Part 1 - INCOME TAXES  


§ 1.460-0 Outline of regulations under section 460.
§ 1.170-0 Effective dates.
§ 1.0-1 Internal Revenue Code of 1954 and regulations.
§ 1.1060-1 Special allocation rules for certain asset acquisitions.
§ 1.460-1 Long-term contracts.
§ 1.1020-1 Election as to amounts allowed in respect of depreciation, etc., before 1952.
§ 1.9200-1 Deduction for motor carrier operating authority.
§ 1.860-1 Deficiency dividends.
§ 1.810-1 Taxable years affected.
§ 1.120-1 Statutory subsistence allowance received by police.
§ 1.960-1 Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign corporations.
§ 1.9000-1 Statutory provisions.
§ 1.420-1 Significant reduction in retiree health coverage during the cost maintenance period.
§ 1.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
§ 1.150-1 Definitions.
§ 1.170-1 Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969).
§ 1.970-1 Export trade corporations.
§ 1.9300-1 Reduction in taxable income for housing displaced individuals.
§ 1.270-1 Limitation on deductions allowable to individuals in certain cases.
§ 1.50-1 Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
§ 1.180-1 Expenditures by farmers for fertilizer, etc.
§ 1.40-1 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
§ 1.190-1 Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
§ 1.1250-1 Gain from dispositions of certain depreciable realty.
§ 1.30-1 Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
§ 1.6060-1 Reporting requirements for tax return preparers.
§ 1.110-1 Qualified lessee construction allowances.
§ 1.1240-1 Capital gains treatment of certain termination payments.
§ 1.970-2 Elections as to date of determining investments in export trade assets.
§ 1.9200-2 Manner of taking deduction.
§ 1.960-2 Interrelation of section 902 and section 960 when dividends are paid by third-, second-, or first-tier corporation.
§ 1.190-2 Definitions.
§ 1.460-2 Long-term manufacturing contracts.
§ 1.170-2 Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).
§ 1.810-2 Rules for certain reserves.
§ 1.1250-2 Additional depreciation defined.
§ 1.860-2 Requirements for deficiency dividends.
§ 1.180-2 Time and manner of making election and revocation.
§ 1.150-2 Proceeds of bonds used for reimbursement.
§ 1.9000-2 Effect of repeal in general.
§ 1.7520-2 Valuation of charitable interests.
§ 1.810-3 Adjustment for change in computing reserves.
§ 1.170-3 Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
§ 1.460-3 Long-term construction contracts.
§ 1.120-3 Notice of application for recognition of status of qualified group legal services plan.
§ 1.1250-3 Exceptions and limitations.
§ 1.970-3 Effective date of subpart G.
§ 1.190-3 Election to deduct architectural and transportation barrier removal expenses.
§ 1.9000-3 Requirement of statement showing increase in tax liability.
§ 1.7520-3 Limitation on the application of section 7520.
§ 1.960-3 Gross-up of amounts included in income under section 951.
§ 1.860-3 Interest and additions to tax.
§ 1.460-4 Methods of accounting for long-term contracts.
§ 1.810-4 Certain decreases in reserves of voluntary employees' beneficiary associations.
§ 1.960-4 Additional foreign tax credit in year of receipt of previously taxed earnings and profits.
§ 1.150-4 Change in use of facilities financed with tax-exempt private activity bonds.
§ 1.860-4 Claim for credit or refund.
§ 1.1250-4 Holding period.
§ 1.7520-4 Transitional rules.
§ 1.9000-4 Form and content of statement.
§ 1.1250-5 Property with two or more elements.
§ 1.960-5 Credit for taxable year of inclusion binding for taxable year of exclusion.
§ 1.9000-5 Effect of filing statement.
§ 1.860-5 Effective date.
§ 1.150-5 Filing notices and elections.
§ 1.460-5 Cost allocation rules.
§ 1.460-6 Look-back method.
§ 1.9000-6 Provisions for the waiver of interest.
§ 1.960-6 Overpayments resulting from increase in limitation for taxable year of exclusion.
§ 1.960-7 Effective dates.
§ 1.9000-7 Provisions for estimated tax.
§ 1.9000-8 Extension of time for making certain payments.
§ 1.60 [Reserved]
§ 1.154 Statutory provisions; cross references.
§ 1.432 [Reserved]
§ 1.641 [Reserved]
§ 1.891 Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.
§ 1.908 [Reserved]
§ 1.910 [Reserved]
§ 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).
§ 1.9006 Statutory provisions; Tax Reform Act of 1969.
§ 1.5000A-0 Table of contents.
§ 1.41-0A Table of contents.
§ 1.1502-90A Table of contents.
§ 1.860A-0 Outline of REMIC provisions.
§ 1.148-10A Anti-abuse rules and authority of Commissioner.
§ 1.50A-1 Determination of amount.
§ 1.860A-1 Effective dates and transition rules.
§ 1.170A-1 Charitable, etc., contributions and gifts; allowance of deduction.
§ 1.5000A-1 Maintenance of minimum essential coverage and liability for the shared responsibility payment.
§ 1.6050A-1 Reporting requirements of certain fishing boat operators.
§ 1.50A-2 Carryback and carryover of unused credit.
§ 1.5000A-2 Minimum essential coverage.
§ 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.
§ 1.50A-3 Recomputation of credit allowed by section 40.
§ 1.5000A-3 Exempt individuals.
§ 1.50A-4 Exceptions to the application of §1.50A-3.
§ 1.170A-4 Reduction in amount of charitable contributions of certain appreciated property.
§ 1.5000A-4 Computation of shared responsibility payment.
§ 1.5000A-5 Administration and procedure.
§ 1.170A-5 Future interests in tangible personal property.
§ 1.50A-5 Electing small business corporations.
§ 1.50A-6 Estates and trusts.
§ 1.170A-6 Charitable contributions in trust.
§ 1.170A-7 Contributions not in trust of partial interests in property.
§ 1.50A-7 Partnerships.
§ 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.
§ 1.6050B-1 Information returns by person making unemployment compensation payments.
§ 1.280B-1 Demolition of structures.
§ 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.
§ 1.5000C-0 Outline of regulation provisions for section 5000C.
§ 1.860C-1 Taxation of holders of residual interests.
§ 1.280C-1 Disallowance of certain deductions for wage or salary expenses.
§ 1.5000C-1 Tax on specified Federal procurement payments.
§ 1.860C-2 Determination of REMIC taxable income or net loss.
§ 1.5000C-2 Withholding on specified Federal procurement payments.
§ 1.280C-3 Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
§ 1.5000C-3 Payment and returns of tax withheld by the acquiring agency.
§ 1.280C-4 Credit for increasing research activities.
§ 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.
§ 1.6050D-1 Information returns relating to energy grants and financing.
§ 1.860D-1 Definition of a REMIC.
§ 1.860E-1 Treatment of taxable income of a residual interest holder in excess of daily accruals.
§ 1.6050E-1 Reporting of State and local income tax refunds.
§ 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.
§ 1.280F-6 Special rules and definitions.
§ 1.280F-7 Property leased after December 31, 1986.
§ 1.280G-1 Golden parachute payments.
§ 1.860G-1 Definition of regular and residual interests.
§ 1.860G-2 Other rules.
§ 1.860G-3 Treatment of foreign persons.
§ 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.
§ 1.162-10T Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary).
§ 1.444-0T Table of contents (temporary).
§ 1.7519-0T Table of contents (temporary).
§ 1.863-10T Source of income from a qualified fails charge (temporary).
§ 1.1445-10T Special rule for Foreign governments (temporary).
§ 1.181-0T Table of contents (temporary).
§ 1.482-0T Outline of regulations under section 482 (temporary).
§ 1.861-10T Special allocations of interest expense (temporary).
§ 1.909-0T Outline of regulation provisions for section 909 (temporary).
§ 1.163-10T Qualified residence interest (temporary).
§ 1.1291-0T Passive foreign investment company — table of contents (temporary).
§ 1.1298-0T Passive foreign investment company — table of contents (temporary).
§ 1.6049-10T Reporting of original issue discount on a tax-exempt obligation (temporary).
§ 1.42-0T Table of contents.
§ 1.42-10T Energy obtained directly from renewable sources (temporary).
§ 1.7874-10T Disregard of certain distributions (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.
§ 1.170A-4A Special rule for the deduction of certain charitable contributions of inventory and other property.
§ 1.280C-4T. Credit for increasing research activities (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-2T Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
§ 1.280F-5T Leased property (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).
§ 1.860G-2T Other rules (temporary).
§ 1.280H-1T Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).
§ 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).
§ 1.280H-0T Table of contents (temporary).
§ 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
§ 1.643(a)-0 Distributable net income; deduction for distributions; in general.
§ 1.641(a)-0 Scope of subchapter J.
§ 1.401(a)(4)-0 Table of contents.
§ 1.907(a)-0 Introduction (for taxable years beginning after December 31, 1982).
§ 1.401(a)(26)-0 Table of contents.
§ 1.665(a)-0 Excess distributions by trusts; scope of subpart D.
§ 1.263(a)-0 Outline of regulations under section 263(a).
§ 1.401(a)(9)-0 Required minimum distributions; table of contents.
§ 1.367(a)-0 Table of contents.
§ 1.1311(a)-1 Introduction.
§ 1.682(a)-1 Income of trust in case of divorce, etc.
§ 1.642(a)(3)-1 Dividends received by an estate or trust.
§ 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
§ 1.503(a)-1 Denial of exemption to certain organizations engaged in prohibited transactions.
§ 1.651(a)-1 Simple trusts; deduction for distributions; in general.
§ 1.1313(a)-1 Decision by Tax Court or other court as a determination.
§ 1.415(a)-1 General rules with respect to limitations on benefits and contributions under qualified plans.
§ 1.673(a)-1 Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule.
§ 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
§ 1.401(a)(9)-1 Minimum distribution requirement in general.
§ 1.411(a)(13)-1 Statutory hybrid plans.
§ 1.381(a)-1 General rule relating to carryovers in certain corporate acquisitions.
§ 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
§ 1.411(a)-1 Minimum vesting standards; general rules.
§ 1.677(a)-1 Income for benefit of grantor; general rule.
§ 1.142(a)(5)-1 Exempt facility bonds: Sewage facilities.
§ 1.1244(a)-1 Loss on small business stock treated as ordinary loss.
§ 1.907(a)-1 Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).
§ 1.367(a)-1 Transfers to foreign corporations subject to section 367(a): In general.
§ 1.1031(a)-1 Property held for productive use in trade or business or for investment.
§ 1.641(a)-1 Imposition of tax; application of tax.
§ 1.1033(a)-1 Involuntary conversions; nonrecognition of gain.
§ 1.501(a)-1 Exemption from taxation.
§ 1.661(a)-1 Estates and trusts accumulating income or distributing corpus; general.
§ 1.401(a)(26)-1 Minimum participation requirements.
§ 1.401(a)(17)-1 Limitation on annual compensation.
§ 1.509(a)-1 Definition of private foundation.
§ 1.674(a)-1 Power to control beneficial enjoyment; scope of section 674.
§ 1.665(a)-1 Undistributed net income.
§ 1.643(a)-1 Deduction for distributions.
§ 1.267(a)-1 Deductions disallowed.
§ 1.142(a)(6)-1 Exempt facility bonds: solid waste disposal facilities.
§ 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
§ 1.6031(a)-1 Return of partnership income.
§ 1.1402(a)-1 Definition of net earnings from self-employment.
§ 1.663(a)-1 Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
§ 1.989(a)-1 Definition of a qualified business unit.
§ 1.926(a)-1 Distributions to shareholders.
§ 1.401(a)(35)-1 Diversification requirements for certain defined contribution plans.
§ 1.668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income.
§ 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
§ 1.676(a)-1 Power to revest title to portion of trust property in grantor; general rule.
§ 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
§ 1.925(a)-1 Transfer pricing rules for FSCs.
§ 1.1044(a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§ 1.678(a)-1 Person other than grantor treated as substantial owner; general rule.
§ 1.167(a)-1 Depreciation in general.
§ 1.168(a)-1 Modified accelerated cost recovery system.
§ 1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
§ 1.642(a)(1)-1 Partially tax-exempt interest.
§ 1.512(a)-1 Definition.
§ 1.263(a)-1 Capital expenditures; In general.
§ 1.666(a)-1 Amount allocated.
§ 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
§ 1.410(a)-1 Minimum participation standards; general rules.
§ 1.669(a)-1 Limitation on tax.
§ 1.681(a)-1 Limitation on charitable contributions deductions of trusts; scope of section 681.
§ 1.691(a)-1 Income in respect of a decedent.
§ 1.652(a)-1 Simple trusts; inclusion of amounts in income of beneficiaries.
§ 1.514(a)-1 Unrelated debt-financed income and deductions.
§ 1.672(a)-1 Definition of adverse party.
§ 1.401(a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
§ 1.642(a)(2)-1 Foreign taxes.
§ 1.1314(a)-1 Ascertainment of amount of adjustment in year of error.
§ 1.662(a)-1 Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
§ 1.430(a)-1 Determination of minimum required contribution.
§ 1.1402(a)-2 Computation of net earnings from self-employment.
§ 1.651(a)-2 Income required to be distributed currently.
§ 1.514(a)-2 Business lease rents and deductions for taxable years beginning before January 1, 1970.
§ 1.681(a)-2 Limitation on charitable contributions deduction of trusts with trade or business income.
§ 1.410(a)-2 Effective dates.
§ 1.1033(a)-2 Involuntary conversion into similar property, into money or into dissimilar property.
§ 1.642(a)(3)-2 Time of receipt of dividends by beneficiary.
§ 1.652(a)-2 Distributions in excess of distributable net income.
§ 1.668(a)-2 Allocation among beneficiaries; in general.
§ 1.509(a)-2 Exclusion for certain organizations described in section 170(b)(1)(A).
§ 1.263(a)-2 Amounts paid to acquire or produce tangible property.
§ 1.669(a)-2 Rules applicable to section 669 computations.
§ 1.691(a)-2 Inclusion in gross income by recipients.
§ 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
§ 1.401(a)(26)-2 Minimum participation rule.
§ 1.411(a)-2 Effective dates.
§ 1.1031(a)-2 Additional rules for exchanges of personal property.
§ 1.663(a)-2 Charitable, etc., distributions.
§ 1.167(a)-2 Tangible property.
§ 1.1314(a)-2 Adjustment to other barred taxable years.
§ 1.1311(a)-2 Purpose and scope of section 1311.
§ 1.641(a)-2 Gross income of estates and trusts.
§ 1.401(a)-2 Impossibility of diversion under qualified plan or trust.
§ 1.401(a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan.
§ 1.367(a)-2 Exceptions for transfers of property for use in the active conduct of a trade or business.
§ 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
§ 1.661(a)-2 Deduction for distributions to beneficiaries.
§ 1.643(a)-2 Deduction for personal exemption.
§ 1.1313(a)-2 Closing agreement as a determination.
§ 1.403(a)-2 Capital gains treatment for certain distributions.
§ 1.662(a)-2 Currently distributable income.
§ 1.512(a)-2 Definition applicable to taxable years beginning before December 13, 1967.
§ 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).
§ 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
§ 1.1313(a)-3 Final disposition of claim for refund as a determination.
§ 1.263(a)-3 Amounts paid to improve tangible property.
§ 1.662(a)-3 Other amounts distributed.
§ 1.512(a)-3 [Reserved]
§ 1.642(a)(3)-3 Cross reference.
§ 1.411(a)-3 Vesting in employer-derived benefits.
§ 1.267(a)-3 Deduction of amounts owed to related foreign persons.
§ 1.691(a)-3 Character of gross income.
§ 1.401(a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure.
§ 1.475(a)-3 Acquisition by a dealer of a security with a substituted basis.
§ 1.669(a)-3 Tax computed by the exact throwback method.
§ 1.167(a)-3 Intangibles.
§ 1.1033(a)-3 Involuntary conversion of principal residence.
§ 1.643(a)-3 Capital gains and losses.
§ 1.410(a)-3 Minimum age and service conditions.
§ 1.367(a)-3 Treatment of transfers of stock or securities to foreign corporations.
§ 1.668(a)-3 Excluded amounts.
§ 1.509(a)-3 Broadly, publicly supported organizations.
§ 1.651(a)-3 Distribution of amounts other than income.
§ 1.1402(a)-3 Special rules for computing net earnings from self-employment.
§ 1.663(a)-3 Denial of double deduction.
§ 1.401(a)(9)-3 Death before required beginning date.
§ 1.411(a)-4 Forfeitures, suspensions, etc.
§ 1.410(a)-4 Maximum age conditions and time of participation.
§ 1.475(a)-4 Valuation safe harbor.
§ 1.367(a)-4 Special rule applicable to U.S. depreciated property.
§ 1.651(a)-4 Charitable purposes.
§ 1.668(a)-4 Tax attributable to throwback.
§ 1.512(a)-4 Special rules applicable to war veterans organizations.
§ 1.401(a)-4 Optional forms of benefit (before 1994).
§ 1.401(a)(9)-4 Determination of the designated beneficiary.
§ 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
§ 1.691(a)-4 Transfer of right to income in respect of a decedent.
§ 1.1402(a)-4 Rentals from real estate.
§ 1.404(a)-4 Pension and annuity plans; limitations under section 404(a)(1)(A).
§ 1.509(a)-4 Supporting organizations.
§ 1.263(a)-4 Amounts paid to acquire or create intangibles.
§ 1.662(a)-4 Amounts used in discharge of a legal obligation.
§ 1.669(a)-4 Tax attributable to short-cut throwback method.
§ 1.401(a)(26)-4 Testing former employees.
§ 1.167(a)-4 Leased property.
§ 1.643(a)-4 Extraordinary dividends and taxable stock dividends.
§ 1.1313(a)-4 Agreement pursuant to section 1313(a)(4) as a determination.
§ 1.691(a)-5 Installment obligations acquired from decedent.
§ 1.509(a)-5 Special rules of attribution.
§ 1.1402(a)-5 Dividends and interest.
§ 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.
§ 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
§ 1.651(a)-5 Estates.
§ 1.643(a)-5 Tax-exempt interest.
§ 1.411(a)-5 Service included in determination of nonforfeitable percentage.
§ 1.401(a)(4)-5 Plan amendments and plan terminations.
§ 1.367(a)-5 [Reserved]
§ 1.401(a)(26)-5 Employees who benefit under a plan.
§ 1.167(a)-5 Apportionment of basis.
§ 1.404(a)-5 Pension and annuity plans; limitations under section 404(a)(1)(B).
§ 1.410(a)-5 Year of service; break in service.
§ 1.401(a)(4)-6 Contributory defined benefit plans.
§ 1.167(a)-6 Depreciation in special cases.
§ 1.1402(a)-6 Gain or loss from disposition of property.
§ 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
§ 1.263(a)-6 Election to deduct or capitalize certain expenditures.
§ 1.401(a)(26)-6 Excludable employees.
§ 1.410(a)-6 Amendment of break in service rules; Transition period.
§ 1.404(a)-6 Pension and annuity plans; limitations under section 404(a)(1)(C).
§ 1.411(a)-6 Year of service; hours of service; breaks in service.
§ 1.643(a)-6 Income of foreign trust.
§ 1.509(a)-6 Classification under section 509(a).
§ 1.367(a)-6 Transfer of foreign branch with previously deducted losses.
§ 1.509(a)-7 Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations.
§ 1.401(a)(9)-7 Rollovers and transfers.
§ 1.411(a)-7 Definitions and special rules.
§ 1.367(a)-7 Outbound transfers of property described in section 361(a) or (b).
§ 1.401(a)(4)-7 Imputation of permitted disparity.
§ 1.401(a)(26)-7 Testing methods.
§ 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).
§ 1.410(a)-7 Elapsed time.
§ 1.1402(a)-7 Net operating loss deduction.
§ 1.643(a)-7 Dividends.
§ 1.167(a)-7 Accounting for depreciable property.
§ 1.401(a)(4)-8 Cross-testing.
§ 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).
§ 1.401(a)(26)-8 Definitions.
§ 1.1402(a)-8 Community income.
§ 1.411(a)-8 Changes in vesting schedule.
§ 1.167(a)-8 Retirements.
§ 1.367(a)-8 Gain recognition agreement requirements.
§ 1.643(a)-8 Certain distributions by charitable remainder trusts.
§ 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.
§ 1.401(a)(4)-9 Plan aggregation and restructuring.
§ 1.411(a)-9 Amendment of break in service rules; transitional period.
§ 1.401(a)(26)-9 Effective dates and transition rules.
§ 1.401(a)(9)-9 Life expectancy and distribution period tables.
§ 1.410(a)-9 Maternity and paternity absence.
§ 1.167(a)-9 Obsolescence.
§ 1.404(a)-9 Contributions of an employer to an employees' profit-sharing or stock bonus trust that meets the requirements of section 401(a); application of section 404(a)(3)(A).
§ 1.1402(a)-9 Puerto Rico.
§ 1.1402(a)-10 Personal exemption deduction.
§ 1.167(a)-10 When depreciation deduction is allowable.
§ 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
§ 1.401(a)(4)-10 Testing of former employees.
§ 1.1402(a)-11 Ministers and members of religious orders.
§ 1.401(a)(4)-11 Additional rules.
§ 1.167(a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
§ 1.404(a)-11 Trusts created or organized outside the United States; application of section 404(a)(4).
§ 1.401(a)-11 Qualified joint and survivor annuities.
§ 1.411(a)-11 Restriction and valuation of distributions.
§ 1.1402(a)-12 Continental shelf and certain possessions of the United States.
§ 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).
§ 1.401(a)-12 Mergers and consolidations of plans and transfers of plan assets.
§ 1.401(a)(4)-12 Definitions.
§ 1.167(a)-12 Depreciation based on class lives for property first placed in service before January 1, 1971.
§ 1.401(a)(4)-13 Effective dates and fresh-start rules.
§ 1.401(a)-13 Assignment or alienation of benefits.
§ 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).
§ 1.1402(a)-13 Income from agricultural activity.
§ 1.167(a)-14 Treatment of certain intangible property excluded from section 197.
§ 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.
§ 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974.
§ 1.401(a)-14 Commencement of benefits under qualified trusts.
§ 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.
§ 1.401(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.
§ 1.1402(a)-16 Exercise of option.
§ 1.1402(a)-17 Retirement payments to retired partners.
§ 1.1402(a)-18 Split-dollar life insurance arrangements.
§ 1.401(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.
§ 1.419A(f)(6)-1 Exception for 10 or more employer plan.
§ 1.665(a)-0A Excess distributions by trusts; scope of subpart D.
§ 1.668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income.
§ 1.669(a)-1A Amount allocated.
§ 1.404(a)-2A Information to be furnished by employer; taxable years ending on or after December 31, 1971, and before December 31, 1975.
§ 1.668(a)-2A Allocation among beneficiaries; in general.
§ 1.667(a)-1A Denial of refund to trusts.
§ 1.668(a)-3A Determination of tax.
§ 1.666(a)-1A Amount allocated.
§ 1.665(a)-1A Undistributed net income.
§ 1.263(a)-3T Amounts paid to improve tangible property (temporary).
§ 1.367(a)-6T Transfer of foreign branch with previously deducted losses (temporary).
§ 1.167(a)-4T Leased property (temporary).
§ 1.367(a)-4T Special rules applicable to specified transfers of property (temporary).
§ 1.410(a)-3T Minimum age and service conditions (temporary).
§ 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).
§ 1.367(a)-9T Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary).
§ 1.927(a)-1T Temporary regulations; definition of export property.
§ 1.509(a)-4T Supporting organizations (temporary).
§ 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
§ 1.263(a)-1T Capital expenditures; in general (temporary)—
§ 1.167(a)-7T Accounting for depreciable property (temporary).
§ 1.410(a)-9T Elapsed time (temporary).
§ 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
§ 1.263(a)-6T Election to deduct or capitalize certain expenditures (temporary).
§ 1.411(a)-8T Changes in vesting schedule (temporary).
§ 1.926(a)-1T Temporary regulations; distributions to shareholders.
§ 1.925(a)-1T Temporary regulations; transfer pricing rules for FSCs.
§ 1.367(a)-7T Outbound transfers of property described in section 361(a) or (b).
§ 1.167(a)-8T Retirements (temporary).
§ 1.924(a)-1T Temporary regulations; definition of foreign trading gross receipts.
§ 1.167(a)-5T Application of section 1060 to section 167 (temporary).
§ 1.410(a)-8T Year of service; break in service (temporary).
§ 1.367(a)-5T Property subject to section 367(a)(1) regardless of use in trade or business (temporary).
§ 1.367(a)-3T Treatment of transfers of stock or securities to foreign corporations (temporary).
§ 1.411(a)-4T Forfeitures, suspensions, etc. (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)-1T Transfers to foreign corporations subject to section 367(a): In general (temporary).
§ 1.475(a)-4T Valuation safe harbor (temporary).
§ 1.404(a)(8)-1T Deductions for plan contributions on behalf of self-employed individuals. (Temporary)
§ 1.167(a)-13T Certain elections for intangible property (temporary).
§ 1.263(a)-0T Table of contents (temporary).
§ 1.263(a)-2T Amounts paid to acquire or produce tangible property (temporary).
§ 1.267(a)-2T Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
§ 1.411(a)-3T Vesting in employer-derived benefits (temporary).
§ 1.501(a)-1T Exemption from taxation (temporary).
§ 1.6031(a)-1T Return of partnership income (temporary).
§ 1.904(b)-0 Outline of regulation provisions.
§ 1.403(b)-0 Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
§ 1.167(b)-0 Methods of computing depreciation.
§ 1.410(b)-0 Table of contents.
§ 1.367(b)-0 Table of contents.
§ 1.1314(b)-1 Method of adjustment.
§ 1.381(b)-1 Operating rules applicable to carryovers in certain corporate acquisitions.
§ 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b).
§ 1.267(b)-1 Relationships.
§ 1.147(b)-1 Bond maturity limitation-treatment of working capital.
§ 1.1031(b)-1 Receipt of other property or money in tax-free exchange.
§ 1.367(b)-1 Other transfers.
§ 1.681(b)-1 Cross reference.
§ 1.904(b)-1 Special rules for capital gains and losses.
§ 1.168(b)-1 Definitions.
§ 1.415(b)-1 Limitations for defined benefit plans.
§ 1.475(b)-1 Scope of exemptions from mark-to-market requirement.
§ 1.682(b)-1 Application of trust rules to alimony payments.
§ 1.149(b)-1 Federally guaranteed bonds.
§ 1.668(b)-1 Credit for taxes paid by the trust.
§ 1.1311(b)-1 Maintenance of an inconsistent position.
§ 1.514(b)-1 Definition of debt-financed property.
§ 1.672(b)-1 Nonadverse party.
§ 1.678(b)-1 If grantor is treated as the owner.
§ 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
§ 1.663(b)-1 Distributions in first 65 days of taxable year; scope.
§ 1.677(b)-1 Trusts for support.
§ 1.401(b)-1 Certain retroactive changes in plan.
§ 1.1033(b)-1 Basis of property acquired as a result of an involuntary conversion.
§ 1.673(b)-1 Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).
§ 1.1244(b)-1 Annual limitation.
§ 1.676(b)-1 Powers exercisable only after a period of time.
§ 1.802(b)-1 Tax on life insurance companies.
§ 1.1402(b)-1 Self-employment income.
§ 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
§ 1.414(b)-1 Controlled group of corporations.
§ 1.641(b)-1 Computation and payment of tax; deductions and credits of estates and trusts.
§ 1.410(b)-1 Minimum coverage requirements (before 1994).
§ 1.642(b)-1 Deduction for personal exemption.
§ 1.503(b)-1 Prohibited transactions.
§ 1.167(b)-1 Straight line method.
§ 1.509(b)-1 Continuation of private foundation status.
§ 1.661(b)-1 Character of amounts distributed; in general.
§ 1.989(b)-1 Definition of weighted average exchange rate.
§ 1.665(b)-1 Accumulation distributions of trusts other than certain foreign trusts; in general.
§ 1.411(b)-1 Accrued benefit requirements.
§ 1.669(b)-1 Information requirements.
§ 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
§ 1.691(b)-1 Allowance of deductions and credit in respect to decedents.
§ 1.512(b)-1 Modifications.
§ 1.263(b)-1 Expenditures for advertising or promotion of good will.
§ 1.907(b)-1 Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982).
§ 1.651(b)-1 Deduction for distributions to beneficiaries.
§ 1.662(b)-1 Character of amounts; when no charitable contributions are made.
§ 1.674(b)-1 Excepted powers exercisable by any person.
§ 1.643(b)-1 Definition of income.
§ 1.652(b)-1 Character of amounts.
§ 1.666(b)-1 Total taxes deemed distributed.
§ 1.1311(b)-2 Correction not barred at time of erroneous action.
§ 1.643(b)-2 Dividends allocated to corpus.
§ 1.669(b)-2 Manner of exercising election.
§ 1.415(b)-2 Multiple annuity starting dates. [Reserved]
§ 1.410(b)-2 Minimum coverage requirements (after 1993).
§ 1.663(b)-2 Election.
§ 1.1031(b)-2 Safe harbor for qualified intermediaries.
§ 1.367(b)-2 Definitions and special rules.
§ 1.661(b)-2 Character of amounts distributed when charitable contributions are made.
§ 1.403(b)-2 Definitions.
§ 1.662(b)-2 Character of amounts; when charitable contributions are made.
§ 1.412(b)-2 Amortization of experience gains in connection with certain group deferred annuity contracts.
§ 1.167(b)-2 Declining balance method.
§ 1.475(b)-2 Exemptions — identification 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).
§ 1.904(b)-2 Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.
§ 1.641(b)-2 Filing of returns and payment of the tax.
§ 1.652(b)-2 Allocation of income items.
§ 1.668(b)-2 Illustration of the provisions of subpart D.
§ 1.410(b)-3 Employees and former employees who benefit under a plan.
§ 1.652(b)-3 Allocation of deductions.
§ 1.367(b)-3 Repatriation of foreign corporate assets in certain nonrecognition transactions.
§ 1.665(b)-3 Exclusions under section 663(a)(1).
§ 1.641(b)-3 Termination of estates and trusts.
§ 1.1311(b)-3 Existence of relationship in case of adjustment by way of deficiency assessment.
§ 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
§ 1.475(b)-3 [Reserved]
§ 1.167(b)-3 Sum of the years-digits method.
§ 1.410(b)-4 Nondiscriminatory classification test.
§ 1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.
§ 1.403(b)-4 Contribution limitations.
§ 1.167(b)-4 Other methods.
§ 1.475(b)-4 Exemptions — transitional issues.
§ 1.367(b)-5 Distributions of stock described in section 355.
§ 1.410(b)-5 Average benefit percentage test.
§ 1.403(b)-5 Nondiscrimination rules.
§ 1.412(b)-5 Election of the alternative amortization method of funding.
§ 1.410(b)-6 Excludable employees.
§ 1.403(b)-6 Timing of distributions and benefits.
§ 1.367(b)-6 Effective/applicability dates and coordination rules.
§ 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.
§ 1.367(b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
§ 1.403(b)-7 Taxation of distributions and benefits.
§ 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
§ 1.410(b)-8 Additional rules.
§ 1.403(b)-8 Funding.
§ 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]
§ 1.410(b)-9 Definitions.
§ 1.367(b)-9 Special rule for F reorganizations and similar transactions.
§ 1.403(b)-9 Special rules for church plans.
§ 1.410(b)-10 Effective dates and transition rules.
§ 1.367(b)-10 Acquisition of parent stock or securities for property in triangular reorganizations.
§ 1.403(b)-10 Miscellaneous provisions.
§ 1.403(b)-11 Applicable dates.
§ 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.
§ 1.668(b)-4A Information requirements with respect to beneficiary.
§ 1.669(b)-1A Tax on distribution.
§ 1.665(b)-1A Accumulation distributions.
§ 1.665(b)-2A Special rules for accumulation distributions made in taxable years beginning before January 1, 1974.
§ 1.668(b)-1A Tax on distribution.
§ 1.668(b)-3A Computation of the beneficiary's income and tax for a prior taxable year.
§ 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)-2A Special rules applicable to section 668.
§ 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).
§ 1.6031(b)-2T REMIC reporting requirements (temporary). [Reserved]
§ 1.404(b)-1T Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
§ 1.367(b)-4T Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions (temporary).
§ 1.6031(b)-1T Statements to partners (temporary).
§ 1.925(b)-1T Temporary regulations; marginal costing rules.
§ 1.927(b)-1T Temporary regulations; Definition of gross receipts.
§ 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(b)-5T Definitions (temporary).
§ 1.1092(b)-3T Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (temporary).
§ 1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).
§ 1.1092(b)-4T Mixed straddles; mixed straddle account (temporary).
§ 1.642(c)-0 Effective dates.
§ 1.641(c)-0 Table of contents.
§ 1.501(c)(17)-1 Supplemental unemployment benefit trusts.
§ 1.501(c)(8)-1 Fraternal beneficiary societies.
§ 1.475(c)-1 Definitions — dealer in securities.
§ 1.381(c)(1)-1 Net operating loss carryovers in certain corporate acquisitions.
§ 1.501(c)(21)-1 Black lung trusts — certain terms.
§ 1.381(c)(10)-1 Deferred exploration and development expenditures.
§ 1.381(c)(3)-1 Capital loss carryovers.
§ 1.1314(c)-1 Adjustment unaffected by other items.
§ 1.431(c)(6)-1 Mortality tables used to determine current liability.
§ 1.501(c)(14)-1 Credit unions and mutual insurance funds.
§ 1.501(c)(19)-1 War veterans organizations.
§ 1.652(c)-1 Different taxable years.
§ 1.381(c)(25)-1 Deficiency dividend of a qualified investment entity.
§ 1.501(c)(7)-1 Social clubs.
§ 1.167(c)-1 Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4).
§ 1.666(c)-1 Pro rata portion of taxes deemed distributed.
§ 1.501(c)(2)-1 Corporations organized to hold title to property for exempt organizations.
§ 1.381(c)(11)-1 Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.
§ 1.381(c)(13)-1 Involuntary conversions.
§ 1.267(c)-1 Constructive ownership of stock.
§ 1.381(c)(8)-1 Installment method.
§ 1.381(c)(16)-1 Obligations of distributor or transferor corporation.
§ 1.381(c)(6)-1 Depreciation method.
§ 1.1402(c)-1 Trade or business.
§ 1.381(c)(22)-1 Successor life insurance company.
§ 1.501(c)(16)-1 Corporations organized to finance crop operations.
§ 1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions.
§ 1.411(c)-1 Allocation of accrued benefits between employer and employee contributions.
§ 1.509(c)-1 Status of organization after termination of private foundation status.
§ 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade.
§ 1.412(c)(3)-1 Reasonable funding methods.
§ 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations.
§ 1.514(c)-1 Acquisition indebtedness.
§ 1.682(c)-1 Definitions.
§ 1.412(c)(1)-1 Determinations to be made under funding method — terms defined.
§ 1.381(c)(4)-1 Method of accounting.
§ 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.
§ 1.404(c)-1 Certain negotiated plans; effect of section 404(c).
§ 1.501(c)(13)-1 Cemetery companies and crematoria.
§ 1.501(c)(15)-1 Mutual insurance companies or associations.
§ 1.381(c)(5)-1 Inventory method.
§ 1.674(c)-1 Excepted powers exercisable only by independent trustees.
§ 1.381(c)(9)-1 Amortization of bond discount or premium.
§ 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells.
§ 1.381(c)(19)-1 Charitable contribution carryovers in certain acquisitions.
§ 1.641(c)-1 Electing small business trust.
§ 1.501(c)(9)-1 Voluntary employees' beneficiary associations, in general.
§ 1.673(c)-1 Reversionary interest after income beneficiary's death.
§ 1.381(c)(17)-1 Deficiency dividend of personal holding company.
§ 1.501(c)(4)-1 Civic organizations and local associations of employees.
§ 1.381(c)(18)-1 Depletion on extraction of ores or minerals from the waste or residue of prior mining.
§ 1.501(c)(10)-1 Certain fraternal beneficiary societies.
§ 1.381(c)(15)-1 Indebtedness of certain personal holding companies.
§ 1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts.
§ 1.642(c)-1 Unlimited deduction for amounts paid for a charitable purpose.
§ 1.907(c)-1 Definitions relating to FOGEI and FORI (for taxable years beginning after December 31, 1982).
§ 1.503(c)-1 Future status of organizations denied exemption.
§ 1.501(c)(18)-1 Certain funded pension trusts.
§ 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
§ 1.414(c)-1 Commonly controlled trades or businesses.
§ 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
§ 1.924(c)-1 Requirement that a FSC be managed outside the United States.
§ 1.1031(c)-1 Nonrecognition of loss.
§ 1.661(c)-1 Limitation on deduction.
§ 1.665(c)-1 Accumulation distributions of certain foreign trusts; in general.
§ 1.1033(c)-1 Disposition of excess property within irrigation project deemed to be involuntary conversion.
§ 1.512(c)-1 Special rules applicable to partnerships; in general.
§ 1.1313(c)-1 Related taxpayer.
§ 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.
§ 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
§ 1.1244(c)-1 Section 1244 stock defined.
§ 1.381(c)(26)-1 Credit for employment of certain new employees.
§ 1.381(c)(2)-1 Earnings and profits.
§ 1.1092(c)-1 Qualified covered calls.
§ 1.415(c)-1 Limitations for defined contribution plans.
§ 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.
§ 1.691(c)-1 Deduction for estate tax attributable to income in respect of a decedent.
§ 1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts.
§ 1.643(c)-1 Definition of “beneficiary”.
§ 1.381(c)(14)-1 Dividend carryover to personal holding company.
§ 1.678(c)-1 Trusts for support.
§ 1.662(c)-1 Different taxable years.
§ 1.381(c)(21)-1 Pre-1954 adjustments resulting from change in method of accounting.
§ 1.663(c)-1 Separate shares treated as separate trusts or as separate estates; in general.
§ 1.672(c)-1 Related or subordinate party.
§ 1.501(c)(29)-1 CO-OP Health Insurance Issuers.
§ 1.661(c)-2 Illustration of the provisions of section 661.
§ 1.501(c)(17)-2 General rules.
§ 1.662(c)-2 Death of individual beneficiary.
§ 1.666(c)-2 Illustration of the provisions of section 666.
§ 1.501(c)(9)-2 Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
§ 1.642(c)-2 Unlimited deduction for amounts permanently set aside for a charitable purpose.
§ 1.402(c)-2 Eligible rollover distributions; questions and answers.
§ 1.414(c)-2 Two or more trades or businesses under common control.
§ 1.412(c)(1)-2 Shortfall method.
§ 1.665(c)-2 Indirect payments to the beneficiary.
§ 1.501(c)(21)-2 Same — trust instrument.
§ 1.1092(c)-2 Equity options with flexible terms.
§ 1.1244(c)-2 Small business corporation defined.
§ 1.514(c)-2 Permitted allocations under section 514(c)(9)(E).
§ 1.475(c)-2 Definitions — security.
§ 1.381(c)(1)-2 Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.
§ 1.1402(c)-2 Public office.
§ 1.907(c)-2 Section 907(c)(3) items (for taxable years beginning after December 31, 1982).
§ 1.652(c)-2 Death of individual beneficiaries.
§ 1.691(c)-2 Estates and trusts.
§ 1.415(c)-2 Compensation.
§ 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
§ 1.663(c)-2 Rules of administration.
§ 1.1402(c)-3 Employees.
§ 1.642(c)-3 Adjustments and other special rules for determining unlimited charitable contributions deduction.
§ 1.663(c)-3 Applicability of separate share rule to certain trusts.
§ 1.412(c)(1)-3 Applying the minimum funding requirements to restored plans.
§ 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.
§ 1.662(c)-3 Termination of existence of other beneficiaries.
§ 1.652(c)-3 Termination of existence of other beneficiaries.
§ 1.414(c)-3 Exclusion of certain interests or stock in determining control.
§ 1.1092(c)-3 Qualifying over-the-counter options.
§ 1.907(c)-3 FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).
§ 1.1092(c)-4 Definitions.
§ 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.
§ 1.642(c)-4 Nonexempt private foundations.
§ 1.501(c)(9)-4 Voluntary employees' beneficiary associations; inurement.
§ 1.414(c)-4 Rules for determining ownership.
§ 1.1402(c)-4 Individuals under Railroad Retirement System.
§ 1.652(c)-4 Illustration of the provisions of sections 651 and 652.
§ 1.663(c)-5 Examples.
§ 1.1402(c)-5 Ministers and members of religious orders.
§ 1.414(c)-5 Certain tax-exempt organizations.
§ 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
§ 1.642(c)-5 Definition of pooled income fund.
§ 1.501(c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in gross income.
§ 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund.
§ 1.663(c)-6 Effective dates.
§ 1.1402(c)-6 Members of certain professions.
§ 1.414(c)-6 Effective date.
§ 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
§ 1.642(c)-7 Transitional rules with respect to pooled income funds.
§ 1.1402(c)-7 Members of religious groups opposed to insurance.
§ 1.501(c)(9)-8 Voluntary employees' beneficiary associations; effective date.
§ 1.666(c)-2A Illustration of the provisions of section 666 (a), (b), and (c).
§ 1.642(c)-6A Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.
§ 1.665(c)-1A Special rule applicable to distributions by certain foreign trusts.
§ 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(c)-1A Special rules applicable to section 669.
§ 1.666(c)-1A Pro rata portion of taxes deemed distributed.
§ 1.6031(c)-2T Nominee reporting of REMIC information (temporary). [Reserved]
§ 1.501(c)(29)-1T CO-OP Health Insurance Issuers (temporary).
§ 1.108(c)-1T [Reserved]
§ 1.6031(c)-1T Nominee reporting of partnership information (temporary).
§ 1.412(c)(1)-3T Applying the minimum funding requirements to restored plans (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).
§ 1.501(c)(3)-1T Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals (temporary).
§ 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).
§ 1.1503(d)-0 Table of contents.
§ 1.168(d)-0 Table of contents for the applicable convention rules.
§ 1.1503(d)-1 Definitions and special rules for filings under section 1503(d).
§ 1.168(d)-1 Applicable conventions — half-year and mid-quarter conventions.
§ 1.381(d)-1 Operations loss carryovers of life insurance companies.
§ 1.501(d)-1 Religious and apostolic associations or corporations.
§ 1.691(d)-1 Amounts received by surviving annuitant under joint and survivor annuity contract.
§ 1.415(d)-1 Cost-of-living adjustments.
§ 1.1033(d)-1 Destruction or disposition of livestock because of disease.
§ 1.673(d)-1 Postponement of date specified for reacquisition.
§ 1.678(d)-1 Renunciation of power.
§ 1.514(d)-1 Basis of debt-financed property acquired in corporate liquidation.
§ 1.337(d)-1 Transitional loss limitation rule.
§ 1.503(d)-1 Cross references.
§ 1.1092(d)-1 Definitions and special rules.
§ 1.167(d)-1 Agreement as to useful life and rates of depreciation.
§ 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.
§ 1.1244(d)-1 Contributions of property having basis in excess of value.
§ 1.509(d)-1 Definition of support
§ 1.411(d)-1 Coordination of vesting and discrimination requirements. [Reserved]
§ 1.1402(d)-1 Employee and wages.
§ 1.907(d)-1 Disregard of posted prices for purposes of chapter 1 of the Code (for taxable years beginning after December 31, 1982).
§ 1.475(d)-1 Character of gain or loss.
§ 1.643(d)-1 Definition of “foreign trust created by a United States person”.
§ 1.927(d)-1 Other definitions.
§ 1.149(d)-1 Limitations on advance refundings.
§ 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.
§ 1.430(d)-1 Determination of target normal cost and funding target.
§ 1.1031(d)-1 Property acquired upon a tax-free exchange.
§ 1.267(d)-1 Amount of gain where loss previously disallowed.
§ 1.665(d)-1 Taxes imposed on the trust.
§ 1.642(d)-1 Net operating loss deduction.
§ 1.402(d)-1 Effect of section 402(d).
§ 1.924(d)-1 Requirement that economic processes take place outside the United States.
§ 1.674(d)-1 Excepted powers exercisable by any trustee other than grantor or spouse.
§ 1.672(d)-1 Power subject to condition precedent.
§ 1.367(d)-1 Transfers of intangible property to foreign corporations.
§ 1.411(d)-2 Termination or partial termination; discontinuance of contributions.
§ 1.1092(d)-2 Personal property.
§ 1.1031(d)-2 Treatment of assumption of liabilities.
§ 1.643(d)-2 Illustration of the provisions of section 643.
§ 1.674(d)-2 Limitations on exceptions in section 674 (b), (c), and (d).
§ 1.1503(d)-2 Domestic use.
§ 1.337(d)-2 Loss limitation rules.
§ 1.1244(d)-2 Increases in basis of section 1244 stock.
§ 1.267(d)-2 Effective/applicability dates.
§ 1.1503(d)-3 Foreign use.
§ 1.411(d)-3 Section 411(d)(6) protected benefits.
§ 1.1244(d)-3 Stock dividend, recapitalizations, changes in name, etc.
§ 1.337(d)-3 Gain recognition upon certain partnership transactions involving a partner's stock.
§ 1.1244(d)-4 Net operating loss deduction.
§ 1.411(d)-4 Section 411(d)(6) protected benefits.
§ 1.337(d)-4 Taxable to tax-exempt.
§ 1.1503(d)-4 Domestic use limitation and related operating rules.
§ 1.337(d)-5 Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
§ 1.1503(d)-5 Attribution of items and basis adjustments.
§ 1.411(d)-5 Class year plans; plan years beginning after October 22, 1986.
§ 1.337(d)-6 New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
§ 1.1503(d)-6 Exceptions to the domestic use limitation rule.
§ 1.1503(d)-7 Examples.
§ 1.337(d)-7 Tax on property owned by a C corporation that becomes property of a RIC or REIT.
§ 1.1503(d)-8 Effective dates.
§ 1.669(d)-1A Total taxes deemed distributed.
§ 1.149(d)-1A Limitations on advance refundings.
§ 1.666(d)-1A Information required from trusts.
§ 1.665(d)-1A Taxes imposed on the trust.
§ 1.337(d)-1T [Reserved]
§ 1.927(d)-2T Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.
§ 1.1031(d)-1T Coordination of section 1060 with section 1031 (temporary).
§ 1.367(d)-1T Transfers of intangible property to foreign corporations (temporary).
§ 1.404(d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
§ 1.1092(d)-1T Definitions and special rules (temporary).
§ 1.6049(d)-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
§ 1.337(d)-3T Gain recognition upon certain partnership transactions involving a partner's stock (temporary).
§ 1.337(d)-7T 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.
§ 1.1402(e)(2)-1 Time limitation for filing waiver certificate.
§ 1.367(e)-1 Distributions described in section 367(e)(1).
§ 1.6655(e)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§ 1.1059(e)-1 Non-pro rata redemptions.
§ 1.1256(e)-1 Identification of hedging transactions.
§ 1.263(e)-1 Expenditures in connection with certain railroad rolling stock.
§ 1.1033(e)-1 Sale or exchange of livestock solely on account of drought.
§ 1.907(e)-1 [Reserved]
§ 1.1402(e)(6)-1 Certificates filed by fiduciaries or survivors on or before April 15, 1962.
§ 1.1402(e)(1)-1 Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
§ 1.402(e)-1 Certain plan terminations.
§ 1.401(e)-1 Definitions relating to plans covering self-employed individuals.
§ 1.503(e)-1 Special rules.
§ 1.1402(e)(4)-1 Treatment of certain remuneration paid in 1955 and 1956 as wages.
§ 1.665(e)-1 Preceding taxable year.
§ 1.691(e)-1 Installment obligations transmitted at death when prior law applied.
§ 1.1031(e)-1 Exchange of livestock of different sexes.
§ 1.927(e)-1 Special sourcing rule.
§ 1.167(e)-1 Change in method.
§ 1.642(e)-1 Depreciation and depletion.
§ 1.414(e)-1 Definition of church plan.
§ 1.1244(e)-1 Records to be kept.
§ 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
§ 1.514(e)-1 Allocation rules.
§ 1.501(e)-1 Cooperative hospital service organizations.
§ 1.1402(e)(5)-1 Optional provision for certain certificates filed before April 15, 1962.
§ 1.1402(e)(3)-1 Effective date of waiver certificate.
§ 1.924(e)-1 Activities relating to the disposition of export property.
§ 1.149(e)-1 Information reporting requirements for tax-exempt bonds.
§ 1.404(e)-1 Contributions on behalf of a self-employed individual to or under a pension, annuity, or profit-sharing plan meeting the requirements of section 401; application of section 404(a) (8), (9), and (10) and section 404 (e) and (f).
§ 1.509(e)-1 Definition of gross investment income.
§ 1.432(e)(9)-1 Benefit suspensions for multiemployer plans in critical and declining status.
§ 1.503(e)-2 Requirements.
§ 1.401(e)-2 General rules relating to plans covering self-employed individuals.
§ 1.367(e)-2 Distributions described in section 367(e)(2).
§ 1.665(e)-2 Application of separate share rule.
§ 1.1402(e)(5)-2 Optional provisions for certain certificates filed on or before April 17, 1967.
§ 1.401(e)-3 Requirements for qualification of trusts and plans benefiting owner-employees.
§ 1.503(e)-3 Effective dates.
§ 1.503(e)-4 Disallowance of charitable deductions for certain gifts made before January 1, 1970.
§ 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.
§ 1.1402(e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
§ 1.669(e)-2A Illustration of the provisions of section 669.
§ 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.
§ 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
§ 1.1402(e)-3A Time limitation for filing application for exemption.
§ 1.669(e)-1A Pro rata portion of taxes deemed distributed.
§ 1.1402(e)-4A Period for which exemption is effective.
§ 1.1402(e)-1A Application of regulations under section 1402(e).
§ 1.665(e)-1A Preceding taxable year.
§ 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
§ 1.72(e)-1T Treatment of distributions where substantially all contributions are employee contributions (temporary).
§ 1.927(e)-2T Temporary regulations; effect of boycott participation on FSC and small FSC benefits.
§ 1.432(e)(9)-1T Benefit suspensions for multiemployer plans in critical and declining status (temporary).
§ 1.904(f)-0 Outline of regulation provisions.
§ 1.415(f)-1 Aggregating plans.
§ 1.263(f)-1 Reasonable repair allowance.
§ 1.414(f)-1 Definition of multiemployer plan.
§ 1.267(f)-1 Controlled groups.
§ 1.430(f)-1 Effect of prefunding balance and funding standard carryover balance.
§ 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
§ 1.691(f)-1 Cross reference.
§ 1.1402(f)-1 Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
§ 1.927(f)-1 Election and termination of status as a Foreign Sales Corporation.
§ 1.503(f)-1 Loans by employers who are prohibited from pledging assets.
§ 1.401(f)-1 Certain custodial accounts and annuity contracts.
§ 1.167(f)-1 Reduction of salvage value taken into account for certain personal property.
§ 1.514(f)-1 Definition of business lease.
§ 1.1248(f)-1 Certain nonrecognition distributions.
§ 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond financing.
§ 1.642(f)-1 Amortization deductions.
§ 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).
§ 1.672(f)-1 Foreign persons not treated as owners.
§ 1.147(f)-1 Public approval of private activity bonds.
§ 1.672(f)-2 Certain foreign corporations.
§ 1.1248(f)-2 Exceptions for certain distributions and attribution rules.
§ 1.904(f)-2 Recapture of overall foreign losses.
§ 1.672(f)-3 Exceptions to general rule.
§ 1.904(f)-3 Allocation of net operating losses and net capital losses.
§ 1.1248(f)-3 Reasonable cause and effective/applicability dates.
§ 1.672(f)-4 Recharacterization of purported gifts.
§ 1.904(f)-4 Recapture of foreign losses out of accumulation distributions from a foreign trust.
§ 1.672(f)-5 Special rules.
§ 1.904(f)-5 Special rules for recapture of overall foreign losses of a domestic trust.
§ 1.904(f)-6 Transitional rule for recapture of FORI and general limitation overall foreign losses incurred in taxable years beginning before January 1, 1983, from foreign source taxable income subject to the general limitation in taxable years beginning after December 31, 1982.
§ 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.
§ 1.669(f)-1A Character of capital gain.
§ 1.669(f)-2A Exception for capital gain distributions from certain trusts.
§ 1.665(f)-1A Undistributed capital gain.
§ 1.904(f)-7T Separate limitation loss and the separate limitation loss account (temporary).
§ 1.904(f)-2T Recapture of overall foreign losses (temporary).
§ 1.904(f)-8T Recapture of separate limitation loss accounts (temporary).
§ 1.1248(f)-3T Reasonable cause and effective/applicability dates (temporary).
§ 1.904(f)-0T Outline of regulation provisions (temporary).
§ 1.168(f)(8)-1T Safe-harbor lease information returns concerning qualified mass commuting vehicles (temporary).
§ 1.904(f)-1T Overall foreign loss and the overall foreign loss account (temporary).
§ 1.56(g)-0 Table of Contents.
§ 1.904(g)-0 Outline of regulation provisions.
§ 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents.
§ 1.475(g)-1 Effective dates.
§ 1.1402(g)-1 Treatment of certain remuneration erroneously reported as net earnings from self-employment.
§ 1.642(g)-1 Disallowance of double deductions; in general.
§ 1.143(g)-1 Requirements related to arbitrage.
§ 1.415(g)-1 Disqualification of plans and trusts.
§ 1.514(g)-1 Business lease indebtedness.
§ 1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
§ 1.414(g)-1 Definition of plan administrator.
§ 1.1033(g)-1 Condemnation of real property held for productive use in trade or business or for investment.
§ 1.149(g)-1 Hedge bonds.
§ 1.167(g)-1 Basis for depreciation.
§ 1.56(g)-1 Adjusted current earnings.
§ 1.904(g)-1 Overall domestic loss and the overall domestic loss account.
§ 1.404(g)-1 Deduction of employer liability payments.
§ 1.430(g)-1 Valuation date and valuation of plan assets.
§ 1.402(g)-1 Limitation on exclusion for elective deferrals.
§ 1.642(g)-2 Deductions included.
§ 1.402(g)-2 Increased limit for catch-up contributions.
§ 1.904(g)-2 Recapture of overall domestic losses.
§ 1.904(g)-3 Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for the recapture of separate limitation losses, overall foreign losses, and overall domestic losses.
§ 1.665(g)-2A Application of separate share rule.
§ 1.665(g)-1A Capital gain distribution.
§ 1.904(g)-1T Overall domestic loss and the overall domestic loss account (temporary).
§ 1.904(g)-0T Outline of regulation provisions (temporary).
§ 1.904(g)-2T Recapture of overall domestic losses (temporary).
§ 1.904(g)-3T Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for recapture of separate limitation losses, overall foreign losses, and overall domestic losses (temporary).
§ 1.1402(h)-1 Members of certain religious groups opposed to insurance.
§ 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
§ 1.643(h)-1 Distributions by certain foreign trusts through intermediaries.
§ 1.501(h)-1 Application of the expenditure test to expenditures to influence legislation; introduction.
§ 1.430(h)(3)-1 Mortality tables used to determine present value.
§ 1.642(h)-1 Unused loss carryovers on termination of an estate or trust.
§ 1.1033(h)-1 Effective date.
§ 1.168(h)-1 Like-kind exchanges involving tax-exempt use property.
§ 1.430(h)(2)-1 Interest rates used to determine present value.
§ 1.167(h)-1 Life tenants and beneficiaries of trusts and estates.
§ 1.338(h)(10)-1 Deemed asset sale and liquidation.
§ 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.
§ 1.642(h)-2 Excess deductions on termination of an estate or trust.
§ 1.501(h)-2 Electing the expenditure test.
§ 1.642(h)-3 Meaning of “beneficiaries succeeding to the property of the estate or trust”.
§ 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.
§ 1.642(h)-4 Allocation.
§ 1.642(h)-5 Example.
§ 1.168(i)-0 Table of contents for the general asset account rules.
§ 1.108(i)-0 Definitions and effective/applicability dates.
§ 1.904(i)-0 Outline of regulation provisions.
§ 1.904(i)-1 Limitation on use of deconsolidation to avoid foreign tax credit limitations.
§ 1.168(i)-1 General asset accounts.
§ 1.338(i)-1 Effective/applicability date.
§ 1.430(i)-1 Special rules for plans in at-risk status.
§ 1.108(i)-1 Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
§ 1.412(i)-1 Certain insurance contract plans.
§ 1.642(i)-1 Certain distributions by cemetery perpetual care funds.
§ 1.167(i)-1 Depreciation of improvements in the case of mines, etc.
§ 1.168(i)-2 Lease term.
§ 1.108(i)-2 Application of section 108(i) to partnerships and S corporations.
§ 1.642(i)-2 Definitions.
§ 1.168(i)-3 Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property.
§ 1.108(i)-3 Rules for the deduction of OID.
§ 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.
§ 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).
§ 1.168(i)-0T Table of contents for the general asset account rules (temporary).
§ 1.168(i)-7T Accounting for MACRS property (temporary).
§ 1.168(i)-1T General asset accounts (temporary).
§ 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)-3T Rules for the deduction of OID (temporary).
§ 1.168(i)-8T Dispositions of MACRS property (temporary).
§ 1.108(i)-2T Application of section 108(i) to partnerships and S corporations (temporary).
§ 1.904(j)-0 Outline of regulation provisions.
§ 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation.
§ 1.1031(j)-1 Exchanges of multiple properties.
§ 1.415(j)-1 Limitation year.
§ 1.430(j)-1 Payment of minimum required contributions.
§ 1.168(j)-1T Questions and answers concerning tax-exempt entity leasing rules (temporary).
§ 1.401(k)-0 Table of contents.
§ 1.168(k)-0 Table of contents.
§ 1.1031(k)-1 Treatment of deferred exchanges.
§ 1.162(k)-1 Disallowance of deduction for reacquisition payments.
§ 1.168(k)-1 Additional first year depreciation deduction.
§ 1.401(k)-1 Certain cash or deferred arrangements.
§ 1.501(k)-1 Communist-controlled organizations.
§ 1.401(k)-2 ADP test.
§ 1.401(k)-3 Safe harbor requirements.
§ 1.404(k)-3 Disallowance of deduction for reacquisition payments.
§ 1.401(k)-4 SIMPLE 401(k) plan requirements.
§ 1.401(k)-5 Special rules for mergers, acquisitions and similar events. [Reserved]
§ 1.401(k)-6 Definitions.
§ 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
§ 1.7701(l)-0 Table of contents.
§ 1.401(l)-0 Table of contents.
§ 1.162(l)-0 Table of Contents.
§ 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
§ 1.167(l)-1 Limitations on reasonable allowance in case of property of certain public utilities.
§ 1.412(l)(7)-1 Mortality tables used to determine current liability.
§ 1.7701(l)-1 Conduit financing arrangements.
§ 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
§ 1.162(l)-1 Deduction for health insurance costs of self-employed individuals.
§ 1.167(l)-2 Public utility property; election as to post-1969 property representing growth in capacity.
§ 1.401(l)-2 Permitted disparity for defined contribution plans.
§ 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
§ 1.167(l)-3 Multiple regulation, asset acquisitions, reorganizations, etc.
§ 1.401(l)-3 Permitted disparity for defined benefit plans.
§ 1.167(l)-4 Public utility property; election to use asset depreciation range system.
§ 1.401(l)-4 Special rules for railroad plans.
§ 1.7701(l)-4 Rules regarding inversion transactions.
§ 1.401(l)-5 Overall permitted disparity limits.
§ 1.401(l)-6 Effective dates and transition rules.
§ 1.1400L(b)-1 Additional first year depreciation deduction for qualified New York Liberty Zone property.
§ 1.162(l)-1T Deduction for health insurance costs of self-employed individuals (temporary).
§ 1.7701(l)-4T Rules regarding inversion transactions (temporary).
§ 1.401(m)-0 Table of contents.
§ 1.167(m)-1 Class lives.
§ 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. [Reserved]
§ 1.401(m)-5 Definitions.
§ 1.901(m)-1T Definitions (temporary).
§ 1.901(m)-2T Covered asset acquisitions and relevant foreign assets (temporary).
§ 1.901(m)-3T Disqualified tax amount and aggregate basis difference carryover (temporary). [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]
§ 1.103(n)-3T Private activity bond limit (temporary).
§ 1.103(n)-1T Limitation on aggregrate amount of private activity bonds (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)-7T Election to allocate State ceiling to certain facilities for local furnishing of electricity (temporary).
§ 1.103(n)-6T Determinations of population (temporary).
§ 1.103(n)-2T Private activity bond defined (temporary).
§ 1.72(p)-1 Loans treated as distributions.
§ 1.409(p)-1 Prohibited allocation of securities in an S corporation.
§ 1.409(p)-1T Prohibited allocations of securities in an S corporation (temporary).
§ 1.408(q)-1 Deemed IRAs in qualified employer plans.
§ 1.414(q)-1 Highly compensated employee.
§ 1.414(q)-1T Highly compensated employee (temporary).
§ 1.414(r)-0 Table of contents.
§ 1.501(r)-0 Outline of regulations.
§ 1.414(r)-1 Requirements applicable to qualified separate lines of business.
§ 1.501(r)-1 Definitions.
§ 1.414(r)-2 Line of business.
§ 1.501(r)-2 Failures to satisfy section 501(r).
§ 1.414(r)-3 Separate line of business.
§ 1.501(r)-3 Community health needs assessments.
§ 1.414(r)-4 Qualified separate line of business — fifty-employee and notice requirements.
§ 1.501(r)-4 Financial assistance policy and emergency medical care policy.
§ 1.414(r)-5 Qualified separate line of business — administrative scrutiny requirement — safe harbors.
§ 1.501(r)-5 Limitation on charges.
§ 1.414(r)-6 Qualified separate line of business — administrative scrutiny requirement — individual determinations.
§ 1.501(r)-6 Billing and collection.
§ 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.
§ 1.501(r)-7 Effective/applicability dates.
§ 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). [Reserved]
§ 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.
§§ 1.475(a)-1 — 1.475(a)-2 [Reserved]
§§ 1.904(f)-9 — 1.904(f)-11 [Reserved]
§ 1.401-0 Scope and definitions.
§ 1.461-0 Table of contents.
§ 1.141-0 Table of contents.
§ 1.441-0 Table of contents.
§ 1.1031-0 Table of contents.
§ 1.611-0 Regulatory authority.
§ 1.1271-0 Original issue discount; effective date; table of contents.
§ 1.1361-0 Table of contents.
§ 1.1441-0 Outline of regulation provisions for section 1441.
§ 1.41-0 Table of contents.
§ 1.1471-0 Outline of regulation provisions for sections 1471 through 1474.
§ 1.181-0 Table of contents.
§ 1.981-0 Repeal of section 981; effective dates.
§ 1.1291-0 Treatment of shareholders of certain passive foreign investment companies; table of contents.
§ 1.881-0 Table of contents.
§ 1.1561-0 Table of contents.
§ 1.1411-0 Table of contents of provisions applicable to section 1411.
§ 1.1551-1 Disallowance of surtax exemption and accumulated earnings credit.
§ 1.9101-1 Permission to submit information required by certain returns and statements on magnetic tape.
§ 1.1221-1 Meaning of terms.
§ 1.871-1 Classification and manner of taxing alien individuals.
§ 1.1081-1 Terms used.
§ 1.171-1 Bond premium.
§ 1.561-1 Deduction for dividends paid.
§ 1.6011-1 General requirement of return, statement, or list.
§ 1.461-1 General rule for taxable year of deduction.
§ 1.971-1 Definitions with respect to export trade corporations.
§ 1.1251-1 General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income.
§ 1.1461-1 Payment and returns of tax withheld.
§ 1.581-1 Banks.
§ 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.
§ 1.1451-1 Tax-free covenant bonds issued before January 1, 1934.
§ 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
§ 1.71-1 Alimony and separate maintenance payments; income to wife or former wife.
§ 1.51-1 Amount of credit.
§ 1.31-1 Credit for tax withheld on wages.
§ 1.1201-1 Alternative tax.
§ 1.471-1 Need for inventories.
§ 1.211-1 Allowance of deductions.
§ 1.421-1 Meaning and use of certain terms.
§ 1.6071-1 Time for filing returns and other documents.
§ 1.721-1 Nonrecognition of gain or loss on contribution.
§ 1.951-1 Amounts included in gross income of United States shareholders.
§ 1.1271-1 Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments.
§ 1.161-1 Allowance of deductions.
§ 1.1481-1 [Reserved]
§ 1.511-1 Imposition and rates of tax.
§ 1.6151-1 Time and place for paying tax shown on returns.
§ 1.261-1 General rule for disallowance of deductions.
§ 1.591-1 Deduction for dividends paid on deposits.
§ 1.1491-1 Imposition of tax.
§ 1.11-1 Tax on corporations.
§ 1.671-1 Grantors and others treated as substantial owners; scope.
§ 1.761-1 Terms defined.
§ 1.6081-1 Extension of time for filing returns.
§ 1.1401-1 Tax on self-employment income.
§ 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business.
§ 1.851-1 Definition of regulated investment company.
§ 1.771-1 Effective date.
§ 1.21-1 Expenses for household and dependent care services necessary for gainful employment.
§ 1.1361-1 S corporation defined.
§ 1.141-1 Definitions and rules of general application.
§ 1.631-1 Election to consider cutting as sale or exchange.
§ 1.151-1 Deductions for personal exemptions.
§ 1.271-1 Debts owed by political parties.
§ 1.6041-1 Return of information as to payments of $600 or more.
§ 1.481-1 Adjustments in general.
§ 1.6851-1 Termination assessments of income tax.
§ 1.121-1 Exclusion of gain from sale or exchange of a principal residence.
§ 1.531-1 Imposition of tax.
§ 1.6091-1 Place for filing returns or other documents.
§ 1.111-1 Recovery of certain items previously deducted or credited.
§ 1.611-1 Allowance of deduction for depletion.
§ 1.41-1 Credit for increasing research activities.
§ 1.331-1 Corporate liquidations.
§ 1.601-1 Special deduction for bank affiliates.
§ 1.1241-1 Cancellation of lease or distributor's agreement.
§ 1.741-1 Recognition and character of gain or loss on sale or exchange.
§ 1.351-1 Transfer to corporation controlled by transferor.
§ 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
§ 1.1001-1 Computation of gain or loss.
§ 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
§ 1.61-1 Gross income.
§ 1.541-1 Imposition of tax.
§ 1.441-1 Period for computation of taxable income.
§ 1.451-1 General rule for taxable year of inclusion.
§ 1.521-1 Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521.
§ 1.361-1 Nonrecognition of gain or loss to corporations.
§ 1.701-1 Partners, not partnership, subject to tax.
§ 1.801-1 Definitions.
§ 1.6411-1 Tentative carryback adjustments.
§ 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
§ 1.1471-1 Scope of chapter 4 and definitions.
§ 1.881-1 Manner of taxing foreign corporations.
§ 1.861-1 Income from sources within the United States.
§ 1.1051-1 Basis of property acquired during affiliation.
§ 1.731-1 Extent of recognition of gain or loss on distribution.
§ 1.1091-1 Losses from wash sales of stock or securities.
§ 1.1321-1 Involuntary liquidation of lifo inventories.
§ 1.6061-1 Signing of returns and other documents by individuals.
§ 1.6161-1 Extension of time for paying tax or deficiency.
§ 1.241-1 Allowance of special deductions.
§ 1.941-1 Special deduction for China Trade Act corporations.
§ 1.6361-1 Collection and administration of qualified State individual income taxes.
§ 1.341-1 Collapsible corporations; in general.
§ 1.1341-1 Restoration of amounts received or accrued under claim of right.
§ 1.1381-1 Organizations to which part applies.
§ 1.811-1 Taxable years affected.
§ 1.1071-1 Gain from sale or exchange to effectuate policies of Federal Communications Commission.
§ 1.9001-1 Change from retirement to straight-line method of computing depreciation.
§ 1.1331-1 Recoveries in respect of war losses.
§ 1.301-1 Rules applicable with respect to distributions of money and other property.
§ 1.1211-1 Limitation on capital losses.
§ 1.1561-1 General rules regarding certain tax benefits available to the component members of a controlled group of corporations.
§ 1.551-1 General rule.
§ 1.751-1 Unrealized receivables and inventory items.
§ 1.831-1 Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.
§ 1.961-1 Increase in basis of stock in controlled foreign corporations and of other property.
§ 1.181-1 Deduction for qualified film and television production costs.
§ 1.1291-1 Taxation of U.S. persons that are shareholders of section 1291 funds.
§ 1.1021-1 Sale of annuities.
§ 1.281-1 In general.
§ 1.981-1 Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
§ 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
§ 1.621-1 Payments to encourage exploration, development, and mining for defense purposes.
§ 1.901-1 Allowance of credit for taxes.
§ 1.6001-1 Records.
§ 1.1301-1 Averaging of farm and fishing income.
§ 1.221-1 Deduction for interest paid on qualified education loans after December 31, 2001.
§ 1.1011-1 Adjusted basis.
§ 1.991-1 Taxation of a domestic international sales corporation.
§ 1.1-1 Income tax on individuals.
§ 1.1411-1 General rules.
§ 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
§ 1.701-2 Anti-abuse rule.
§ 1.921-2 Foreign Sales Corporation — general rules.
§ 1.551-2 Amount included in gross income.
§ 1.801-2 Taxable years affected.
§ 1.731-2 Partnership distributions of marketable securities.
§ 1.71-2 Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
§ 1.981-2 Foreign law community income for taxable years beginning before January 1, 1967.
§ 1.421-2 General rules.
§ 1.41-2 Qualified research expenses.
§ 1.611-2 Rules applicable to mines, oil and gas wells, and other natural deposits.
§ 1.6081-2 Automatic extension of time to file certain returns filed by partnerships.
§ 1.1041-2 Redemptions of stock.
§ 1.871-2 Determining residence of alien individuals.
§ 1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjustment date.
§ 1.151-2 Additional exemptions for dependents.
§ 1.901-2 Income, war profits, or excess profits tax paid or accrued.
§ 1.441-2 Election of taxable year consisting of 52-53 weeks.
§ 1.1441-2 Amounts subject to withholding.
§ 1.1001-2 Discharge of liabilities.
§ 1.1091-2 Basis of stock or securities acquired in “wash sales”.
§ 1.461-2 Contested liabilities.
§ 1.811-2 Dividends to policyholders.
§ 1.1071-2 Nature and effect of election.
§ 1.101-2 Employees' death benefits.
§ 1.821-2 Taxable years affected.
§ 1.721-2 Noncompensatory options.
§ 1.951-2 Coordination of subpart F with election of a foreign investment company to distribute income.
§ 1.451-2 Constructive receipt of income.
§ 1.61-2 Compensation for services, including fees, commissions, and similar items.
§ 1.6011-2 Returns, etc., of DISC's and former DISC's.
§§ 1.453-1 — 1.453-2 [Reserved]
§ 1.1471-2 Requirement to deduct and withhold tax on withholdable payments to certain FFIs.
§ 1.1221-2 Hedging transactions.
§ 1.961-2 Reduction in basis of stock in foreign corporations and of other property.
§ 1.6041-2 Return of information as to payments to employees.
§ 1.471-2 Valuation of inventories.
§ 1.1231-2 Livestock held for draft, breeding, dairy, or sporting purposes.
§ 1.561-2 When dividends are considered paid.
§ 1.171-2 Amortization of bond premium.
§ 1.631-2 Gain or loss upon the disposal of timber under cutting contract.
§ 1.341-2 Definitions.
§ 1.861-2 Interest.
§ 1.1-2 Limitation on tax.
§ 1.851-2 Limitations.
§ 1.1381-2 Tax on certain farmers' cooperatives.
§ 1.121-2 Limitations.
§ 1.511-2 Organizations subject to tax.
§ 1.1251-2 Excess deductions account.
§ 1.6411-2 Computation of tentative carryback adjustment.
§ 1.671-2 Applicable principles.
§ 1.221-2 Deduction for interest due and paid on qualified education loans before January 1, 2002.
§ 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.
§ 1.1361-2 Definitions relating to S corporation subsidiaries.
§ 1.31-2 Credit for “special refunds” of employee social security tax.
§ 1.351-2 Receipt of property.
§ 1.21-2 Limitations on amount creditable.
§ 1.181-2 Election to deduct production costs.
§ 1.911-2 Qualified individuals.
§ 1.1451-2 Exemptions from withholding under section 1451.
§ 1.6091-2 Place for filing income tax returns.
§ 1.481-2 Limitation on tax.
§ 1.281-2 Effect of section 281 upon the computation of taxable income.
§ 1.581-2 Mutual savings banks, building and loan associations, and cooperative banks.
§ 1.6001-2 Returns.
§ 1.831-2 Taxable years affected.
§ 1.141-2 Private activity bond tests.
§ 1.1461-2 Adjustments for overwithholding or underwithholding of tax.
§ 1.6851-2 Certificates of compliance with income tax laws by departing aliens.
§ 1.881-2 Taxation of foreign corporations not engaged in U.S. business.
§ 1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations.
§ 1.1011-2 Bargain sale to a charitable organization.
§ 1.1081-2 Purpose and scope of exception.
§ 1.1561-2 Special rules for allocating reductions of certain section 1561(a) tax-benefit items.
§ 1.941-2 Meaning of terms used in connection with China Trade Act corporations.
§ 1.401-2 Impossibility of diversion under the trust instrument.
§ 1.1411-2 Application to individuals.
§ 1.1441-3 Determination of amounts to be withheld.
§ 1.6011-3 Requirement of statement from payees of certain gambling winnings.
§ 1.1561-3 Allocation of the section 1561(a) tax items.
§ 1.6851-3 Furnishing of bond to insure payment; cross reference.
§ 1.41-3 Base amount for taxable years beginning on or after January 3, 2001.
§ 1.141-3 Definition of private business use.
§ 1.1471-3 Identification of payee.
§ 1.551-3 Deduction for obligations of the United States and its instrumentalities.
§ 1.6041-3 Payments for which no return of information is required under section 6041.
§ 1.911-3 Determination of amount of foreign earned income to be excluded.
§ 1.481-3 Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
§ 1.1-3 Change in rates applicable to taxable year.
§ 1.351-3 Records to be kept and information to be filed.
§ 1.341-3 Presumptions.
§ 1.941-3 Illustration of principles.
§ 1.101-3 Interest payments.
§ 1.581-3 Definition of bank prior to September 28, 1962.
§ 1.6411-3 Allowance of adjustments.
§ 1.981-3 Definitions and other special rules.
§ 1.1081-3 Exchanges of stock or securities solely for stock or securities.
§ 1.471-3 Inventories at cost.
§ 1.611-3 Rules applicable to timber.
§ 1.1221-3 Time and manner for electing capital asset treatment for certain self-created musical works.
§ 1.171-3 Special rules for certain bonds.
§ 1.6081-3 Automatic extension of time for filing corporation income tax returns.
§ 1.671-3 Attribution or inclusion of income, deductions, and credits against tax.
§ 1.831-3 Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years beginning after December 31, 1962.
§ 1.881-3 Conduit financing arrangements.
§ 1.951-3 Coordination of subpart F with foreign personal holding company provisions.
§ 1.21-3 Special rules applicable to married taxpayers.
§ 1.901-3 Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.
§ 1.181-3 Qualified film or television production.
§ 1.121-3 Reduced maximum exclusion for taxpayers failing to meet certain requirements.
§ 1.6091-3 Filing certain international income tax returns.
§ 1.761-3 Certain option holders treated as partners.
§ 1.1071-3 Reduction of basis of property pursuant to election under section 1071.
§ 1.1361-3 QSub election.
§ 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.
§ 1.851-3 Rules applicable to section 851(b)(3).
§ 1.871-3 Residence of alien seamen.
§ 1.861-3 Dividends.
§ 1.1461-3 Withholding under section 1446.
§ 1.511-3 Provisions generally applicable to the tax on unrelated business income.
§ 1.811-3 Cross-reference.
§ 1.631-3 Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest.
§ 1.1001-3 Modifications of debt instruments.
§ 1.9001-3 Basis adjustments for taxable years between changeover date and 1956 adjustment date.
§ 1.61-3 Gross income derived from business.
§ 1.801-3 Definitions.
§ 1.441-3 Taxable year of a personal service corporation.
§ 1.151-3 Definitions.
§ 1.1251-3 Definitions relating to section 1251.
§ 1.281-3 Definitions.
§ 1.401-3 Requirements as to coverage.
§ 1.461-3 Prepaid interest. [Reserved]
§ 1.1411-3 Application to estates and trusts.
§ 1.1081-4 Exchanges of property for property by corporations.
§ 1.441-4 Effective date.
§ 1.151-4 Amount of deduction for each exemption under section 151.
§ 1.6091-4 Exceptional cases.
§ 1.851-4 Determination of status.
§ 1.1471-4 FFI agreement.
§ 1.911-4 Determination of housing cost amount eligible for exclusion or deduction.
§ 1.461-4 Economic performance.
§ 1.1441-4 Exemptions from withholding for certain effectively connected income and other amounts.
§ 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.
§ 1.281-4 Taxable years affected.
§ 1.9001-4 Adjustments required in computing excess-profits credit.
§ 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 1.341-4 Limitations on application of section.
§ 1.101-4 Payment of life insurance proceeds at a date later than death.
§ 1.6081-4 Automatic extension of time for filing individual income tax return.
§ 1.871-4 Proof of residence of aliens.
§ 1.401-4 Discrimination as to contributions or benefits (before 1994).
§ 1.171-4 Election to amortize bond premium on taxable bonds.
§ 1.831-4 Election of multiple line companies to be taxed on total income.
§ 1.6411-4 Consolidated groups.
§ 1.61-4 Gross income of farmers.
§ 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
§ 1.181-4 Special rules.
§ 1.1251-4 Exceptions and limitations.
§§ 1.7872-1 — 1.7872-4 [Reserved]
§ 1.121-4 Special rules.
§ 1.801-4 Life insurance reserves.
§ 1.881-4 Recordkeeping requirements concerning conduit financing arrangements.
§ 1.21-4 Payments to certain related individuals.
§ 1.1001-4 Modifications of certain derivative contracts.
§ 1.451-4 Accounting for redemption of trading stamps and coupons.
§ 1.141-4 Private security or payment test.
§ 1.1361-4 Effect of QSub election.
§ 1.6041-4 Foreign-related items and other exceptions.
§ 1.551-4 Information in return.
§ 1.671-4 Method of reporting.
§ 1.611-4 Depletion as a factor in computing earnings and profits for dividend purposes.
§ 1.1071-4 Manner of election.
§ 1.471-4 Inventories at cost or market, whichever is lower.
§ 1.481-4 Adjustments taken into account with consent.
§ 1.861-4 Compensation for labor or personal services.
§ 1.511-4 Minimum tax for tax preferences.
§ 1.1411-4 Definition of net investment income.
§ 1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
§ 1.851-5 Examples.
§ 1.911-5 Special rules for married couples.
§ 1.801-5 Total reserves.
§ 1.181-5 Examples.
§ 1.101-5 Alimony, etc., payments.
§ 1.551-5 Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders.
§ 1.451-5 Advance payments for goods and long-term contracts.
§ 1.171-5 Effective date and transition rules.
§ 1.1441-5 Withholding on payments to partnerships, trusts, and estates.
§ 1.1081-5 Distribution solely of stock or securities.
§ 1.121-5 Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
§ 1.611-5 Depreciation of improvements.
§ 1.881-5 Exception for certain possessions corporations.
§ 1.41-5 Basic research for taxable years beginning after December 31, 1986. [Reserved]
§ 1.61-5 Allocations by cooperative associations; per-unit retain certificates — tax treatment as to cooperatives and patrons.
§ 1.671-5 Reporting for widely held fixed investment trusts.
§ 1.481-5 Effective dates.
§ 1.471-5 Inventories by dealers in securities.
§ 1.6011-5 Required use of magnetic media for corporate income tax returns.
§ 1.1471-5 Definitions applicable to section 1471.
§ 1.6041-5 Information as to actual owner.
§ 1.461-5 Recurring item exception.
§ 1.141-5 Private loan financing test.
§ 1.1361-5 Termination of QSub election.
§ 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.
§ 1.871-5 Loss of residence by an alien.
§ 1.861-5 Rentals and royalties.
§ 1.1001-5 European Monetary Union (conversion to the euro).
§ 1.341-5 Application of section.
§ 1.821-5 Special transitional underwriting loss.
§ 1.1411-5 Trades or businesses to which tax applies.
§ 1.61-6 Gains derived from dealings in property.
§ 1.871-6 Duty of witholding agent to determine status of alien payees.
§ 1.141-6 Allocation and accounting rules.
§ 1.1441-6 Claim of reduced withholding under an income tax treaty.
§ 1.471-6 Inventories of livestock raisers and other farmers.
§ 1.41-6 Aggregation of expenditures.
§ 1.401-6 Termination of a qualified plan.
§ 1.451-6 Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
§ 1.6081-6 Automatic extension of time to file estate or trust income tax return.
§ 1.911-6 Disallowance of deductions, exclusions, and credits.
§ 1.341-6 Exceptions to application of section.
§ 1.461-6 Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
§ 1.1471-6 Payments beneficially owned by exempt beneficial owners.
§ 1.801-6 Adjustments in reserves for policy loans.
§ 1.181-6 Effective/applicability date.
§ 1.861-6 Sale of real property.
§ 1.101-6 Effective date.
§ 1.851-6 Investment companies furnishing capital to development corporations.
§ 1.6011-6 [Reserved]
§ 1.1081-6 Transfers within system group.
§ 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
§ 1.1361-6 Effective date.
§ 1.1411-6 Income on investment of working capital subject to tax.
§ 1.851-7 Certain unit investment trusts.
§ 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
§ 1.451-7 Election relating to livestock sold on account of drought.
§ 1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
§ 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business.
§ 1.911-7 Procedural rules.
§ 1.801-7 Variable annuities.
§ 1.1081-7 Sale of stock or securities received upon exchange by members of system group.
§ 1.471-7 Inventories of miners and manufacturers.
§ 1.61-7 Interest.
§ 1.1441-7 General provisions relating to withholding agents.
§ 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.
§ 1.6041-7 Magnetic media requirement.
§ 1.341-7 Certain sales of stock of consenting corporations.
§ 1.861-7 Sale of personal property.
§ 1.401-7 Forfeitures under a qualified pension plan.
§ 1.41-7 Special rules.
§ 1.141-7 Special rules for output facilities.
§ 1.1411-7 Exception for dispositions of interests in partnerships and S corporations. [Reserved]
§ 1.41-8 Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
§ 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
§ 1.1081-8 Exchanges in which money or other nonexempt property is received.
§ 1.861-8 Computation of taxable income from sources within the United States and from other sources and activities.
§ 1.911-8 Former deduction for certain expenses of living abroad.
§ 1.471-8 Inventories of retail merchants.
§ 1.1441-8 Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
§ 1.401-8 Custodial accounts prior to January 1, 1974.
§ 1.6041-8 Cross-reference to penalties.
§ 1.871-8 Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
§ 1.6081-8 Extension of time to file certain information returns.
§ 1.141-8 $15 million limitation for output facilities.
§ 1.61-8 Rents and royalties.
§ 1.801-8 Contracts with reserves based on segregated asset accounts.
§ 1.1411-8 Exception for distributions from qualified plans.
§ 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under §1.671-5.
§ 1.6081-9 Automatic extension of time to file exempt organization returns.
§ 1.861-9 Allocation and apportionment of interest expense.
§ 1.41-9 Alternative simplified credit.
§ 1.471-9 Inventories of acquiring corporations.
§ 1.1291-9 Deemed dividend election.
§ 1.61-9 Dividends.
§ 1.1081-9 Requirements with respect to order of Securities and Exchange Commission.
§ 1.401-9 Face-amount certificates — nontransferable annuity contracts.
§ 1.1441-9 Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
§ 1.871-9 Nonresident alien students or trainees deemed to be engaged in U.S. business.
§ 1.141-9 Unrelated or disproportionate use test.
§ 1.1411-9 Exception for self-employment income.
§ 1.141-10 Coordination with volume cap. [Reserved]
§ 1.1291-10 Deemed sale election.
§ 1.471-10 Applicability of long-term contract methods.
§ 1.861-10 Special allocations of interest expense.
§ 1.1081-10 Nonapplication of other provisions of the Internal Revenue Code of 1954.
§ 1.6081-10 Automatic extension of time to file withholding tax return for U.S. source income of foreign persons.
§ 1.401-10 Definitions relating to plans covering self-employed individuals.
§ 1.61-10 Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
§ 1.871-10 Election to treat real property income as effectively connected with U.S. business.
§ 1.1441-10 Withholding agents with respect to fast-pay arrangements.
§ 1.1411-10 Controlled foreign corporations and passive foreign investment companies.
§ 1.6041-10 Return of information as to payments of winnings from bingo, keno, and slot machine play.
§ 1.471-11 Inventories of manufacturers.
§ 1.141-11 Acquisition of nongovernmental output property. [Reserved]
§ 1.61-11 Pensions.
§ 1.871-11 Gains from sale or exchange of patents, copyrights, or similar property.
§ 1.861-11 Special rules for allocating and apportioning interest expense of an affiliated group of corporations.
§ 1.401-11 General rules relating to plans covering self-employed individuals.
§ 1.6081-11 Automatic extension of time for filing certain employee plan returns.
§ 1.1081-11 Records to be kept and information to be filed with returns.
§ 1.61-12 Income from discharge of indebtedness.
§ 1.401-12 Requirements for qualification of trusts and plans benefiting owner-employees.
§ 1.141-12 Remedial actions.
§ 1.871-12 Determination of tax on treaty income.
§ 1.861-12 Characterization rules and adjustments for certain assets.
§ 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or residence.
§ 1.61-13 Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
§ 1.401-13 Excess contributions on behalf of owner-employees.
§ 1.141-13 Refunding issues.
§ 1.141-14 Anti-abuse rules.
§ 1.871-14 Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.
§ 1.401-14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
§ 1.61-14 Miscellaneous items of gross income.
§ 1.861-14 Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations.
§ 1.141-15 Effective/applicability dates.
§ 1.861-15 Income from certain aircraft or vessels first leased on or before December 28, 1980.
§ 1.61-15 Options received as payment of income.
§ 1.871-15 Treatment of dividend equivalents.
§ 1.141-16 Effective dates for qualified private activity bond provisions.
§ 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.
§ 1.61-21 Taxation of fringe benefits.
§ 1.61-22 Taxation of split-dollar life insurance arrangements.
§§ 1.282-1.300 [Reserved]
§§ 1.384-1.400 [Reserved]
§§ 1.386-1.400 [Reserved]
§§ 1.425-1.429 [Reserved]
§§ 1.432-1.435 [Reserved]
§§ 1.433-1.435 [Reserved]
§§ 1.434-1.435 [Reserved]
§§ 1.437-1.440 [Reserved]
§§ 1.484-1.500 [Reserved]
§§ 1.639-1.640 [Reserved]
§§ 1.849-1.850 [Reserved]
§§ 1.998-1.1000 [Reserved]
§ 1.1374-1A Tax imposed on certain capital gains.
§ 1.150-1A Definitions.
§ 1.1502-41A Determination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997.
§ 1.148-11A Effective dates.
§ 1.1502-21A Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997.
§ 1.148-1A Definitions and elections.
§ 1.1502-91A Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999.
§ 1.482-1A Allocation of income and deductions among taxpayers.
§ 1.6041A-1 Returns regarding payments of remuneration for services and certain direct sales.
§ 1.7874-1T Disregard of affiliate-owned stock (temporary).
§ 1.249-1T Limitation on deduction of bond premium on repurchase (temporary).
§ 1.1042-1T Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
§ 1.171-1T Bond premium (temporary).
§ 1.444-1T Election to use a taxable year other than the required taxable year (temporary).
§ 1.163-11T Allocation of certain prepaid qualified mortgage insurance premiums (temporary).
§ 1.419-1T Treatment of welfare benefit funds. (Temporary)
§ 1.133-1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).
§ 1.1445-11T Special rules requiring withholding under §1.1445-5 (temporary).
§ 1.368-1T Purpose and scope of exception of reorganization exchanges (temporary).
§ 1.162-11T Rentals (temporary).
§ 1.1502-81T Alaska Native Corporations.
§ 1.132-1T Exclusion from gross income of certain fringe benefits — 1985 through 1988 (temporary).
§ 1.482-1T Allocation of income and deductions among taxpayers (temporary).
§ 1.181-1T Deduction for qualified film and television production costs (temporary).
§ 1.469-1T General rules (temporary).
§ 1.25-1T Credit for interest paid on certain home mortgages (Temporary).
§ 1.1248-1T Treatment of gain from certain sales or exchanges of stock in certain foreign corporations (temporary).
§ 1.1502-21T Net operating losses (temporary).
§ 1.42-1T 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 (temporary).
§ 1.704-1T Partner's distributive share (temporary).
§ 1.150-1T Definitions (temporary).
§ 1.909-1T Definitions and special rules (temporary).
§ 1.921-1T Temporary regulations providing transition rules for DISCs and FSCs.
§ 1.923-1T Temporary regulations; exempt foreign trade income.
§ 1.892-1T Purpose and scope of regulations (temporary regulations).
§ 1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
§ 1.465-1T Aggregation of certain activities (temporary).
§ 1.382-1T Table of contents (temporary).
§ 1.197-1T Certain elections for intangible property (temporary).
§ 1.71-1T Alimony and separate maintenance payments (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).
§ 1.62-1T Adjusted gross income (temporary).
§ 1.861-11T Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
§ 1.1461-1T Payments and returns of tax withheld (temporary).
§ 1.6709-1T Penalties with respect to mortgage credit certificates (temporary).
§ 1.448-1T Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
§ 1.67-1T 2-percent floor on miscellaneous itemized deductions (temporary).
§ 1.7519-1T Required payments for entities electing not to have required year (temporary).
§ 1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporary).
§ 1.6045-1T Returns of information of brokers and barter exchanges (temporary).
§ 1.215-1T Alimony, etc., payments (temporary).
§ 1.1291-1T Taxation of United States persons that are shareholders of section 1291 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).
§ 1.6046-1T Returns as to organizations or reorganizations of foreign corporations and as to acquisitions of their stock (temporary).
§ 1.1441-1T Requirement for the deduction and withholding of tax on payments to foreign persons (temporary).
§ 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).
§ 1.6041-1T Return of information as to payments of $600 or more (temporary).
§ 1.508-1T Notices (temporary).
§ 1.732-1T Basis of distributed property other than money (temporary).
§ 1.7874-11T Rules regarding inversion gain (temporary).
§ 1.506-1T Organizations required to notify Commissioner of intent to operate under section 501(c)(4) (temporary).
§ 1.50-1T Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer (temporary).
§ 1.165-11T Election to take disaster loss deduction for preceding year (temporary).
§ 1.987-1T Scope, definitions, and special rules (temporary).
§ 1.988-1T Certain definitions and special rules (temporary).
§ 1.6032-1T Returns of banks with respect to common trust funds.
§ 1.6081-1T Extension of time for filing returns (temporary).
§ 1.1362-0 Table of contents.
§ 1.7702-0 Table of contents.
§ 1.882-0 Table of contents.
§ 1.1202-0 Table of contents.
§ 1.6662-0 Table of contents.
§ 1.42-0 Table of contents.
§ 1.1502-0 Effective dates.
§ 1.142-0 Table of contents.
§ 1.132-0 Outline of regulations under section 132.
§ 1.752-0 Table of contents.
§ 1.482-0 Outline of regulations under section 482.
§ 1.902-0 Outline of regulations provisions for section 902.
§ 1.1552-1 Earnings and profits.
§ 1.112-1 Combat zone compensation of members of the Armed Forces.
§ 1.702-1 Income and credits of partner.
§ 1.562-1 Dividends for which the dividends paid deduction is allowable.
§ 1.882-1 Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income.
§ 1.1272-1 Current inclusion of OID in income.
§ 1.142-1 Exempt facility bonds.
§ 1.1362-1 Election to be an S corporation.
§ 1.1252-1 General rule for treatment of gain from disposition of farm land.
§ 1.1212-1 Capital loss carryovers and carrybacks.
§ 1.862-1 Income specifically from sources without the United States.
§ 1.62-1 Adjusted gross income.
§ 1.442-1 Change of annual accounting period.
§ 1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521.
§ 1.6032-1 Returns of banks with respect to common trust funds.
§ 1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
§ 1.912-1 Exclusion of certain cost-of-living allowances.
§ 1.362-1 Basis to corporations.
§ 1.1032-1 Disposition by a corporation of its own capital stock.
§ 1.1502-1 Definitions.
§ 1.332-1 Distributions in liquidation of subsidiary corporation; general.
§ 1.242-1 Deduction for partially tax-exempt interest.
§ 1.302-1 General.
§ 1.1232-1 Bonds and other evidences of indebtedness; scope of section.
§ 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
§ 1.82-1 Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
§ 1.6042-1 Return of information as to dividends paid in calendar years before 1963.
§ 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
§ 1.852-1 Taxation of regulated investment companies.
§ 1.952-1 Subpart F income defined.
§ 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse.
§ 1.122-1 Applicable rules relating to certain reduced uniformed services retirement pay.
§ 1.472-1 Last-in, first-out inventories.
§ 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
§ 1.6062-1 Signing of returns, statements, and other documents made by corporations.
§ 1.742-1 Basis of transferee partner's interest.
§ 1.9002-1 Purpose, applicability, and definitions.
§ 1.1382-1 Taxable income of cooperatives; gross income.
§ 1.872-1 Gross income of nonresident alien individuals.
§ 1.932-1 Coordination of United States and Virgin Islands income taxes.
§ 1.1312-1 Double inclusion of an item of gross income.
§ 1.582-1 Bad debts, losses, and gains with respect to securities held by financial institutions.
§ 1.182-1 Expenditures by farmers for clearing land; in general.
§ 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.
§ 1.212-1 Nontrade or nonbusiness expenses.
§ 1.422-1 Incentive stock options; general rules.
§ 1.1242-1 Losses on small business investment company stock.
§ 1.632-1 Tax on sale of oil or gas properties.
§ 1.1082-1 Basis for determining gain or loss.
§ 1.732-1 Basis of distributed property other than money.
§ 1.6102-1 Computations on returns or other documents.
§ 1.1442-1 Withholding of tax on foreign corporations.
§ 1.1012-1 Basis of property.
§ 1.382-1 Table of contents.
§ 1.612-1 Basis for allowance of cost depletion.
§ 1.502-1 Feeder organizations.
§ 1.102-1 Gifts and inheritances.
§ 1.262-1 Personal, living, and family expenses.
§ 1.992-1 Requirements of a DISC.
§ 1.1222-1 Other terms relating to capital gains and losses.
§ 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance.
§ 1.312-1 Adjustment to earnings and profits reflecting distributions by corporations.
§ 1.132-1 Exclusion from gross income for certain fringe benefits.
§ 1.6012-1 Individuals required to make returns of income.
§ 1.6662-1 Overview of the accuracy-related penalty.
§ 1.172-1 Net operating loss deduction.
§ 1.812-1 Taxable years affected.
§ 1.752-1 Treatment of partnership liabilities.
§ 1.532-1 Corporations subject to accumulated earnings tax.
§ 1.6072-1 Time for filing returns of individuals, estates, and trusts.
§ 1.52-1 Trades or businesses that are under common control.
§ 1.962-1 Limitation of tax for individuals on amounts included in gross income under section 951(a).
§ 1.272-1 Expenditures relating to disposal of coal or domestic iron ore.
§ 1.722-1 Basis of contributing partner's interest.
§ 1.482-1 Allocation of income and deductions among taxpayers.
§ 1.922-1 Requirements that a corporation must satisfy to be a FSC or a small FSC.
§ 1.972-1 Consolidation of group of export trade corporations.
§ 1.1002-1 Sales or exchanges.
§ 1.1492-1 Nontaxable transfers.
§ 1.1052-1 Basis of property established by Revenue Act of 1932.
§ 1.542-1 General rule.
§ 1.822-1 Taxable income and deductions.
§ 1.1202-1 Deduction for capital gains.
§ 1.1472-1 Withholding on NFFEs.
§ 1.162-1 Business expenses.
§ 1.592-1 Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks.
§ 1.832-1 Gross income.
§ 1.552-1 Definition of foreign personal holding company.
§ 1.152-1 General definition of a dependent.
§ 1.1332-1 Inclusion in gross income of war loss recoveries.
§ 1.1462-1 Withheld tax as credit to recipient of income.
§ 1.902-1 Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation.
§ 1.72-1 Introduction.
§ 1.1272-2 Treatment of debt instruments purchased at a premium.
§ 1.472-2 Requirements incident to adoption and use of LIFO inventory method.
§ 1.1052-2 Basis of property established by Revenue Act of 1934.
§ 1.42-2 Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer.
§ 1.902-2 Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing an amount of foreign taxes deemed paid under §1.902-1.
§ 1.332-2 Requirements for nonrecognition of gain or loss.
§ 1.182-2 Definition of “the business of farming.”
§ 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
§ 1.302-2 Redemptions not taxable as dividends.
§ 1.1012-2 Transfers in part a sale and in part a gift.
§ 1.422-2 Incentive stock options defined.
§ 1.822-2 Real estate owned and occupied.
§ 1.132-2 No-additional-cost services.
§ 1.2-2 Definitions and special rules.
§ 1.1362-2 Termination of election.
§ 1.9002-2 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
§ 1.482-2 Determination of taxable income in specific situations.
§ 1.952-2 Determination of gross income and taxable income of a foreign corporation.
§ 1.962-2 Election of limitation of tax for individuals.
§ 1.152-2 Rules relating to general definition of dependent.
§ 1.1232-2 Retirement.
§ 1.612-2 Allowable capital additions in case of mines.
§ 1.802-2 Taxable years affected.
§ 1.912-2 Exclusion of certain allowances of Foreign Service personnel.
§ 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
§ 1.6012-2 Corporations required to make returns of income.
§ 1.7702-2 Attained age of the insured under a life insurance contract.
§ 1.62-2 Reimbursements and other expense allowance arrangements.
§ 1.702-2 Net operating loss deduction of partner.
§ 1.542-2 Gross income requirement.
§ 1.362-2 Certain contributions to capital.
§ 1.1032-2 Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
§ 1.1442-2 Exemption under a tax treaty.
§ 1.872-2 Exclusions from gross income of nonresident alien individuals.
§ 1.1082-2 Basis of property acquired upon exchanges under section 1081 (a) or (e).
§ 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends.
§ 1.882-2 Income of foreign corporations treated as effectively connected with U.S. business.
§ 1.382-2 General rules for ownership change.
§ 1.6662-2 Accuracy-related penalty.
§ 1.1252-2 Special rules.
§ 1.32-2 Earned income credit for taxable years beginning after December 31, 1978.
§ 1.552-2 Gross income requirement.
§ 1.732-2 Special partnership basis of distributed property.
§ 1.52-2 Adjustments for acquisitions and dispositions.
§ 1.6072-2 Time for filing returns of corporations.
§ 1.1502-2 Computation of tax liability.
§ 1.752-2 Partner's share of recourse liabilities.
§ 1.992-2 Election to be treated as a DISC.
§ 1.142-2 Remedial actions.
§ 1.172-2 Net operating loss in case of a corporation.
§ 1.1312-2 Double allowance of a deduction or credit.
§ 1.852-2 Method of taxation of regulated investment companies.
§ 1.562-2 Preferential dividends.
§ 1.812-2 Operations loss deduction.
§ 1.832-2 Deductions.
§ 1.312-2 Distribution of inventory assets.
§ 1.6042-2 Returns of information as to dividends paid.
§ 1.1202-2 Qualified small business stock; effect of redemptions.
§ 1.522-2 Manner of taxation of cooperative associations subject to section 522.
§ 1.72-2 Applicability of section.
§ 1.162-2 Traveling expenses.
§§ 1.57-2 — 1.57-3 [Reserved]
§ 1.522-3 Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522.
§ 1.852-3 Investment company taxable income.
§ 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations.
§ 1.1052-3 Basis of property established by the Internal Revenue Code of 1939.
§ 1.562-3 Distributions by a member of an affiliated group.
§ 1.472-3 Time and manner of making election.
§ 1.6012-3 Returns by fiduciaries.
§ 1.832-3 Taxable years affected.
§§ 1.1504-2 — 1.1504-3 [Reserved]
§ 1.9002-3 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
§ 1.882-3 Gross income of a foreign corporation.
§ 1.902-3 Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the foreign corporation beginning before January 1, 1987.
§ 1.162-3 Materials and supplies.
§ 1.752-3 Partner's share of nonrecourse liabilities.
§ 1.812-3 Computation of loss from operations.
§ 1.382-3 Definitions and rules relating to a 5-percent shareholder.
§ 1.422-3 Stockholder approval of incentive stock option plans.
§ 1.32-3 Eligibility requirements after denial of the earned income credit.
§ 1.132-3 Qualified employee discounts.
§ 1.822-3 Amortization of premium and accrual of discount.
§ 1.1502-3 Consolidated tax credits.
§ 1.52-3 Limitations with respect to certain persons.
§ 1.612-3 Depletion; treatment of bonus and advanced royalty.
§ 1.142-3 Refunding Issues. [Reserved]
§ 1.312-3 Liabilities.
§ 1.802-3 Tax imposed on life insurance companies.
§ 1.42-3 Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA).
§ 1.1442-3 Tax exempt income of a foreign tax-exempt corporation.
§ 1.6042-3 Dividends subject to reporting.
§ 1.152-3 Multiple support agreements.
§ 1.72-3 Excludable amounts not income.
§ 1.1032-3 Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
§ 1.1272-3 Election by a holder to treat all interest on a debt instrument as OID.
§ 1.1362-3 Treatment of S termination year.
§ 1.1232-3 Gain upon sale or exchange of obligations issued at a discount after December 31, 1954.
§ 1.332-3 Liquidations completed within one