part a sale. |
| § 1.1015-5 - Increased basis for gift tax paid. |
| § 1.1016-1 - Adjustments to basis; scope of section. |
| § 1.1016-2 - Items properly chargeable to capital account. |
| § 1.1016-3 - Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913. |
| § 1.1016-4 - Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax. |
| § 1.1016-5 - Miscellaneous adjustments to basis. |
| § 1.1016-6 - Other applicable rules. |
| § 1.1016-7 - Adjusted basis; cancellation of indebtedness under Bankruptcy Act. |
| § 1.1016-8 - Adjusted basis; cancellation of indebtedness; special cases. |
| § 1.1016-9 - Adjusted basis; mutual savings banks, building and loan associations, and cooperative banks. |
| § 1.1016-10 - Substituted basis. |
| § 1.1017-1 - Basis reductions following a discharge of indebtedness. |
| § 1.1017-2 - Adjusted basis; discharge of indebtedness; special cases. |
| § 1.1018-1 - Adjusted basis; exception to section 270 of the Bankruptcy Act, as amended. |
| § 1.1019-1 - Property on which lessee has made improvements. |
| Miscellaneous |
| § 1.681(a)-1 - Limitation on charitable contributions deductions of trusts; scope of section 681. |
| § 1.682(a)-1 - Income of trust in case of divorce, etc. |
| § 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income. |
| § 1.681(b)-1 - Cross reference. |
| § 1.682(b)-1 - Application of trust rules to alimony payments. |
| § 1.682(c)-1 - Definitions. |
| § 1.683-1 - Applicability of provisions; general rule. |
| § 1.683-2 - Exceptions. |
| § 1.683-3 - Application of the 65-day rule of the Internal Revenue Code of 1939. |
| § 1.684-1 - Recognition of gain on transfers to certain foreign trusts and estates. |
| § 1.684-2 - Transfers. |
| § 1.684-3 - Exceptions to general rule of gain recognition. |
| § 1.684-4 - Outbound migrations of domestic trusts. |
| § 1.684-5 - Effective/applicability dates. |
| Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 |
| § 1.56(g)-0 - Table of Contents. |
| § 1.56(g)-1 - Adjusted current earnings. |
| § 1.56A-1 - Imposition of tax. |
| § 1.56A-2 - Deferral of tax liability in case of certain net operating losses. |
| § 1.56A-3 - Effective date. |
| § 1.56A-4 - Certain taxpayers. |
| § 1.56A-5 - Tax carryovers. |
| Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999 |
| § 1.1502-9A - Application of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999. |
| Pooled Income Fund Actuarial Tables Applicable Before May 1, 2009 |
| Transfers of Interests in a Partnership |
| Corporate Liquidations |
| Contributions to a Partnership |
| § 1.721(c)-1 - Overview, definitions, and rules of general application. |
| § 1.721(c)-2 - Recognition of gain on certain contributions of property to partnerships with related foreign partners. |
| § 1.721(c)-3 - Gain deferral method. |
| § 1.721(c)-4 - Acceleration events. |
| § 1.721(c)-5 - Acceleration event exceptions. |
| § 1.721(c)-6 - Procedural and reporting requirements. |
| § 1.721(c)-7 - Examples. |
| § 1.721(c)-1T - Overview, definitions, and rules of general application (temporary). |
| § 1.721(c)-2T - Recognition of gain on certain contributions of property to partnerships with related foreign partners (temporary). |
| § 1.721(c)-3T - Gain deferral method (temporary). |
| § 1.721(c)-4T - Acceleration events (temporary). |
| § 1.721(c)-5T - Acceleration event exceptions (temporary). |
| § 1.721(c)-6T - Procedural and reporting requirements (temporary). |
| § 1.721(c)-7T - Examples (temporary). |
| § 1.721-1 - Nonrecognition of gain or loss on contribution. |
| § 1.721-2 - Noncompensatory options. |
| § 1.722-1 - Basis of contributing partner's interest. |
| § 1.723-1 - Basis of property contributed to partnership. |
| Trusts Which Distribute Current Income Only |
| Itemized Deductions for Individuals and Corporations (Continued) |
| § 1.170-0 - Effective dates. |
| § 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969). |
| § 1.180-1 - Expenditures by farmers for fertilizer, etc. |
| § 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly. |
| § 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969). |
| § 1.180-2 - Time and manner of making election and revocation. |
| § 1.190-2 - Definitions. |
| § 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969). |
| § 1.190-3 - Election to deduct architectural and transportation barrier removal expenses. |
| § 1.170A-1 - Charitable, etc., contributions and gifts; allowance of deduction. |
| § 1.170A-2 - Amounts paid to maintain certain students as members of the taxpayer's household. |
| § 1.170A-3 - Reduction of charitable contribution for interest on certain indebtedness. |
| § 1.170A-4 - Reduction in amount of charitable contributions of certain appreciated property. |
| § 1.170A-5 - Future interests in tangible personal property. |
| § 1.170A-6 - Charitable contributions in trust. |
| § 1.170A-7 - Contributions not in trust of partial interests in property. |
| § 1.170A-8 - Limitations on charitable deductions by individuals. |
| § 1.170A-9 - Definition of section 170(b)(1)(A) organization. |
| § 1.170A-10 - Charitable contributions carryovers of individuals. |
| § 1.170A-11 - Limitation on, and carryover of, contributions by corporations. |
| § 1.170A-12 - Valuation of a remainder interest in real property for contributions made after July 31, 1969. |
| § 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions. |
| § 1.170A-14 - Qualified conservation contributions. |
| § 1.170A-15 - Substantiation requirements for charitable contribution of a cash, check, or other monetary gift. |
| § 1.170A-16 - Substantiation and reporting requirements for noncash charitable contributions. |
| § 1.170A-17 - Qualified appraisal and qualified appraiser. |
| § 1.170A-18 - Contributions of clothing and household items. |
| § 1.181-0T - Table of contents (temporary). |
| § 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property. |
| § 1.170A-11T - Limitation on, and carryover of, contributions by corporations (temporary). |
| § 1.170A-12T - Valuation of a remainder interest in real property for contributions made after July 31, 1969 (temporary). |
| § 1.170A-1T - Charitable, etc., contributions and gifts; allowance of deduction (temporary). |
| § 1.170A-9T - Definition of section 170(b)(1)(A) organization (temporary). |
| § 1.181-0 - Table of contents. |
| § 1.171-1 - Bond premium. |
| § 1.181-1 - Deduction for qualified film and television production costs. |
| § 1.171-2 - Amortization of bond premium. |
| § 1.181-2 - Election to deduct production costs. |
| § 1.171-3 - Special rules for certain bonds. |
| § 1.181-3 - Qualified film or television production. |
| § 1.171-4 - Election to amortize bond premium on taxable bonds. |
| § 1.181-4 - Special rules. |
| § 1.171-5 - Effective date and transition rules. |
| § 1.181-5 - Examples. |
| § 1.181-6 - Effective/applicability date. |
| § 1.197-1T - Certain elections for intangible property (temporary). |
| § 1.171-1T - Bond premium (temporary). |
| § 1.181-1T - Deduction for qualified film and television production costs (temporary). |
| § 1.195-1T - Election to amortize start-up expenditures (temporary). |
| § 1.172-1 - Net operating loss deduction. |
| § 1.182-1 - Expenditures by farmers for clearing land; in general. |
| § 1.172-2 - Net operating loss in case of a corporation. |
| § 1.182-2 - Definition of “the business of farming.” |
| § 1.172-3 - Net operating loss in case of a taxpayer other than a corporation. |
| § 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures. |
| § 1.172-4 - Net operating loss carrybacks and net operating loss carryovers. |
| § 1.182-4 - Definition of “land suitable for use in farming”, etc. |
| § 1.172-5 - Taxable income which is subtracted from net operating loss to determine carryback or carryover. |
| § 1.182-5 - Limitation. |
| § 1.172-6 - Illustration of net operating loss carrybacks and carryovers. |
| § 1.182-6 - Election to deduct land clearing expenditures. |
| § 1.172-7 - Joint return by husband and wife. |
| § 1.172-8 - Net operating loss carryovers for regulated transportation corporations. |
| § 1.172-9 - Election with respect to portion of net operating loss attributable to foreign expropriation loss. |
| § 1.172-10 - Net operating losses of real estate investment trusts. |
| § 1.172-13 - Product liability losses. |
| § 1.197-2T - Amortization of goodwill and certain other intangibles. |
| § 1.199-2T - Wage limitation (temporary). |
| § 1.171-2T - Amortization of bond premium (temporary). |
| § 1.179-2T - Limitations on amount subject to section 179 election (temporary). |
| § 1.181-2T - Election (temporary). |
| § 1.173-1 - Circulation expenditures. |
| § 1.183-1 - Activities not engaged in for profit. |
| § 1.193-1 - Deduction for tertiary injectant expenses. |
| § 1.183-2 - Activity not engaged in for profit defined. |
| § 1.183-3 - Election to postpone determination with respect to the presumption described in section 183(d). |
| § 1.183-4 - Taxable years affected. |
| § 1.181-3T - Qualified film or television production (temporary). |
| § 1.199-3T - Domestic production gross receipts (temporary). |
| § 1.174-1 - Research and experimental expenditures; in general. |
| § 1.194-1 - Amortization of reforestation expenditures. |
| § 1.174-2 - Definition of research and experimental expenditures. |
| § 1.194-2 - Amount of deduction allowable. |
| § 1.174-3 - Treatment as expenses. |
| § 1.194-3 - Definitions. |
| § 1.174-4 - Treatment as deferred expenses. |
| § 1.194-4 - Time and manner of making election. |
| § 1.179-4T - Definitions (temporary). |
| § 1.181-4T - Special rules (temporary). |
| § 1.175-1 - Soil and water conservation expenditures; in general. |
| § 1.195-1 - Election to amortize start-up expenditures. |
| § 1.175-2 - Definition of soil and water conservation expenditures. |
| § 1.195-2 - Technical termination of a partnership. |
| § 1.175-3 - Definition of “the business of farming.” |
| § 1.175-4 - Definition of “land used in farming.” |
| § 1.175-5 - Percentage limitation and carryover. |
| § 1.175-6 - Adoption or change of method. |
| § 1.175-7 - Allocation of expenditures in certain circumstances. |
| § 1.179-5T - Time and manner of making election (temporary). |
| § 1.181-5T - Examples (temporary). |
| § 1.186-1 - Recoveries of damages for antitrust violations, etc. |
| § 1.179-6T - Effective dates. |
| § 1.181-6T - Effective/applicability dates (temporary). |
| § 1.197-0 - Table of contents. |
| § 1.177-1 - Election to amortize trademark and trade name expenditures. |
| § 1.187-1 - Amortization of certain coal mine safety equipment. |
| § 1.187-2 - Definitions. |
| § 1.197-2 - Amortization of goodwill and certain other intangibles. |
| § 1.199-7T - Expanded affiliated groups (temporary). |
| § 1.178-1 - Depreciation or amortization of improvements on leased property and cost of acquiring a lease. |
| § 1.188-1 - Amortization of certain expenditures for qualified on-the-job training and child care facilities. |
| § 1.178-2 - Related lessee and lessor. |
| § 1.178-3 - Reasonable certainty test. |
| § 1.199-8T - Other rules (temporary). |
| § 1.179-0 - Table of contents for section 179 expensing rules. |
| § 1.199-0 - Table of contents. |
| § 1.179-1 - Election to expense certain depreciable assets. |
| § 1.199-1 - Income attributable to domestic production activities. |
| § 1.179-2 - Limitations on amount subject to section 179 election. |
| § 1.199-2 - Wage limitation. |
| § 1.179-3 - Carryover of disallowed deduction. |
| § 1.199-3 - Domestic production gross receipts. |
| § 1.179-4 - Definitions. |
| § 1.199-4 - Costs allocable to domestic production gross receipts. |
| § 1.179-5 - Time and manner of making election. |
| § 1.199-5 - Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005. |
| § 1.179-6 - Effective/applicability dates. |
| § 1.199-6 - Agricultural and horticultural cooperatives. |
| § 1.199-7 - Expanded affiliated groups. |
| § 1.199-8 - Other rules. |
| § 1.199-9 - Application of section 199 to pass-thru entities for taxable years beginning on or before May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005. |
| § 1.199A-0 - Table of contents. |
| § 1.179A-1 - [Reserved] |
| § 1.199A-1 - Operational rules. |
| § 1.199A-2 - Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property. |
| § 1.199A-3 - Qualified business income, qualified REIT dividends, and qualified PTP income. |
| § 1.199A-4 - Aggregation. |
| § 1.199A-5 - Specified service trades or businesses and the trade or business of performing services as an employee. |
| § 1.199A-6 - Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates. |
| § 1.199A-7 - Section 199A(a) Rules for Cooperatives and their Patrons. |
| § 1.199A-8 - Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives. |
| § 1.199A-9 - Domestic production gross receipts. |
| § 1.199A-10 - Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules. |
| § 1.199A-11 - Wage limitation for the section 199A(g) deduction. |
| § 1.199A-12 - Expanded affiliated groups. |
| § 1.179C-1 - Election to expense certain refineries. |
| § 1.179D-3 - Rules relating to the increased deduction for prevailing wage and apprenticeship. |
| §§ 1.179D-1--1.179D-2 - [Reserved] |
| § 1.179D-1--1.179D-3 - xxx |
| § 1.179B-1T - Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary). |
| § 1.179C-1T - Election to expense certain refineries (temporary). |
| Qualified Able Programs |
| § 1.529A-0 - Table of contents. |
| § 1.529A-1 - Exempt status of qualified ABLE program and definitions. |
| § 1.529A-2 - Qualified ABLE program. |
| § 1.529A-3 - Tax treatment. |
| § 1.529A-4 - Gift, estate, and generation-skipping transfer taxes. |
| § 1.529A-5 - Reporting of the establishment of and contributions to an ABLE account. |
| § 1.529A-6 - Reporting of distributions from and termination of an ABLE account. |
| § 1.529A-7 - Electronic furnishing of statements to designated beneficiaries and contributors. |
| § 1.529A-8 - Applicability dates and transition relief. |
| Special Taxes and Taxpayers |
| § 1.1502-42 - Mutual savings banks, etc. |
| § 1.1502-43 - Consolidated accumulated earnings tax. |
| § 1.1502-44 - Percentage depletion for independent producers and royalty owners. |
| § 1.1502-47 - Consolidated returns by life-nonlife groups. |
| § 1.1502-50 - xxx |
| § 1.1502-51 - Consolidated section 951A. |
| § 1.1502-55 - Computation of alternative minimum tax of consolidated groups. |
| § 1.1502-68 - xxx |
| § 1.1502-43T - Consolidated accumulated earnings tax (temporary). |
| § 1.1502-47T - Consolidated returns by life-nonlife groups (temporary). |
| § 1.1502-59A - Application of section 59A to consolidated groups. |
| Additions to the Tax, Additional Amounts, and Assessable Penalties |
| § 1.6655(e)-1 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993. |
| § 1.6661-1 - Addition to tax in the case of a substantial understatement of tax liability. |
| § 1.6851-1 - Termination assessments of income tax. |
| § 1.6661-2 - Computation of penalty; meaning of terms. |
| § 1.6851-2 - Certificates of compliance with income tax laws by departing aliens. |
| § 1.6661-3 - Substantial authority. |
| § 1.6851-3 - Furnishing of bond to insure payment; cross reference. |
| § 1.6661-4 - Disclosure of certain information. |
| § 1.6661-5 - Items relating to tax shelters. |
| § 1.6661-6 - Waiver of penalty. |
| § 1.6664-1T - Accuracy-related and fraud penalties; definitions and special rules (temporary). |
| § 1.6709-1T - Penalties with respect to mortgage credit certificates (temporary). |
| § 1.6662-0 - Table of contents. |
| § 1.6662-1 - Overview of the accuracy-related penalty. |
| § 1.6662-2 - Accuracy-related penalty. |
| § 1.6662-3 - Negligence or disregard of rules or regulations. |
| § 1.6662-4 - Substantial understatement of income tax. |
| § 1.6662-5 - Substantial and gross valuation misstatements under chapter 1. |
| § 1.6662-6 - Transactions between persons described in section 482 and net section 482 transfer price adjustments. |
| § 1.6662-7 - Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty. |
| § 1.6662-9 - Inconsistent estate basis reporting. |
| § 1.6654-2T - Exceptions to imposition of the addition to the tax in the case of individuals (temporary). |
| § 1.6655-2T - Safe harbor for certain installments of tax due before July 1, 1987 (temporary). |
| § 1.6664-2T - Underpayment (temporary). |
| § 1.6695-2T - Tax return preparer due diligence requirements for certain credits (Temporary). |
| § 1.6664-0 - Table of contents. |
| § 1.6694-0 - Table of contents. |
| § 1.6654-1 - Addition to the tax in the case of an individual. |
| § 1.6664-1 - Accuracy-related and fraud penalties; definitions, effective date and special rules. |
| § 1.6694-1 - Section 6694 penalties applicable to tax return preparers. |
| § 1.6654-2 - Exceptions to imposition of the addition to the tax in the case of individuals. |
| § 1.6664-2 - Underpayment. |
| § 1.6694-2 - Penalty for understatement due to an unreasonable position. |
| § 1.6654-3 - Short taxable years of individuals. |
| § 1.6664-3 - Ordering rules for determining the total amount of penalties imposed. |
| § 1.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct. |
| § 1.6654-4 - [Reserved] |
| § 1.6664-4 - Reasonable cause and good faith exception to section 6662 penalties. |
| § 1.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. |
| § 1.6654-5 - Payments of estimated tax. |
| § 1.6654-6 - Nonresident alien individuals. |
| § 1.6654-7 - Applicability. |
| § 1.6664-4T - Reasonable cause and good faith exception to section 6662 penalties. |
| § 1.6655-0 - Table of contents. |
| § 1.6655-1 - Addition to the tax in the case of a corporation. |
| § 1.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons. |
| § 1.6655-2 - Annualized income installment method. |
| § 1.6695-2 - Tax return preparer due diligence requirements for certain tax returns and claims. |
| § 1.6655-3 - Adjusted seasonal installment method. |
| § 1.6655-4 - Large corporations. |
| § 1.6655-5 - Short taxable year. |
| § 1.6655-6 - Methods of accounting. |
| § 1.6655-7 - Addition to tax on account of excessive adjustment under section 6425. |
| § 1.6662-5T - Substantial and gross valuation misstatements under chapter 1 (temporary). |
| § 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers. |
| § 1.6662-6T - Transactions between parties described in section 482 and net section 482 transfer price adjustments (temporary). |
| Foreign Tax Credit |
| § 1.907(a)-0 - Introduction (for taxable years beginning after December 31, 1982). |
| § 1.907(a)-1 - Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982). |
| § 1.904(b)-0 - Outline of regulation provisions. |
| § 1.904(b)-1 - Special rules for capital gains and losses. |
| § 1.907(b)-1 - Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982). |
| § 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit. |
| § 1.904(b)-3 - Disregard of certain dividends and deductions under section 904(b)(4). |
| § 1.904(b)-4 - Effective date. |
| § 1.907(c)-1 - Definitions relating to FOGEI and FORI (for taxable years beginning after December 31, 1982). |
| § 1.907(c)-2 - Section 907(c)(3) items (for taxable years beginning after December 31, 1982). |
| § 1.907(c)-3 - FOGEI and FORI taxes (for taxable years beginning after December 31, 1982). |
| § 1.907(d)-1 - Disregard of posted prices for purposes of chapter 1 of the Code (for taxable years beginning after December 31, 1982). |
| § 1.907(e)-1 - [Reserved] |
| § 1.904(f)-0 - Outline of regulation provisions. |
| § 1.904(f)-1 - Overall foreign loss and the overall foreign loss account. |
| § 1.907(f)-1 - Carryback and carryover of credits disallowed by section 907(a) (for amounts carried between taxable years that each begin after December 31, 1982). |
| § 1.904(f)-2 - Recapture of overall foreign losses. |
| § 1.904(f)-3 - Allocation of net operating losses and net capital losses. |
| § 1.904(f)-4 - Recapture of foreign losses out of accumulation distributions from a foreign trust. |
| § 1.904(f)-5 - Special rules for recapture of overall foreign losses of a domestic trust. |
| § 1.904(f)-7 - Separate limitation loss and the separate limitation loss account. |
| § 1.904(f)-8 - Recapture of separate limitation loss accounts. |
| § 1.904(f)-12 - Transition rules. |
| §§ 1.904(f)-7--1.904(f)-11 - [Reserved] |
| §§ 1.904(f)-9--1.904(f)-11 - [Reserved] |
| § 1.904(g)-0 - Outline of regulation provisions. |
| § 1.904(g)-1 - Overall domestic loss and the overall domestic loss account. |
| § 1.904(g)-2 - Recapture of overall domestic losses. |
| § 1.904(i)-0 - Outline of regulation provisions. |
| § 1.904(i)-1 - Limitation on use of deconsolidation to avoid foreign tax credit limitations. |
| § 1.904(j)-0 - Outline of regulation provisions. |
| § 1.901(j)-1 - Denial of foreign tax credit with respect to certain foreign countries. |
| § 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation. |
| § 1.901(m)-1 - Definitions. |
| § 1.901(m)-2 - Covered asset acquisitions and relevant foreign assets. |
| § 1.901(m)-3 - Disqualified tax amount and aggregate basis difference carryover. |
| § 1.901(m)-4 - Determination of basis difference. |
| § 1.901(m)-5 - Basis difference taken into account. |
| § 1.901(m)-6 - Successor rules. |
| § 1.901(m)-7 - De minimis rules. |
| § 1.901(m)-8 - Miscellaneous. |
| § 1.904(f)-0T - Outline of regulation provisions (temporary). |
| § 1.904(f)-12T - Transition rules (temporary). |
| § 1.904(f)-1T - Overall foreign loss and the overall foreign loss account (temporary). |
| § 1.904(f)-2T - Recapture of overall foreign losses (temporary). |
| § 1.904(f)-7T - Separate limitation loss and the separate limitation loss account (temporary). |
| § 1.904(f)-8T - Recapture of separate limitation loss accounts (temporary). |
| § 1.904(g)-0T - Outline of regulation provisions (temporary). |
| § 1.904(g)-1T - Overall domestic loss and the overall domestic loss account (temporary). |
| § 1.904(g)-2T - Recapture of overall domestic losses (temporary). |
| § 1.901(m)-1T - Definitions (temporary). |
| § 1.901(m)-2T - Covered asset acquisitions and relevant foreign assets (temporary). |
| § 1.901(m)-3T - [Reserved] |
| § 1.901(m)-4T - Determination of basis difference (temporary). |
| § 1.901(m)-5T - Basis difference taken into account (temporary). |
| § 1.901(m)-6T - Successor rules (temporary). |
| § 1.901(m)-7T - De minimis rules. [Reserved] |
| § 1.901(m)-8T - Miscellaneous. [Reserved] |
| § 1.901-1 - Allowance of credit for foreign income taxes. |
| § 1.901-2 - Income, war profits, or excess profits tax paid or accrued. |
| § 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit. |
| § 1.901-1T - Allowance of credit for taxes (temporary). |
| § 1.902-1T - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation (temporary). |
| § 1.902-0 - Outline of regulations provisions for section 902. |
| § 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation. |
| § 1.902-4 - Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation. |
| § 1.901-2A - Dual capacity taxpayers. |
| § 1.901-2T - Income, war profits, or excess profits tax paid or accrued. |
| § 1.904-2T - Carryback and carryover of unused foreign tax (temporary). |
| § 1.903-1 - Taxes in lieu of income taxes. |
| § 1.904-0 - Outline of regulation provisions for section 904. |
| § 1.904-1 - Limitation on credit for foreign income taxes. |
| § 1.904-2 - Carryback and carryover of unused foreign tax. |
| § 1.904-3 - Carryback and carryover of unused foreign tax by spouses making a joint return. |
| § 1.904-4 - Separate application of section 904 with respect to certain categories of income. |
| § 1.904-5 - Look-through rules as applied to controlled foreign corporations and other entities. |
| § 1.904-6 - Allocation and apportionment of foreign income taxes. |
| § 1.904-7 - Transition rules. |
| § 1.904-4T - Separate application of section 904 with respect to certain categories of income (temporary). |
| § 1.905-4T - Notification of foreign tax redetermination (temporary). |
| § 1.905-1 - When credit for foreign income taxes may be taken. |
| § 1.905-2 - Conditions of allowance of credit. |
| § 1.905-3 - Adjustments to U.S. tax liability and to current earnings and profits as a result of a foreign tax redetermination. |
| § 1.905-4 - xxx |
| § 1.905-5 - xxx |
| § 1.904-5T - Look-through rules as applied to controlled foreign corporations and other entities (temporary). |
| § 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1, 1987 (temporary). |
| § 1.907-0 - Outline of regulation provisions for section 907. |
| § 1.904-7T - Transition rules (temporary). |
| General Provisions |
| § 1.6361-1 - Collection and administration of qualified State individual income taxes. |
| § 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations. |
| § 1.6302-2 - Deposit rules for tax withheld on nonresident aliens and foreign corporations. |
| § 1.6302-3 - Deposit rules for estimated taxes of certain trusts. |
| § 1.6302-4 - Voluntary payments by electronic funds transfer. |
| Rules for Computing Credit for Investment in Certain Depreciable Property |
| § 1.50-0 - xxx |
| § 1.50-1 - Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer. |
| § 1.50-2 - xxx |
| §§ 1.45-0--1.45-12 - xxx |
| § 1.48(e)-0 - Table of contents. |
| § 1.48(e)-1 - Low-Income Communities Bonus Credit Program. |
| §§ 1.45-1--1.45-5 - [Reserved] |
| § 1.50-1T - Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer (temporary). |
| § 1.48-12T - Tax-exempt entity leasing (Temporary). |
| § 1.45-0 - Table of contents. |
| § 1.45-6 - Increased credit amount. |
| § 1.45-7 - Prevailing wage requirements. |
| § 1.45-8 - Apprenticeship requirements. |
| § 1.45-12 - Recordkeeping and reporting. |
| § 1.45D-0 - Table of contents. |
| § 1.45D-1 - New markets tax credit. |
| § 1.45G-0 - Table of contents for the railroad track maintenance credit rules. |
| § 1.45G-1 - Railroad track maintenance credit. |
| § 1.45L-3 - Rules relating to the increased credit amount for prevailing wage. |
| § 1.45Q-0 - Table of Contents |
| § 1.45Q-1 - Credit for Carbon Oxide Sequestration. |
| § 1.45Q-2 - Definitions for Purposes of §§ 1.45Q-1 through 1.45Q-5. |
| § 1.45Q-3 - Secure Geological Storage. |
| § 1.45Q-4 - Utilization of Qualified Carbon Oxide. |
| § 1.45Q-5 - Recapture of Credit. |
| § 1.45Q-6 - Rules relating to the increased credit amount for prevailing wage and apprenticeship. |
| § 1.45R-0 - Table of contents. |
| § 1.45R-1 - Definitions. |
| § 1.45R-2 - Eligibility for the credit. |
| § 1.45R-3 - Calculating the credit. |
| § 1.45R-4 - Uniform percentage of premium paid. |
| § 1.45R-5 - Claiming the credit. |
| § 1.45U-3 - Rules relating to the increased credit amount for prevailing wage. |
| § 1.45V-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship. |
| § 1.45X-0 - xxx |
| § 1.45X-1 - xxx |
| § 1.45X-2 - xxx |
| § 1.45X-3 - xxx |
| § 1.45X-4 - xxx |
| § 1.45Y-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship. |
| § 1.45Z-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship. |
| § 1.45D-1T - New markets tax credit (temporary). |
| §§ 1.45L-1--1.45L-2 - [Reserved] |
| §§ 1.45L-1--1.45L-3 - xxx |
| § 1.45G-0T - Table of contents for the railroad track maintenance credit rules (temporary). |
| § 1.45G-1T - Railroad track maintenance credit (temporary). |
| §§ 1.45U-1--1.45U-2 - [Reserved] |
| §§ 1.45U-1--1.45U-3 - xxx |
| §§ 1.45V-1--1.45V-2 - [Reserved] |
| §§ 1.45V-1--1.45V-3 - xxx |
| §§ 1.45Y-1--1.45Y-2 - [Reserved] |
| §§ 1.45Y-1--1.45Y-3 - xxx |
| §§ 1.45Z-1--1.45Z-2 - [Reserved] |
| §§ 1.45Z-1--1.45Z-3 - xxx |
| § 1.46-1 - Determination of amount. |
| § 1.46-2 - Carryback and carryover of unused credit. |
| § 1.46-3 - Qualified investment. |
| § 1.46-4 - Limitations with respect to certain persons. |
| § 1.46-5 - Qualified progress expenditures. |
| § 1.46-6 - Limitation in case of certain regulated companies. |
| § 1.46-7 - Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc. |
| § 1.46-8 - Requirements for taxpayers electing additional one-percent investment credit (TRASOP's). |
| § 1.46-9 - Requirements for taxpayers electing an extra one-half percent additional investment credit. |
| § 1.46-10 - [Reserved] |
| § 1.46-11 - Commuter highway vehicles. |
| § 1.47-1 - Recomputation of credit allowed by section 38. |
| § 1.47-2 - “Disposition” and “cessation”. |
| § 1.47-3 - Exceptions to the application of § 1.47-1. |
| § 1.47-4 - Electing small business corporation. |
| § 1.47-5 - Estates and trusts. |
| § 1.47-6 - Partnerships. |
| § 1.47-7 - Rehabilitation credit allocated over a 5-year period. |
| § 1.48-1 - Definition of section 38 property. |
| § 1.48-2 - New section 38 property. |
| § 1.48-3 - Used section 38 property. |
| § 1.48-4 - Election of lessor of new section 38 property to treat lessee as purchaser. |
| § 1.48-5 - Electing small business corporations. |
| § 1.48-6 - Estates and trusts. |
| § 1.48-9 - Definition of energy property. |
| § 1.48-10 - Single purpose agricultural or horticultural structures. |
| § 1.48-11 - Qualified rehabilitated building; expenditures incurred before January 1, 1982. |
| § 1.48-12 - Qualified rehabilitated building; expenditures incurred after December 31, 1981. |
| § 1.48C-3 - Rules relating to the increased credit amount for prevailing wage and apprenticeship. |
| § 1.48D-0 - . Table of contents. |
| § 1.48D-6 - Elective payment election. |
| §§ 1.48C-1--1.48C-2 - [Reserved] |
| §§ 1.48C-1--1.48C-3 - xxx |
| §§ 1.48D-1--1.48D-5 - xxx |
| §§ 1.48D-0--1.48D-6 - xxx |
| § 1.48D-6T - Elective payment election. |
| §§ 1.45.9--1.45.11 - [Reserved] |
| Banking Institutions |
| § 1.581-1 - Banks. |
| § 1.581-2 - Mutual savings banks, building and loan associations, and cooperative banks. |
| § 1.581-3 - Definition of bank prior to September 28, 1962. |
| § 1.582-1 - Bad debts, losses, and gains with respect to securities held by financial institutions. |
| § 1.584-1 - Common trust funds. |
| § 1.584-2 - Income of participants in common trust fund. |
| § 1.584-3 - Computation of common trust fund income. |
| § 1.584-4 - Admission and withdrawal of participants in the common trust fund. |
| § 1.584-5 - Returns of banks with respect to common trust funds. |
| § 1.584-6 - Net operating loss deduction. |
| § 1.585-1 - Reserve for losses on loans of banks. |
| § 1.585-2 - Addition to reserve. |
| § 1.585-3 - Special rules. |
| § 1.585-4 - Reorganizations and asset acquisitions. |
| § 1.585-5 - Denial of bad debt reserves for large banks. |
| § 1.585-6 - Recapture method of changing from the reserve method of section 585. |
| § 1.585-7 - Elective cut-off method of changing from the reserve method of section 585. |
| § 1.585-8 - Rules for making and revoking elections under §§ 1.585-6 and 1.585-7. |
| § 1.586-1 - Reserve for losses on loans of small business investment companies, etc. |
| § 1.586-2 - Addition to reserve. |
| Rules Applicable to Recovery of Excessive Profits on Government Contracts |
| Earned Income of Citizens or Residents of United States |
| § 1.908 - [Reserved] |
| § 1.910 - [Reserved] |
| § 1.909-0T - Outline of regulation provisions for section 909 (temporary). |
| § 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs. |
| § 1.911-2 - Qualified individuals. |
| § 1.911-3 - Determination of amount of foreign earned income to be excluded. |
| § 1.911-4 - Determination of housing cost amount eligible for exclusion or deduction. |
| § 1.911-5 - Special rules for married couples. |
| § 1.911-6 - Disallowance of deductions, exclusions, and credits. |
| § 1.911-7 - Procedural rules. |
| § 1.911-8 - Former deduction for certain expenses of living abroad. |
| § 1.909-1T - Definitions and special rules (temporary). |
| § 1.909-2T - Splitter arrangements (temporary). |
| § 1.909-3T - Rules regarding related income and split taxes (temporary). |
| § 1.909-4T - Coordination rules (temporary). |
| § 1.909-5T - 2011 and 2012 splitter arrangements (temporary). |
| § 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary). |
| § 1.909-0 - Outline of regulation provisions for section 909. |
| § 1.909-1 - Definitions and special rules. |
| § 1.909-2 - Splitter arrangements. |
| § 1.909-3 - Rules regarding related income and split taxes. |
| § 1.909-4 - Coordination rules. |
| § 1.909-5 - 2011 and 2012 splitter arrangements. |
| § 1.909-6 - Pre-2011 foreign tax credit splitting events. |
| Mitigation of Effect of Renegotiation of Government Contracts |
| § 1.1481-1 - [Reserved] |
| ime for filing returns and other documents |
| § 1.6071-1 - Time for filing returns and other documents. |
| § 1.6072-1 - Time for filing returns of individuals, estates, and trusts. |
| § 1.6072-2 - Time for filing returns of corporations. |
| § 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations. |
| § 1.6072-4 - Time for filing other returns of income. |
| § 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals. |
| § 1.6073-2 - Fiscal years. |
| § 1.6073-3 - Short taxable years. |
| § 1.6073-4 - Extension of time for filing declarations by individuals. |
| § 1.6074-1 - Time and place for filing declarations of estimated income tax by corporations. |
| § 1.6074-2 - Time for filing declarations by corporations in case of a short taxable year. |
| § 1.6074-3 - Extension of time for filing declarations by corporations. |
| War Loss Recoveries |
| § 1.1331-1 - Recoveries in respect of war losses. |
| § 1.1332-1 - Inclusion in gross income of war loss recoveries. |
| § 1.1333-1 - Tax adjustment measured by prior benefits. |
| § 1.1334-1 - Restoration of value of investments. |
| § 1.1335-1 - Elective method; time and manner of making election and effect thereof. |
| § 1.1336-1 - Basis of recovered property. |
| § 1.1337-1 - Determination of tax benefits from allowable deductions. |
| Bank Affiliates |
| § 1.601-1 - Special deduction for bank affiliates. |
| Election to Treat Trust as Part of an Estate |
| § 1.645-1 - Election by certain revocable trusts to be treated as part of estate. |
| General Actuarial Valuations |
| § 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests. |
| § 1.7874-10T - Disregard of certain distributions (temporary). |
| § 1.7701(l)-3 - Recharacterizing financing arrangements involving fast-pay stock. |
| § 1.7701(l)-4T - Rules regarding inversion transactions (temporary). |
| § 1.7520-1T - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests on or after May 1, 2009 (temporary). |
| § 1.7874-1T - Disregard of affiliate-owned stock (temporary). |
| § 1.7874-11T - Rules regarding inversion gain (temporary). |
| § 1.7874-2T - Surrogate foreign corporation (temporary). |
| § 1.7874-12T - Definitions (temporary). |
| § 1.7874-3T - Substantial business activities (temporary). |
| § 1.7874-4T - Disregard of certain stock related to the acquisition (temporary). |
| § 1.7874-5T - Effect of certain transfers of stock related to the acquisition (temporary). |
| § 1.7874-6T - Stock transferred by members of the EAG (temporary). |
| § 1.7874-7T - Disregard of certain stock attributable to passive assets (temporary). |
| § 1.7874-8T - Disregard of certain stock attributable to multiple domestic entity acquisitions (temporary). |
| § 1.7874-9T - Disregard of certain stock in third-country transactions (temporary). |
| Pooled Income Fund Actuarial Tables Applicable Before June 1, 2023 |
| § 1.642(c)-6A - Valuation of charitable remainder interests for which the valuation date is before June 1, 2023. |
| Regulations Applicable to Taxable Years Beginning Before June 28, 2002 |
| § 1.1502-77A - Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002. |
| Corporate Distributions and Adjustments |
| § 1.301-1T - Rules applicable with respect to distributions of money and other property(temporary). |
| Income from Sources Without the United States |
| Rules for Computing Credit for Expenses of Work Incentive Programs |
| § 1.50A-1 - Determination of amount. |
| § 1.50A-2 - Carryback and carryover of unused credit. |
| § 1.50A-3 - Recomputation of credit allowed by section 40. |
| § 1.50A-4 - Exceptions to the application of § 1.50A-3. |
| § 1.50A-5 - Electing small business corporations. |
| § 1.50A-6 - Estates and trusts. |
| § 1.50A-7 - Partnerships. |
| § 1.50B-1 - Definitions of WIN expenses and WIN employees. |
| § 1.50B-2 - Electing small business corporations. |
| § 1.50B-3 - Estates and trusts. |
| § 1.50B-4 - Partnerships. |
| § 1.50B-5 - Limitations with respect to certain persons. |
| § 1.51-1 - Amount of credit. |
| Regulations Applicable to Taxable Years Prior to December 30, 1996 |
| § 1.863-10T - Source of income from a qualified fails charge (temporary). |
| § 1.864(c)(8)-1 - Gain or loss by foreign persons on the disposition of certain partnership interests. |
| § 1.864(c)(8)-2 - Notification and reporting requirements. |
| § 1.865-1T - Loss with respect to personal property other than stock (temporary). |
| § 1.865-2T - Loss with respect to stock (temporary). |
| § 1.863-4 - Certain transportation services. |
| § 1.863-6 - Income from sources within a foreign country. |
| § 1.863-7 - Allocation of income attributable to certain notional principal contracts under section 863(a). |
| § 1.863-8 - Source of income derived from space and ocean activity under section 863(d). |
| § 1.863-9 - Source of income derived from communications activity under section 863(a), (d), and (e). |
| § 1.863-10 - Source of income from a qualified fails charge. |
| § 1.863-3A - Income from the sale of personal property derived partly from within and partly from without the United States. |
| § 1.863-3AT - Income from the sale of personal property derived partly from within and partly from without the United States (temporary regulations). |
| § 1.864-1 - Meaning of sale, etc. |
| § 1.864-2 - Trade or business within the United States. |
| § 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations. |
| § 1.864-4 - U.S. source income effectively connected with U.S. business. |
| § 1.864-5 - Foreign source income effectively connected with U.S. business. |
| § 1.864-6 - Income, gain, or loss attributable to an office or other fixed place of business in the United States. |
| § 1.864-7 - Definition of office or other fixed place of business. |
| § 1.865-1 - Loss with respect to personal property other than stock. |
| § 1.865-2 - Loss with respect to stock. |
| § 1.865-3 - Source of gross income from sales of personal property (including inventory property) by a nonresident attributable to an office or other fixed place of business in the United States. |
| § 1.863-7T - Allocation of income attributable to certain notional principal contracts under section 863(a) (temporary). |
| § 1.864-8T - Treatment of related person factoring income (temporary). |
| Readjustment of Tax Between Years and Special Limitations |
| § 1.1311(a)-1 - Introduction. |
| § 1.1313(a)-1 - Decision by Tax Court or other court as a determination. |
| § 1.1314(a)-1 - Ascertainment of amount of adjustment in year of error. |
| § 1.1311(a)-2 - Purpose and scope of section 1311. |
| § 1.1313(a)-2 - Closing agreement as a determination. |
| § 1.1314(a)-2 - Adjustment to other barred taxable years. |
| § 1.1313(a)-3 - Final disposition of claim for refund as a determination. |
| § 1.1313(a)-4 - Agreement pursuant to section 1313(a)(4) as a determination. |
| § 1.1311(b)-1 - Maintenance of an inconsistent position. |
| § 1.1314(b)-1 - Method of adjustment. |
| § 1.1311(b)-2 - Correction not barred at time of erroneous action. |
| § 1.1311(b)-3 - Existence of relationship in case of adjustment by way of deficiency assessment. |
| § 1.1313(c)-1 - Related taxpayer. |
| § 1.1314(c)-1 - Adjustment unaffected by other items. |
| § 1.1312-1 - Double inclusion of an item of gross income. |
| § 1.1312-2 - Double allowance of a deduction or credit. |
| § 1.1312-3 - Double exclusion of an item of gross income. |
| § 1.1312-4 - Double disallowance of a deduction or credit. |
| § 1.1312-5 - Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs. |
| § 1.1312-6 - Correlative deductions and credits for certain related corporations. |
| § 1.1312-7 - Basis of property after erroneous treatment of a prior transaction. |
| § 1.1312-8 - Law applicable in determination of error. |
| Corporate Organizations |
| § 1.351-1 - Transfer to corporation controlled by transferor. |
| § 1.351-2 - Receipt of property. |
| § 1.351-3 - Records to be kept and information to be filed. |
| § 1.351-3T - Records to be kept and information to be filed (temporary). |
| Subpart - Partners and Partnerships |
| effective date for subchapter k, chapter 1 of the code |
| provisions common to part ii, subchapter k, chapter 1 of the code |
| Other Insurance Companies |
| transfers of interests in a partnership |
| definitions |
| distributions by a partnership |
| gain and loss from operations |
| miscellaneous provisions |
| investment income |
| Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits) |
| effective date for subchapter k, chapter 1of the code |
| determination of tax liability |
| § 1.706-1T - Taxable years of certain partnerships (temporary). |
| § 1.706-3T - Temporary regulations under the Tax Reform Act of 1986 and the Revenue Act of 1987 (temporary). |
| distributions to shareholders |
| definition; tax imposed |
| contributions to a partnership |
| Special Rules |
| § 1.1060-1 - Special allocation rules for certain asset acquisitions. |
| § 1.1059(e)-1 - Non-pro rata redemptions. |
| § 1.1061-0 - Table of contents. |
| § 1.1051-1 - Basis of property acquired during affiliation. |
| § 1.1061-1 - Section 1061 definitions. |
| § 1.1061-2 - Applicable partnership interests and applicable trades or businesses. |
| § 1.1061-3 - Exceptions to the definition of an API. |
| § 1.1061-4 - Section 1061 computations. |
| § 1.1061-5 - Section 1061(d) transfers to related persons. |
| § 1.1061-6 - Reporting rules. |
| § 1.1060-1T - Special allocation rules for certain asset acquisitions (temporary). |
| § 1.1052-1 - Basis of property established by Revenue Act of 1932. |
| § 1.1052-2 - Basis of property established by Revenue Act of 1934. |
| § 1.1052-3 - Basis of property established by the Internal Revenue Code of 1939. |
| § 1.1053-1 - Property acquired before March 1, 1913. |
| § 1.1054-1 - Certain stock of Federal National Mortgage Association. |
| § 1.1055-1 - General rule with respect to redeemable ground rents. |
| § 1.1055-2 - Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent. |
| § 1.1055-3 - Basis of real property held subject to liabilities under a redeemable ground rent. |
| § 1.1055-4 - Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963. |
| § 1.1059A-1 - Limitation on taxpayer's basis or inventory cost in property imported from related persons. |
| Regulations Applicable on or Before January 4, 2009. |
| §§ 1.484--1.500 - [Reserved] |
| § 1.482-7A - Methods to determine taxable income in connection with a cost sharing arrangement. |
| credits allowable under sections 30 through 44b |
| § 1.32-3T - Eligibility requirements (Temporary). |
| Corporate Organizations and Reorganizations |
| Foreign Corporations |
| § 1.883-0T - Outline of major topics (temporary). |
| § 1.884-0T - Overview of regulation provisions for section 884 (temporary). |
| § 1.881-0 - Table of contents. |
| § 1.881-1 - Manner of taxing foreign corporations. |
| § 1.881-2 - Taxation of foreign corporations not engaged in U.S. business. |
| § 1.881-3 - Conduit financing arrangements. |
| § 1.881-4 - Recordkeeping requirements concerning conduit financing arrangements. |
| § 1.881-5 - Exception for certain possessions corporations. |
| § 1.883-1T - Exclusion of income from the international operation of ships or aircraft (temporary). |
| § 1.884-1T - Branch profits tax (temporary). |
| § 1.882-0 - Table of contents. |
| § 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. |
| § 1.882-2 - Income of foreign corporations treated as effectively connected with U.S. business. |
| § 1.882-3 - Gross income of a foreign corporation. |
| § 1.882-4 - Allowance of deductions and credits to foreign corporations. |
| § 1.882-5 - Determination of interest deduction. |
| § 1.881-2T - Taxation of foreign corporations not engaged in U.S. business (temporary). |
| § 1.883-2T - Treatment of publicly-traded corporations (temporary). |
| § 1.884-2T - Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary (temporary). |
| § 1.883-0 - Outline of major topics. |
| § 1.883-1 - Exclusion of income from the international operation of ships or aircraft. |
| § 1.883-2 - Treatment of publicly-traded corporations. |
| § 1.883-3 - Treatment of controlled foreign corporations. |
| § 1.883-4 - Qualified shareholder stock ownership test. |
| § 1.883-5 - Effective/applicability dates. |
| § 1.883-3T - Treatment of controlled foreign corporations (temporary). |
| § 1.884-3T - Coordination of branch profits tax with second-tier withholding (temporary). |
| § 1.884-0 - Overview of regulation provisions for section 884. |
| § 1.884-1 - Branch profits tax. |
| § 1.884-2 - Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary. |
| § 1.884-4 - Branch-level interest tax. |
| § 1.884-5 - Qualified resident. |
| § 1.882-4T - Allowance of deductions and credits to foreign corporations (temporary). |
| § 1.883-4T - Qualified shareholder stock ownership test (temporary). |
| § 1.881-5T - Exception for certain possessions corporations (temporary). |
| § 1.882-5T - Determination of interest deduction (temporary). |
| § 1.883-5T - Effective/applicability dates (temporary). |
| Normal Taxes and Surtaxes (Continued) |
| Mineral Production Payments |
| § 1.636-1 - Treatment of production payments as loans. |
| § 1.636-2 - Production payments retained in leasing transactions. |
| § 1.636-3 - Definitions. |
| § 1.636-4 - Effective dates of section 636. |
| Deferred Compensation, Etc. |
| unitrust actuarial tables applicable before may 1, 1989 |
| Controlled Foreign Corporations |
| § 1.960-1 - Overview, definitions, and computational rules for determining foreign income taxes deemed paid under section 960(a), (b), and (d). |
| § 1.960-2 - Foreign income taxes deemed paid under sections 960(a) and (d). |
| § 1.960-3 - Foreign income taxes deemed paid under section 960(b). |
| § 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits. |
| § 1.960-5 - Credit for taxable year of inclusion binding for taxable year of exclusion. |
| § 1.960-6 - Overpayments resulting from increase in limitation for taxable year of exclusion. |
| § 1.960-7 - Applicability dates. |
| § 1.954(c)(6)-1 - Certain cases in which section 954(c)(6) exception not available. |
| § 1.954(c)(6)-1T - Certain cases in which section 954(c)(6) exception not available (temporary). |
| § 1.951-1 - Amounts included in gross income of United States shareholders. |
| § 1.961-1 - Increase in basis of stock in controlled foreign corporations and of other property. |
| § 1.951-2 - [Reserved] |
| § 1.961-2 - Reduction in basis of stock in foreign corporations and of other property. |
| § 1.951-3 - Coordination of subpart F with foreign personal holding company provisions. |
| § 1.951A-0 - Outline of section 951A regulations. |
| § 1.951A-1 - General provisions. |
| § 1.951A-2 - Tested income and tested loss. |
| § 1.951A-3 - Qualified business asset investment. |
| § 1.951A-4 - Tested interest expense and tested interest income. |
| § 1.951A-5 - Treatment of GILTI inclusion amounts. |
| § 1.951A-6 - Adjustments related to tested losses. |
| § 1.951A-7 - Applicability dates. |
| § 1.954-1T - Foreign base company income (temporary). |
| § 1.956-1T - Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation (temporary). |
| § 1.964-1T - Determination of the earnings and profits of a foreign corporation (temporary). |
| § 1.952-1 - Subpart F income defined. |
| § 1.962-1 - Limitation of tax for individuals on amounts included in gross income under section 951(a). |
| § 1.952-2 - Determination of gross income and taxable income of a foreign corporation. |
| § 1.962-2 - Election of limitation of tax for individuals. |
| § 1.962-3 - Treatment of actual distributions. |
| § 1.962-4 - Transitional rules for certain taxable years. |
| § 1.954-2T - Foreign personal holding company income (temporary). |
| § 1.956-2T - Definition of United States Property (temporary). |
| § 1.963-0 - Repeal of section 963; effective dates. |
| § 1.953-1 - Income from insurance of United States risks. |
| § 1.963-1 - [Reserved] |
| § 1.953-2 - Actual United States risks. |
| § 1.963-2 - Determination of the amount of the minimum distribution. |
| § 1.953-3 - Risks deemed to be United States risks. |
| § 1.963-3 - Distributions counting toward a minimum distribution. |
| § 1.953-4 - Taxable income to which section 953 applies. |
| § 1.963-4 - Limitations on minimum distribution from a chain or group. |
| § 1.953-5 - Corporations not qualifying as insurance companies. |
| § 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions. |
| § 1.953-6 - Relationship of sections 953 and 954. |
| § 1.963-6 - Deficiency distribution. |
| § 1.963-7 - Transitional rules for certain taxable years. |
| § 1.963-8 - Determination of minimum distribution during the surcharge period. |
| § 1.954-3T - Foreign base company sales income (temporary). |
| § 1.956-3T - Certain trade or service receivables acquired from United States persons (temporary). |
| § 1.957-3T - United States person defined (temporary). |
| § 1.954-0 - Introduction. |
| § 1.954-1 - Foreign base company income. |
| § 1.964-1 - Determination of the earnings and profits of a foreign corporation. |
| § 1.954-2 - Foreign personal holding company income. |
| § 1.964-2 - Treatment of blocked earnings and profits. |
| § 1.954-3 - Foreign base company sales income. |
| § 1.964-3 - Records to be provided by United States shareholders. |
| § 1.954-4 - Foreign base company services income. |
| § 1.964-4 - Verification of certain classes of income. |
| § 1.954-5 - Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976. |
| §§ 1.963-4--1.963-5 - [Reserved] |
| § 1.964-5 - Effective date of subpart F. |
| § 1.954-6 - Foreign base company shipping income. |
| § 1.954-7 - Increase in qualified investments in foreign base company shipping operations. |
| § 1.954-8 - Foreign base company oil related income. |
| § 1.955-0 - Effective dates. |
| § 1.965-0 - Outline of section 965 regulations. |
| § 1.955-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries. |
| § 1.965-1 - Overview, general rules, and definitions. |
| § 1.955-2 - Amount of a controlled foreign corporation's qualified investments in less developed countries. |
| § 1.965-2 - Adjustments to earnings and profits and basis. |
| § 1.955-3 - Election as to date of determining qualified investments in less developed countries. |
| § 1.965-3 - Section 965(c) deductions. |
| § 1.955-4 - Definition of less developed country. |
| § 1.965-4 - Disregard of certain transactions. |
| § 1.955-5 - Definition of less developed country corporation. |
| § 1.965-5 - Allowance of credit or deduction for foreign income taxes. |
| § 1.955-6 - Gross income from sources within less developed countries. |
| § 1.965-6 - Computation of foreign income taxes deemed paid and allocation and apportionment of deductions. |
| § 1.965-7 - Elections, payment, and other special rules. |
| § 1.965-8 - Affiliated groups (including consolidated groups). |
| § 1.965-9 - Applicability dates. |
| § 1.955A-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations. |
| § 1.955A-2 - Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations. |
| § 1.955A-3 - Election as to qualified investments by related persons. |
| § 1.955A-4 - Election as to date of determining qualified investment in foreign base company shipping operations. |
| § 1.956-1 - Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation. |
| § 1.956-2 - Definition of United States property. |
| § 1.956-3 - Certain trade or service receivables acquired from United States persons. |
| § 1.956-4 - Certain rules applicable to partnerships. |
| § 1.957-1 - Definition of controlled foreign corporation. |
| § 1.957-2 - Controlled foreign corporation deriving income from insurance of United States risks. |
| § 1.957-3 - United States person defined. |
| § 1.957-4 - United States person defined. |
| § 1.958-1 - Direct and indirect ownership of stock. |
| § 1.958-2 - Constructive ownership of stock. |
| § 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits. |
| § 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits. |
| § 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations. |
| § 1.959-4 - Distributions to United States persons not counting as dividends. |
| § 1.954-9T - Hybrid branches (temporary). |
| Regulated Investment Companies and Real Estate Investment Trusts |
| § 1.851-1 - Definition of regulated investment company. |
| § 1.851-2 - Limitations. |
| § 1.851-3 - Rules applicable to section 851(b)(3). |
| § 1.851-4 - Determination of status. |
| § 1.851-5 - Examples. |
| § 1.851-6 - Investment companies furnishing capital to development corporations. |
| § 1.851-7 - Certain unit investment trusts. |
| § 1.852-1 - Taxation of regulated investment companies. |
| § 1.852-2 - Method of taxation of regulated investment companies. |
| § 1.852-3 - Investment company taxable income. |
| § 1.852-4 - Method of taxation of shareholders of regulated investment companies. |
| § 1.852-5 - Earnings and profits of a regulated investment company. |
| § 1.852-6 - Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company. |
| § 1.852-7 - Additional information required in returns of shareholders. |
| § 1.852-8 - Information returns. |
| § 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D). |
| § 1.852-10 - Distributions in redemption of interests in unit investment trusts. |
| § 1.852-11 - Treatment of certain losses attributable to periods after October 31 of a taxable year. |
| § 1.852-12 - Non-RIC earnings and profits. |
| § 1.853-1 - Foreign tax credit allowed to shareholders. |
| § 1.853-2 - Effect of election. |
| § 1.853-3 - Notice to shareholders. |
| § 1.853-4 - Manner of making election. |
| § 1.854-1 - Limitations applicable to dividends received from regulated investment company. |
| § 1.854-2 - Notice to shareholders. |
| § 1.854-3 - Definitions. |
| § 1.855-1 - Dividends paid by regulated investment company after close of taxable year. |
| Computation of Consolidated Items |
| § 1.1502-21T - Net operating losses (temporary). |
| § 1.1502-21 - Net operating losses. |
| § 1.1502-22 - Consolidated capital gain and loss. |
| § 1.1502-23 - Consolidated net section 1231 gain or loss. |
| § 1.1502-24 - Consolidated charitable contributions deduction. |
| § 1.1502-26 - Consolidated dividends received deduction. |
| § 1.1502-27 - Consolidated section 247 deduction. |
| § 1.1502-28 - Consolidated section 108. |
| § 1.1502-28T - Consolidated section 108 (temporary). |
| Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997 |
| § 1.148-10A - Anti-abuse rules and authority of Commissioner. |
| § 1.149(d)-1A - Limitations on advance refundings. |
| § 1.148-1A - Definitions and elections. |
| § 1.148-11A - Effective dates. |
| § 1.150-1A - Definitions. |
| §§ 1.148-1A--1.148-6A - [Reserved] |
| § 1.148-2A - General arbitrage yield restriction rules. |
| § 1.148-3A - General arbitrage rebate rules. |
| § 1.148-4A - Yield on an issue of bonds. |
| § 1.148-5A - Yield and valuation of investments. |
| § 1.148-6A - General allocation and accounting rules. |
| § 1.148-9A - Arbitrage rules for refunding issues. |
| §§ 1.148-9A--1.148-10A - [Reserved] |
| Definition |
| § 1.346-1 - Partial liquidation. |
| § 1.346-2 - Treatment of certain redemptions. |
| § 1.346-3 - Effect of certain sales. |
| Regulations applicable on or before January 4, 2009 |
| Items Specifically Excluded from Gross Income |
| § 1.110-1 - Qualified lessee construction allowances. |
| § 1.120-1 - Statutory subsistence allowance received by police. |
| § 1.120-3 - Notice of application for recognition of status of qualified group legal services plan. |
| § 1.108(a)-1 - Income from discharge of indebtedness. |
| § 1.108(a)-2 - Making and filing of consent. |
| § 1.108(b)-1 - Income from discharge of indebtedness of railroad corporations. |
| § 1.108(c)-1 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993. |
| § 1.108(i)-0 - Definitions and effective/applicability dates. |
| § 1.108(i)-1 - Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations. |
| § 1.108(i)-2 - Application of section 108(i) to partnerships and S corporations. |
| § 1.108(i)-3 - Rules for the deduction of OID. |
| § 1.108(c)-1T - [Reserved] |
| § 1.108(i)-0T - Definitions (temporary). |
| § 1.108(i)-1T - Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations (temporary). |
| § 1.108(i)-2T - Application of section 108(i) to partnerships and S corporations (temporary). |
| § 1.108(i)-3T - Rules for the deduction of OID (temporary). |
| § 1.103(n)-1T - Limitation on aggregrate amount of private activity bonds (temporary). |
| § 1.103(n)-2T - Private activity bond defined (temporary). |
| § 1.103(n)-3T - Private activity bond limit (temporary). |
| § 1.103(n)-4T - Elective carryforward of unused private activity bond limit (temporary). |
| § 1.103(n)-5T - Certification of no consideration for allocation (temporary). |
| § 1.103(n)-6T - Determinations of population (temporary). |
| § 1.103(n)-7T - Election to allocate State ceiling to certain facilities for local furnishing of electricity (temporary). |
| § 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death. |
| § 1.111-1 - Recovery of certain items previously deducted or credited. |
| § 1.121-1 - Exclusion of gain from sale or exchange of a principal residence. |
| § 1.101-2 - Employees' death benefits. |
| § 1.121-2 - Limitations. |
| § 1.101-3 - Interest payments. |
| § 1.121-3 - Reduced maximum exclusion for taxpayers failing to meet certain requirements. |
| § 1.101-4 - Payment of life insurance proceeds at a date later than death. |
| § 1.121-4 - Special rules. |
| § 1.101-5 - [Reserved] |
| § 1.121-5 - Suspension of 5-year period for certain members of the uniformed services and Foreign Service. |
| § 1.101-6 - Effective date. |
| § 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds. |
| § 1.132-1T - Exclusion from gross income of certain fringe benefits - 1985 through 1988 (temporary). |
| § 1.133-1T - Questions and answers relating to interest on certain loans used to acquire employer securities (temporary). |
| § 1.132-0 - Outline of regulations under section 132. |
| § 1.102-1 - Gifts and inheritances. |
| § 1.112-1 - Combat zone compensation of members of the Armed Forces. |
| § 1.122-1 - Applicable rules relating to certain reduced uniformed services retirement pay. |
| § 1.132-1 - Exclusion from gross income for certain fringe benefits. |
| § 1.132-2 - No-additional-cost services. |
| § 1.132-3 - Qualified employee discounts. |
| § 1.132-4 - Line of business limitation. |
| § 1.132-5 - Working condition fringes. |
| §§ 1.103-2--1.103-6 - [Reserved] |
| § 1.132-6 - De minimis fringes. |
| § 1.132-7 - Employer-operated eating facilities. |
| § 1.132-8 - Fringe benefit nondiscrimination rules. |
| § 1.132-9 - Qualified transportation fringes. |
| § 1.125-2T - Question and answer relating to the benefits that may be offered under a cafeteria plan (temporary). |
| § 1.132-2T - No-additional-cost service - 1985 through 1988 (temporary). |
| § 1.103-1 - Interest upon obligations of a State, territory, etc. |
| § 1.113-1 - Mustering-out payments for members of the Armed Forces. |
| § 1.123-1 - Exclusion of insurance proceeds for reimbursement of certain living expenses. |
| § 1.103-2 - Dividends from shares and stock of Federal agencies or instrumentalities. |
| § 1.103-3 - Interest upon notes secured by mortgages executed to Federal agencies or instrumentalities. |
| § 1.103-4 - Interest upon United States obligations. |
| § 1.103-5 - Treasury bond exemption in the case of trusts or partnerships. |
| § 1.103-6 - Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States. |
| § 1.103-7 - Industrial development bonds. |
| § 1.103-8 - Interest on bonds to finance certain exempt facilities. |
| § 1.103-9 - Interest on bonds to finance industrial parks. |
| § 1.103-10 - Exemption for certain small issues of industrial development bonds. |
| § 1.103-11 - Bonds held by substantial users. |
| § 1.103-16 - Obligations of certain volunteer fire departments. |
| § 1.103A-2 - Qualified mortgage bond. |
| § 1.121-3T - Reduced maximum exclusion for taxpayers failing to meet certain requirements (temporary). |
| § 1.132-3T - Qualified employee discount - 1985 through 1988 (temporary). |
| § 1.104-1 - Compensation for injuries or sickness. |
| § 1.125-4T - Permitted election changes (temporary). |
| § 1.132-4T - Line of business limitation - 1985 through 1988 (temporary). |
| § 1.105-1 - Amounts attributable to employer contributions. |
| § 1.105-2 - Amounts expended for medical care. |
| § 1.105-3 - Payments unrelated to absence from work. |
| § 1.125-3 - Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans. |
| § 1.105-4 - Wage continuation plans. |
| § 1.125-4 - Permitted election changes. |
| § 1.105-5 - Accident and health plans. |
| § 1.105-6 - Special rules for employees retired before January 27, 1975. |
| § 1.105-11 - Self-insured medical reimbursement plan. |
| § 1.132-5T - Working condition fringe - 1985 through 1988 (temporary). |
| § 1.106-1 - Contributions by employer to accident and health plans. |
| § 1.132-6T - De minimis fringe - 1985 through 1988 (temporary). |
| § 1.107-1 - Rental value of parsonages. |
| § 1.117-1 - Exclusion of amounts received as a scholarship or fellowship grant. |
| § 1.127-1 - Amounts received under a qualified educational assistance program. |
| § 1.117-2 - Limitations. |
| § 1.127-2 - Qualified educational assistance program. |
| § 1.117-3 - Definitions. |
| § 1.117-4 - Items not considered as scholarships or fellowship grants. |
| § 1.117-5 - Federal grants requiring future service as a Federal employee. |
| § 1.108-7T - Reduction of attributes (temporary). |
| § 1.132-7T - Treatment of employer-operated eating facilities - 1985 through 1988 (temporary). |
| § 1.108-1 - [Reserved] |
| § 1.118-1 - Contributions to the capital of a corporation. |
| § 1.108-2 - Acquisition of indebtedness by a person related to the debtor. |
| § 1.118-2 - Contribution in aid of construction. |
| § 1.108-3 - Intercompany losses and deductions. |
| § 1.108-4 - Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code . |
| § 1.108-5 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993. |
| § 1.108-6 - Limitations on the exclusion of income from the discharge of qualified real property business indebtedness. |
| § 1.108-7 - Reduction of attributes. |
| § 1.108-8 - Indebtedness satisfied by partnership interest. |
| § 1.108-9 - Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities. |
| § 1.132-8T - Nondiscrimination rules - 1985 through 1988 (temporary). |
| § 1.109-1 - Exclusion from gross income of lessor of real property of value of improvements erected by lessee. |
| § 1.119-1 - Meals and lodging furnished for the convenience of the employer. |
| NATURAL RESOURCES> |
| Definition; Tax Imposed |
| § 1.802(b)-1 - [Reserved] |
| § 1.801-1 - Definitions. |
| § 1.801-2 - Taxable years affected. |
| § 1.801-3 - Definitions. |
| § 1.801-4 - Life insurance reserves. |
| § 1.801-5 - Total reserves. |
| § 1.801-6 - Adjustments in reserves for policy loans. |
| § 1.801-7 - [Reserved] |
| § 1.801-8 - Contracts with reserves based on segregated asset accounts. |
| § 1.802-2 - [Reserved] |
| § 1.802-3 - Tax imposed on life insurance companies. |
| § 1.802-4 - Life insurance company taxable income. |
| § 1.802-5 - Special rule for 1959 and 1960. |
| § 1.803-1 - Life insurance reserves. |
| § 1.803-2 - Adjusted reserves. |
| § 1.803-3 - Interest paid or accrued. |
| § 1.803-4 - Taxable income and deductions. |
| § 1.803-5 - Real estate owned and occupied. |
| § 1.803-6 - Amortization of premium and accrual of discount. |
| § 1.803-7 - Taxable years affected. |
| China Trade Act Corporations |
| § 1.941-1 - Special deduction for China Trade Act corporations. |
| § 1.941-2 - Meaning of terms used in connection with China Trade Act corporations. |
| § 1.941-3 - Illustration of principles. |
| § 1.943-1 - Withholding by a China Trade Act corporation. |
| Subpart - Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds |
| APPLICATION OF WITHHOLDING PROVISIONS |
| TAX-FREE COVENANT BONDS |
| § 1.141-0 - Table of contents. |
| § 1.1551-1 - Disallowance of surtax exemption and accumulated earnings credit. |
| § 1.1552-1 - Earnings and profits. |
| § 1.402A-1 - Designated Roth Accounts. |
| § 1.402A-2 - Reporting and recordkeeping requirements with respect to designated Roth accounts. |
| § 1.23-5 - Certification procedures. |
| § 1.23-6 - Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources. |
| § 1.405-1 - Qualified bond purchase plans. |
| § 1.405-2 - Deduction of contributions to qualified bond purchase plans. |
| § 1.405-3 - Taxation of retirement bonds. |
| § 1.406-1 - Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation. |
| § 1.407-1 - Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation. |
| § 1.408-1 - General rules. |
| § 1.408-2 - Individual retirement accounts. |
| § 1.408-3 - Individual retirement annuities. |
| § 1.408-4 - Treatment of distributions from individual retirement arrangements. |
| § 1.408-5 - Annual reports by trustees or issuers. |
| § 1.408-6 - Disclosure statements for individual retirement arrangements. |
| § 1.408-7 - Reports on distributions from individual retirement plans. |
| § 1.408-8 - Distribution requirements for individual retirement plans. |
| § 1.408-11 - Net income calculation for returned or recharacterized IRA contributions. |
| § 1.408A-0 - Roth IRAs; table of contents. |
| § 1.1502-98A - Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999. |
| § 1.408A-1 - Roth IRAs in general. |
| § 1.408A-2 - Establishing Roth IRAs. |
| § 1.408A-3 - Contributions to Roth IRAs. |
| § 1.408A-4 - Converting amounts to Roth IRAs. |
| § 1.408A-5 - Recharacterized contributions. |
| § 1.408A-6 - Distributions. |
| § 1.408A-7 - Reporting. |
| § 1.408A-8 - Definitions. |
| § 1.408A-9 - Effective date. |
| § 1.408A-10 - Coordination between designated Roth accounts and Roth IRAs. |
| § 1.409-1 - Retirement bonds. |
| § 1.409A-0 - Table of contents. |
| § 1.1502-99A - Effective dates. |
| § 1.409A-1 - Definitions and covered plans. |
| § 1.409A-2 - Deferral elections. |
| § 1.409A-3 - Permissible payments. |
| § 1.409A-4 - Calculation of income inclusion. |
| § 1.409A-5 - Funding. |
| § 1.409A-6 - Application of section 409A and effective dates. |