26 CFR Part 1
PART 1—INCOME TAXES
- PART 1—INCOME TAXES
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter A—Income Tax
- § 1.0-1 Internal Revenue Code of 1954 and regulations.
- Normal Taxes and Surtaxes
- § 1.1-1 Income tax on individuals.
- § 1.1-2 Limitation on tax.
- § 1.1-3 Change in rates applicable to taxable year.
- § 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
- § 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).
- § 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse.
- § 1.2-2 Definitions and special rules.
- § 1.3-1 Application of optional tax.
- § 1.4-1 Number of exemptions.
- § 1.4-2 Elections.
- § 1.4-3 Husband and wife filing separate returns.
- § 1.4-4 Short taxable year caused by death.
- Tax on Corporations
- § 1.11-1 Tax on corporations.
- Changes in Rates During a Taxable Year
- § 1.15-1 Changes in rate during a taxable year.
- § 1.21-1 Expenses for household and dependent care services necessary for gainful employment.
- § 1.21-2 Limitations on amount creditable.
- § 1.21-3 Special rules applicable to married taxpayers.
- § 1.21-4 Payments to certain related individuals.
- § 1.24-1 Partial credit allowed for certain other dependents.
- § 1.25-1T Credit for interest paid on certain home mortgages (Temporary).
- § 1.25-2T Amount of credit (Temporary).
- § 1.25-3 Qualified mortgage credit certificate.
- § 1.25-3T Qualified mortgage credit certificate (Temporary).
- § 1.25-4T Qualified mortgage credit certificate program (Temporary).
- § 1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary).
- § 1.25-6T Form of qualified mortgage credit certificate (Temporary).
- § 1.25-7T Public notice (Temporary).
- § 1.25-8T Reporting requirements (Temporary).
- § 1.25A-0 Table of contents.
- § 1.25A-1 Calculation of education tax credit and general eligibility requirements.
- § 1.25A-2 Definitions.
- § 1.25A-3 Hope Scholarship Credit.
- § 1.25A-4 Lifetime Learning Credit.
- § 1.25A-5 Special rules relating to characterization and timing of payments.
- § 1.25E-0 Table of contents.
- § 1.25E-1 Credit for previously-owned clean vehicles.
- § 1.25E-2 Special rules.
- § 1.25E-3 Transfer of credit.
- § 1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
- § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- credits allowable under sections 30 through 45D
- § 1.30-1 Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
- §§ 1.30C-1-1.30C-2 [Reserved]
- § 1.30C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.30D-0 Table of contents.
- § 1.30D-1 Credit for new clean vehicles.
- § 1.30D-2 Definitions for purposes of section 30D.
- § 1.30D-3 Critical minerals and battery components requirements.
- § 1.30D-4 Special rules.
- § 1.30D-5 Transfer of credit.
- § 1.30D-6 Foreign entity of concern restriction.
- § 1.31-1 Credit for tax withheld on wages.
- § 1.31-2 Credit for “special refunds” of employee social security tax.
- § 1.32-2 Earned income credit for taxable years beginning after December 31, 1978.
- § 1.32-3 Eligibility requirements after denial of the earned income credit.
- § 1.34-1 Special rule for owners of certain business entities.
- § 1.35-1 Partially tax-exempt interest received by individuals.
- § 1.35-2 Taxpayers not entitled to credit.
- § 1.36B-0 Table of contents.
- § 1.36B-1 Premium tax credit definitions.
- § 1.36B-2 Eligibility for premium tax credit.
- § 1.36B-3 Computing the premium assistance credit amount.
- § 1.36B-4 Reconciling the premium tax credit with advance credit payments.
- § 1.36B-5 Information reporting by Exchanges.
- § 1.36B-6 Minimum value.
- § 1.37-1 General rules for the credit for the elderly.
- § 1.37-2 Credit for individuals age 65 or over.
- § 1.37-3 Credit for individuals under age 65 who have public retirement system income.
- General Business Credits
- § 1.38-1 Investment in certain depreciable property.
- § 1.40-1 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
- § 1.41-0 Table of contents.
- § 1.41-1 Credit for increasing research activities.
- § 1.41-2 Qualified research expenses.
- § 1.41-3 Base amount for taxable years beginning on or after January 3, 2001.
- § 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
- § 1.41-4A Qualified research for taxable years beginning before January 1, 1986.
- § 1.41-5 Basic research for taxable years beginning after December 31, 1986. [Reserved]
- § 1.41-5A Basic research for taxable years beginning before January 1, 1987.
- § 1.41-6 Aggregation of expenditures.
- § 1.41-7 Special rules.
- § 1.41-8 Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
- § 1.41-9 Alternative simplified credit.
- § 1.42-0 Table of contents.
- § 1.42-0T Table of contents.
- § 1.42-1 Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency.
- § 1.42-1T 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).
- § 1.42-2 [Reserved]
- § 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).
- § 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activities.
- § 1.42-5 Monitoring compliance with low-income housing credit requirements.
- § 1.42-6 Buildings qualifying for carryover allocations.
- § 1.42-7 Substantially bond-financed buildings. [Reserved]
- § 1.42-8 Election of appropriate percentage month.
- § 1.42-9 For use by the general public.
- § 1.42-10 Utility allowances.
- § 1.42-11 Provision of services.
- § 1.42-12 Effective dates and transitional rules.
- § 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
- § 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount.
- § 1.42-15 Available unit rule.
- § 1.42-16 Eligible basis reduced by federal grants.
- § 1.42-17 Qualified allocation plan.
- § 1.42-18 Qualified contracts.
- § 1.42-19 Average income test.
- § 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
- § 1.43-0 Table of contents.
- § 1.43-1 The enhanced oil recovery credit—general rules.
- § 1.43-2 Qualified enhanced oil recovery project.
- § 1.43-3 Certification
- § 1.43-4 Qualified enhanced oil recovery costs.
- § 1.43-5 At-risk limitation. [Reserved]
- § 1.43-6 Election out of section 43.
- § 1.43-7 Effective date of regulations.
- § 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
- § 1.44-2 Property to which credit for purchase of new principal residence applies.
- § 1.44-3 Certificate by seller.
- § 1.44-4 Recapture for certain dispositions.
- § 1.44-5 Definitions.
- § 1.44B-1 Credit for employment of certain new employees.
- Research Credit—For Taxable Years Beginning Before January 1, 1990
- § 1.41-0A Table of contents.
- § 1.41-3A Base period research expense.
- rules for computing credit for investment in certain depreciable property
- § 1.45-0 Table of contents.
- §§ 1.45-1-1.45-5 [Reserved]
- § 1.45-6 Increased credit amount.
- § 1.45-7 Prevailing wage requirements.
- § 1.45-8 Apprenticeship requirements.
- §§ 1.45-9-1.45.11 [Reserved]
- § 1.45-12 Recordkeeping and reporting.
- § 1.45D-0 Table of contents.
- § 1.45D-1 New markets tax credit.
- § 1.45G-0 Table of contents for the railroad track maintenance credit rules.
- § 1.45G-1 Railroad track maintenance credit.
- §§ 1.45L-1-1.45L-2 [Reserved]
- § 1.45L-3 Rules relating to the increased credit amount for prevailing wage.
- § 1.45Q-0 Table of Contents
- § 1.45Q-1 Credit for Carbon Oxide Sequestration.
- § 1.45Q-2 Definitions for Purposes of §§ 1.45Q-1 through 1.45Q-5.
- § 1.45Q-3 Secure Geological Storage.
- § 1.45Q-4 Utilization of Qualified Carbon Oxide.
- § 1.45Q-5 Recapture of Credit.
- § 1.45Q-6 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.45R-0 Table of contents.
- § 1.45R-1 Definitions.
- § 1.45R-2 Eligibility for the credit.
- § 1.45R-3 Calculating the credit.
- § 1.45R-4 Uniform percentage of premium paid.
- § 1.45R-5 Claiming the credit.
- §§ 1.45U-1-1.45U-2 [Reserved]
- § 1.45U-3 Rules relating to the increased credit amount for prevailing wage.
- § 1.45V-0 Table of contents.
- § 1.45V-1 Credit for production of clean hydrogen.
- § 1.45V-2 Special rules.
- § 1.45V-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.45V-4 Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
- § 1.45V-5 Procedures for verification of qualified clean hydrogen production and sale or use.
- § 1.45V-6 Rules for determining the placed in service date for an existing facility that is modified or retrofitted to produce qualified clean hydrogen.
- § 1.45X-0 Table of contents.
- § 1.45X-1 General rules applicable to the advanced manufacturing production credit.
- § 1.45X-2 Sale to unrelated person.
- § 1.45X-3 Eligible components.
- § 1.45X-4 Applicable critical minerals.
- § 1.45Y-0 Table of contents.
- § 1.45Y-1 Clean electricity production credit.
- § 1.45Y-2 Qualified facility for purposes of section 45Y.
- § 1.45Y-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.45Y-4 Rules of general application.
- § 1.45Y-5 Greenhouse gas emissions rates for qualified facilities under section 45Y.
- §§ 1.45Z-1-1.45Z-2 [Reserved]
- § 1.45Z-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.46-1 Determination of amount.
- § 1.46-2 Carryback and carryover of unused credit.
- § 1.46-3 Qualified investment.
- § 1.46-4 Limitations with respect to certain persons.
- § 1.46-5 Qualified progress expenditures.
- § 1.46-6 Limitation in case of certain regulated companies.
- § 1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
- § 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
- § 1.46-9 Requirements for taxpayers electing an extra one-half percent additional investment credit.
- § 1.46-10 [Reserved]
- § 1.47-1 Recomputation of credit allowed by section 38.
- § 1.47-2 “Disposition” and “cessation”.
- § 1.47-3 Exceptions to the application of § 1.47-1.
- § 1.47-4 Electing small business corporation.
- § 1.47-5 Estates and trusts.
- § 1.47-6 Partnerships.
- § 1.47-7 Rehabilitation credit allocated over a 5-year period.
- § 1.48-1 Definition of section 38 property.
- § 1.48-2 New section 38 property.
- § 1.48-3 Used section 38 property.
- § 1.48-4 Election of lessor of new section 38 property to treat lessee as purchaser.
- § 1.48-5 Electing small business corporations.
- § 1.48-6 Estates and trusts.
- § 1.48-9 Definition of energy property.
- § 1.48-10 Single purpose agricultural or horticultural structures.
- § 1.48-11 Qualified rehabilitated building; expenditures incurred before January 1, 1982.
- § 1.48-12 Qualified rehabilitated building; expenditures incurred after December 31, 1981.
- § 1.48-13 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.48-14 Rules applicable to energy property.
- § 1.48-15 Election to treat clean hydrogen production facility as energy property.
- §§ 1.48C-1-1.48C-2 [Reserved]
- § 1.48C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.48D-0 Table of contents.
- § 1.48D-1 Advanced manufacturing investment credit determined.
- § 1.48D-2 Definitions.
- § 1.48D-3 Qualified property.
- § 1.48D-4 Advanced manufacturing facility of an eligible taxpayer.
- § 1.48D-5 Beginning of construction.
- § 1.48D-6 Elective payment election.
- § 1.48(e)-0 Table of contents.
- § 1.48(e)-1 Low-Income Communities Bonus Credit Program.
- § 1.48E-0 Table of contents.
- § 1.48E-1 Clean electricity investment credit.
- § 1.48E-2 Qualified investments in qualified facilities and EST for purposes of section 48E.
- § 1.48E-3 Rules relating to the increased credit for prevailing wage and apprenticeship.
- § 1.48E-4 Rules of general application.
- § 1.48E-5 Greenhouse gas emissions rates for qualified facilities under section 48E.
- § 1.48E(h)-0 Table of contents.
- § 1.48E(h)-1 Clean Electricity Low-Income Communities Bonus Credit Amount Program.
- § 1.50-0 Table of contents.
- § 1.50-1 Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
- § 1.50-2 Recapture of the advanced manufacturing investment credit in the case of certain expansions.
- rules for computing credit for expenses of work incentive programs
- § 1.50A-1 Determination of amount.
- § 1.50A-2 Carryback and carryover of unused credit.
- § 1.50A-3 Recomputation of credit allowed by section 40.
- § 1.50A-4 Exceptions to the application of § 1.50A-3.
- § 1.50A-5 Electing small business corporations.
- § 1.50A-6 Estates and trusts.
- § 1.50A-7 Partnerships.
- § 1.50B-1 Definitions of WIN expenses and WIN employees.
- § 1.50B-2 Electing small business corporations.
- § 1.50B-3 Estates and trusts.
- § 1.50B-4 Partnerships.
- § 1.50B-5 Limitations with respect to certain persons.
- § 1.51-1 Amount of credit.
- Tax Surcharge
- § 1.52-1 Trades or businesses that are under common control.
- § 1.52-2 Adjustments for acquisitions and dispositions.
- § 1.52-3 Limitations with respect to certain persons.
- § 1.53-1 Limitation based on amount of tax.
- § 1.53-2 Carryback and carryover of unused credit.
- § 1.53-3 Separate rule for pass-through of jobs credit.
- § 1.55-1 Alternative minimum taxable income.
- § 1.56-0 Table of contents to § 1.56-1, adjustment for book income of corporations.
- Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970
- § 1.56(g)-0 Table of Contents.
- § 1.56(g)-1 Adjusted current earnings.
- Tax Preference Regulations
- § 1.57-0 Scope.
- § 1.57-1 Items of tax preference defined.
- §§ 1.57-2-1.57-3 [Reserved]
- § 1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
- § 1.57-5 Records to be kept.
- § 1.58-1 [Reserved]
- § 1.58-2 General rules for conduit entities; partnerships and partners.
- § 1.58-3 Estates and trusts.
- § 1.58-3T Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
- § 1.58-4 Electing small business corporations.
- § 1.58-5 Common trust funds.
- § 1.58-6 Regulated investment companies; real estate investment trusts.
- § 1.58-7 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
- § 1.58-8 Capital gains and stock options.
- § 1.59-1 Optional 10-year writeoff of certain tax preferences.
- § 1.59A-0 Table of contents.
- § 1.59A-1 Base erosion and anti-abuse tax.
- § 1.59A-2 Applicable taxpayer.
- § 1.59A-3 Base erosion payments and base erosion tax benefits.
- § 1.59A-4 Modified taxable income.
- § 1.59A-5 Base erosion minimum tax amount.
- § 1.59A-6 Qualified derivative payment.
- § 1.59A-7 Application of base erosion and anti-abuse tax to partnerships.
- § 1.59A-8 [Reserved]
- § 1.59A-9 Anti-abuse and recharacterization rules.
- § 1.59A-10 Applicability date.
- § 1.60 [Reserved]
- Definition of Gross Income, Adjusted Gross Income, and Taxable Income
- § 1.61-1 Gross income.
- § 1.61-2 Compensation for services, including fees, commissions, and similar items.
- § 1.61-3 Gross income derived from business.
- § 1.61-4 Gross income of farmers.
- § 1.61-5 Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
- § 1.61-6 Gains derived from dealings in property.
- § 1.61-7 Interest.
- § 1.61-8 Rents and royalties.
- § 1.61-9 Dividends.
- § 1.61-10 Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
- § 1.61-11 Pensions.
- § 1.61-12 Income from discharge of indebtedness.
- § 1.61-13 Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
- § 1.61-14 Miscellaneous items of gross income.
- § 1.61-15 Options received as payment of income.
- § 1.61-21 Taxation of fringe benefits.
- § 1.61-22 Taxation of split-dollar life insurance arrangements.
- § 1.62-1 Adjusted gross income.
- § 1.62-1T Adjusted gross income (temporary).
- § 1.62-2 Reimbursements and other expense allowance arrangements.
- § 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions.
- § 1.63-2 Cross reference.
- § 1.66-1 Treatment of community income.
- § 1.66-2 Treatment of community income where spouses live apart.
- § 1.66-3 Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
- § 1.66-4 Request for relief from the Federal income tax liability resulting from the operation of community property law.
- § 1.66-5 Effective date.
- § 1.67-1T 2-percent floor on miscellaneous itemized deductions (temporary).
- § 1.67-2T Treatment of pass-through entities (temporary).
- § 1.67-3 Allocation of expenses by real estate mortgage investment conduits.
- § 1.67-3T Allocation of expenses by real estate mortgage investment conduits (temporary).
- § 1.67-4 Costs paid or incurred by estates or non-grantor trusts.
- Items Specifically Included in Gross Income
- § 1.71-1 Alimony and separate maintenance payments; income to wife or former wife.
- § 1.71-1T Alimony and separate maintenance payments (temporary).
- § 1.71-2 Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
- § 1.72-1 Introduction.
- § 1.72-2 Applicability of section.
- § 1.72-3 Excludable amounts not income.
- § 1.72-4 Exclusion ratio.
- § 1.72-5 Expected return.
- § 1.72-6 Investment in the contract.
- § 1.72-7 Adjustment in investment where a contract contains a refund feature.
- § 1.72-8 Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
- § 1.72-9 Tables.
- § 1.72-10 Effect of transfer of contracts on investment in the contract.
- § 1.72-11 Amounts not received as annuity payments.
- § 1.72-12 Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
- § 1.72-13 Special rule for employee contributions recoverable in three years.
- § 1.72-14 Exceptions from application of principles of section 72.
- § 1.72-15 Applicability of section 72 to accident or health plans.
- § 1.72-16 Life insurance contracts purchased under qualified employee plans.
- § 1.72-17 Special rules applicable to owner-employees.
- § 1.72-17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
- § 1.72-18 Treatment of certain total distributions with respect to self-employed individuals.
- § 1.72(e)-1T Treatment of distributions where substantially all contributions are employee contributions (temporary).
- § 1.72(p)-1 Loans treated as distributions.
- § 1.73-1 Services of child.
- § 1.74-1 Prizes and awards.
- § 1.75-1 Treatment of bond premiums in case of dealers in tax-exempt securities.
- § 1.77-1 Election to consider Commodity Credit Corporation loans as income.
- § 1.77-2 Effect of election to consider commodity credit loans as income.
- § 1.78-1 Gross up for deemed paid foreign tax credit.
- § 1.79-0 Group-term life insurance—definitions of certain terms.
- § 1.79-1 Group-term life insurance—general rules.
- § 1.79-2 Exceptions to the rule of inclusion.
- § 1.79-3 Determination of amount equal to cost of group-term life insurance.
- § 1.79-4T Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
- § 1.82-1 Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
- § 1.83-1 Property transferred in connection with the performance of services.
- § 1.83-2 Election to include in gross income in year of transfer.
- § 1.83-3 Meaning and use of certain terms.
- § 1.83-4 Special rules.
- § 1.83-5 Restrictions that will never lapse.
- § 1.83-6 Deduction by employer.
- § 1.83-7 Taxation of nonqualified stock options.
- § 1.83-8 Applicability of section and transitional rules.
- § 1.84-1 Transfer of appreciated property to political organizations.
- § 1.85-1 Unemployment compensation.
- § 1.88-1 Nuclear decommissioning costs.
- Items Specifically Excluded From Gross Income
- § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
- § 1.101-2 Employees' death benefits.
- § 1.101-3 Interest payments.
- § 1.101-4 Payment of life insurance proceeds at a date later than death.
- § 1.101-5 [Reserved]
- § 1.101-6 Applicability date.
- § 1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
- § 1.102-1 Gifts and inheritances.
- § 1.103-1 Interest upon obligations of a State, territory, etc.
- §§ 1.103-2-1.103-6 [Reserved]
- § 1.103-7 Industrial development bonds.
- § 1.103-8 Interest on bonds to finance certain exempt facilities.
- § 1.103-9 Interest on bonds to finance industrial parks.
- § 1.103-10 Exemption for certain small issues of industrial development bonds.
- § 1.103-11 Bonds held by substantial users.
- § 1.103-16 Obligations of certain volunteer fire departments.
- § 1.103A-2 Qualified mortgage bond.
- § 1.104-1 Compensation for injuries or sickness.
- § 1.105-1 Amounts attributable to employer contributions.
- § 1.105-2 Amounts expended for medical care.
- § 1.105-3 Payments unrelated to absence from work.
- § 1.105-5 Accident and health plans.
- § 1.105-11 Self-insured medical reimbursement plan.
- § 1.106-1 Contributions by employer to accident and health plans.
- § 1.107-1 Rental value of parsonages.
- § 1.108-1 [Reserved]
- § 1.108-2 Acquisition of indebtedness by a person related to the debtor.
- § 1.108-3 Intercompany losses and deductions.
- § 1.108-4 Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
- § 1.108-5 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
- § 1.108-6 Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
- § 1.108-7 Reduction of attributes.
- § 1.108-8 Indebtedness satisfied by partnership interest.
- § 1.108-9 Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
- § 1.108(c)-1T [Reserved]
- § 1.108(i)-0 Definitions and effective/applicability dates.
- § 1.108(i)-1 Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
- § 1.108(i)-2 Application of section 108(i) to partnerships and S corporations.
- § 1.108(i)-3 Rules for the deduction of OID.
- § 1.109-1 Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
- § 1.110-1 Qualified lessee construction allowances.
- § 1.111-1 Recovery of certain items previously deducted or credited.
- § 1.112-1 Combat zone compensation of members of the Armed Forces.
- § 1.113-1 Mustering-out payments for members of the Armed Forces.
- § 1.117-1 Exclusion of amounts received as a scholarship or fellowship grant.
- § 1.117-2 Limitations.
- § 1.117-3 Definitions.
- § 1.117-4 Items not considered as scholarships or fellowship grants.
- § 1.117-5 Federal grants requiring future service as a Federal employee.
- § 1.118-1 Contributions to the capital of a corporation.
- § 1.118-2 Contribution in aid of construction.
- § 1.119-1 Meals and lodging furnished for the convenience of the employer.
- § 1.120-1 Statutory subsistence allowance received by police.
- § 1.120-3 Notice of application for recognition of status of qualified group legal services plan.
- § 1.121-1 Exclusion of gain from sale or exchange of a principal residence.
- § 1.121-2 Limitations.
- § 1.121-3 Reduced maximum exclusion for taxpayers failing to meet certain requirements.
- § 1.121-4 Special rules.
- § 1.121-5 Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
- § 1.122-1 Applicable rules relating to certain reduced uniformed services retirement pay.
- § 1.123-1 Exclusion of insurance proceeds for reimbursement of certain living expenses.
- § 1.125-3 Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
- § 1.125-4 Permitted election changes.
- § 1.127-1 Amounts received under a qualified educational assistance program.
- § 1.127-2 Qualified educational assistance program.
- § 1.132-0 Outline of regulations under section 132.
- § 1.132-1 Exclusion from gross income for certain fringe benefits.
- § 1.132-2 No-additional-cost services.
- § 1.132-3 Qualified employee discounts.
- § 1.132-4 Line of business limitation.
- § 1.132-5 Working condition fringes.
- § 1.132-6 De minimis fringes.
- § 1.132-7 Employer-operated eating facilities.
- § 1.132-8 Fringe benefit nondiscrimination rules.
- § 1.132-9 Qualified transportation fringes.
- § 1.133-1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).
- § 1.139E-0 Table of contents.
- § 1.139E-1 Tribal general welfare benefits.
- § 1.139E-2 Alaska Native regional or village corporations.
- § 1.141-0 Table of contents.
- Tax Exemption Requirements for State and Local Bonds
- § 1.141-1 Definitions and rules of general application.
- § 1.141-2 Private activity bond tests.
- § 1.141-3 Definition of private business use.
- § 1.141-4 Private security or payment test.
- § 1.141-5 Private loan financing test.
- § 1.141-6 Allocation and accounting rules.
- § 1.141-7 Special rules for output facilities.
- § 1.141-8 $15 million limitation for output facilities.
- § 1.141-9 Unrelated or disproportionate use test.
- § 1.141-10 Coordination with volume cap. [Reserved]
- § 1.141-11 Acquisition of nongovernmental output property. [Reserved]
- § 1.141-12 Remedial actions.
- § 1.141-13 Refunding issues.
- § 1.141-14 Anti-abuse rules.
- § 1.141-15 Effective/applicability dates.
- § 1.141-16 Effective dates for qualified private activity bond provisions.
- § 1.142-0 Table of contents.
- § 1.142-1 Exempt facility bonds.
- § 1.142-2 Remedial actions.
- § 1.142-3 Refunding Issues. [Reserved]
- § 1.142-4 Use of proceeds to provide a facility.
- § 1.142(a)(5)-1 Exempt facility bonds: Sewage facilities.
- § 1.142(a)(6)-1 Exempt facility bonds: solid waste disposal facilities.
- § 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond financing.
- § 1.143(g)-1 Requirements related to arbitrage.
- § 1.144-0 Table of contents.
- § 1.144-1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
- § 1.144-2 Remedial actions.
- § 1.145-0 Table of contents.
- § 1.145-1 Qualified 501(c)(3) bonds.
- § 1.145-2 Application of private activity bond regulations.
- § 1.147-0 Table of contents.
- § 1.147-1 Other requirements applicable to certain private activity bonds.
- § 1.147-2 Remedial actions.
- § 1.147(b)-1 Bond maturity limitation-treatment of working capital.
- § 1.147(f)-1 Public approval of private activity bonds.
- § 1.148-0 Scope and table of contents.
- § 1.148-1 Definitions and elections.
- § 1.148-2 General arbitrage yield restriction rules.
- § 1.148-3 General arbitrage rebate rules.
- § 1.148-4 Yield on an issue of bonds.
- § 1.148-5 Yield and valuation of investments.
- § 1.148-6 General allocation and accounting rules.
- § 1.148-7 Spending exceptions to the rebate requirement.
- § 1.148-8 Small issuer exception to rebate requirement.
- § 1.148-9 Arbitrage rules for refunding issues.
- § 1.148-10 Anti-abuse rules and authority of Commissioner.
- § 1.148-11 Effective/applicability dates.
- § 1.149(b)-1 Federally guaranteed bonds.
- § 1.149(d)-1 Limitations on advance refundings.
- § 1.149(e)-1 Information reporting requirements for tax-exempt bonds.
- § 1.149(g)-1 Hedge bonds.
- § 1.150-1 Definitions.
- § 1.150-2 Proceeds of bonds used for reimbursement.
- § 1.150-3 Retirement standards for state and local bonds.
- § 1.150-4 Change in use of facilities financed with tax-exempt private activity bonds.
- § 1.150-5 Filing notices and elections.
- Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997
- §§ 1.148-1A-1.148-6A [Reserved]
- §§ 1.148-9A-1.148-10A [Reserved]
- § 1.148-11A Effective dates.
- Deductions for Personal Exemptions
- § 1.151-1 Deductions for personal exemptions.
- § 1.151-2 Additional exemptions for dependents.
- § 1.151-3 Definitions.
- § 1.151-4 Amount of deduction for each exemption under section 151.
- § 1.152-1 General definition of a dependent.
- § 1.152-2 Rules relating to general definition of dependent.
- § 1.152-3 Multiple support agreements.
- § 1.152-4 Special rule for a child of divorced or separated parents or parents who live apart.
- § 1.153-1 Determination of marital status.
- § 1.154 Statutory provisions; cross references.
- Itemized Deductions for Individuals and Corporations
- § 1.161-1 Allowance of deductions.
- § 1.162-1 Business expenses.
- § 1.162-2 Traveling expenses.
- § 1.162-3 Materials and supplies.
- § 1.162-4 Repairs.
- § 1.162-5 Expenses for education.
- § 1.162-7 Compensation for personal services.
- § 1.162-8 Treatment of excessive compensation.
- § 1.162-9 Bonuses to employees.
- § 1.162-10 Certain employee benefits.
- § 1.162-10T Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary).
- § 1.162-11 Rentals.
- § 1.162-12 Expenses of farmers.
- § 1.162-13 Depositors' guaranty fund.
- § 1.162-14 Expenditures for advertising or promotion of good will.
- § 1.162-15 Contributions, dues, etc.
- § 1.162-16 Cross reference.
- § 1.162-17 Reporting and substantiation of certain business expenses of employees.
- § 1.162-18 Illegal bribes and kickbacks.
- § 1.162-19 Capital contributions to Federal National Mortgage Association.
- § 1.162-20 Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising.
- § 1.162-21 Denial of deduction for certain fines, penalties, and other amounts.
- § 1.162-22 Treble damage payments under the antitrust laws.
- § 1.162-24 Travel expenses of state legislators.
- § 1.162-25 Deductions with respect to noncash fringe benefits.
- § 1.162-25T Deductions with respect to noncash fringe benefits (temporary).
- § 1.162-27 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning on or after January 1, 1994, and for taxable years beginning prior to January 1, 2018.
- § 1.162-28 Allocation of costs to lobbying activities.
- § 1.162-29 Influencing legislation.
- § 1.162-31 The $500,000 deduction limitation for remuneration provided by certain health insurance providers.
- § 1.162-32 Expenses paid or incurred for lodging when not traveling away from home.
- § 1.162-33 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.
- § 1.162(k)-1 Disallowance of deduction for reacquisition payments.
- § 1.162(l)-0 Table of Contents.
- § 1.162(l)-1 Deduction for health insurance costs of self-employed individuals.
- § 1.163-1 Interest deduction in general.
- § 1.163-2 Installment purchases where interest charge is not separately stated.
- § 1.163-3 Deduction for discount on bond issued on or before May 27, 1969.
- § 1.163-4 Deduction for original issue discount on certain obligations issued after May 27, 1969.
- § 1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
- § 1.163-5T Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary).
- § 1.163-6T Reduction of deduction where section 25 credit taken (temporary).
- § 1.163-7 Deduction for OID on certain debt instruments.
- § 1.163-8T Allocation of interest expense among expenditures (temporary).
- § 1.163-9T Personal interest (temporary).
- § 1.163-10T Qualified residence interest (temporary).
- § 1.163-11 Allocation of certain prepaid qualified mortgage insurance premiums.
- § 1.163-12 Deduction of original issue discount on instrument held by related foreign person.
- § 1.163-13 Treatment of bond issuance premium.
- § 1.163-15 Debt proceeds distributed from any taxpayer account or from cash.
- § 1.163(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.
- § 1.163(j)-0 Table of contents.
- § 1.163(j)-1 Definitions.
- § 1.163(j)-2 Deduction for business interest expense limited.
- § 1.163(j)-3 Relationship of the section 163(j) limitation to other provisions affecting interest.
- § 1.163(j)-4 General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations.
- § 1.163(j)-5 General rules governing disallowed business interest expense carryforwards for C corporations.
- § 1.163(j)-6 Application of the section 163(j) limitation to partnerships and subchapter S corporations.
- § 1.163(j)-7 Application of the section 163(j) limitation to foreign corporations and United States shareholders.
- § 1.163(j)-8 [Reserved]
- § 1.163(j)-9 Elections for excepted trades or businesses; safe harbor for certain REITs.
- § 1.163(j)-10 Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.
- § 1.163(j)-11 Transition rules.
- § 1.164-1 Deduction for taxes.
- § 1.164-2 Deduction denied in case of certain taxes.
- § 1.164-3 Definitions and special rules.
- § 1.164-4 Taxes for local benefits.
- § 1.164-5 Certain retail sales taxes and gasoline taxes.
- § 1.164-6 Apportionment of taxes on real property between seller and purchaser.
- § 1.164-7 Taxes of shareholder paid by corporation.
- § 1.164-8 Payments for municipal services in atomic energy communities.
- § 1.165-1 Losses.
- § 1.165-2 Obsolescence of nondepreciable property.
- § 1.165-3 Demolition of buildings.
- § 1.165-4 Decline in value of stock.
- § 1.165-5 Worthless securities.
- § 1.165-6 Farming losses.
- § 1.165-7 Casualty losses.
- § 1.165-8 Theft losses.
- § 1.165-9 Sale of residential property.
- § 1.165-10 Wagering losses.
- § 1.165-11 Election to take disaster loss deduction for preceding year.
- § 1.165-12 Denial of deduction for losses on registration-required obligations not in registered form.
- § 1.166-1 Bad debts.
- § 1.166-2 Evidence of worthlessness.
- § 1.166-3 Partial or total worthlessness.
- § 1.166-4 Reserve for bad debts.
- § 1.166-5 Nonbusiness debts.
- § 1.166-6 Sale of mortgaged or pledged property.
- § 1.166-7 Worthless bonds issued by an individual.
- § 1.166-8 Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976.
- § 1.166-9 Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date.
- § 1.166-10 Reserve for guaranteed debt obligations.
- § 1.167(a)-1 Depreciation in general.
- § 1.167(a)-2 Tangible property.
- § 1.167(a)-3 Intangibles.
- § 1.167(a)-4 Leased property.
- § 1.167(a)-5 Apportionment of basis.
- § 1.167(a)-5T Application of section 1060 to section 167 (temporary).
- § 1.167(a)-6 Depreciation in special cases.
- § 1.167(a)-7 Accounting for depreciable property.
- § 1.167(a)-8 Retirements.
- § 1.167(a)-9 Obsolescence.
- § 1.167(a)-10 When depreciation deduction is allowable.
- § 1.167(a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
- § 1.167(a)-12 Depreciation based on class lives for property first placed in service before January 1, 1971.
- § 1.167(a)-13T Certain elections for intangible property (temporary).
- § 1.167(a)-14 Treatment of certain intangible property excluded from section 197.
- § 1.167(b)-0 Methods of computing depreciation.
- § 1.167(b)-1 Straight line method.
- § 1.167(b)-2 Declining balance method.
- § 1.167(b)-3 Sum of the years-digits method.
- § 1.167(b)-4 Other methods.
- § 1.167(c)-1 Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4).
- § 1.167(d)-1 Agreement as to useful life and rates of depreciation.
- § 1.167(e)-1 Change in method.
- § 1.167(f)-1 Reduction of salvage value taken into account for certain personal property.
- § 1.167(g)-1 Basis for depreciation.
- § 1.167(h)-1 Life tenants and beneficiaries of trusts and estates.
- § 1.167(i)-1 Depreciation of improvements in the case of mines, etc.
- § 1.167(l)-1 Limitations on reasonable allowance in case of property of certain public utilities.
- § 1.167(l)-2 Public utility property; election as to post-1969 property representing growth in capacity.
- § 1.167(l)-3 Multiple regulation, asset acquisitions, reorganizations, etc.
- § 1.167(l)-4 Public utility property; election to use asset depreciation range system.
- § 1.167(m)-1 Class lives.
- § 1.168-5 Special rules.
- § 1.168(a)-1 Modified accelerated cost recovery system.
- § 1.168(b)-1 Definitions.
- § 1.168(d)-0 Table of contents for the applicable convention rules.
- § 1.168(d)-1 Applicable conventions—half-year and mid-quarter conventions.
- § 1.168(h)-1 Like-kind exchanges involving tax-exempt use property.
- § 1.168(i)-0 Table of contents for the general asset account rules.
- § 1.168(i)-1 General asset accounts.
- § 1.168(i)-2 Lease term.
- § 1.168(i)-3 Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property.
- § 1.168(i)-4 Changes in use.
- § 1.168(i)-5 Table of contents.
- § 1.168(i)-6 Like-kind exchanges and involuntary conversions.
- § 1.168(i)-7 Accounting for MACRS property.
- § 1.168(i)-8 Dispositions of MACRS property.
- § 1.168(j)-1T Questions and answers concerning tax-exempt entity leasing rules (temporary).
- § 1.168(k)-0 Table of contents.
- § 1.168(k)-1 Additional first year depreciation deduction.
- § 1.168(k)-2 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
- § 1.168A-1 Amortization of emergency facilities; general rule.
- § 1.168A-2 Election of amortization.
- § 1.168A-3 Election to discontinue amortization.
- § 1.168A-4 Definitions.
- § 1.168A-5 Adjusted basis of emergency facility.
- § 1.168A-6 Depreciation of portion of emergency facility not subject to amortization.
- § 1.168A-7 Payment by United States of unamortized cost of facility.
- § 1.169-1 Amortization of pollution control facilities.
- § 1.169-2 Definitions.
- § 1.169-3 Amortizable basis.
- § 1.169-4 Time and manner of making elections.
- Itemized Deductions for Individuals and Corporations (Continued)
- § 1.170-3 Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
- § 1.170A-1 Charitable, etc., contributions and gifts; allowance of deduction.
- § 1.170A-2 Amounts paid to maintain certain students as members of the taxpayer's household.
- § 1.170A-3 Reduction of charitable contribution for interest on certain indebtedness.
- § 1.170A-4 Reduction in amount of charitable contributions of certain appreciated property.
- § 1.170A-4A Special rule for the deduction of certain charitable contributions of inventory and other property.
- § 1.170A-5 Future interests in tangible personal property.
- § 1.170A-6 Charitable contributions in trust.
- § 1.170A-7 Contributions not in trust of partial interests in property.
- § 1.170A-8 Limitations on charitable deductions by individuals.
- § 1.170A-9 Definition of section 170(b)(1)(A) organization.
- § 1.170A-10 Charitable contributions carryovers of individuals.
- § 1.170A-11 Limitation on, and carryover of, contributions by corporations.
- § 1.170A-12 Valuation of a remainder interest in real property for contributions made after July 31, 1969.
- § 1.170A-13 Recordkeeping and return requirements for deductions for charitable contributions.
- § 1.170A-14 Qualified conservation contributions.
- § 1.170A-15 Substantiation requirements for charitable contribution of a cash, check, or other monetary gift.
- § 1.170A-16 Substantiation and reporting requirements for noncash charitable contributions.
- § 1.170A-17 Qualified appraisal and qualified appraiser.
- § 1.170A-18 Contributions of clothing and household items.
- § 1.171-1 Bond premium.
- § 1.171-2 Amortization of bond premium.
- § 1.171-3 Special rules for certain bonds.
- § 1.171-4 Election to amortize bond premium on taxable bonds.
- § 1.171-5 Effective date and transition rules.
- § 1.172-1 Net operating loss deduction.
- § 1.172-2 Net operating loss in case of a corporation.
- § 1.172-3 Net operating loss in case of a taxpayer other than a corporation.
- § 1.172-4 Net operating loss carrybacks and net operating loss carryovers.
- § 1.172-5 Taxable income which is subtracted from net operating loss to determine carryback or carryover.
- § 1.172-6 Illustration of net operating loss carrybacks and carryovers.
- § 1.172-7 Joint return by husband and wife.
- § 1.172-8 Net operating loss carryovers for regulated transportation corporations.
- § 1.172-9 Election with respect to portion of net operating loss attributable to foreign expropriation loss.
- § 1.172-10 Net operating losses of real estate investment trusts.
- § 1.172-13 Product liability losses.
- § 1.173-1 Circulation expenditures.
- § 1.174-1 Research and experimental expenditures; in general.
- § 1.174-2 Definition of research and experimental expenditures.
- § 1.174-3 Treatment as expenses.
- § 1.174-4 Treatment as deferred expenses.
- § 1.175-1 Soil and water conservation expenditures; in general.
- § 1.175-2 Definition of soil and water conservation expenditures.
- § 1.175-3 Definition of “the business of farming.”
- § 1.175-4 Definition of “land used in farming.”
- § 1.175-5 Percentage limitation and carryover.
- § 1.175-6 Adoption or change of method.
- § 1.175-7 Allocation of expenditures in certain circumstances.
- § 1.178-1 Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
- § 1.179-0 Table of contents for section 179 expensing rules.
- § 1.179-1 Election to expense certain depreciable assets.
- § 1.179-2 Limitations on amount subject to section 179 election.
- § 1.179-3 Carryover of disallowed deduction.
- § 1.179-4 Definitions.
- § 1.179-5 Time and manner of making election.
- § 1.179-6 Effective/applicability dates.
- § 1.179A-1 [Reserved]
- § 1.179B-1T Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary).
- § 1.179C-1 Election to expense certain refineries.
- §§ 1.179D-1-1.179D-2 [Reserved]
- § 1.179D-3 Rules relating to the increased deduction for prevailing wage and apprenticeship.
- § 1.180-1 Expenditures by farmers for fertilizer, etc.
- § 1.180-2 Time and manner of making election and revocation.
- § 1.181-0 Table of contents.
- § 1.181-1 Deduction for qualified film and television production costs.
- § 1.181-2 Election to deduct production costs.
- § 1.181-3 Qualified film or television production.
- § 1.181-4 Special rules.
- § 1.181-5 Examples.
- § 1.181-6 Effective/applicability date.
- § 1.182-1 Expenditures by farmers for clearing land; in general.
- § 1.182-2 Definition of “the business of farming.”
- § 1.182-3 Definition, exceptions, etc., relating to deductible expenditures.
- § 1.182-4 Definition of “land suitable for use in farming”, etc.
- § 1.182-5 Limitation.
- § 1.182-6 Election to deduct land clearing expenditures.
- § 1.183-1 Activities not engaged in for profit.
- § 1.183-2 Activity not engaged in for profit defined.
- § 1.183-3 Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
- § 1.183-4 Taxable years affected.
- § 1.186-1 Recoveries of damages for antitrust violations, etc.
- § 1.187-1 Amortization of certain coal mine safety equipment.
- § 1.187-2 Definitions.
- § 1.188-1 Amortization of certain expenditures for qualified on-the-job training and child care facilities.
- § 1.190-1 Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
- § 1.190-2 Definitions.
- § 1.190-3 Election to deduct architectural and transportation barrier removal expenses.
- § 1.193-1 Deduction for tertiary injectant expenses.
- § 1.194-1 Amortization of reforestation expenditures.
- § 1.194-2 Amount of deduction allowable.
- § 1.194-3 Definitions.
- § 1.194-4 Time and manner of making election.
- § 1.195-1 Election to amortize start-up expenditures.
- § 1.195-2 Technical termination of a partnership.
- § 1.197-0 Table of contents.
- § 1.197-1T Certain elections for intangible property (temporary).
- § 1.197-2 Amortization of goodwill and certain other intangibles.
- § 1.199A-0 Table of contents.
- § 1.199A-1 Operational rules.
- § 1.199A-2 Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.
- § 1.199A-3 Qualified business income, qualified REIT dividends, and qualified PTP income.
- § 1.199A-4 Aggregation.
- § 1.199A-5 Specified service trades or businesses and the trade or business of performing services as an employee.
- § 1.199A-6 Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates.
- § 1.199A-7 Section 199A(a) Rules for Cooperatives and their patrons.
- § 1.199A-8 Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives.
- § 1.199A-9 Domestic production gross receipts.
- § 1.199A-10 Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules.
- § 1.199A-11 Wage limitation for the section 199A(g) deduction.
- § 1.199A-12 Expanded affiliated groups.
- Additional Itemized Deductions for Individuals
- § 1.211-1 Allowance of deductions.
- § 1.212-1 Nontrade or nonbusiness expenses.
- § 1.213-1 Medical, dental, etc., expenses.
- § 1.215-1 Periodic alimony, etc., payments.
- § 1.215-1T Alimony, etc., payments (temporary).
- § 1.216-1 Amounts representing taxes and interest paid to cooperative housing corporation.
- § 1.216-2 Treatment as property subject to depreciation.
- § 1.217-1 Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
- § 1.217-2 Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
- § 1.219-1 Deduction for retirement savings.
- § 1.219-2 Definition of active participant.
- § 1.221-1 Deduction for interest paid on qualified education loans after December 31, 2001.
- § 1.221-2 Deduction for interest due and paid on qualified education loans before January 1, 2002.
- § 1.224-1 Qualified tips.
- Special Deductions for Corporations
- § 1.241-1 Allowance of special deductions.
- § 1.242-1 Deduction for partially tax-exempt interest.
- § 1.243-1 Deduction for dividends received by corporations.
- § 1.243-2 Special rules for certain distributions.
- § 1.243-3 Certain dividends from foreign corporations.
- § 1.243-4 Qualifying dividends.
- § 1.243-5 Effect of election.
- § 1.245-1 Dividends received from certain foreign corporations.
- §§ 1.245A-1-1.245A-4 [Reserved]
- § 1.245A-5 Limitation of section 245A deduction and section 954(c)(6) exception.
- § 1.245A-6 Coordination of extraordinary disposition and disqualified basis rules.
- § 1.245A-7 Coordination rules for simple cases.
- § 1.245A-8 Coordination rules for complex cases.
- § 1.245A-9 Other rules and definitions.
- § 1.245A-10 Examples.
- § 1.245A-11 Applicability dates.
- § 1.245A(d)-1 Disallowance of foreign tax credit or deduction.
- § 1.245A(e)-1 Special rules for hybrid dividends.
- § 1.246-1 Deductions not allowed for dividends from certain corporations.
- § 1.246-2 Limitation on aggregate amount of deductions.
- § 1.246-3 Exclusion of certain dividends.
- § 1.246-4 Dividends from a DISC or former DISC.
- § 1.246-5 Reduction of holding periods in certain situations.
- § 1.247-1 Deduction for dividends paid on preferred stock of public utilities.
- § 1.248-1 Election to amortize organizational expenditures.
- § 1.249-1 Limitation on deduction of bond premium on repurchase.
- § 1.250-0 Table of contents.
- § 1.250-1 Introduction.
- § 1.250(a)-1 Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI).
- § 1.250(b)-1 Computation of foreign-derived intangible income (FDII).
- § 1.250(b)-2 Qualified business asset investment (QBAI).
- § 1.250(b)-3 Foreign-derived deduction eligible income (FDDEI) transactions.
- § 1.250(b)-4 Foreign-derived deduction eligible income (FDDEI) sales.
- § 1.250(b)-5 Foreign-derived deduction eligible income (FDDEI) services.
- § 1.250(b)-6 Related party transactions.
- Items Not Deductible
- § 1.261-1 General rule for disallowance of deductions.
- § 1.262-1 Personal, living, and family expenses.
- § 1.263(a)-0 Outline of regulations under section 263(a).
- § 1.263(a)-1 Capital expenditures; in general.
- § 1.263(a)-2 Amounts paid to acquire or produce tangible property.
- § 1.263(a)-3 Amounts paid to improve tangible property.
- § 1.263(a)-4 Amounts paid to acquire or create intangibles.
- § 1.263(a)-5 Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions.
- § 1.263(a)-6 Election to deduct or capitalize certain expenditures.
- § 1.263(b)-1 Expenditures for advertising or promotion of good will.
- § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells.
- § 1.263(e)-1 Expenditures in connection with certain railroad rolling stock.
- § 1.263(f)-1 Reasonable repair allowance.
- § 1.263A-0 Outline of regulations under section 263A.
- § 1.263A-1 Uniform capitalization of costs.
- § 1.263A-2 Rules relating to property produced by the taxpayer.
- § 1.263A-3 Rules relating to property acquired for resale.
- § 1.263A-4 Rules for property produced in a farming business.
- § 1.263A-5 Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]
- § 1.263A-6 Rules for foreign persons. [Reserved]
- § 1.263A-7 Changing a method of accounting under section 263A.
- § 1.263A-8 Requirement to capitalize interest.
- § 1.263A-9 The avoided cost method.
- § 1.263A-10 Unit of property.
- § 1.263A-11 Accumulated production expenditures.
- § 1.263A-12 Production period.
- § 1.263A-13 Oil and gas activities.
- § 1.263A-14 Rules for related persons.
- § 1.263A-15 Effective dates, transitional rules, and anti-abuse rule.
- § 1.264-1 Premiums on life insurance taken out in a trade or business.
- § 1.264-2 Single premium life insurance, endowment, or annuity contracts.
- § 1.264-3 Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
- § 1.264-4 Other life insurance, endowment, or annuity contracts.
- § 1.265-1 Expenses relating to tax-exempt income.
- § 1.265-2 Interest relating to tax exempt income.
- § 1.265-3 Nondeductibility of interest relating to exempt-interest dividends.
- § 1.266-1 Taxes and carrying charges chargeable to capital account and treated as capital items.
- § 1.267A-1 Disallowance of certain interest and royalty deductions.
- § 1.267A-2 Hybrid and branch arrangements.
- § 1.267A-3 Income inclusions and amounts not treated as disqualified hybrid amounts.
- § 1.267A-4 Disqualified imported mismatch amounts.
- § 1.267A-5 Definitions and special rules.
- § 1.267A-6 Examples.
- § 1.267A-7 Applicability dates.
- § 1.267(a)-1 Deductions disallowed.
- § 1.267(a)-2T Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
- § 1.267(a)-3 Deduction of amounts owed to related foreign persons.
- § 1.267(b)-1 Relationships.
- § 1.267(c)-1 Constructive ownership of stock.
- § 1.267(d)-1 Amount of gain where loss previously disallowed.
- § 1.267(d)-2 Effective/applicability dates.
- § 1.267(f)-1 Controlled groups.
- § 1.268-1 Items attributable to an unharvested crop sold with the land.
- § 1.269-1 Meaning and use of terms.
- § 1.269-2 Purpose and scope of section 269.
- § 1.269-3 Instances in which section 269(a) disallows a deduction, credit, or other allowance.
- § 1.269-4 Power of district director to allocate deduction, credit, or allowance in part.
- § 1.269-5 Time of acquisition of control.
- § 1.269-6 Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
- § 1.269-7 Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
- § 1.269B-1 Stapled foreign corporations.
- § 1.270-1 Limitation on deductions allowable to individuals in certain cases.
- § 1.271-1 Debts owed by political parties.
- § 1.272-1 Expenditures relating to disposal of coal or domestic iron ore.
- § 1.273-1 Life or terminable interests.
- § 1.274-1 Disallowance of certain entertainment, gift and travel expenses.
- § 1.274-2 Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
- § 1.274-3 Disallowance of deduction for gifts.
- § 1.274-4 Disallowance of certain foreign travel expenses.
- § 1.274-5 Substantiation requirements.
- § 1.274-5T Substantiation requirements (temporary).
- § 1.274-6 Expenditures deductible without regard to trade or business or other income producing activity.
- § 1.274-6T Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
- § 1.274-7 Treatment of certain expenditures with respect to entertainment-type facilities.
- § 1.274-8 Effective/applicability date.
- § 1.274-9 Entertainment provided to specified individuals.
- § 1.274-10 Special rules for aircraft used for entertainment.
- § 1.274-11 Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017.
- § 1.274-12 Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017.
- § 1.274-13 Disallowance of deductions for certain qualified transportation fringe expenditures.
- § 1.274-14 Disallowance of deductions for certain transportation and commuting benefit expenditures.
- § 1.275-1 Deduction denied in case of certain taxes.
- § 1.276-1 Disallowance of deductions for certain indirect contributions to political parties.
- § 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves.
- § 1.279-1 General rule; purpose.
- § 1.279-2 Amount of disallowance of interest on corporate acquisition indebtedness.
- § 1.279-3 Corporate acquisition indebtedness.
- § 1.279-4 Special rules.
- § 1.279-5 Rules for application of section 279(b).
- § 1.279-6 Application of section 279 to certain affiliated groups.
- § 1.279-7 Effect on other provisions.
- § 1.280B-1 Demolition of structures.
- § 1.280C-1 Disallowance of certain deductions for wage or salary expenses.
- § 1.280C-3 Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
- § 1.280C-4 Credit for increasing research activities.
- § 1.280F-1T Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).
- § 1.280F-2T Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
- § 1.280F-3T Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
- § 1.280F-4T Special rules for listed property (temporary).
- § 1.280F-5T Leased property (temporary).
- § 1.280F-6 Special rules and definitions.
- § 1.280F-7 Property leased after December 31, 1986.
- § 1.280G-1 Golden parachute payments.
- § 1.280H-0T Table of contents (temporary).
- § 1.280H-1T Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).
- Taxable Years Beginning Prior to January 1, 1986
- § 1.274-5A Substantiation requirements.
- Terminal Railroad Corporations and Their Shareholders
- § 1.281-1 In general.
- § 1.281-2 Effect of section 281 upon the computation of taxable income.
- § 1.281-3 Definitions.
- § 1.281-4 Taxable years affected.
- §§ 1.282-1.300 [Reserved]
- CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
- Effects on Recipients
- § 1.301-1 Rules applicable with respect to distributions of money and other property.
- § 1.302-1 General.
- § 1.302-2 Redemptions not taxable as dividends.
- § 1.302-3 Substantially disproportionate redemption.
- § 1.302-4 Termination of shareholder's interest.
- § 1.303-1 General.
- § 1.303-2 Requirements.
- § 1.303-3 Application of other sections.
- § 1.304-1 General.
- § 1.304-2 Acquisition by related corporation (other than subsidiary).
- § 1.304-3 Acquisition by a subsidiary.
- § 1.304-4 Special rules for the use of related corporations to avoid the application of section 304.
- § 1.304-5 Control.
- § 1.304-6 Amount constituting a dividend. [Reserved]
- § 1.304-7 Certain acquisitions by foreign acquiring corporations.
- § 1.305-1 Stock dividends.
- § 1.305-2 Distributions in lieu of money.
- § 1.305-3 Disproportionate distributions.
- § 1.305-4 Distributions of common and preferred stock.
- § 1.305-5 Distributions on preferred stock.
- § 1.305-6 Distributions of convertible preferred.
- § 1.305-7 Certain transactions treated as distributions.
- § 1.305-8 Effective dates.
- § 1.306-1 General.
- § 1.306-2 Exception.
- § 1.306-3 Section 306 stock defined.
- § 1.306-4 Effective/applicability date.
- § 1.307-1 General.
- § 1.307-2 Exception.
- effects on corporation
- § 1.312-1 Adjustment to earnings and profits reflecting distributions by corporations.
- § 1.312-2 Distribution of inventory assets.
- § 1.312-3 Liabilities.
- § 1.312-4 Examples of adjustments provided in section 312(c).
- § 1.312-5 Special rule for partial liquidations and certain redemptions.
- § 1.312-6 Earnings and profits.
- § 1.312-7 Effect on earnings and profits of gain or loss realized after February 28, 1913.
- § 1.312-8 Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock.
- § 1.312-9 Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913.
- § 1.312-10 Allocation of earnings in certain corporate separations.
- § 1.312-11 Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
- § 1.312-12 Distributions of proceeds of loans guaranteed by the United States.
- § 1.312-15 Effect of depreciation on earnings and profits.
- definitions; constructive ownership of stock
- § 1.316-1 Dividends.
- § 1.316-2 Sources of distribution in general.
- § 1.317-1 Property defined.
- § 1.318-1 Constructive ownership of stock; introduction.
- § 1.318-2 Application of general rules.
- § 1.318-3 Estates, trusts, and options.
- § 1.318-4 Constructive ownership as actual ownership; exceptions.
- effects on recipients
- § 1.331-1 Corporate liquidations.
- § 1.332-1 Distributions in liquidation of subsidiary corporation; general.
- § 1.332-2 Requirements for nonrecognition of gain or loss.
- § 1.332-3 Liquidations completed within one taxable year.
- § 1.332-4 Liquidations covering more than one taxable year.
- § 1.332-5 Distributions in liquidation as affecting minority interests.
- § 1.332-6 Records to be kept and information to be filed with return.
- § 1.332-7 Indebtedness of subsidiary to parent.
- § 1.332-8 Recognition of gain on liquidation of certain holding companies.
- § 1.334-1 Basis of property received in liquidations.
- § 1.336-0 Table of contents.
- § 1.336-1 General principles, nomenclature, and definitions for a section 336(e) election.
- § 1.336-2 Availability, mechanics, and consequences of section 336(e) election.
- § 1.336-3 Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition.
- § 1.336-4 Adjusted grossed-up basis.
- § 1.336-5 Applicability dates.
- effects on corporation
- § 1.337-1 Nonrecognition for property distributed to parent in complete liquidation of subsidiary.
- § 1.337(d)-1 Transitional loss limitation rule.
- § 1.337(d)-1T [Reserved]
- § 1.337(d)-2 Loss limitation rules.
- § 1.337(d)-3 Gain recognition upon certain partnership transactions involving a partner's stock.
- § 1.337(d)-4 Taxable to tax-exempt.
- § 1.337(d)-5 Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
- § 1.337(d)-6 New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
- § 1.337(d)-7 Tax on property owned by a C corporation that becomes property of a RIC or REIT.
- § 1.338-0 Outline of topics.
- § 1.338-1 General principles; status of old target and new target.
- § 1.338-2 Nomenclature and definitions; mechanics of the section 338 election.
- § 1.338-3 Qualification for the section 338 election.
- § 1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
- § 1.338-5 Adjusted grossed-up basis.
- § 1.338-6 Allocation of ADSP and AGUB among target assets.
- § 1.338-7 Allocation of redetermined ADSP and AGUB among target assets.
- § 1.338-8 Asset and stock consistency.
- § 1.338-9 International aspects of section 338.
- § 1.338-10 Filing of returns.
- § 1.338-11 Effect of section 338 election on insurance company targets.
- § 1.338(h)(10)-1 Deemed asset sale and liquidation.
- § 1.338(i)-1 Effective/applicability date.
- definition
- § 1.346-1 Partial liquidation.
- § 1.346-2 Treatment of certain redemptions.
- § 1.346-3 Effect of certain sales.
- corporate organizations
- § 1.351-1 Transfer to corporation controlled by transferor.
- § 1.351-2 Receipt of property.
- § 1.351-3 Records to be kept and information to be filed.
- effects on shareholders and security holders
- § 1.354-1 Exchanges of stock and securities in certain reorganizations.
- § 1.355-0 Outline of sections.
- § 1.355-1 Distribution of stock and securities of a controlled corporation.
- § 1.355-2 Limitations.
- § 1.355-3 Active conduct of a trade or business.
- § 1.355-4 Non pro rata distributions, etc.
- § 1.355-5 Records to be kept and information to be filed.
- § 1.355-6 Recognition of gain on certain distributions of stock or securities in controlled corporation.
- § 1.355-7 Recognition of gain on certain distributions of stock or securities in connection with an acquisition.
- § 1.355-8 Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f).
- § 1.356-1 Receipt of additional consideration in connection with an exchange.
- § 1.356-2 Receipt of additional consideration not in connection with an exchange.
- § 1.356-3 Rules for treatment of securities as “other property”.
- § 1.356-4 Exchanges for section 306 stock.
- § 1.356-5 Transactions involving gift or compensation.
- § 1.356-6 Rules for treatment of nonqualified preferred stock as other property.
- § 1.356-7 Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions.
- § 1.357-1 Assumption of liability.
- § 1.357-2 Liabilities in excess of basis.
- § 1.358-1 Basis to distributees.
- § 1.358-2 Allocation of basis among nonrecognition property.
- § 1.358-3 Treatment of assumption of liabilities.
- § 1.358-4 Exceptions.
- § 1.358-5 Special rules for assumption of liabilities.
- § 1.358-6 Stock basis in certain triangular reorganizations.
- § 1.358-7 Transfers by partners and partnerships to corporations.
- effects on corporation
- § 1.361-1 Nonrecognition of gain or loss to corporations.
- § 1.362-1 Basis to corporations.
- § 1.362-2 Certain contributions to capital.
- § 1.362-3 Basis of importation property acquired in loss importation transaction.
- § 1.362-4 Basis of loss duplication property.
- § 1.367(a)-0 Table of contents.
- § 1.367(a)-1 Transfers to foreign corporations subject to section 367(a): In general.
- § 1.367(a)-1T Transfers to foreign corporations subject to section 367(a): In general (temporary).
- § 1.367(a)-2 Exceptions for transfers of property for use in the active conduct of a trade or business.
- § 1.367(a)-3 Treatment of transfers of stock or securities to foreign corporations.
- § 1.367(a)-4 Special rule applicable to U.S. depreciated property.
- § 1.367(a)-5 [Reserved]
- § 1.367(a)-6 Transfer of foreign branch with previously deducted losses.
- § 1.367(a)-6T Transfer of foreign branch with previously deducted losses (temporary).
- § 1.367(a)-7 Outbound transfers of property described in section 361(a) or (b).
- § 1.367(a)-8 Gain recognition agreement requirements.
- § 1.367(a)-9T Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary).
- § 1.367(b)-0 Table of contents.
- § 1.367(b)-1 Other transfers.
- § 1.367(b)-2 Definitions and special rules.
- § 1.367(b)-3 Repatriation of foreign corporate assets in certain nonrecognition transactions.
- § 1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).
- § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.
- § 1.367(b)-5 Distributions of stock described in section 355.
- § 1.367(b)-6 Effective/applicability dates and coordination rules.
- § 1.367(b)-7 Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
- § 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]
- § 1.367(b)-9 Special rule for F reorganizations and similar transactions.
- § 1.367(b)-10 Acquisition of parent stock or securities for property in triangular reorganizations.
- § 1.367(b)-12 Subsequent treatment of amounts attributed or included in income.
- § 1.367(b)-13 Special rules for determining basis and holding period.
- § 1.367(d)-1 Transfers of intangible property to foreign corporations.
- § 1.367(d)-1T Transfers of intangible property to foreign corporations (temporary).
- § 1.367(e)-0 Outline of §§ 1.367(e)-1 and 1.367(e)-2.
- § 1.367(e)-1 Distributions described in section 367(e)(1).
- § 1.367(e)-2 Distributions described in section 367(e)(2).
- special rule; definitions
- § 1.368-1 Purpose and scope of exception of reorganization exchanges.
- § 1.368-2 Definition of terms.
- § 1.368-3 Records to be kept and information to be filed with returns.
- Carryovers
- § 1.381(a)-1 General rule relating to carryovers in certain corporate acquisitions.
- § 1.381(b)-1 Operating rules applicable to carryovers in certain corporate acquisitions.
- § 1.381(c)(1)-1 Net operating loss carryovers in certain corporate acquisitions.
- § 1.381(c)(1)-2 Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.
- § 1.381(c)(2)-1 Earnings and profits.
- § 1.381(c)(3)-1 Capital loss carryovers.
- § 1.381(c)(4)-1 Method of accounting.
- § 1.381(c)(5)-1 Inventory method.
- § 1.381(c)(6)-1 Depreciation method.
- § 1.381(c)(8)-1 Installment method.
- § 1.381(c)(9)-1 Amortization of bond discount or premium.
- § 1.381(c)(10)-1 Deferred exploration and development expenditures.
- § 1.381(c)(11)-1 Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.
- § 1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts.
- § 1.381(c)(13)-1 Involuntary conversions.
- § 1.381(c)(14)-1 Dividend carryover to personal holding company.
- § 1.381(c)(15)-1 Indebtedness of certain personal holding companies.
- § 1.381(c)(16)-1 Obligations of distributor or transferor corporation.
- § 1.381(c)(17)-1 Deficiency dividend of personal holding company.
- § 1.381(c)(18)-1 Depletion on extraction of ores or minerals from the waste or residue of prior mining.
- § 1.381(c)(19)-1 Charitable contribution carryovers in certain acquisitions.
- § 1.381(c)(20)-1 Carryforward of disallowed business interest.
- § 1.381(c)(21)-1 Pre-1954 adjustments resulting from change in method of accounting.
- § 1.381(c)(22)-1 Successor life insurance company.
- § 1.381(c)(23)-1 Investment credit carryovers in certain corporate acquisitions.
- § 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.
- § 1.381(c)(25)-1 Deficiency dividend of a qualified investment entity.
- § 1.381(c)(26)-1 Credit for employment of certain new employees.
- § 1.381(d)-1 Operations loss carryovers of life insurance companies.
- § 1.382-1 Table of contents.
- § 1.382-1T Table of contents (temporary).
- § 1.382-2 General rules for ownership change.
- § 1.382-2T Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
- § 1.382-3 Definitions and rules relating to a 5-percent shareholder.
- § 1.382-4 Constructive ownership of stock.
- § 1.382-5 Section 382 limitation.
- § 1.382-6 Allocation of income and loss to periods before and after the change date for purposes of section 382.
- § 1.382-7 Built-in gains and losses.
- § 1.382-8 Controlled groups.
- § 1.382-9 Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
- § 1.382-10 Special rules for determining time and manner of acquisition of an interest in a loss corporation.
- § 1.382-11 Reporting requirements.
- § 1.382-12 Determination of adjusted Federal long-term rate.
- § 1.383-0 Effective date.
- § 1.383-1 Special limitations on certain capital losses and excess credits.
- § 1.383-2 Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved]
- § 1.385-1 General provisions.
- § 1.385-3 Certain distributions of debt instruments and similar transactions.
- § 1.385-4 Treatment of consolidated groups.
- §§ 1.386-1.400 [Reserved]
- Pension, Profit-Sharing, Stock Bonus Plans, etc.
- § 1.401-0 Scope and definitions.
- § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
- § 1.401-2 Impossibility of diversion under the trust instrument.
- § 1.401-3 Requirements as to coverage.
- §§ 1.401-4-1.401-5 [Reserved]
- § 1.401-6 Termination of a qualified plan.
- § 1.401-7 Forfeitures under a qualified pension plan.
- § 1.401-8 [Reserved]
- § 1.401-9 Face-amount certificates—nontransferable annuity contracts.
- § 1.401-10 Definitions relating to plans covering self-employed individuals.
- § 1.401-11-1.401.13 [Reserved]
- § 1.401-14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
- § 1.401(a)-1 Post-ERISA qualified plans and qualified trusts; in general.
- § 1.401(a)-2 Impossibility of diversion under qualified plan or trust.
- § 1.401(a)-4 Optional forms of benefit (before 1994).
- § 1.401(a)-11 Qualified joint and survivor annuities.
- § 1.401(a)-12 Mergers and consolidations of plans and transfers of plan assets.
- § 1.401(a)-13 Assignment or alienation of benefits.
- § 1.401(a)-14 Commencement of benefits under qualified trusts.
- § 1.401(a)-15 Requirement that plan benefits are not decreased on account of certain Social Security increases.
- § 1.401(a)-16 Limitations on benefits and contributions under qualified plans.
- § 1.401(a)-19 Nonforfeitability in case of certain withdrawals.
- § 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
- § 1.401(a)-21 Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
- § 1.401(a)-30 Limit on elective deferrals.
- § 1.401(a)-50 Puerto Rican trusts; election to be treated as a domestic trust.
- § 1.401(a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
- § 1.401(a)(4)-0 Table of contents.
- § 1.401(a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
- § 1.401(a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan.
- § 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
- § 1.401(a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
- § 1.401(a)(4)-5 Plan amendments and plan terminations.
- § 1.401(a)(4)-6 Contributory defined benefit plans.
- § 1.401(a)(4)-7 Imputation of permitted disparity.
- § 1.401(a)(4)-8 Cross-testing.
- § 1.401(a)(4)-9 Plan aggregation and restructuring.
- § 1.401(a)(4)-10 Testing of former employees.
- § 1.401(a)(4)-11 Additional rules.
- § 1.401(a)(4)-12 Definitions.
- § 1.401(a)(4)-13 Effective dates and fresh-start rules.
- § 1.401(a)(5)-1 Special rules relating to nondiscrimination requirements.
- § 1.401(a)(9)-0 Required minimum distributions; table of contents.
- § 1.401(a)(9)-1 Minimum distribution requirement in general.
- § 1.401(a)(9)-2 Distributions commencing during an employee's lifetime.
- § 1.401(a)(9)-3 Death before required beginning date.
- § 1.401(a)(9)-4 Determination of the designated beneficiary.
- § 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.
- § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
- § 1.401(a)(9)-7 Rollovers and transfers.
- § 1.401(a)(9)-8 Special rules.
- § 1.401(a)(9)-9 Life expectancy and Uniform Lifetime tables.
- § 1.401(a)(17)-1 Limitation on annual compensation.
- § 1.401(a)(26)-0 Table of contents.
- § 1.401(a)(26)-1 Minimum participation requirements.
- § 1.401(a)(26)-2 Minimum participation rule.
- § 1.401(a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure.
- § 1.401(a)(26)-4 Testing former employees.
- § 1.401(a)(26)-5 Employees who benefit under a plan.
- § 1.401(a)(26)-6 Excludable employees.
- § 1.401(a)(26)-7 Testing methods.
- § 1.401(a)(26)-8 Definitions.
- § 1.401(a)(26)-9 Effective dates and transition rules.
- § 1.401(a)(31)-1 Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
- § 1.401(a)(35)-1 Diversification requirements for certain defined contribution plans.
- § 1.401(b)-1 Certain retroactive changes in plan.
- § 1.401(f)-1 Certain custodial accounts and annuity contracts.
- § 1.401(k)-0 Table of contents.
- § 1.401(k)-1 Certain cash or deferred arrangements.
- § 1.401(k)-2 ADP test.
- § 1.401(k)-3 Safe harbor requirements.
- § 1.401(k)-4 SIMPLE 401(k) plan requirements.
- § 1.401(k)-5 Special rules for mergers, acquisitions and similar events. [Reserved]
- § 1.401(k)-6 Definitions.
- § 1.401(l)-0 Table of contents.
- § 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
- § 1.401(l)-2 Permitted disparity for defined contribution plans.
- § 1.401(l)-3 Permitted disparity for defined benefit plans.
- § 1.401(l)-4 Special rules for railroad plans.
- § 1.401(l)-5 Overall permitted disparity limits.
- § 1.401(l)-6 Effective dates and transition rules.
- § 1.401(m)-0 Table of contents.
- § 1.401(m)-1 Employee contributions and matching contributions.
- § 1.401(m)-2 ACP test.
- § 1.401(m)-3 Safe harbor requirements.
- § 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
- § 1.401(m)-5 Definitions.
- § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
- § 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
- § 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
- § 1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts.
- § 1.402(c)-2 Eligible rollover distributions.
- § 1.402(d)-1 Effect of section 402(d).
- § 1.402(e)-1 [Reserved]
- § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
- § 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents.
- § 1.402(g)-1 Limitation on exclusion for elective deferrals.
- § 1.402(g)-2 Increased limit for catch-up contributions.
- § 1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
- § 1.402A-1 Designated Roth Accounts.
- § 1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth accounts.
- § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
- § 1.403(a)-2 Capital gains treatment for certain distributions.
- § 1.403(b)-0 Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
- § 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
- § 1.403(b)-2 Definitions.
- § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
- § 1.403(b)-4 Contribution limitations.
- § 1.403(b)-5 Nondiscrimination rules.
- § 1.403(b)-6 Timing of distributions and benefits.
- § 1.403(b)-7 Taxation of distributions and benefits.
- § 1.403(b)-8 Funding.
- § 1.403(b)-9 Special rules for church plans.
- § 1.403(b)-10 Miscellaneous provisions.
- § 1.403(b)-11 Applicable dates.
- § 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.
- § 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
- § 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
- § 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
- § 1.404(a)-3 Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).
- § 1.404(a)-4-1.404(a)-7 [Reserved]
- § 1.404(a)-8 Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
- § 1.404(a)-9 [Reserved]
- § 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
- § 1.404(a)-11 Trusts created or organized outside the United States; application of section 404(a)(4).
- § 1.404(a)-12 Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
- § 1.404(a)-13 Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
- § 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974.
- § 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b).
- § 1.404(b)-1T Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
- § 1.404(c)-1 Certain negotiated plans; effect of section 404(c).
- § 1.404(d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
- § 1.404(e)-1 [Reserved]
- § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
- § 1.404(g)-1 Deduction of employer liability payments.
- § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
- § 1.404(k)-3 Disallowance of deduction for reacquisition payments.
- § 1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
- § 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
- § 1.408-1 General rules.
- § 1.408-2 Individual retirement accounts.
- § 1.408-3 Individual retirement annuities.
- § 1.408-4 Treatment of distributions from individual retirement arrangements.
- § 1.408-5 Annual reports by trustees or issuers.
- § 1.408-6 Disclosure statements for individual retirement arrangements.
- § 1.408-7 Reports on distributions from individual retirement plans.
- § 1.408-8 Distribution requirements for individual retirement plans.
- § 1.408-11 Net income calculation for returned or recharacterized IRA contributions.
- § 1.408(q)-1 Deemed IRAs in qualified employer plans.
- § 1.408A-0 Roth IRAs; table of contents.
- § 1.408A-1 Roth IRAs in general.
- § 1.408A-2 Establishing Roth IRAs.
- § 1.408A-3 Contributions to Roth IRAs.
- § 1.408A-4 Converting amounts to Roth IRAs.
- § 1.408A-5 Recharacterized contributions.
- § 1.408A-6 Distributions.
- § 1.408A-7 Reporting.
- § 1.408A-8 Definitions.
- § 1.408A-9 Effective date.
- § 1.408A-10 Coordination between designated Roth accounts and Roth IRAs.
- § 1.409-1 Retirement bonds.
- § 1.409A-0 Table of contents.
- § 1.409A-1 Definitions and covered plans.
- § 1.409A-2 Deferral elections.
- § 1.409A-3 Permissible payments.
- § 1.409A-4 Calculation of income inclusion. [Reserved]
- § 1.409A-5 Funding. [Reserved]
- § 1.409A-6 Application of section 409A and effective dates.
- § 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).
- Pension, Profit-Sharing, Stock Bonus Plans, etc.
- § 1.410(a)-1 Minimum participation standards; general rules.
- § 1.410(a)-2 Effective dates.
- § 1.410(a)-3 Minimum age and service conditions.
- § 1.410(a)-3T Minimum age and service conditions (temporary).
- § 1.410(a)-4 Maximum age conditions and time of participation.
- § 1.410(a)-5 Year of service; break in service.
- § 1.410(a)-6 Amendment of break in service rules; Transition period.
- § 1.410(a)-7 Elapsed time.
- § 1.410(a)-8 Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
- § 1.410(a)-8T Year of service; break in service (temporary).
- § 1.410(a)-9 Maternity and paternity absence.
- § 1.410(a)-9T Elapsed time (temporary).
- § 1.410(b)-0 Table of contents.
- § 1.410(b)-1 [Reserved]
- § 1.410(b)-2 Minimum coverage requirements (after 1993).
- § 1.410(b)-3 Employees and former employees who benefit under a plan.
- § 1.410(b)-4 Nondiscriminatory classification test.
- § 1.410(b)-5 Average benefit percentage test.
- § 1.410(b)-6 Excludable employees.
- § 1.410(b)-7 Definition of plan and rules governing plan disaggregation and aggregation.
- § 1.410(b)-8 Additional rules.
- § 1.410(b)-9 Definitions.
- § 1.410(b)-10 Effective dates and transition rules.
- § 1.410(d)-1 Election by church to have participation, vesting, funding, etc. provisions apply.
- § 1.411(a)-1 Minimum vesting standards; general rules.
- § 1.411(a)-2 Effective dates.
- § 1.411(a)-3 Vesting in employer-derived benefits.
- § 1.411(a)-3T Vesting in employer-derived benefits (temporary).
- § 1.411(a)-4 Forfeitures, suspensions, etc.
- § 1.411(a)-4T Forfeitures, suspensions, etc. (temporary).
- § 1.411(a)-5 Service included in determination of nonforfeitable percentage.
- § 1.411(a)-6 Year of service; hours of service; breaks in service.
- § 1.411(a)-7 Definitions and special rules.
- § 1.411(a)-8 Changes in vesting schedule.
- § 1.411(a)-8T Changes in vesting schedule (temporary).
- § 1.411(a)-9 [Reserved]
- § 1.411(a)-11 Restriction and valuation of distributions.
- § 1.411(a)(13)-1 Statutory hybrid plans.
- § 1.411(b)-1 Accrued benefit requirements.
- § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defined benefit plan.
- § 1.411(c)-1 Allocation of accrued benefits between employer and employee contributions.
- § 1.411(d)-1 Coordination of vesting and discrimination requirements. [Reserved]
- § 1.411(d)-2 Termination or partial termination; discontinuance of contributions.
- § 1.411(d)-3 Section 411(d)(6) protected benefits.
- § 1.411(d)-4 Section 411(d)(6) protected benefits.
- § 1.411(d)-5 [Reserved]
- § 1.412(b)-2 Amortization of experience gains in connection with certain group deferred annuity contracts.
- § 1.412(c)(1)-1 Determinations to be made under funding method—terms defined.
- § 1.412(c)(1)-2 Shortfall method.
- § 1.412(c)(1)-3 Applying the minimum funding requirements to restored plans.
- § 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
- § 1.412(c)(3)-1 Reasonable funding methods.
- § 1.412(c)(3)-2 Effective dates and transitional rules relating to reasonable funding methods.
- § 1.412(i)-1 Certain insurance contract plans.
- § 1.413-1 Special rules for collectively bargained plans.
- § 1.413-2 Special rules for plans maintained by more than one employer.
- § 1.414(b)-1 Controlled group of corporations.
- § 1.414(c)-1 Commonly controlled trades or businesses.
- § 1.414(c)-2 Two or more trades or businesses under common control.
- § 1.414(c)-3 Exclusion of certain interests or stock in determining control.
- § 1.414(c)-4 Rules for determining ownership.
- § 1.414(c)-5 Certain tax-exempt organizations.
- § 1.414(c)-6 Effective date.
- § 1.414(e)-1 Definition of church plan.
- § 1.414(f)-1 Definition of multiemployer plan.
- § 1.414(g)-1 Definition of plan administrator.
- § 1.414(l)-1 Mergers and consolidations of plans or transfers of plan assets.
- § 1.414(q)-1 Highly compensated employee.
- § 1.414(q)-1T Highly compensated employee (temporary).
- § 1.414(r)-0 Table of contents.
- § 1.414(r)-1 Requirements applicable to qualified separate lines of business.
- § 1.414(r)-2 Line of business.
- § 1.414(r)-3 Separate line of business.
- § 1.414(r)-4 Qualified separate line of business—fifty-employee and notice requirements.
- § 1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
- § 1.414(r)-6 Qualified separate line of business—administrative scrutiny requirement—individual determinations.
- § 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.
- § 1.414(r)-8 Separate application of section 410(b).
- § 1.414(r)-9 Separate application of section 401(a)(26).
- § 1.414(r)-10 Separate application of section 129(d)(8). [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(v)-2 Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
- § 1.414(w)-1 Permissible withdrawals from eligible automatic contribution arrangements.
- § 1.415(a)-1 General rules with respect to limitations on benefits and contributions under qualified plans.
- § 1.415(b)-1 Limitations for defined benefit plans.
- § 1.415(b)-2 Multiple annuity starting dates. [Reserved]
- § 1.415(c)-1 Limitations for defined contribution plans.
- § 1.415(c)-2 Compensation.
- § 1.415(d)-1 Cost-of-living adjustments.
- § 1.415(f)-1 Aggregating plans.
- § 1.415(g)-1 Disqualification of plans and trusts.
- § 1.415(j)-1 Limitation year.
- § 1.416-1 Questions and answers on top-heavy plans.
- § 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
- § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
- § 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
- § 1.419-1T Treatment of welfare benefit funds. (Temporary)
- § 1.419A-1T Qualified asset account limitation of additions to account. (Temporary)
- § 1.419A-2T Qualified asset account limitation for collectively bargained funds. (Temporary)
- § 1.419A(f)(6)-1 Exception for 10 or more employer plan.
- § 1.420-1 Significant reduction in retiree health coverage during the cost maintenance period.
- Certain Stock Options
- § 1.421-1 Meaning and use of certain terms.
- § 1.421-2 General rules.
- § 1.422-1 Incentive stock options; general rules.
- § 1.422-2 Incentive stock options defined.
- § 1.422-3 Stockholder approval of incentive stock option plans.
- § 1.422-4 $100,000 limitation for incentive stock options.
- § 1.422-5 Permissible provisions.
- § 1.423-1 Applicability of section 421(a).
- § 1.423-2 Employee stock purchase plan defined.
- § 1.424-1 Definitions and special rules applicable to statutory options.
- §§ 1.425-1.429 [Reserved]
- § 1.430(a)-1 Determination of minimum required contribution.
- § 1.430(d)-1 Determination of target normal cost and funding target.
- § 1.430(f)-1 Effect of prefunding balance and funding standard carryover balance.
- § 1.430(g)-1 Valuation date and valuation of plan assets.
- § 1.430(h)(2)-1 Interest rates used to determine present value.
- § 1.430(h)(3)-1 Mortality tables used to determine present value.
- § 1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value.
- § 1.430(i)-1 Special rules for plans in at-risk status.
- § 1.430(j)-1 Payment of minimum required contributions.
- § 1.431(c)(6)-1 Mortality tables used to determine current liability.
- § 1.432 [Reserved]
- § 1.432(e)(9)-1 Benefit suspensions for multiemployer plans in critical and declining status.
- § 1.433(h)(3)-1 Mortality tables used to determine current liability.
- §§ 1.434-1.435 [Reserved]
- § 1.436-0 Table of contents.
- § 1.436-1 Limits on benefits and benefit accruals under single employer defined benefit plans.
- §§ 1.437-1.440 [Reserved]
- DEFERRED COMPENSATION, ETC. (CONTINUED)
- Accounting Periods
- § 1.441-0 Table of contents.
- § 1.441-1 Period for computation of taxable income.
- § 1.441-2 Election of taxable year consisting of 52-53 weeks.
- § 1.441-3 Taxable year of a personal service corporation.
- § 1.441-4 Effective date.
- § 1.442-1 Change of annual accounting period.
- § 1.443-1 Returns for periods of less than 12 months.
- § 1.444-0T Table of contents (temporary).
- § 1.444-1T Election to use a taxable year other than the required taxable year (temporary).
- § 1.444-2T Tiered structure (temporary).
- § 1.444-3T Manner and time of making section 444 election (temporary).
- § 1.444-4 Tiered structure.
- methods of accounting in general
- § 1.446-1 General rule for methods of accounting.
- § 1.446-2 Method of accounting for interest.
- § 1.446-3 Notional principal contracts.
- § 1.446-3T Notional principal contracts (temporary).
- § 1.446-4 Hedging transactions.
- § 1.446-5 Debt issuance costs.
- § 1.446-6 REMIC inducement fees.
- § 1.446-7 Net asset value method for certain money market fund shares.
- § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting.
- § 1.448-1T Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
- § 1.448-2 Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017.
- § 1.448-3 Nonaccrual of certain amounts by service providers.
- taxable year for which items of gross income included
- § 1.451-1 General rule for taxable year of inclusion.
- § 1.451-2 Constructive receipt of income.
- § 1.451-3 Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
- § 1.451-4 Accounting for redemption of trading stamps and coupons.
- § 1.451-6 Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
- § 1.451-7 Election relating to livestock sold on account of drought.
- § 1.451-8 Advance payments for goods, services, and certain other items.
- §§ 1.453-1-1.453-2 [Reserved]
- § 1.453-3 Purchaser evidences of indebtedness payable on demand or readily tradable.
- §§ 1.453-4-1.453-8 [Reserved]
- § 1.453-9 Gain or loss on disposition of installment obligations.
- § 1.453-10 [Reserved]
- § 1.453-11 Installment obligations received from a liquidating corporation.
- § 1.453-12 Allocation of unrecaptured section 1250 gain reported on the installment method.
- § 1.453A-0 Table of contents.
- § 1.453A-1 Installment method of reporting income by dealers on personal property.
- § 1.453A-2 [Reserved]
- § 1.453A-3 Requirements for adoption of or change to installment method by dealers in personal property.
- § 1.454-1 Obligations issued at discount.
- § 1.455-1 Treatment of prepaid subscription income.
- § 1.455-2 Scope of election under section 455.
- § 1.455-3 Method of allocation.
- § 1.455-4 Cessation of taxpayer's liability.
- § 1.455-5 Definitions and other rules.
- § 1.455-6 Time and manner of making election.
- § 1.456-1 Treatment of prepaid dues income.
- § 1.456-2 Scope of election under section 456.
- § 1.456-3 Method of allocation.
- § 1.456-4 Cessation of liability or existence.
- § 1.456-5 Definitions and other rules.
- § 1.456-6 Time and manner of making election.
- § 1.456-7 Transitional rule.
- § 1.457-1 General overviews of section 457.
- § 1.457-2 Definitions.
- § 1.457-3 General introduction to eligible plans.
- § 1.457-4 Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
- § 1.457-5 Individual limitation for combined annual deferrals under multiple eligible plans
- § 1.457-6 Timing of distributions under eligible plans.
- § 1.457-7 Taxation of Distributions Under Eligible Plans.
- § 1.457-8 Funding rules for eligible plans.
- § 1.457-9 Effect on eligible plans when not administered in accordance with eligibility requirements.
- § 1.457-10 Miscellaneous provisions.
- § 1.457-11 Tax treatment of participants if plan is not an eligible plan.
- § 1.457-12 Effective dates.
- § 1.458-1 Exclusion for certain returned magazines, paperbacks, or records.
- § 1.458-2 Manner of and time for making election.
- § 1.460-0 Outline of regulations under section 460.
- § 1.460-1 Long-term contracts.
- § 1.460-2 Long-term manufacturing contracts.
- § 1.460-3 Long-term construction contracts.
- § 1.460-4 Methods of accounting for long-term contracts.
- § 1.460-5 Cost allocation rules.
- § 1.460-6 Look-back method.
- taxable year for which deductions taken
- § 1.461-0 Table of contents.
- § 1.461-1 General rule for taxable year of deduction.
- § 1.461-2 Contested liabilities.
- § 1.461-3 Prepaid interest. [Reserved]
- § 1.461-4 Economic performance.
- § 1.461-5 Recurring item exception.
- § 1.461-6 Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
- § 1.465-1T Aggregation of certain activities (temporary).
- § 1.465-8 General rules; interest other than that of a creditor.
- § 1.465-20 Treatment of amounts borrowed from certain persons and amounts protected against loss.
- § 1.465-27 Qualified nonrecourse financing.
- § 1.466-1 Method of accounting for the redemption cost of qualified discount coupons.
- § 1.466-2 Special protective election for certain taxpayers.
- § 1.466-3 Manner of and time for making election under section 466.
- § 1.466-4 Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
- § 1.467-0 Table of contents.
- § 1.467-1 Treatment of lessors and lessees generally.
- § 1.467-2 Rent accrual for section 467 rental agreements without adequate interest.
- § 1.467-3 Disqualified leasebacks and long-term agreements.
- § 1.467-4 Section 467 loan.
- § 1.467-5 Section 467 rental agreements with variable interest.
- § 1.467-6 Section 467 rental agreements with contingent payments. [Reserved]
- § 1.467-7 Section 467 recapture and other rules relating to dispositions and modifications.
- § 1.467-8 Automatic consent to change to constant rental accrual for certain rental agreements.
- § 1.467-9 Effective/applicability dates and automatic method changes for certain agreements.
- § 1.468A-0 Nuclear decommissioning costs; table of contents.
- § 1.468A-1 Nuclear decommissioning costs; general rules.
- § 1.468A-2 Treatment of electing taxpayer.
- § 1.468A-3 Ruling amount.
- § 1.468A-4 Treatment of nuclear decommissioning fund.
- § 1.468A-5 Nuclear decommissioning fund—miscellaneous provisions.
- § 1.468A-6 Disposition of an interest in a nuclear power plant.
- § 1.468A-7 Manner of and time for making election.
- § 1.468A-8 Special transfers to qualified funds pursuant to section 468A(f).
- § 1.468A-9 Applicability dates.
- § 1.468B Designated settlement funds.
- § 1.468B-0 Table of contents.
- § 1.468B-1 Qualified settlement funds.
- § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements.
- § 1.468B-3 Rules applicable to the transferor.
- § 1.468B-4 Taxability of distributions to claimants.
- § 1.468B-5 Effective dates and transition rules applicable to qualified settlement funds.
- § 1.468B-6 Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
- § 1.468B-7 Pre-closing escrows.
- § 1.468B-8 Contingent-at-closing escrows. [Reserved]
- § 1.468B-9 Disputed ownership funds.
- § 1.469-0 Table of contents.
- § 1.469-1 General rules.
- § 1.469-1T General rules (temporary).
- § 1.469-2 Passive activity loss.
- § 1.469-2T Passive activity loss (temporary).
- § 1.469-3 Passive activity credit.
- § 1.469-3T Passive activity credit (temporary).
- § 1.469-4 Definition of activity.
- § 1.469-4T Definition of activity (temporary).
- § 1.469-5 Material participation.
- § 1.469-5T Material participation (temporary).
- § 1.469-6 Treatment of losses upon certain dispositions. [Reserved]
- § 1.469-7 Treatment of self-charged items of interest income and deduction.
- § 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
- § 1.469-9 Rules for certain rental real estate activities.
- § 1.469-10 Application of section 469 to publicly traded partnerships.
- § 1.469-11 Applicability date and transition rules.
- inventories
- § 1.471-1 Need for inventories.
- § 1.471-2 Valuation of inventories.
- § 1.471-3 Inventories at cost.
- § 1.471-4 Inventories at cost or market, whichever is lower.
- § 1.471-5 Inventories by dealers in securities.
- § 1.471-6 Inventories of livestock raisers and other farmers.
- § 1.471-7 Inventories of miners and manufacturers.
- § 1.471-8 Inventories of retail merchants.
- § 1.471-9 Inventories of acquiring corporations.
- § 1.471-10 Applicability of long-term contract methods.
- § 1.471-11 Inventories of manufacturers.
- § 1.472-1 Last-in, first-out inventories.
- § 1.472-2 Requirements incident to adoption and use of LIFO inventory method.
- § 1.472-3 Time and manner of making election.
- § 1.472-4 Adjustments to be made by taxpayer.
- § 1.472-5 Revocation of election.
- § 1.472-6 Change from LIFO inventory method.
- § 1.472-7 Inventories of acquiring corporations.
- § 1.472-8 Dollar-value method of pricing LIFO inventories.
- § 1.475-0 Table of contents.
- §§ 1.475(a)-1-1.475(a)-2 [Reserved]
- § 1.475(a)-3 Acquisition by a dealer of a security with a substituted basis.
- § 1.475(a)-4 Valuation safe harbor.
- § 1.475(b)-1 Scope of exemptions from mark-to-market requirement.
- § 1.475(b)-2 Exemptions—identification requirements.
- § 1.475(b)-3 [Reserved]
- § 1.475(c)-1 Definitions—dealer in securities.
- § 1.475(c)-2 Definitions—security.
- § 1.475(d)-1 Character of gain or loss.
- § 1.475(g)-1 Effective dates.
- Adjustments
- § 1.481-1 Adjustments in general.
- § 1.481-2 Limitation on tax.
- § 1.481-3 Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
- § 1.481-4 Adjustments taken into account with consent.
- § 1.481-5 Eligible terminated S corporation.
- § 1.481-6 Effective dates; applicability dates.
- § 1.482-0 Outline of regulations under section 482.
- § 1.482-1 Allocation of income and deductions among taxpayers.
- § 1.482-1T Allocation of income and deductions among taxpayers (temporary).
- § 1.482-2 Determination of taxable income in specific situations.
- § 1.482-3 Methods to determine taxable income in connection with a transfer of tangible property.
- § 1.482-4 Methods to determine taxable income in connection with a transfer of intangible property.
- § 1.482-5 Comparable profits method.
- § 1.482-6 Profit split method.
- § 1.482-7 Methods to determine taxable income in connection with a cost sharing arrangement.
- § 1.482-8 Examples of the best method rule.
- § 1.482-9 Methods to determine taxable income in connection with a controlled services transaction.
- § 1.483-1 Interest on certain deferred payments.
- § 1.483-2 Unstated interest.
- § 1.483-3 Test rate of interest applicable to a contract.
- § 1.483-4 Contingent payments.
- regulations applicable for taxable years beginning on or before april 21, 1993
- § 1.482-1A Allocation of income and deductions among taxpayers.
- § 1.482-2A Determination of taxable income in specific situations.
- Regulations applicable on or before January 4, 2009.
- § 1.482-7A Methods to determine taxable income in connection with a cost sharing arrangement.
- §§ 1.484-1.500 [Reserved]
- Exempt Organizations
- § 1.501(a)-1 Exemption from taxation.
- § 1.501(c)(2)-1 Corporations organized to hold title to property for exempt organizations.
- § 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.
- § 1.501(c)(4)-1 Civic organizations and local associations of employees.
- § 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations.
- § 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade.
- § 1.501(c)(7)-1 Social clubs.
- § 1.501(c)(8)-1 Fraternal beneficiary societies.
- § 1.501(c)(9)-1 Voluntary employees' beneficiary associations, in general.
- § 1.501(c)(9)-2 Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
- § 1.501(c)(9)-3 Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
- § 1.501(c)(9)-4 Voluntary employees' beneficiary associations; inurement.
- § 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
- § 1.501(c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in gross income.
- § 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
- § 1.501(c)(9)-8 Voluntary employees' beneficiary associations; effective date.
- § 1.501(c)(10)-1 Certain fraternal beneficiary societies.
- § 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
- § 1.501(c)(13)-1 Cemetery companies and crematoria.
- § 1.501(c)(14)-1 Credit unions and mutual insurance funds.
- § 1.501(c)(15)-1 Mutual insurance companies or associations.
- § 1.501(c)(16)-1 Corporations organized to finance crop operations.
- § 1.501(c)(17)-1 Supplemental unemployment benefit trusts.
- § 1.501(c)(17)-2 General rules.
- § 1.501(c)(17)-3 Relation to other sections of the Code.
- § 1.501(c)(18)-1 Certain funded pension trusts.
- § 1.501(c)(19)-1 War veterans organizations.
- § 1.501(c)(21)-1 Black lung trusts—certain terms.
- § 1.501(c)(21)-2 Same—trust instrument.
- § 1.501(c)(29)-1 CO-OP Health Insurance Issuers.
- § 1.501(d)-1 Religious and apostolic associations or corporations.
- § 1.501(e)-1 Cooperative hospital service organizations.
- § 1.501(h)-1 Application of the expenditure test to expenditures to influence legislation; introduction.
- § 1.501(h)-2 Electing the expenditure test.
- § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.
- § 1.501(r)-0 Outline of regulations.
- § 1.501(r)-1 Definitions.
- § 1.501(r)-2 Failures to satisfy section 501(r).
- § 1.501(r)-3 Community health needs assessments.
- § 1.501(r)-4 Financial assistance policy and emergency medical care policy.
- § 1.501(r)-5 Limitation on charges.
- § 1.501(r)-6 Billing and collection.
- § 1.501(r)-7 Effective/applicability dates.
- § 1.502-1 Feeder organizations.
- § 1.503(a)-1 Denial of exemption to certain organizations engaged in prohibited transactions.
- § 1.503(b)-1 Prohibited transactions.
- § 1.503(c)-1 Future status of organizations denied exemption.
- § 1.503(d)-1 Cross references.
- § 1.503(e)-1 Special rules.
- § 1.503(e)-2 Requirements.
- § 1.503(e)-3 Effective dates.
- § 1.503(f)-1 Loans by employers who are prohibited from pledging assets.
- § 1.504-1 Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption.
- § 1.504-2 Certain transfers made to avoid section 504(a).
- § 1.505(c)-1T Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary).
- § 1.506-1 Organizations required to notify Commissioner of intent to operate under section 501(c)(4).
- Private Foundations
- § 1.507-1 General rule.
- § 1.507-2 Special rules; transfer to, or operation as, public charity.
- § 1.507-3 Special rules; transferee foundations.
- § 1.507-4 Imposition of tax.
- § 1.507-5 Aggregate tax benefit; in general.
- § 1.507-6 Substantial contributor defined.
- § 1.507-7 Value of assets.
- § 1.507-8 Liability in case of transfers.
- § 1.507-9 Abatement of taxes.
- § 1.508-1 Notices.
- § 1.508-2 Disallowance of certain charitable, etc., deductions.
- § 1.508-3 Governing instruments.
- § 1.508-4 Effective date.
- § 1.509(a)-1 Definition of private foundation.
- § 1.509(a)-2 Exclusion for certain organizations described in section 170(b)(1)(A).
- § 1.509(a)-3 Broadly, publicly supported organizations.
- § 1.509(a)-4 Supporting organizations.
- § 1.509(a)-5 Special rules of attribution.
- § 1.509(a)-6 Classification under section 509(a).
- § 1.509(a)-7 Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations.
- § 1.509(b)-1 Continuation of private foundation status.
- § 1.509(c)-1 Status of organization after termination of private foundation status.
- § 1.509(d)-1 Definition of support.
- § 1.509(e)-1 Definition of gross investment income.
- Taxation of Business Income of Certain Exempt Organizations
- § 1.511-1 Imposition and rates of tax.
- § 1.511-2 Organizations subject to tax.
- § 1.511-3 Provisions generally applicable to the tax on unrelated business income.
- § 1.511-4 Minimum tax for tax preferences.
- § 1.512(a)-1 Definition.
- § 1.512(a)-2 Definition applicable to taxable years beginning before December 13, 1967.
- § 1.512(a)-3 [Reserved]
- § 1.512(a)-4 Special rules applicable to war veterans organizations.
- § 1.512(a)-5 Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9) or (17) of section 501(c).
- § 1.512(a)-6 Special rule for organizations with more than one unrelated trade or business.
- § 1.512(b)-1 Modifications.
- § 1.512(c)-1 Special rules applicable to partnerships; in general.
- § 1.513-1 Definition of unrelated trade or business.
- § 1.513-2 Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967.
- § 1.513-3 Qualified convention and trade show activity.
- § 1.513-4 Certain sponsorship not unrelated trade or business.
- § 1.513-5 Certain bingo games not unrelated trade or business.
- § 1.513-6 Certain hospital services not unrelated trade or business.
- § 1.513-7 Travel and tour activities of tax exempt organizations.
- § 1.514(a)-1 Unrelated debt-financed income and deductions.
- § 1.514(a)-2 Business lease rents and deductions for taxable years beginning before January 1, 1970.
- § 1.514(b)-1 Definition of debt-financed property.
- § 1.514(c)-1 Acquisition indebtedness.
- § 1.514(c)-2 Permitted allocations under section 514(c)(9)(E).
- § 1.514(d)-1 Basis of debt-financed property acquired in corporate liquidation.
- § 1.514(e)-1 Allocation rules.
- § 1.514(f)-1 Definition of business lease.
- § 1.514(g)-1 Business lease indebtedness.
- Farmers' Cooperatives
- § 1.521-1 Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521.
- § 1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521.
- § 1.522-2 Manner of taxation of cooperative associations subject to section 522.
- § 1.522-3 Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522.
- § 1.522-4 Taxable years affected.
- § 1.527-1 Political organizations; generally.
- § 1.527-2 Definitions.
- § 1.527-3 Exempt function income.
- § 1.527-4 Special rules for computation of political organization taxable income.
- § 1.527-5 Activities resulting in gross income to an individual or political organization.
- § 1.527-6 Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization.
- § 1.527-7 Newsletter funds.
- § 1.527-8 Effective date; filing requirements; and miscellaneous provisions.
- § 1.527-9 Special rule for principal campaign committees.
- Homeowners Associations
- § 1.528-1 Homeowners associations.
- § 1.528-2 Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property.
- § 1.528-3 Association property.
- § 1.528-4 Substantiality test.
- § 1.528-5 Source of income test.
- § 1.528-6 Expenditure test.
- § 1.528-7 Inurement.
- § 1.528-8 Election to be treated as a homeowners association.
- § 1.528-9 Exempt function income.
- § 1.528-10 Special rules for computation of homeowners association taxable income and tax.
- Qualified ABLE Programs
- § 1.529A-0 Table of contents.
- § 1.529A-1 Exempt status of qualified ABLE program and definitions.
- § 1.529A-2 Qualified ABLE program.
- § 1.529A-3 Tax treatment.
- § 1.529A-4 Gift, estate, and generation-skipping transfer taxes.
- § 1.529A-5 Reporting of the establishment of and contributions to an ABLE account.
- § 1.529A-6 Reporting of distributions from and termination of an ABLE account.
- § 1.529A-7 Electronic furnishing of statements to designated beneficiaries and contributors.
- § 1.529A-8 Applicability dates and transition relief.
- Corporations Used To Avoid Income Tax on Shareholders
- § 1.531-1 Imposition of tax.
- § 1.532-1 Corporations subject to accumulated earnings tax.
- § 1.533-1 Evidence of purpose to avoid income tax.
- § 1.533-2 Statement required.
- § 1.534-1 Burden of proof as to unreasonable accumulations generally.
- § 1.534-2 Burden of proof as to unreasonable accumulations in cases before the Tax Court.
- § 1.534-3 Jeopardy assessments in Tax Court cases.
- § 1.535-1 Definition.
- § 1.535-2 Adjustments to taxable income.
- § 1.535-3 Accumulated earnings credit.
- § 1.536-1 Short taxable years.
- § 1.537-1 Reasonable needs of the business.
- § 1.537-2 Grounds for accumulation of earnings and profits.
- § 1.537-3 Business of the corporation.
- Personal Holding Companies
- § 1.541-1 Imposition of tax.
- § 1.542-1 General rule.
- § 1.542-2 Gross income requirement.
- § 1.542-3 Stock ownership requirement.
- § 1.542-4 Corporations filing consolidated returns.
- § 1.543-1 Personal holding company income.
- § 1.543-2 Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities.
- § 1.544-1 Constructive ownership.
- § 1.544-2 Constructive ownership by reason of indirect ownership.
- § 1.544-3 Constructive ownership by reason of family and partnership ownership.
- § 1.544-4 Options.
- § 1.544-5 Convertible securities.
- § 1.544-6 Constructive ownership as actual ownership.
- § 1.544-7 Option rule in lieu of family and partnership rule.
- § 1.545-1 Definition.
- § 1.545-2 Adjustments to taxable income.
- § 1.545-3 Special adjustment to taxable income.
- § 1.547-1 General rule.
- § 1.547-2 Requirements for deficiency dividends.
- § 1.547-3 Claim for credit or refund.
- § 1.547-4 Effect on dividends paid deduction.
- § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return.
- § 1.547-6 Suspension of statute of limitations and stay of collection.
- § 1.547-7 Effective date.
- Foreign Personal Holding Companies
- § 1.551-1 General rule.
- § 1.551-2 Amount included in gross income.
- Deduction for Dividends Paid
- § 1.561-1 Deduction for dividends paid.
- § 1.561-2 When dividends are considered paid.
- § 1.562-1 Dividends for which the dividends paid deduction is allowable.
- § 1.562-2 Preferential dividends.
- § 1.562-3 Distributions by a member of an affiliated group.
- § 1.563-1 Accumulated earnings tax.
- § 1.563-2 Personal holding company tax.
- § 1.563-3 Dividends considered as paid on last day of taxable year.
- § 1.564-1 Dividend carryover.
- § 1.565-1 General rule.
- § 1.565-2 Limitations.
- § 1.565-3 Effect of consent.
- § 1.565-4 Consent dividends and other distributions.
- § 1.565-5 Nonresident aliens and foreign corporations.
- § 1.565-6 Definitions.
- Banking Institutions
- § 1.581-1 Banks.
- § 1.581-2 Mutual savings banks, building and loan associations, and cooperative banks.
- § 1.581-3 Definition of bank prior to September 28, 1962.
- § 1.582-1 Bad debts, losses, and gains with respect to securities held by financial institutions.
- § 1.584-1 Common trust funds.
- § 1.584-2 Income of participants in common trust fund.
- § 1.584-3 Computation of common trust fund income.
- § 1.584-4 Admission and withdrawal of participants in the common trust fund.
- § 1.584-5 Returns of banks with respect to common trust funds.
- § 1.584-6 Net operating loss deduction.
- § 1.585-1 Reserve for losses on loans of banks.
- § 1.585-2 Addition to reserve.
- § 1.585-3 Special rules.
- § 1.585-4 Reorganizations and asset acquisitions.
- § 1.585-5 Denial of bad debt reserves for large banks.
- § 1.585-6 Recapture method of changing from the reserve method of section 585.
- § 1.585-7 Elective cut-off method of changing from the reserve method of section 585.
- § 1.585-8 Rules for making and revoking elections under §§ 1.585-6 and 1.585-7.
- Mutual Savings Banks, Etc.
- § 1.591-1 Deduction for dividends paid on deposits.
- § 1.592-1 Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks.
- § 1.594-1 Mutual savings banks conducting life insurance business.
- § 1.596-1 Limitation on dividends received deduction.
- § 1.597-1 Definitions.
- § 1.597-2 Taxation of FFA.
- § 1.597-3 Other rules.
- § 1.597-4 Bridge Banks and Agency Control.
- § 1.597-5 Taxable Transfers.
- § 1.597-6 Limitation on collection of federal income tax.
- § 1.597-7 Effective/applicability dates.
- § 1.597-8 Transitional rules for Federal financial assistance.
- Bank Affiliates
- § 1.601-1 Special deduction for bank affiliates.
- Natural Resources
- § 1.611-0 Regulatory authority.
- § 1.611-1 Allowance of deduction for depletion.
- § 1.611-2 Rules applicable to mines, oil and gas wells, and other natural deposits.
- § 1.611-3 Rules applicable to timber.
- § 1.611-4 Depletion as a factor in computing earnings and profits for dividend purposes.
- § 1.611-5 Depreciation of improvements.
- § 1.612-1 Basis for allowance of cost depletion.
- § 1.612-2 Allowable capital additions in case of mines.
- § 1.612-3 Depletion; treatment of bonus and advanced royalty.
- § 1.612-4 Charges to capital and to expense in case of oil and gas wells.
- § 1.612-5 Charges to capital and to expense in case of geothermal wells.
- § 1.613-1 Percentage depletion; general rule.
- § 1.613-2 Percentage depletion rates.
- § 1.613-3 Gross income from the property.
- § 1.613-4 Gross income from the property in the case of minerals other than oil and gas.
- § 1.613-5 Taxable income from the property.
- § 1.613-6 Statement to be attached to return when depletion is claimed on percentage basis.
- § 1.613-7 Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954.
- § 1.613A-0 Limitations on percentage depletion in the case of oil and gas wells; table of contents.
- § 1.613A-1 Post-1974 limitations on percentage depletion in case of oil and gas wells; general rule.
- § 1.613A-2 Exemption for certain domestic gas wells.
- § 1.613A-3 Exemption for independent producers and royalty owners.
- § 1.613A-4 Limitations on application of § 1.613A-3 exemption.
- § 1.613A-5 Election under section 613A(c)(4).
- § 1.613A-6 Recordkeeping requirements.
- § 1.613A-7 Definitions.
- § 1.614-0 Introduction.
- § 1.614-1 Definition of property.
- § 1.614-2 Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964.
- § 1.614-3 Rules relating to separate operating mineral interests in the case of mines.
- § 1.614-4 Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral interests for taxable years beginning before January 1, 1964, in the case of oil and gas wells.
- § 1.614-5 Special rules as to aggregating nonoperating mineral interests.
- § 1.614-6 Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined.
- § 1.614-7 Extension of time for performing certain acts.
- § 1.614-8 Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells.
- § 1.615-1 Pre-1970 exploration expenditures.
- § 1.615-2 Deduction of pre-1970 exploration expenditures in the year paid or incurred.
- § 1.615-3 Election to defer pre-1970 exploration expenditures.
- § 1.615-4 Limitation of amount deductible.
- § 1.615-5 Time for making election with respect to returns due on or before May 2, 1960.
- § 1.615-6 Election to deduct under section 615.
- § 1.615-7 Effect of transfer of mineral property.
- § 1.615-8 Termination of section 615.
- § 1.615-9 Notification under Tax Reform Act of 1969.
- § 1.616-1 Development expenditures.
- § 1.616-2 Election to defer.
- § 1.616-3 Time for making election with respect to returns due on or before May 2, 1960.
- § 1.617-1 Exploration expenditures.
- § 1.617-2 Limitation on amount deductible.
- § 1.617-3 Recapture of exploration expenditures.
- § 1.617-4 Treatment of gain from disposition of certain mining property.
- § 1.617-5 Effective/applicability date.
- Sales and Exchanges
- § 1.631-1 Election to consider cutting as sale or exchange.
- § 1.631-2 Gain or loss upon the disposal of timber under cutting contract.
- § 1.631-3 Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest.
- § 1.632-1 Tax on sale of oil or gas properties.
- Mineral Production Payments
- § 1.636-1 Treatment of production payments as loans.
- § 1.636-2 Production payments retained in leasing transactions.
- § 1.636-3 Definitions.
- § 1.636-4 Effective dates of section 636.
- Continental Shelf Areas
- § 1.638-1 Continental Shelf areas.
- § 1.638-2 Effective date.
- §§ 1.639-1.640 [Reserved]
- Estates, Trusts, and Beneficiaries
- § 1.641 [Reserved]
- § 1.641(a)-0 Scope of subchapter J.
- § 1.641(a)-1 Imposition of tax; application of tax.
- § 1.641(a)-2 Gross income of estates and trusts.
- § 1.641(b)-1 Computation and payment of tax; deductions and credits of estates and trusts.
- § 1.641(b)-2 Filing of returns and payment of the tax.
- § 1.641(b)-3 Termination of estates and trusts.
- § 1.641(c)-0 Table of contents.
- § 1.641(c)-1 Electing small business trust.
- § 1.642(a)(1)-1 Partially tax-exempt interest.
- § 1.642(a)(2)-1 Foreign taxes.
- § 1.642(a)(3)-1 Dividends received by an estate or trust.
- § 1.642(a)(3)-2 Time of receipt of dividends by beneficiary.
- § 1.642(a)(3)-3 Cross reference.
- § 1.642(b)-1 Deduction for personal exemption.
- § 1.642(c)-0 Effective dates.
- § 1.642(c)-1 Unlimited deduction for amounts paid for a charitable purpose.
- § 1.642(c)-2 Unlimited deduction for amounts permanently set aside for a charitable purpose.
- § 1.642(c)-3 Adjustments and other special rules for determining unlimited charitable contributions deduction.
- § 1.642(c)-4 Nonexempt private foundations.
- § 1.642(c)-5 Definition of pooled income fund.
- § 1.642(c)-6 Valuation of a remainder interest in property transferred to a pooled income fund.
- § 1.642(c)-7 Transitional rules with respect to pooled income funds.
- § 1.642(d)-1 Net operating loss deduction.
- § 1.642(e)-1 Depreciation and depletion.
- § 1.642(f)-1 Amortization deductions.
- § 1.642(g)-1 Disallowance of double deductions; in general.
- § 1.642(g)-2 Deductions included.
- § 1.642(h)-1 Unused loss carryovers on termination of an estate or trust.
- § 1.642(h)-2 Excess deductions on termination of an estate or trust.
- § 1.642(h)-3 Meaning of “beneficiaries succeeding to the property of the estate or trust”.
- § 1.642(h)-4 Allocation.
- § 1.642(h)-5 Examples.
- § 1.642(i)-1 Certain distributions by cemetery perpetual care funds.
- § 1.642(i)-2 Definitions.
- § 1.643(a)-0 Distributable net income; deduction for distributions; in general.
- § 1.643(a)-1 Deduction for distributions.
- § 1.643(a)-2 Deduction for personal exemption.
- § 1.643(a)-3 Capital gains and losses.
- § 1.643(a)-4 Extraordinary dividends and taxable stock dividends.
- § 1.643(a)-5 Tax-exempt interest.
- § 1.643(a)-6 Income of foreign trust.
- § 1.643(a)-7 Dividends.
- § 1.643(a)-8 Certain distributions by charitable remainder trusts.
- § 1.643(b)-1 Definition of income.
- § 1.643(b)-2 Dividends allocated to corpus.
- § 1.643(c)-1 Definition of “beneficiary”.
- § 1.643(d)-1 Definition of “foreign trust created by a United States person”.
- § 1.643(d)-2 Illustration of the provisions of section 643.
- § 1.643(f)-1 Treatment of multiple trusts.
- § 1.643(h)-1 Distributions by certain foreign trusts through intermediaries.
- Pooled Income Fund Actuarial Tables Applicable Before June 1, 2023
- § 1.642(c)-6A Valuation of charitable remainder interests for which the valuation date is before June 1, 2023.
- Election to Treat Trust as Part of an Estate
- § 1.645-1 Election by certain revocable trusts to be treated as part of estate.
- trusts which distribute current income only
- § 1.651(a)-1 Simple trusts; deduction for distributions; in general.
- § 1.651(a)-2 Income required to be distributed currently.
- § 1.651(a)-3 Distribution of amounts other than income.
- § 1.651(a)-4 Charitable purposes.
- § 1.651(a)-5 Estates.
- § 1.651(b)-1 Deduction for distributions to beneficiaries.
- § 1.652(a)-1 Simple trusts; inclusion of amounts in income of beneficiaries.
- § 1.652(a)-2 Distributions in excess of distributable net income.
- § 1.652(b)-1 Character of amounts.
- § 1.652(b)-2 Allocation of income items.
- § 1.652(b)-3 Allocation of deductions.
- § 1.652(c)-1 Different taxable years.
- § 1.652(c)-2 Death of individual beneficiaries.
- § 1.652(c)-3 Termination of existence of other beneficiaries.
- § 1.652(c)-4 Illustration of the provisions of sections 651 and 652.
- estates and trusts which may accumulate income or which distribute corpus
- § 1.661(a)-1 Estates and trusts accumulating income or distributing corpus; general.
- § 1.661(a)-2 Deduction for distributions to beneficiaries.
- § 1.661(b)-1 Character of amounts distributed; in general.
- § 1.661(b)-2 Character of amounts distributed when charitable contributions are made.
- § 1.661(c)-1 Limitation on deduction.
- § 1.661(c)-2 Illustration of the provisions of section 661.
- § 1.662(a)-1 Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
- § 1.662(a)-2 Currently distributable income.
- § 1.662(a)-3 Other amounts distributed.
- § 1.662(a)-4 Amounts used in discharge of a legal obligation.
- § 1.662(b)-1 Character of amounts; when no charitable contributions are made.
- § 1.662(b)-2 Character of amounts; when charitable contributions are made.
- § 1.662(c)-1 Different taxable years.
- § 1.662(c)-2 Death of individual beneficiary.
- § 1.662(c)-3 Termination of existence of other beneficiaries.
- § 1.662(c)-4 Illustration of the provisions of sections 661 and 662.
- § 1.663(a)-1 Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
- § 1.663(a)-2 Charitable, etc., distributions.
- § 1.663(a)-3 Denial of double deduction.
- § 1.663(b)-1 Distributions in first 65 days of taxable year; scope.
- § 1.663(b)-2 Election.
- § 1.663(c)-1 Separate shares treated as separate trusts or as separate estates; in general.
- § 1.663(c)-2 Rules of administration.
- § 1.663(c)-3 Applicability of separate share rule to certain trusts.
- § 1.663(c)-4 Applicability of separate share rule to estates and qualified revocable trusts.
- § 1.663(c)-5 Examples.
- § 1.663(c)-6 Effective dates.
- § 1.664-1 Charitable remainder trusts.
- § 1.664-2 Charitable remainder annuity trust.
- § 1.664-3 Charitable remainder unitrust.
- § 1.664-4 Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.
- treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969
- § 1.665(a)-0 Excess distributions by trusts; scope of subpart D.
- § 1.665(a)-1 Undistributed net income.
- § 1.665(b)-1 Accumulation distributions of trusts other than certain foreign trusts; in general.
- § 1.665(b)-2 Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person).
- § 1.665(b)-3 Exclusions under section 663(a)(1).
- § 1.665(c)-1 Accumulation distributions of certain foreign trusts; in general.
- § 1.665(c)-2 Indirect payments to the beneficiary.
- § 1.665(d)-1 Taxes imposed on the trust.
- § 1.665(e)-1 Preceding taxable year.
- § 1.665(e)-2 Application of separate share rule.
- § 1.666(a)-1A Amount allocated.
- § 1.666(b)-1A Total taxes deemed distributed.
- § 1.666(c)-1A Pro rata portion of taxes deemed distributed.
- § 1.666(c)-2A Illustration of the provisions of section 666 (a), (b), and (c).
- § 1.666(d)-1A Information required from trusts.
- § 1.666(a)-1 Amount allocated.
- § 1.666(b)-1 Total taxes deemed distributed.
- § 1.666(c)-1 Pro rata portion of taxes deemed distributed.
- § 1.666(c)-2 Illustration of the provisions of section 666.
- § 1.667-1 Denial of refund to trusts.
- § 1.667(a)-1A [Reserved]
- § 1.667(b)-1A Authorization of credit to beneficiary for taxes imposed on the trust.
- § 1.668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income.
- § 1.668(a)-2A Allocation among beneficiaries; in general.
- § 1.668(a)-3A Determination of tax.
- § 1.668(b)-1A Tax on distribution.
- § 1.668(b)-2A Special rules applicable to section 668.
- § 1.668(b)-3A Computation of the beneficiary's income and tax for a prior taxable year.
- § 1.668(b)-4A Information requirements with respect to beneficiary.
- § 1.668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income.
- § 1.668(a)-2 Allocation among beneficiaries; in general.
- § 1.668(a)-3 Excluded amounts.
- § 1.668(a)-4 Tax attributable to throwback.
- § 1.668(b)-1 Credit for taxes paid by the trust.
- § 1.668(b)-2 Illustration of the provisions of subpart D.
- § 1.669(a)-1 Limitation on tax.
- § 1.669(a)-2 Rules applicable to section 669 computations.
- § 1.669(a)-3 Tax computed by the exact throwback method.
- § 1.669(a)-4 Tax attributable to short-cut throwback method.
- § 1.669(b)-1 Information requirements.
- § 1.669(b)-2 Manner of exercising election.
- Unitrust Actuarial Tables Applicable Before June 1, 2023.
- § 1.664-4A Valuation of charitable remainder interests for which the valuation date is before June 1, 2023.
- treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969
- § 1.665(a)-0A Excess distributions by trusts; scope of subpart D.
- § 1.665(a)-1A Undistributed net income.
- § 1.665(b)-1A Accumulation distributions.
- § 1.665(b)-2A Special rules for accumulation distributions made in taxable years beginning before January 1, 1974.
- § 1.665(c)-1A Special rule applicable to distributions by certain foreign trusts.
- § 1.665(d)-1A Taxes imposed on the trust.
- § 1.665(e)-1A Preceding taxable year.
- § 1.665(f)-1A [Reserved]
- § 1.665(g)-1A [Reserved]
- § 1.665(g)-2A Application of separate share rule.
- grantors and others treated as substantial owners
- § 1.671-1 Grantors and others treated as substantial owners; scope.
- § 1.671-2 Applicable principles.
- § 1.671-3 Attribution or inclusion of income, deductions, and credits against tax.
- § 1.671-4 Method of reporting.
- § 1.671-5 Reporting for widely held fixed investment trusts.
- § 1.672(a)-1 Definition of adverse party.
- § 1.672(b)-1 Nonadverse party.
- § 1.672(c)-1 Related or subordinate party.
- § 1.672(d)-1 Power subject to condition precedent.
- § 1.672(f)-1 Foreign persons not treated as owners.
- § 1.672(f)-2 Certain foreign corporations.
- § 1.672(f)-3 Exceptions to general rule.
- § 1.672(f)-4 Recharacterization of purported gifts.
- § 1.672(f)-5 Special rules.
- § 1.673(a)-1 Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule.
- § 1.673(b)-1 Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).
- § 1.673(c)-1 Reversionary interest after income beneficiary's death.
- § 1.673(d)-1 Postponement of date specified for reacquisition.
- § 1.674(a)-1 Power to control beneficial enjoyment; scope of section 674.
- § 1.674(b)-1 Excepted powers exercisable by any person.
- § 1.674(c)-1 Excepted powers exercisable only by independent trustees.
- § 1.674(d)-1 Excepted powers exercisable by any trustee other than grantor or spouse.
- § 1.674(d)-2 Limitations on exceptions in section 674 (b), (c), and (d).
- § 1.675-1 Administrative powers.
- § 1.676(a)-1 Power to revest title to portion of trust property in grantor; general rule.
- § 1.676(b)-1 Powers exercisable only after a period of time.
- § 1.677(a)-1 Income for benefit of grantor; general rule.
- § 1.677(b)-1 Trusts for support.
- § 1.678(a)-1 Person other than grantor treated as substantial owner; general rule.
- § 1.678(b)-1 If grantor is treated as the owner.
- § 1.678(c)-1 Trusts for support.
- § 1.678(d)-1 Renunciation of power.
- § 1.679-0 Outline of major topics.
- § 1.679-1 U.S. transferor treated as owner of foreign trust.
- § 1.679-2 Trusts treated as having a U.S. beneficiary.
- § 1.679-3 Transfers.
- § 1.679-4 Exceptions to general rule.
- § 1.679-5 Pre-immigration trusts.
- § 1.679-6 Outbound migrations of domestic trusts.
- § 1.679-7 Effective dates.
- miscellaneous
- § 1.681(a)-1 Limitation on charitable contributions deductions of trusts; scope of section 681.
- § 1.681(a)-2 Limitation on charitable contributions deduction of trusts with trade or business income.
- § 1.681(b)-1 Cross reference.
- § 1.682(a)-1 Income of trust in case of divorce, etc.
- § 1.682(b)-1 Application of trust rules to alimony payments.
- § 1.682(c)-1 Definitions.
- § 1.683-1 Applicability of provisions; general rule.
- § 1.683-2 Exceptions.
- § 1.683-3 Application of the 65-day rule of the Internal Revenue Code of 1939.
- § 1.684-1 Recognition of gain on transfers to certain foreign trusts and estates.
- § 1.684-2 Transfers.
- § 1.684-3 Exceptions to general rule of gain recognition.
- § 1.684-4 Outbound migrations of domestic trusts.
- § 1.684-5 Effective/applicability dates.
- income in respect of decedents
- § 1.691(a)-1 Income in respect of a decedent.
- § 1.691(a)-2 Inclusion in gross income by recipients.
- § 1.691(a)-3 Character of gross income.
- § 1.691(a)-4 Transfer of right to income in respect of a decedent.
- § 1.691(a)-5 Installment obligations acquired from decedent.
- § 1.691(b)-1 Allowance of deductions and credit in respect to decedents.
- § 1.691(c)-1 Deduction for estate tax attributable to income in respect of a decedent.
- § 1.691(c)-2 Estates and trusts.
- § 1.691(d)-1 Amounts received by surviving annuitant under joint and survivor annuity contract.
- § 1.691(e)-1 Installment obligations transmitted at death when prior law applied.
- § 1.691(f)-1 Cross reference.
- § 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
- PARTNERS AND PARTNERSHIPS
- § 1.701-1 Partners, not partnership, subject to tax.
- § 1.701-2 Anti-abuse rule.
- § 1.702-1 Income and credits of partner.
- § 1.702-2 Net operating loss deduction of partner.
- § 1.702-3T 4-Year spread (temporary).
- § 1.703-1 Partnership computations.
- § 1.704-1 Partner's distributive share.
- § 1.704-1T Partner's distributive share (temporary).
- § 1.704-2 Allocations attributable to nonrecourse liabilities.
- § 1.704-3 Contributed property.
- § 1.704-4 Distribution of contributed property.
- § 1.705-1 Determination of basis of partner's interest.
- § 1.705-2 Basis adjustments coordinating sections 705 and 1032.
- § 1.706-0 Table of contents.
- § 1.706-1 Taxable years of partner and partnership.
- § 1.706-2 Certain allocable cash to as is items. [Reserved]
- § 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984.
- § 1.706-3 Items attributable to interest in lower-tier partnership.
- § 1.706-4 Determination of distributive share when a partner's interest varies.
- § 1.706-5 Taxable year determination.
- § 1.707-0 Table of contents.
- § 1.707-1 Transactions between partner and partnership.
- § 1.707-2 Disguised payments for services. [Reserved]
- § 1.707-3 Disguised sales of property to partnership; general rules.
- § 1.707-4 Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures.
- § 1.707-5 Disguised sales of property to partnership; special rules relating to liabilities.
- § 1.707-6 Disguised sales of property by partnership to partner; general rules.
- § 1.707-7 Disguised sales of partnership interests. [Reserved]
- § 1.707-8 Disclosure of certain information.
- § 1.707-9 Effective dates and transitional rules.
- § 1.708-1 Continuation of partnership.
- § 1.709-1 Treatment of organization and syndication costs.
- § 1.709-2 Definitions.
- contributions to a partnership
- § 1.721-1 Nonrecognition of gain or loss on contribution.
- § 1.721(c)-1 Overview, definitions, and rules of general application.
- § 1.721(c)-2 Recognition of gain on certain contributions of property to partnerships with related foreign partners.
- § 1.721(c)-3 Gain deferral method.
- § 1.721(c)-4 Acceleration events.
- § 1.721(c)-5 Acceleration event exceptions.
- § 1.721(c)-6 Procedural and reporting requirements.
- § 1.721(c)-7 Examples.
- § 1.721-2 Noncompensatory options.
- § 1.722-1 Basis of contributing partner's interest.
- § 1.723-1 Basis of property contributed to partnership.
- distributions by a partnership
- § 1.731-1 Extent of recognition of gain or loss on distribution.
- § 1.731-2 Partnership distributions of marketable securities.
- § 1.732-1 Basis of distributed property other than money.
- § 1.732-2 Special partnership basis of distributed property.
- § 1.732-3 Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.
- § 1.733-1 Basis of distributee partner's interest.
- § 1.734-1 Optional adjustment to basis of undistributed partnership property.
- § 1.734-2 Adjustment after distribution to transferee partner.
- § 1.735-1 Character of gain or loss on disposition of distributed property.
- § 1.736-1 Payments to a retiring partner or a deceased partner's successor in interest.
- § 1.737-1 Recognition of precontribution gain.
- § 1.737-2 Exceptions and special rules.
- § 1.737-3 Basis adjustments; Recovery rules.
- § 1.737-4 Anti-abuse rule.
- § 1.737-5 Effective dates.
- transfers of interests in a partnership
- § 1.741-1 Recognition and character of gain or loss on sale or exchange.
- § 1.742-1 Basis of transferee partner's interest.
- § 1.743-1 Optional adjustment to basis of partnership property.
- provisions common to part ii, subchapter k, chapter 1 of the code
- § 1.751-1 Unrealized receivables and inventory items.
- § 1.752-0 Table of contents.
- § 1.752-1 Treatment of partnership liabilities.
- § 1.752-2 Partner's share of recourse liabilities.
- § 1.752-2T Partner's share of recourse liabilities (temporary).
- § 1.752-3 Partner's share of nonrecourse liabilities.
- § 1.752-4 Special rules.
- § 1.752-5 Applicability dates and transition rules.
- § 1.752-6 Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003.
- § 1.752-7 Partnership assumption of partner's § 1.752-7 liability on or after June 24, 2003.
- § 1.753-1 Partner receiving income in respect of decedent.
- § 1.754-1 Time and manner of making election to adjust basis of partnership property.
- § 1.755-1 Rules for allocation of basis.
- definitions
- § 1.761-1 Terms defined.
- § 1.761-2 Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code.
- § 1.761-3 Certain option holders treated as partners.
- effective date for subchapter k, chapter 1 of the code
- § 1.771-1 Effective date.
- definition; tax imposed
- § 1.801-1 Definitions.
- § 1.801-2 Taxable years affected.
- § 1.801-3 Definitions.
- § 1.801-4 Life insurance reserves.
- § 1.801-5 Total reserves.
- § 1.801-6 Adjustments in reserves for policy loans.
- § 1.801-7 [Reserved]
- § 1.801-8 Contracts with reserves based on segregated asset accounts.
- § 1.802(b)-1 [Reserved]
- § 1.802-2 [Reserved]
- § 1.802-3 Tax imposed on life insurance companies.
- investment income
- § 1.804-3 Gross investment income of a life insurance company.
- § 1.804-4 Investment yield of a life insurance company.
- §§ 1.806-1-1.806-2 [Reserved]
- § 1.806-3 Certain changes in reserves and assets.
- § 1.807-1 Computation of life insurance reserves.
- § 1.807-2 Cross-reference.
- § 1.807-3 Reporting of reserves.
- § 1.807-4 Adjustment for change in computing reserves.
- gain and loss from operations
- §§ 1.809-1-1.809-3 [Reserved]
- § 1.809-4 Gross amount.
- § 1.809-5 Deductions.
- § 1.809-6 Modifications.
- § 1.810-1 [Reserved]
- § 1.810-2 Rules for certain reserves.
- § 1.811-1 Taxable years affected.
- § 1.811-2 Dividends to policyholders.
- § 1.811-3 Cross-reference.
- § 1.812-1 Taxable years affected.
- § 1.812-2 Operations loss deduction.
- § 1.812-3 Computation of loss from operations.
- § 1.812-4 Operations loss carrybacks and operations loss carryovers.
- § 1.812-5 Offset.
- § 1.812-6 New company defined.
- § 1.812-7 Application of subtitle A and subtitle F.
- § 1.812-8 Illustration of operations loss carrybacks and carryovers.
- § 1.812-9 Cross-reference.
- distributions to shareholders
- § 1.815-1 Taxable years affected.
- § 1.815-2 Distributions to shareholders.
- § 1.815-3 Shareholders surplus account.
- § 1.815-4 Policyholders surplus account.
- § 1.815-5 Other accounts defined.
- § 1.815-6 Special rules.
- § 1.816-1 Life insurance reserves.
- miscellaneous provisions
- § 1.817-1 Taxable years affected.
- § 1.817-2 Treatment of capital gains and losses.
- § 1.817-3 Gain on property held on December 31, 1958, and certain substituted property acquired after 1958.
- § 1.817-4 Special rules.
- § 1.817-5 Diversification requirements for variable annuity, endowment, and life insurance contracts.
- § 1.817A-0 Table of contents.
- § 1.817A-1 Certain modified guaranteed contracts.
- § 1.818-1 Taxable years affected.
- § 1.818-2 Accounting provisions.
- § 1.818-3 Amortization of premium and accrual of discount.
- § 1.818-4 [Reserved]
- § 1.818-5 Short taxable years.
- § 1.818-6 Transitional rule for change in method of accounting.
- § 1.818-7 Denial of double deductions.
- § 1.818-8 Special rules relating to consolidated returns and certain capital losses.
- § 1.819-1 Taxable years affected.
- § 1.819-2 Foreign life insurance companies.
- Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits)
- §§ 1.822-1-1.822-2 [Reserved]
- § 1.822-3 Amortization of premium and accrual of discount.
- § 1.822-4 Taxable years affected.
- § 1.822-5 Mutual insurance company taxable income.
- § 1.822-6 Real estate owned and occupied.
- § 1.822-7 Amortization of premium and accrual of discount.
- § 1.822-8 Determination of taxable investment income.
- § 1.822-9 Real estate owned and occupied.
- § 1.822-10 Amortization of premium and accrual of discount.
- § 1.822-11 Net premiums.
- § 1.822-12 Dividends to policyholders.
- § 1.826-1 Election by reciprocal underwriters and interinsurers.
- § 1.826-2 Special rules applicable to electing reciprocals.
- § 1.826-3 Attorney-in-fact of electing reciprocals.
- § 1.826-4 Allocation of expenses.
- § 1.826-5 Attribution of tax.
- § 1.826-6 Credit or refund.
- § 1.826-7 Examples.
- Other Insurance Companies
- § 1.831-1 Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.
- § 1.831-2 Taxable years affected.
- § 1.831-3 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.
- § 1.832-1 Gross income.
- § 1.832-2 Deductions.
- § 1.832-3 Taxable years affected.
- § 1.832-4 Gross income.
- § 1.832-5 Deductions.
- § 1.832-6 Policyholders of mutual fire or flood insurance companies operating on the basis of premium deposits.
- § 1.833-1 Medical loss ratio under section 833(c)(5).
- § 1.846-1 Application of discount factors.
- § 1.848-0 Outline of regulations under section 848.
- § 1.848-1 Definitions and special provisions.
- § 1.848-2 Determination of net premiums.
- § 1.848-3 Interim rules for certain reinsurance agreements.
- §§ 1.849-1.850 [Reserved]
- REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
- § 1.851-1 Definition of regulated investment company.
- § 1.851-2 Limitations.
- § 1.851-3 Rules applicable to section 851(b)(3).
- § 1.851-4 Determination of status.
- § 1.851-5 Examples.
- § 1.851-6 Investment companies furnishing capital to development corporations.
- § 1.851-7 Certain unit investment trusts.
- § 1.852-1 Taxation of regulated investment companies.
- § 1.852-2 Method of taxation of regulated investment companies.
- § 1.852-3 Investment company taxable income.
- § 1.852-4 Method of taxation of shareholders of regulated investment companies.
- § 1.852-5 Earnings and profits of a regulated investment company.
- § 1.852-6 Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company.
- § 1.852-7 Additional information required in returns of shareholders.
- § 1.852-8 Information returns.
- § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D).
- § 1.852-10 Distributions in redemption of interests in unit investment trusts.
- § 1.852-11 Treatment of certain losses attributable to periods after October 31 of a taxable year.
- § 1.852-12 Non-RIC earnings and profits.
- § 1.853-1 Foreign tax credit allowed to shareholders.
- § 1.853-2 Effect of election.
- § 1.853-3 Notice to shareholders.
- § 1.853-4 Manner of making election.
- § 1.854-1 Limitations applicable to dividends received from regulated investment company.
- § 1.854-2 Notice to shareholders.
- § 1.854-3 Definitions.
- § 1.855-1 Dividends paid by regulated investment company after close of taxable year.
- Real Estate Investment Trusts
- § 1.856-0 Revenue Act of 1978 amendments not included.
- § 1.856-1 Definition of real estate investment trust.
- § 1.856-2 Limitations.
- § 1.856-3 Definitions.
- § 1.856-4 Rents from real property.
- § 1.856-5 Interest.
- § 1.856-6 Foreclosure property.
- § 1.856-7 Certain corporations, etc., that are considered to meet the gross income requirements.
- § 1.856-8 Revocation or termination of election.
- § 1.856-9 Treatment of certain qualified REIT subsidiaries.
- § 1.856-10 Definition of real property.
- § 1.857-1 Taxation of real estate investment trusts.
- § 1.857-2 Real estate investment trust taxable income and net capital gain.
- § 1.857-3 Net income from foreclosure property.
- § 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements.
- § 1.857-5 Net income and loss from prohibited transactions.
- § 1.857-6 Method of taxation of shareholders of real estate investment trusts.
- § 1.857-7 Earnings and profits of a real estate investment trust.
- § 1.857-8 Records to be kept by a real estate investment trust.
- § 1.857-9 Information required in returns of shareholders.
- § 1.857-10 Information returns.
- § 1.857-11 Non-REIT earnings and profits.
- § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year.
- § 1.860-1 Deficiency dividends.
- § 1.860-2 Requirements for deficiency dividends.
- § 1.860-3 Interest and additions to tax.
- § 1.860-4 Claim for credit or refund.
- § 1.860-5 Effective date.
- § 1.860A-0 Outline of REMIC provisions.
- § 1.860A-1 Effective dates and transition rules.
- § 1.860C-1 Taxation of holders of residual interests.
- § 1.860C-2 Determination of REMIC taxable income or net loss.
- § 1.860D-1 Definition of a REMIC.
- § 1.860E-1 Treatment of taxable income of a residual interest holder in excess of daily accruals.
- § 1.860E-2 Tax on transfers of residual interests to certain organizations.
- § 1.860F-1 Qualified liquidations.
- § 1.860F-2 Transfers to a REMIC.
- § 1.860F-4 REMIC reporting requirements and other administrative rules.
- § 1.860G-1 Definition of regular and residual interests.
- § 1.860G-2 Other rules.
- § 1.860G-3 Treatment of foreign persons.
- Determination of Sources of Income
- § 1.861-1 Income from sources within the United States.
- § 1.861-2 Interest.
- § 1.861-3 Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends.
- § 1.861-4 Compensation for labor or personal services.
- § 1.861-5 Rentals and royalties.
- § 1.861-6 Sale of real property.
- § 1.861-7 Sale of personal property.
- § 1.861-8 Computation of taxable income from sources within the United States and from other sources and activities.
- § 1.861-8T Computation of taxable income from sources within the United States and from other sources and activities (temporary).
- § 1.861-9 Allocation and apportionment of interest expense and rules for asset-based apportionment.
- § 1.861-9T Allocation and apportionment of interest expense (temporary).
- § 1.861-10 Special allocations of interest expense.
- § 1.861-10T Special allocations of interest expense (temporary).
- § 1.861-11 Special rules for allocating and apportioning interest expense of an affiliated group of corporations.
- § 1.861-11T Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
- § 1.861-12 Characterization rules and adjustments for certain assets.
- § 1.861-12T Characterization rules and adjustments for certain assets (temporary).
- § 1.861-13 Special rules for characterization of controlled foreign corporation stock.
- § 1.861-14 Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations.
- § 1.861-14T Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary).
- § 1.861-15 Income from certain aircraft or vessels first leased on or before December 28, 1980.
- § 1.861-16 Income from certain craft first leased after December 28, 1980.
- § 1.861-17 Allocation and apportionment of research and experimental expenditures.
- § 1.861-18 Classification of, and source of gross income from, digital content transactions.
- § 1.861-19 Classification of cloud transactions.
- § 1.861-20 Allocation and apportionment of foreign income taxes.
- § 1.862-1 Income specifically from sources without the United States.
- § 1.863-0 Table of contents.
- § 1.863-0A Table of contents.
- § 1.863-1 Allocation of gross income under section 863(a).
- § 1.863-2 Allocation and apportionment of taxable income.
- § 1.863-3 Allocation and apportionment of income from certain sales of inventory.
- regulations applicable to taxable years prior to december 30, 1996
- § 1.863-3A Income from the sale of personal property derived partly from within and partly from without the United States.
- § 1.863-3AT Income from the sale of personal property derived partly from within and partly from without the United States (temporary regulations).
- § 1.863-4 Certain transportation services.
- § 1.863-6 Income from sources within a foreign country.
- § 1.863-7 Allocation of income attributable to certain notional principal contracts under section 863(a).
- § 1.863-8 Source of income derived from space and ocean activity under section 863(d).
- § 1.863-9 Source of income derived from communications activity under section 863(a), (d), and (e).
- § 1.863-10 Source of income from a qualified fails charge.
- § 1.864-1 Meaning of sale, etc.
- § 1.864-2 Trade or business within the United States.
- § 1.864-3 Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations.
- § 1.864-4 U.S. source income effectively connected with U.S. business.
- § 1.864-5 Foreign source income effectively connected with U.S. business.
- § 1.864-6 Income, gain, or loss attributable to an office or other fixed place of business in the United States.
- § 1.864-7 Definition of office or other fixed place of business.
- § 1.864-8T Treatment of related person factoring income (temporary).
- § 1.864(c)(8)-1 Gain or loss by foreign persons on the disposition of certain partnership interests.
- § 1.864(c)(8)-2 Notification and reporting requirements.
- § 1.865-1 Loss with respect to personal property other than stock.
- § 1.865-2 Loss with respect to stock.
- § 1.865-3 Source of gross income from sales of personal property (including inventory property) by a nonresident attributable to an office or other fixed place of business in the United States.
- nonresident alien individuals
- § 1.871-1 Classification and manner of taxing alien individuals.
- § 1.871-2 Determining residence of alien individuals.
- § 1.871-3 Residence of alien seamen.
- § 1.871-4 Proof of residence of aliens.
- § 1.871-5 Loss of residence by an alien.
- § 1.871-6 Duty of withholding agent to determine status of alien payees.
- § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business.
- § 1.871-8 Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- § 1.871-9 Nonresident alien students or trainees deemed to be engaged in U.S. business.
- § 1.871-10 Election to treat real property income as effectively connected with U.S. business.
- § 1.871-11 Gains from sale or exchange of patents, copyrights, or similar property.
- § 1.871-12 Determination of tax on treaty income.
- § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or residence.
- § 1.871-14 Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.
- § 1.871-15 Treatment of dividend equivalents.
- § 1.872-1 Gross income of nonresident alien individuals.
- § 1.872-2 Exclusions from gross income of nonresident alien individuals.
- § 1.873-1 Deductions allowed nonresident alien individuals.
- § 1.874-1 Allowance of deductions and credits to nonresident alien individuals.
- § 1.875-1 Partnerships.
- § 1.875-2 Beneficiaries of estates or trusts.
- § 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- § 1.879-1 Treatment of community income.
- foreign corporations
- § 1.881-0 Table of contents.
- § 1.881-1 Manner of taxing foreign corporations.
- § 1.881-2 Taxation of foreign corporations not engaged in U.S. business.
- § 1.881-3 Conduit financing arrangements.
- § 1.881-4 Recordkeeping requirements concerning conduit financing arrangements.
- § 1.881-5 Exception for certain possessions corporations.
- § 1.882-0 Table of contents.
- § 1.882-1 Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income.
- § 1.882-2 Income of foreign corporations treated as effectively connected with U.S. business.
- § 1.882-3 Gross income of a foreign corporation.
- § 1.882-4 Allowance of deductions and credits to foreign corporations.
- § 1.882-5 Determination of interest deduction.
- § 1.883-0 Outline of major topics.
- § 1.883-1 Exclusion of income from the international operation of ships or aircraft.
- § 1.883-2 Treatment of publicly-traded corporations.
- § 1.883-3 Treatment of controlled foreign corporations.
- § 1.883-4 Qualified shareholder stock ownership test.
- § 1.883-5 Effective/applicability dates.
- § 1.884-0 Overview of regulation provisions for section 884.
- § 1.884-1 Branch profits tax.
- § 1.884-2 Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary.
- § 1.884-2T Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary (temporary).
- § 1.884-3T Coordination of branch profits tax with second-tier withholding (temporary). [Reserved]
- § 1.884-4 Branch-level interest tax.
- § 1.884-5 Qualified resident.
- miscellaneous provisions
- § 1.891 Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.
- § 1.892-1T Purpose and scope of regulations (temporary regulations).
- § 1.892-2T Foreign government defined (temporary regulations).
- § 1.892-3 Income of foreign governments.
- § 1.892-3T Income of foreign governments (temporary regulations).
- § 1.892-4 Commercial activities.
- § 1.892-4T Commercial activities (temporary regulations).
- §1.892-5 Controlled commercial entity.
- § 1.892-5T Controlled commercial entity (temporary regulations).
- § 1.892-6T Income of international organizations (temporary regulations).
- § 1.892-7T Relationship to other Internal Revenue Code sections (temporary regulations).
- § 1.893-1 Compensation of employees of foreign governments or international organizations.
- § 1.894-1 Income affected by treaty.
- § 1.895-1 Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits.
- § 1.897-1 Taxation of foreign investment in United States real property interests, definition of terms.
- § 1.897-2 United States real property holding corporations.
- § 1.897-3 Election by foreign corporation to be treated as a domestic corporation under section 897(i).
- § 1.897-4AT Table of contents (temporary).
- § 1.897-5 Corporate distributions.
- § 1.897-5T Corporate distributions (temporary).
- § 1.897-6T Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary).
- § 1.897-7 Treatment of certain partnership interests, trusts and estates under section 897(g).
- § 1.897-7T Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary).
- § 1.897-8T Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary).
- § 1.897-9T Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary).
- § 1.897(l)-1 Exception for interests held by foreign pension funds.
- foreign tax credit
- § 1.901-1 Allowance of credit for foreign income taxes.
- § 1.901-2 Income, war profits, or excess profits tax paid or accrued.
- § 1.901-2A Dual capacity taxpayers.
- § 1.901-3 Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.
- § 1.901(j)-1 Denial of foreign tax credit with respect to certain foreign countries.
- § 1.901(m)-1 Definitions.
- § 1.901(m)-2 Covered asset acquisitions and relevant foreign assets.
- § 1.901(m)-3 Disqualified tax amount and aggregate basis difference carryover.
- § 1.901(m)-4 Determination of basis difference.
- § 1.901(m)-5 Basis difference taken into account.
- § 1.901(m)-6 Successor rules.
- § 1.901(m)-7 De minimis rules.
- § 1.901(m)-8 Miscellaneous.
- § 1.902-0 Outline of regulations provisions for section 902.
- § 1.902-1 Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation.
- § 1.902-2 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.
- § 1.902-3 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.
- § 1.902-4 Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation.
- § 1.903-1 Taxes in lieu of income taxes.
- § 1.904-1 Limitation on credit for foreign income taxes.
- § 1.904-2 Carryback and carryover of unused foreign tax.
- § 1.904-3 Carryback and carryover of unused foreign tax by spouses making a joint return.
- § 1.904-4 Separate application of section 904 with respect to certain categories of income.
- § 1.904-5 Look-through rules as applied to controlled foreign corporations and other entities.
- § 1.904-6 Allocation and apportionment of foreign income taxes.
- § 1.904-7 Transition rules.
- § 1.904(b)-0 Outline of regulation provisions.
- § 1.904(b)-1 Special rules for capital gains and losses.
- § 1.904(b)-2 Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.
- § 1.904(b)-3 Disregard of certain dividends and deductions under section 904(b)(4).
- § 1.904(f)-0 Outline of regulation provisions.
- § 1.904(f)-1 Overall foreign loss and the overall foreign loss account.
- § 1.904(f)-2 Recapture of overall foreign losses.
- § 1.904(f)-3 Allocation of net operating losses and net capital losses.
- § 1.904(f)-4 Recapture of foreign losses out of accumulation distributions from a foreign trust.
- § 1.904(f)-5 Special rules for recapture of overall foreign losses of a domestic trust.
- § 1.904(f)-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)-9-1.904(f)-11 [Reserved]
- § 1.904(f)-12 Transition rules.
- § 1.904(g)-0 Outline of regulation provisions.
- § 1.904(g)-1 Overall domestic loss and the overall domestic loss account.
- § 1.904(g)-2 Recapture of overall domestic losses.
- § 1.904(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.
- § 1.904(i)-0 Outline of regulation provisions.
- § 1.904(i)-1 Limitation on use of deconsolidation to avoid foreign tax credit limitations.
- § 1.904(j)-0 Outline of regulation provisions.
- § 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation.
- § 1.905-1 When credit for foreign income taxes may be taken.
- § 1.905-2 Conditions of allowance of credit.
- § 1.905-3 Adjustments to U.S. tax liability and to current earnings and profits as a result of a foreign tax redetermination.
- § 1.905-4 Notification of foreign tax redetermination.
- § 1.905-5 Foreign tax redeterminations of foreign corporations that relate to taxable years of the foreign corporation beginning before January 1, 2018.
- § 1.907-0 Outline of regulation provisions for section 907.
- § 1.907(a)-0 Introduction (for taxable years beginning after December 31, 1982).
- § 1.907(a)-1 Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).
- § 1.907(b)-1 Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982).
- § 1.907(c)-1 Definitions relating to FOGEI and FORI (for taxable years beginning after December 31, 1982).
- § 1.907(c)-2 Section 907(c)(3) items (for taxable years beginning after December 31, 1982).
- § 1.907(c)-3 FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).
- § 1.907(d)-1 Disregard of posted prices for purposes of chapter 1 of the Code (for taxable years beginning after December 31, 1982).
- § 1.907(e)-1 [Reserved]
- § 1.907(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).
- Earned Income of Citizens or Residents of United States
- § 1.908 [Reserved]
- § 1.909-0 Outline of regulation provisions for section 909.
- § 1.909-1 Definitions and special rules.
- § 1.909-2 Splitter arrangements.
- § 1.909-3 Rules regarding related income and split taxes.
- § 1.909-4 Coordination rules.
- § 1.909-5 2011 and 2012 splitter arrangements.
- § 1.909-6 Pre-2011 foreign tax credit splitting events.
- § 1.910 [Reserved]
- § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
- § 1.911-2 Qualified individuals.
- § 1.911-3 Determination of amount of foreign earned income to be excluded.
- § 1.911-4 Determination of housing cost amount eligible for exclusion or deduction.
- § 1.911-5 Special rules for married couples.
- § 1.911-6 Disallowance of deductions, exclusions, and credits.
- § 1.911-7 Procedural rules.
- § 1.911-8 Former deduction for certain expenses of living abroad.
- earned income of citizens of united states
- § 1.912-1 Exclusion of certain cost-of-living allowances.
- § 1.912-2 Exclusion of certain allowances of Foreign Service personnel.
- § 1.921-1T Temporary regulations providing transition rules for DISCs and FSCs.
- § 1.921-2 Foreign Sales Corporation—general rules.
- § 1.927(a)-1T Temporary regulations; definition of export property.
- § 1.927(b)-1T [Reserved]
- § 1.927(d)-1 [Reserved]
- § 1.927(d)-2T Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.
- possessions of the united states
- § 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
- § 1.932-1 Coordination of United States and Virgin Islands income taxes.
- § 1.933-1 Exclusion of certain income from sources within Puerto Rico.
- § 1.934-1 Limitation on reduction in income tax liability incurred to the Virgin Islands.
- § 1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands.
- § 1.936-1 Elections.
- § 1.936-4 Intangible property income in the absence of an election out.
- § 1.936-5 Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
- § 1.936-6 Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
- § 1.936-7 Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).
- § 1.936-8T Qualified possession source investment income (temporary). [Reserved]
- § 1.936-9T Source of qualified possession source investment income (temporary). [Reserved]
- § 1.936-10 Qualified investments.
- § 1.936-11 New lines of business prohibited.
- § 1.937-1 Bona fide residency in a possession.
- § 1.937-2 Income from sources within a possession.
- § 1.937-3 Income effectively connected with the conduct of a trade or business in a possession.
- controlled foreign corporations
- § 1.951-1 Amounts included in gross income of United States shareholders.
- § 1.951-2 [Reserved]
- § 1.951-3 Coordination of subpart F with foreign personal holding company provisions.
- § 1.951A-1 General provisions.
- § 1.951A-2 Tested income and tested loss.
- § 1.951A-3 Qualified business asset investment.
- § 1.951A-4 Tested interest expense and tested interest income.
- § 1.951A-5 Treatment of GILTI inclusion amounts.
- § 1.951A-6 Adjustments related to tested losses.
- § 1.951A-7 Applicability dates.
- § 1.952-1 Subpart F income defined.
- § 1.952-2 Determination of gross income and taxable income of a foreign corporation.
- § 1.953-1 Income from insurance of United States risks.
- § 1.953-2 Actual United States risks.
- § 1.953-3 Risks deemed to be United States risks.
- § 1.953-4 Taxable income to which section 953 applies.
- § 1.953-5 Corporations not qualifying as insurance companies.
- § 1.953-6 Relationship of sections 953 and 954.
- § 1.954-0 Introduction.
- § 1.954-1 Foreign base company income.
- § 1.954-2 Foreign personal holding company income.
- § 1.954-3 Foreign base company sales income.
- § 1.954-4 Foreign base company services income.
- § 1.954-5 Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.
- § 1.954-6 Foreign base company shipping income.
- § 1.954-7 Increase in qualified investments in foreign base company shipping operations.
- § 1.954-8 Foreign base company oil related income.
- § 1.954(c)(6)-1 Certain cases in which section 954(c)(6) exception not available.
- § 1.955-0 Effective dates.
- § 1.955-1 Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries.
- § 1.955-2 Amount of a controlled foreign corporation's qualified investments in less developed countries.
- § 1.955-3 Election as to date of determining qualified investments in less developed countries.
- § 1.955-4 Definition of less developed country.
- § 1.955-5 Definition of less developed country corporation.
- § 1.955-6 Gross income from sources within less developed countries.
- § 1.955A-1 Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations.
- § 1.955A-2 Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations.
- § 1.955A-3 Election as to qualified investments by related persons.
- § 1.955A-4 Election as to date of determining qualified investment in foreign base company shipping operations.
- § 1.956-1 Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation.
- § 1.956-1T Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation (temporary).
- § 1.956-2 Definition of United States property.
- § 1.956-2T Definition of United States Property (temporary).
- § 1.956-3 Certain trade or service receivables acquired from United States persons.
- § 1.956-4 Certain rules applicable to partnerships.
- § 1.957-1 Definition of controlled foreign corporation.
- § 1.957-2 Controlled foreign corporation deriving income from insurance of United States risks.
- § 1.957-3 United States person defined.
- § 1.958-1 Direct and indirect ownership of stock.
- § 1.958-2 Constructive ownership of stock.
- § 1.959-1 Exclusion from gross income of United States persons of previously taxed earnings and profits.
- § 1.959-2 Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits.
- § 1.959-3 Allocation of distributions to earnings and profits of foreign corporations.
- § 1.959-4 Distributions to United States persons not counting as dividends.
- § 1.960-1 Overview, definitions, and computational rules for determining foreign income taxes deemed paid under section 960(a), (b), and (d).
- § 1.960-2 Foreign income taxes deemed paid under sections 960(a) and (d).
- § 1.960-3 Foreign income taxes deemed paid under section 960(b).
- § 1.960-4 Additional foreign tax credit in year of receipt of previously taxed earnings and profits.
- § 1.960-5 Credit for taxable year of inclusion binding for taxable year of exclusion.
- § 1.960-6 Overpayments resulting from increase in limitation for taxable year of exclusion.
- § 1.960-7 Applicability dates.
- § 1.961-1 Increase in basis of stock in controlled foreign corporations and of other property.
- § 1.961-2 Reduction in basis of stock in foreign corporations and of other property.
- § 1.962-1 Limitation of tax for individuals on amounts included in gross income under section 951(a).
- § 1.962-2 Election of limitation of tax for individuals.
- § 1.962-3 Treatment of actual distributions.
- § 1.963-0 Repeal of section 963; effective dates.
- § 1.963-1 [Reserved]
- § 1.963-2 Determination of the amount of the minimum distribution.
- § 1.963-3 Distributions counting toward a minimum distribution.
- § 1.963-4--1.963-5 [Reserved]
- § 1.963-6 Deficiency distribution.
- § 1.964-1 Determination of the earnings and profits of a foreign corporation.
- § 1.964-2 Treatment of blocked earnings and profits.
- § 1.964-3 Records to be provided by United States shareholders.
- § 1.964-4 Verification of certain classes of income.
- § 1.964-5 Effective date of subpart F.
- § 1.965-0 Outline of section 965 regulations.
- § 1.965-1 Overview, general rules, and definitions.
- § 1.965-2 Adjustments to earnings and profits and basis.
- § 1.965-3 Section 965(c) deductions.
- § 1.965-4 Disregard of certain transactions.
- § 1.965-5 Allowance of credit or deduction for foreign income taxes.
- § 1.965-6 Computation of foreign income taxes deemed paid and allocation and apportionment of deductions.
- § 1.965-7 Elections, payment, and other special rules.
- § 1.965-8 Affiliated groups (including consolidated groups).
- § 1.965-9 Applicability dates.
- export trade corporations
- § 1.970-1 Export trade corporations.
- § 1.970-2 Elections as to date of determining investments in export trade assets.
- § 1.970-3 Effective date of subpart G.
- § 1.971-1 Definitions with respect to export trade corporations.
- § 1.972-1 Consolidation of group of export trade corporations.
- § 1.981-0 Repeal of section 981; effective dates.
- § 1.981-1 Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
- § 1.981-2 Foreign law community income for taxable years beginning before January 1, 1967.
- § 1.981-3 Definitions and other special rules.
- Foreign Currency Transactions
- § 1.985-0 Outline of regulation.
- § 1.985-1 Functional currency.
- § 1.985-2 Election to use the United States dollar as the functional currency of a QBU.
- § 1.985-3 United States dollar approximate separate transactions method.
- § 1.985-4 Method of accounting.
- § 1.985-5 Adjustments required upon change in functional currency.
- § 1.985-6 Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987.
- § 1.985-7 Adjustments required in connection with a change to DASTM.
- § 1.985-8 Special rules applicable to the European Monetary Union (conversion to euro).
- § 1.986(a)-1 Translation of foreign income taxes for purposes of the foreign tax credit.
- § 1.986(c)-1 Coordination with section 965.
- § 1.987-0 Table of contents.
- § 1.987-1 Scope, definitions, and special rules.
- § 1.987-2 Attribution of items to eligible QBUs; definition of a transfer and related rules.
- § 1.987-3 Determination of section 987 taxable income or loss of an owner of a section 987 QBU.
- § 1.987-3T Determination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary).
- § 1.987-4 Determination of net unrecognized section 987 gain or loss of a section 987 QBU.
- § 1.987-5 Recognition of section 987 gain or loss.
- § 1.987-6 Character and source of section 987 gain or loss.
- § 1.987-6T Character and source of section 987 gain or loss (temporary).
- § 1.987-7 Application of the section 987 regulations to partnerships and S corporations.
- § 1.987-8 Termination of a section 987 QBU.
- § 1.987-8T Termination of a section 987 QBU (temporary).
- § 1.987-9 Recordkeeping requirements.
- § 1.987-10 Transition rules.
- § 1.987-11 Suspended section 987 loss relating to certain elections; loss-to-the-extent-of-gain rule.
- § 1.987-12 Deferral of section 987 gain or loss.
- § 1.987-13 Suspended section 987 loss upon terminations.
- § 1.987-14 Section 987 hedging transactions.
- § 1.987-15 Applicability date.
- § 1.988-0 Taxation of gain or loss from a section 988 transaction; Table of Contents.
- § 1.988-1 Certain definitions and special rules.
- § 1.988-1T Certain definitions and special rules (temporary).
- § 1.988-2 Recognition and computation of exchange gain or loss.
- § 1.988-2T Recognition and computation of exchange gain or loss (temporary).
- § 1.988-3 Character of exchange gain or loss.
- § 1.988-4 Source of gain or loss realized on a section 988 transaction.
- § 1.988-5 Section 988(d) hedging transactions.
- § 1.988-6 Nonfunctional currency contingent payment debt instruments.
- § 1.989(a)-1 Definition of a qualified business unit.
- § 1.989(b)-1 Definition of weighted average exchange rate.
- Domestic International Sales Corporations
- § 1.991-1 Taxation of a domestic international sales corporation.
- § 1.992-1 Requirements of a DISC.
- § 1.992-2 Election to be treated as a DISC.
- § 1.992-3 Deficiency distributions to meet qualification requirements.
- § 1.992-4 Coordination with personal holding company provisions in case of certain produced film rents.
- § 1.993-1 Definition of qualified export receipts.
- § 1.993-2 Definition of qualified export assets.
- § 1.993-3 Definition of export property.
- § 1.993-4 Definition of producer's loans.
- § 1.993-5 Definition of related foreign export corporation.
- § 1.993-6 Definition of gross receipts.
- § 1.993-7 Definition of United States.
- § 1.994-1 Inter-company pricing rules for DISC's.
- § 1.994-2 Marginal costing rules.
- § 1.995-1 Taxation of DISC income to shareholders.
- § 1.995-2 Deemed distributions in qualified years.
- § 1.995-3 Distributions upon disqualification.
- § 1.995-4 Gain on disposition of stock in a DISC.
- § 1.995-5 Foreign investment attributable to producer's loans.
- § 1.995-6 Taxable income attributable to military property.
- § 1.996-1 Rules for actual distributions and certain deemed distributions.
- § 1.996-2 Ordering rules for losses.
- § 1.996-3 Divisions of earnings and profits.
- § 1.996-4 Subsequent effect of previous disposition of DISC stock.
- § 1.996-5 Adjustment to basis.
- § 1.996-6 Effectively connected income.
- § 1.996-7 Carryover of DISC tax attributes.
- § 1.996-8 Effect of carryback of capital loss or net operating loss to prior DISC taxable year.
- § 1.997-1 Special rules for subchapter C of the Code.
- §§ 1.998-1.1000 [Reserved]
- Determination of Amount of and Recognition of Gain or Loss
- § 1.1001-1 Computation of gain or loss.
- § 1.1001-2 Discharge of liabilities.
- § 1.1001-3 Modifications of debt instruments.
- § 1.1001-4 Modifications of certain derivative contracts.
- § 1.1001-5 European Monetary Union (conversion to the euro).
- § 1.1001-6 Transition from certain interbank offered rates.
- § 1.1001-7 Computation of gain or loss for digital assets.
- § 1.1002-1 Sales or exchanges.
- Basis Rules of General Application
- § 1.1011-1 Adjusted basis.
- § 1.1011-2 Bargain sale to a charitable organization.
- § 1.1012-1 Basis of property.
- § 1.1012-2 Transfers in part a sale and in part a gift.
- § 1.1013-1 Property included in inventory.
- § 1.1014-0 Table of contents.
- § 1.1014-1 Basis of property acquired from a decedent.
- § 1.1014-2 Property acquired from a decedent.
- § 1.1014-3 Other basis rules.
- § 1.1014-4 Uniformity of basis; adjustment to basis.
- § 1.1014-5 Gain or loss.
- § 1.1014-6 Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
- § 1.1014-7 Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.
- § 1.1014-8 Bequest, devise, or inheritance of a remainder interest.
- § 1.1014-9 Special rule with respect to DISC stock.
- § 1.1014-10 Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
- § 1.1015-1 Basis of property acquired by gift after December 31, 1920.
- § 1.1015-2 Transfer of property in trust after December 31, 1920.
- § 1.1015-3 Gift or transfer in trust before January 1, 1921.
- § 1.1015-4 Transfers in part a gift and in part a sale.
- § 1.1015-5 Increased basis for gift tax paid.
- § 1.1016-1 Adjustments to basis; scope of section.
- § 1.1016-2 Items properly chargeable to capital account.
- § 1.1016-3 Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
- § 1.1016-4 Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax.
- § 1.1016-5 Miscellaneous adjustments to basis.
- § 1.1016-6 Other applicable rules.
- § 1.1016-10 Substituted basis.
- § 1.1017-1 Basis reductions following a discharge of indebtedness.
- § 1.1019-1 Property on which lessee has made improvements.
- § 1.1020-1 Election as to amounts allowed in respect of depreciation, etc., before 1952.
- § 1.1021-1 Sale of annuities.
- Common Nontaxable Exchanges
- § 1.1031-0 Table of contents.
- § 1.1031(a)-1 Property held for productive use in trade or business or for investment.
- § 1.1031(a)-2 Additional rules for exchanges of personal property.
- § 1.1031(a)-3 Definition of real property.
- § 1.1031(b)-1 Receipt of other property or money in tax-free exchange.
- § 1.1031(b)-2 Safe harbor for qualified intermediaries.
- § 1.1031(c)-1 Nonrecognition of loss.
- § 1.1031(d)-1 Property acquired upon a tax-free exchange.
- § 1.1031(d)-1T Coordination of section 1060 with section 1031 (temporary).
- § 1.1031(d)-2 Treatment of assumption of liabilities.
- § 1.1031(e)-1 Exchange of livestock of different sexes.
- § 1.1031(j)-1 Exchanges of multiple properties.
- § 1.1031(k)-1 Treatment of deferred exchanges.
- § 1.1032-1 Disposition by a corporation of its own capital stock.
- § 1.1032-2 Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
- § 1.1032-3 Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
- § 1.1033(a)-1 Involuntary conversions; nonrecognition of gain.
- § 1.1033(a)-2 Involuntary conversion into similar property, into money or into dissimilar property.
- § 1.1033(a)-3 Involuntary conversion of principal residence.
- § 1.1033(b)-1 Basis of property acquired as a result of an involuntary conversion.
- § 1.1033(c)-1 Disposition of excess property within irrigation project deemed to be involuntary conversion.
- § 1.1033(d)-1 Destruction or disposition of livestock because of disease.
- § 1.1033(e)-1 Sale or exchange of livestock solely on account of drought.
- § 1.1033(g)-1 Condemnation of real property held for productive use in trade or business or for investment.
- § 1.1033(h)-1 Effective date.
- § 1.1035-1 Certain exchanges of insurance policies.
- § 1.1036-1 Stock for stock of the same corporation.
- § 1.1037-1 Certain exchanges of United States obligations.
- § 1.1038-1 Reacquisitions of real property in satisfaction of indebtedness.
- § 1.1038-2 Reacquisition and resale of property used as a principal residence.
- § 1.1038-3 Election to have section 1038 apply for taxable years beginning after December 31, 1957.
- § 1.1039-1 Certain sales of low-income housing projects.
- § 1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporary).
- § 1.1041-2 Redemptions of stock.
- § 1.1042-1T Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
- § 1.1044(a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
- § 1.1045-1 Application to partnerships.
- Special Rules
- § 1.1051-1 Basis of property acquired during affiliation.
- § 1.1052-1 Basis of property established by Revenue Act of 1932.
- § 1.1052-2 Basis of property established by Revenue Act of 1934.
- § 1.1052-3 Basis of property established by the Internal Revenue Code of 1939.
- § 1.1053-1 Property acquired before March 1, 1913.
- § 1.1054-1 Certain stock of Federal National Mortgage Association.
- § 1.1055-1 General rule with respect to redeemable ground rents.
- § 1.1055-2 Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent.
- § 1.1055-3 Basis of real property held subject to liabilities under a redeemable ground rent.
- § 1.1055-4 Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963.
- § 1.1059(e)-1 Non-pro rata redemptions.
- § 1.1059A-1 Limitation on taxpayer's basis or inventory cost in property imported from related persons.
- § 1.1060-1 Special allocation rules for certain asset acquisitions.
- § 1.1061-0 Table of contents.
- § 1.1061-1 Section 1061 definitions.
- § 1.1061-2 Applicable partnership interests and applicable trades or businesses.
- § 1.1061-3 Exceptions to the definition of an API.
- § 1.1061-4 Section 1061 computations.
- § 1.1061-5 Section 1061(d) transfers to related persons.
- § 1.1061-6 Reporting rules.
- Changes To Effectuate F.C.C. Policy
- § 1.1071-1 Gain from sale or exchange to effectuate policies of Federal Communications Commission.
- § 1.1071-2 Nature and effect of election.
- § 1.1071-3 Reduction of basis of property pursuant to election under section 1071.
- § 1.1071-4 Manner of election.
- Exchanges in Obedience to S.E.C. Orders
- § 1.1081-1 Terms used.
- § 1.1081-2 Purpose and scope of exception.
- § 1.1081-3 Exchanges of stock or securities solely for stock or securities.
- § 1.1081-4 Exchanges of property for property by corporations.
- § 1.1081-5 Distribution solely of stock or securities.
- § 1.1081-6 Transfers within system group.
- § 1.1081-7 Sale of stock or securities received upon exchange by members of system group.
- § 1.1081-8 Exchanges in which money or other nonexempt property is received.
- § 1.1081-9 Requirements with respect to order of Securities and Exchange Commission.
- § 1.1081-10 Nonapplication of other provisions of the Internal Revenue Code of 1954.
- § 1.1081-11 Records to be kept and information to be filed with returns.
- § 1.1082-1 Basis for determining gain or loss.
- § 1.1082-2 Basis of property acquired upon exchanges under section 1081 (a) or (e).
- § 1.1082-3 Reduction of basis of property by reason of gain not recognized under section 1081(b).
- § 1.1082-4 Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities.
- § 1.1082-5 Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2).
- § 1.1082-6 Basis of property acquired under section 1081(d) in transactions between corporations of the same system group.
- § 1.1083-1 Definitions.
- Wash Sales of Stock or Securities
- § 1.1091-1 Losses from wash sales of stock or securities.
- § 1.1091-2 Basis of stock or securities acquired in “wash sales”.
- § 1.1092(b)-1T Coordination of loss deferral rules and wash sale rules (temporary).
- § 1.1092(b)-2T Treatment of holding periods and losses with respect to straddle positions (temporary).
- § 1.1092(b)-3T Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary).
- § 1.1092(b)-4T Mixed straddles; mixed straddle account (temporary).
- § 1.1092(b)-5T Definitions (temporary).
- § 1.1092(b)-6 Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014.
- § 1.1092(c)-1 Qualified covered calls.
- § 1.1092(c)-2 Equity options with flexible terms.
- § 1.1092(c)-3 Qualifying over-the-counter options.
- § 1.1092(c)-4 Definitions.
- § 1.1092(d)-1 Definitions and special rules.
- § 1.1092(d)-2 Personal property.
- § 1.1201-1 Alternative tax.
- § 1.1202-0 Table of contents.
- § 1.1202-1 Deduction for capital gains.
- § 1.1202-2 Qualified small business stock; effect of redemptions.
- Treatment of Capital Losses
- § 1.1211-1 Limitation on capital losses.
- § 1.1212-1 Capital loss carryovers and carrybacks.
- General Rules for Determining Capital Gains and Losses
- § 1.1221-1 Meaning of terms.
- § 1.1221-2 Hedging transactions.
- § 1.1221-3 Time and manner for electing capital asset treatment for certain self-created musical works.
- § 1.1222-1 Other terms relating to capital gains and losses.
- § 1.1223-1 Determination of period for which capital assets are held.
- § 1.1223-3 Rules relating to the holding periods of partnership interests.
- Special Rules for Determining Capital Gains and Losses
- § 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business.
- § 1.1231-2 Livestock held for draft, breeding, dairy, or sporting purposes.
- § 1.1232-1 Bonds and other evidences of indebtedness; scope of section.
- § 1.1232-2 [Reserved]
- § 1.1232-3 Gain upon sale or exchange of obligations issued at a discount after December 31, 1954.
- § 1.1232-3A Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969.
- § 1.1233-1 Gains and losses from short sales.
- § 1.1233-2 Hedging transactions.
- § 1.1234-1 Options to buy or sell.
- § 1.1234-2 Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976.
- § 1.1234-3 Special rules for the treatment of grantors of certain options granted after September 1, 1976.
- § 1.1234-4 Hedging transactions.
- § 1.1235-1 Sale or exchange of patents.
- § 1.1235-2 Definition of terms.
- § 1.1236-1 Dealers in securities.
- § 1.1237-1 Real property subdivided for sale.
- § 1.1238-1 Amortization in excess of depreciation.
- § 1.1239-1 Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976.
- § 1.1239-2 Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976.
- § 1.1240-1 Capital gains treatment of certain termination payments.
- § 1.1241-1 Cancellation of lease or distributor's agreement.
- § 1.1242-1 Losses on small business investment company stock.
- § 1.1243-1 Loss of small business investment company.
- § 1.1244(a)-1 Loss on small business stock treated as ordinary loss.
- § 1.1244(b)-1 Annual limitation.
- § 1.1244(c)-1 Section 1244 stock defined.
- § 1.1244(c)-2 Small business corporation defined.
- § 1.1244(d)-1 Contributions of property having basis in excess of value.
- § 1.1244(d)-2 Increases in basis of section 1244 stock.
- § 1.1244(d)-3 Stock dividend, recapitalizations, changes in name, etc.
- § 1.1244(d)-4 Net operating loss deduction.
- § 1.1244(e)-1 Records to be kept.
- § 1.1245-1 General rule for treatment of gain from dispositions of certain depreciable property.
- § 1.1245-2 Definition of recomputed basis.
- § 1.1245-3 Definition of section 1245 property.
- § 1.1245-4 Exceptions and limitations.
- § 1.1245-5 Adjustments to basis.
- § 1.1245-6 Relation of section 1245 to other sections.
- § 1.1248-1 Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.
- § 1.1248-2 Earnings and profits attributable to a block of stock in simple cases.
- § 1.1248-3 Earnings and profits attributable to stock in complex cases.
- § 1.1248-4 Limitation on tax applicable to individuals.
- § 1.1248-5 Stock ownership requirements for less developed country corporations.
- § 1.1248-6 Sale or exchange of stock in certain domestic corporations.
- § 1.1248-7 Taxpayer to establish earnings and profits and foreign taxes.
- § 1.1248-8 Earnings and profits attributable to stock following certain non-recognition transactions.
- § 1.1248(f)-1 Certain nonrecognition distributions.
- § 1.1248(f)-2 Exceptions for certain distributions and attribution rules.
- § 1.1248(f)-3 Reasonable cause and effective/applicability dates.
- § 1.1249-1 Gain from certain sales or exchanges of patents, etc., to foreign corporations.
- § 1.1250-1 Gain from dispositions of certain depreciable realty.
- § 1.1250-2 Additional depreciation defined.
- § 1.1250-3 Exceptions and limitations.
- § 1.1250-4 Holding period.
- § 1.1250-5 Property with two or more elements.
- § 1.1251-1 General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income.
- § 1.1251-2 Excess deductions account.
- § 1.1251-3 Definitions relating to section 1251.
- § 1.1251-4 Exceptions and limitations.
- § 1.1252-1 General rule for treatment of gain from disposition of farm land.
- § 1.1252-2 Special rules.
- § 1.1254-0 Table of contents for section 1254 recapture rules.
- § 1.1254-1 Treatment of gain from disposition of natural resource recapture property.
- § 1.1254-2 Exceptions and limitations.
- § 1.1254-3 Section 1254 costs immediately after certain acquisitions.
- § 1.1254-4 Special rules for S corporations and their shareholders.
- § 1.1254-5 Special rules for partnerships and their partners.
- § 1.1254-6 Effective/applicability date.
- § 1.1256(e)-1 Identification of hedging transactions.
- § 1.1256(e)-2 Special rules for syndicates.
- § 1.1258-1 Netting rule for certain conversion transactions.
- § 1.1271-0 Original issue discount; effective date; table of contents.
- § 1.1271-1 Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments.
- § 1.1272-1 Current inclusion of OID in income.
- § 1.1272-2 Treatment of debt instruments purchased at a premium.
- § 1.1272-3 Election by a holder to treat all interest on a debt instrument as OID.
- § 1.1273-1 Definition of OID.
- § 1.1273-2 Determination of issue price and issue date.
- § 1.1274-1 Debt instruments to which section 1274 applies.
- § 1.1274-2 Issue price of debt instruments to which section 1274 applies.
- § 1.1274-3 Potentially abusive situations defined.
- § 1.1274-4 Test rate.
- § 1.1274-5 Assumptions.
- § 1.1274A-1 Special rules for certain transactions where stated principal amount does not exceed $2,800,000.
- § 1.1275-1 Definitions.
- § 1.1275-2 Special rules relating to debt instruments.
- § 1.1275-3 OID information reporting requirements.
- § 1.1275-4 Contingent payment debt instruments.
- § 1.1275-5 Variable rate debt instruments.
- § 1.1275-6 Integration of qualifying debt instruments.
- § 1.1275-7 Inflation-indexed debt instruments.
- § 1.1286-1 Tax treatment of certain stripped bonds and stripped coupons.
- § 1.1286-2 Stripped inflation-protected debt instruments.
- § 1.1287-1 Denial of capital gains treatment for gains on registration-required obligations not in registered form.
- § 1.1288-1 Adjustment of applicable Federal rate for tax-exempt obligations.
- § 1.1291-0 Treatment of shareholders of certain passive foreign investment companies; table of contents.
- § 1.1291-1 Taxation of U.S. persons that are shareholders of section 1291 funds.
- § 1.1291-9 Deemed dividend election.
- § 1.1291-10 Deemed sale election.
- § 1.1293-0 Table of contents.
- § 1.1293-1 Current taxation of income from qualified electing funds.
- § 1.1294-0 Table of contents.
- § 1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
- § 1.1295-0 Table of contents.
- § 1.1295-1 Qualified electing funds.
- § 1.1295-3 Retroactive elections.
- § 1.1296-1 Mark to market election for marketable stock.
- § 1.1296-2 Definition of marketable stock.
- § 1.1297-0 Table of contents.
- § 1.1297-1 Definition of passive foreign investment company.
- § 1.1297-2 Special rules regarding look-through subsidiaries and look-through partnerships.
- § 1.1297-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
- § 1.1297-4 Qualifying insurance corporation.
- § 1.1297-5 [Reserved]
- § 1.1297-6 Exception from the definition of passive income for active insurance income.
- § 1.1298-0 Passive foreign investment company—table of contents.
- § 1.1298-1 Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company.
- § 1.1298-2 Rules for certain corporations changing businesses.
- § 1.1298-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.
- § 1.1298-4 Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations.
- Income Averaging
- § 1.1301-1 Averaging of farm and fishing income.
- Readjustment of Tax Between Years and Special Limitations
- § 1.1311(a)-1 Introduction.
- § 1.1311(a)-2 Purpose and scope of section 1311.
- § 1.1311(b)-1 Maintenance of an inconsistent position.
- § 1.1311(b)-2 Correction not barred at time of erroneous action.
- § 1.1311(b)-3 Existence of relationship in case of adjustment by way of deficiency assessment.
- § 1.1312-1 Double inclusion of an item of gross income.
- § 1.1312-2 Double allowance of a deduction or credit.
- § 1.1312-3 Double exclusion of an item of gross income.
- § 1.1312-4 Double disallowance of a deduction or credit.
- § 1.1312-5 Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
- § 1.1312-6 Correlative deductions and credits for certain related corporations.
- § 1.1312-7 Basis of property after erroneous treatment of a prior transaction.
- § 1.1312-8 Law applicable in determination of error.
- § 1.1313(a)-1 Decision by Tax Court or other court as a determination.
- § 1.1313(a)-2 Closing agreement as a determination.
- § 1.1313(a)-3 Final disposition of claim for refund as a determination.
- § 1.1313(a)-4 Agreement pursuant to section 1313(a)(4) as a determination.
- § 1.1313(c)-1 Related taxpayer.
- § 1.1314(a)-1 Ascertainment of amount of adjustment in year of error.
- § 1.1314(a)-2 Adjustment to other barred taxable years.
- § 1.1314(b)-1 Method of adjustment.
- § 1.1314(c)-1 Adjustment unaffected by other items.
- Involuntary Liquidation and Replacement of Lifo Inventories
- § 1.1321-1 Involuntary liquidation of lifo inventories.
- § 1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations.
- War Loss Recoveries
- § 1.1331-1 Recoveries in respect of war losses.
- § 1.1332-1 Inclusion in gross income of war loss recoveries.
- § 1.1333-1 Tax adjustment measured by prior benefits.
- § 1.1334-1 Restoration of value of investments.
- § 1.1335-1 Elective method; time and manner of making election and effect thereof.
- § 1.1336-1 Basis of recovered property.
- § 1.1337-1 Determination of tax benefits from allowable deductions.
- Claim of Right
- § 1.1341-1 Restoration of amounts received or accrued under claim of right.
- § 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
- Other Limitations
- § 1.1346-1 Recovery of unconstitutional taxes.
- § 1.1347-1 Tax on certain amounts received from the United States.
- § 1.1348-1 Fifty-percent maximum tax on earned income.
- § 1.1348-2 Computation of the fifty-percent maximum tax on earned income.
- § 1.1348-3 Definitions.
- Small Business Corporations and Their Shareholders
- § 1.1361-0 Table of contents.
- § 1.1361-1 S corporation defined.
- § 1.1361-2 Definitions relating to S corporation subsidiaries.
- § 1.1361-3 QSub election.
- § 1.1361-4 Effect of QSub election.
- § 1.1361-5 Termination of QSub election.
- § 1.1361-6 Effective date.
- § 1.1362-0 Table of contents.
- § 1.1362-1 Election to be an S corporation.
- § 1.1362-2 Termination of election.
- § 1.1362-3 Treatment of S termination year.
- § 1.1362-4 Inadvertent terminations and inadvertently invalid elections.
- § 1.1362-5 Election after termination.
- § 1.1362-6 Elections and consents.
- § 1.1362-7 Effective dates.
- § 1.1362-8 Dividends received from affiliated subsidiaries.
- § 1.1363-1 Effect of election on corporation.
- § 1.1363-2 Recapture of LIFO benefits.
- § 1.1366-0 Table of contents.
- § 1.1366-1 Shareholder's share of items of an S corporation.
- § 1.1366-2 Limitations on deduction of passthrough items of an S corporation to its shareholders.
- § 1.1366-3 Treatment of family groups.
- § 1.1366-4 Special rules limiting the passthrough of certain items of an S corporation to its shareholders.
- § 1.1366-5 Effective/applicability date.
- § 1.1367-0 Table of contents.
- § 1.1367-1 Adjustments to basis of shareholder's stock in an S corporation.
- § 1.1367-2 Adjustments to basis of indebtedness to shareholder.
- § 1.1367-3 Effective/Applicability date.
- § 1.1368-0 Table of contents.
- § 1.1368-1 Distributions by S corporations.
- § 1.1368-2 Accumulated adjustments account (AAA).
- § 1.1368-3 Examples.
- § 1.1368-4 Effective date and transition rule.
- § 1.1371-1 Distributions of money by an eligible terminated S corporation.
- § 1.1371-2 Impact of Audit PTTP on ETSC Period.
- § 1.1374-0 Table of contents.
- § 1.1374-1 General rules and definitions.
- § 1.1374-2 Net recognized built-in gain.
- § 1.1374-3 Net unrealized built-in gain.
- § 1.1374-4 Recognized built-in gain or loss.
- § 1.1374-5 Loss carryforwards.
- § 1.1374-6 Credits and credit carryforwards.
- § 1.1374-7 Inventory.
- § 1.1374-8 Section 1374(d)(8) transactions.
- § 1.1374-9 Anti-stuffing rule.
- § 1.1374-10 Effective date and additional rules.
- § 1.1375-1 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts.
- § 1.1377-0 Table of contents.
- § 1.1377-1 Pro rata share.
- § 1.1377-2 Post-termination transition period.
- § 1.1377-3 Applicability dates.
- § 1.1378-1 Taxable year of S corporation.
- Section 1374 Before the Tax Reform Act of 1986
- § 1.1374-1A Tax imposed on certain capital gains.
- Cooperatives and Their Patrons
- § 1.1381-1 Organizations to which part applies.
- § 1.1381-2 Tax on certain farmers' cooperatives.
- § 1.1382-1 Taxable income of cooperatives; gross income.
- § 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends.
- § 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
- § 1.1382-4 Taxable income of cooperatives; payment period for each taxable year.
- § 1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements.
- § 1.1382-6 Taxable income of cooperatives; treatment of earnings received after patronage occurred.
- § 1.1382-7 Special rules applicable to cooperative associations exempt from tax before January 1, 1952.
- § 1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of allocation.
- Tax Treatment by Patrons of Patronage Dividends
- § 1.1385-1 Amounts includible in patron's gross income.
- Definitions; Special Rules
- § 1.1388-1 Definitions and special rules.
- § 1.1394-0 Table of contents.
- § 1.1394-1 Enterprise zone facility bonds.
- Empowerment Zone Employment Credit
- § 1.1396-1 Qualified zone employees.
- § 1.1397E-1 Qualified zone academy bonds.
- Rules Relating to Individuals' Title 11 Cases
- § 1.1398-1 Treatment of passive activity losses and passive activity credits in individuals' title 11 cases.
- § 1.1398-2 Treatment of section 465 losses in individuals' title 11 cases.
- § 1.1398-3 Treatment of section 121 exclusion in individuals' title 11 cases.
- § 1.1400L(b)-1 Additional first year depreciation deduction for qualified New York Liberty Zone property.
- § 1.1400Z2-0 Table of Contents.
- § 1.1400Z2(a)-1 Deferring tax on capital gains by investing in opportunity zones.
- § 1.1400Z2(b)-1 Inclusion of gains that have been deferred under section 1400Z-2(a).
- § 1.1400Z2(c)-1 Investments held for at least 10 years.
- § 1.1400Z2(d)-1 Qualified opportunity funds and qualified opportunity zone businesses.
- § 1.1400Z2(d)-2 Qualified opportunity zone business property.
- § 1.1400Z2(e)-1 [Reserved]
- § 1.1400Z2(f)-1 Administrative rules- penalties, anti-abuse, etc.
- Tax on Self-Employment Income
- § 1.1401-1 Tax on self-employment income.
- § 1.1402(a)-1 Definition of net earnings from self-employment.
- § 1.1402(a)-2 Computation of net earnings from self-employment.
- § 1.1402(a)-3 Special rules for computing net earnings from self-employment.
- § 1.1402(a)-4 Rentals from real estate.
- § 1.1402(a)-5 Dividends and interest.
- § 1.1402(a)-6 Gain or loss from disposition of property.
- § 1.1402(a)-7 Net operating loss deduction.
- § 1.1402(a)-8 Community income.
- § 1.1402(a)-9 Puerto Rico.
- § 1.1402(a)-10 Personal exemption deduction.
- § 1.1402(a)-11 Ministers and members of religious orders.
- § 1.1402(a)-12 Continental shelf and certain possessions of the United States.
- § 1.1402(a)-13 Income from agricultural activity.
- § 1.1402(a)-14 Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
- § 1.1402(a)-15 Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
- § 1.1402(a)-16 Exercise of option.
- § 1.1402(a)-17 Retirement payments to retired partners.
- § 1.1402(a)-18 Split-dollar life insurance arrangements.
- § 1.1402(b)-1 Self-employment income.
- § 1.1402(c)-1 Trade or business.
- § 1.1402(c)-2 Public office.
- § 1.1402(c)-3 Employees.
- § 1.1402(c)-4 Individuals under Railroad Retirement System.
- § 1.1402(c)-5 Ministers and members of religious orders.
- § 1.1402(c)-6 Members of certain professions.
- § 1.1402(c)-7 Members of religious groups opposed to insurance.
- § 1.1402(d)-1 Employee and wages.
- § 1.1402(e)-1A Application of regulations under section 1402(e).
- § 1.1402(e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
- § 1.1402(e)-3A Time limitation for filing application for exemption.
- § 1.1402(e)-4A Period for which exemption is effective.
- § 1.1402(e)-5A Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
- § 1.1402(e)(1)-1 Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
- § 1.1402(e)(2)-1 Time limitation for filing waiver certificate.
- § 1.1402(e)(3)-1 Effective date of waiver certificate.
- § 1.1402(e)(4)-1 Treatment of certain remuneration paid in 1955 and 1956 as wages.
- § 1.1402(e)(5)-1 Optional provision for certain certificates filed before April 15, 1962.
- § 1.1402(e)(5)-2 Optional provisions for certain certificates filed on or before April 17, 1967.
- § 1.1402(e)(6)-1 Certificates filed by fiduciaries or survivors on or before April 15, 1962.
- § 1.1402(f)-1 Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
- § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as net earnings from self-employment.
- § 1.1402(h)-1 Members of certain religious groups opposed to insurance.
- § 1.1403-1 Cross references.
- Net Investment Income Tax
- § 1.1411-0 Table of contents of provisions applicable to section 1411.
- § 1.1411-1 General rules.
- § 1.1411-2 Application to individuals.
- § 1.1411-3 Application to estates and trusts.
- § 1.1411-4 Definition of net investment income.
- § 1.1411-5 Trades or businesses to which tax applies.
- § 1.1411-6 Income on investment of working capital subject to tax.
- § 1.1411-7 Exception for dispositions of interests in partnerships and S corporations. [Reserved]
- § 1.1411-8 Exception for distributions from qualified plans.
- § 1.1411-9 Exception for self-employment income.
- § 1.1411-10 Controlled foreign corporations and passive foreign investment companies.
- Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
- § 1.1441-0 Outline of regulation provisions for section 1441.
- § 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
- § 1.1441-2 Amounts subject to withholding.
- § 1.1441-3 Determination of amounts to be withheld.
- § 1.1441-4 Exemptions from withholding for certain effectively connected income and other amounts.
- § 1.1441-5 Withholding on payments to partnerships, trusts, and estates.
- § 1.1441-6 Claim of reduced withholding under an income tax treaty.
- § 1.1441-7 General provisions relating to withholding agents.
- § 1.1441-8 Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
- § 1.1441-9 Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
- § 1.1441-10 Withholding agents with respect to fast-pay arrangements.
- § 1.1442-1 Withholding of tax on foreign corporations.
- § 1.1442-2 Exemption under a tax treaty.
- § 1.1442-3 Tax exempt income of a foreign tax-exempt corporation.
- § 1.1443-1 Foreign tax-exempt organizations.
- § 1.1445-1 Withholding on dispositions of U.S. real property interests by foreign persons: In general.
- § 1.1445-2 Situations in which withholding is not required under section 1445(a).
- § 1.1445-3 Adjustments to amount required to be withheld pursuant to withholding certificate.
- § 1.1445-4 Liability of agents.
- § 1.1445-5 Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
- § 1.1445-6 Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
- § 1.1445-7 Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
- § 1.1445-8 Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
- § 1.1445-10T Special rule for Foreign governments (temporary).
- § 1.1445-11T Special rules requiring withholding under § 1.1445-5 (temporary).
- § 1.1446-0 Table of contents.
- § 1.1446-1 Withholding tax on foreign partners' share of effectively connected taxable income.
- § 1.1446-2 Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
- § 1.1446-3 Time and manner of calculating and paying over the 1446 tax.
- § 1.1446-4 Publicly traded partnerships.
- § 1.1446-5 Tiered partnership structures.
- § 1.1446-6 Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
- § 1.1446-7 Applicability dates.
- § 1.1446(f)-1 General rules.
- § 1.1446(f)-2 Withholding on the transfer of a non-publicly traded partnership interest.
- § 1.1446(f)-3 Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee.
- § 1.1446(f)-4 Withholding on the transfer of a publicly traded partnership interest.
- § 1.1446(f)-5 Liability for failure to withhold.
- Tax-Free Covenant Bonds
- § 1.1451-1 Tax-free covenant bonds issued before January 1, 1934.
- § 1.1451-2 Exemptions from withholding under section 1451.
- Application of Withholding Provisions
- § 1.1461-1 Payment and returns of tax withheld.
- § 1.1461-2 Adjustments for overwithholding or underwithholding of tax.
- § 1.1461-3 Withholding under section 1446.
- § 1.1462-1 Withheld tax as credit to recipient of income.
- § 1.1463-1 Tax paid by recipient of income.
- § 1.1464-1 Refunds or credits.
- Information Reporting by Foreign Financial Institutions
- § 1.1471-0 Outline of regulation provisions for sections 1471 through 1474.
- § 1.1471-1 Scope of chapter 4 and definitions.
- § 1.1471-2 Requirement to deduct and withhold tax on withholdable payments to certain FFIs.
- § 1.1471-3 Identification of payee.
- § 1.1471-4 FFI agreement.
- § 1.1471-5 Definitions applicable to section 1471.
- § 1.1471-6 Payments beneficially owned by exempt beneficial owners.
- § 1.1472-1 Withholding on NFFEs.
- § 1.1473-1 Section 1473 definitions.
- § 1.1474-1 Liability for withheld tax and withholding agent reporting.
- § 1.1474-2 Adjustments for overwithholding or underwithholding of tax.
- § 1.1474-3 Withheld tax as credit to beneficial owner of income.
- § 1.1474-4 Tax paid only once.
- § 1.1474-5 Refunds or credits.
- § 1.1474-6 Coordination of chapter 4 with other withholding provisions.
- § 1.1474-7 Confidentiality of information.
- Mitigation of Effect of Renegotiation of Government Contracts
- § 1.1481-1 [Reserved]
- Consolidated Returns
- Consolidated Return Regulations
- § 1.1502-0 Effective/applicability dates.
- § 1.1502-1 Definitions.
- Consolidated Tax Liability
- § 1.1502-2 Computation of tax liability.
- § 1.1502-3 Consolidated tax credits.
- § 1.1502-4 Consolidated foreign tax credit.
- § 1.1502-5 Estimated tax.
- § 1.1502-6 Liability for tax.
- § 1.1502-9 Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.
- Computation of Consolidated Taxable Income
- § 1.1502-11 Consolidated taxable income.
- Computation of Separate Taxable Income
- § 1.1502-12 Separate taxable income.
- § 1.1502-13 Intercompany transactions.
- § 1.1502-14Z Application of opportunity zone rules to members of a consolidated group.
- § 1.1502-15 SRLY limitation on built-in losses.
- § 1.1502-16 Mine exploration expenditures.
- § 1.1502-17 Methods of accounting.
- § 1.1502-19 Excess loss accounts.
- Computation of Consolidated Items
- § 1.1502-21 Net operating losses.
- § 1.1502-22 Consolidated capital gain and loss.
- § 1.1502-23 Consolidated net section 1231 gain or loss.
- § 1.1502-24 Consolidated charitable contributions deduction.
- § 1.1502-26 Consolidated dividends received deduction.
- § 1.1502-28 Consolidated section 108.
- Basis, Stock Ownership, and Earnings and Profits Rules
- § 1.1502-30 Stock basis after certain triangular reorganizations.
- § 1.1502-31 Stock basis after a group structure change.
- § 1.1502-32 Investment adjustments.
- § 1.1502-33 Earnings and profits.
- § 1.1502-34 Special aggregate stock ownership rules.
- § 1.1502-35 Transfers of subsidiary stock and deconsolidations of subsidiaries.
- § 1.1502-36 Unified loss rule.
- Special Taxes and Taxpayers
- § 1.1502-43 Consolidated accumulated earnings tax.
- § 1.1502-44 Percentage depletion for independent producers and royalty owners.
- § 1.1502-45 Limitation on losses to amount at risk.
- § 1.1502-47 Consolidated returns by life-nonlife groups.
- § 1.1502-50 Consolidated section 250.
- § 1.1502-51 Consolidated section 951A.
- § 1.1502-55 Computation of alternative minimum tax of consolidated groups.
- § 1.1502-59A Application of section 59A to consolidated groups.
- § 1.1502-68 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
- Administrative Provisions and Other Rules
- § 1.1502-75 Filing of consolidated returns.
- § 1.1502-76 Taxable year of members of group.
- § 1.1502-77 Agent for the group.
- § 1.1502-78 Tentative carryback adjustments.
- § 1.1502-79 Separate return years.
- § 1.1502-80 Applicability of other provisions of law.
- § 1.1502-90 Table of contents.
- § 1.1502-91 Application of section 382 with respect to a consolidated group.
- § 1.1502-92 Ownership change of a loss group or a loss subgroup.
- § 1.1502-93 Consolidated section 382 limitation (or subgroup section 382 limitation).
- § 1.1502-94 Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
- § 1.1502-95 Rules on ceasing to be a member of a consolidated group (or loss subgroup).
- § 1.1502-96 Miscellaneous rules.
- § 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
- § 1.1502-98 Coordination with sections 383 and 163(j).
- § 1.1502-99 Effective/applicability dates.
- § 1.1502-100 Corporations exempt from tax.
- § 1.1503-1 Computation and payment of tax.
- § 1.1503(d)-0 Table of contents.
- § 1.1503(d)-1 Definitions, special rules, and filings.
- § 1.1503(d)-2 Domestic use.
- § 1.1503(d)-3 Foreign use.
- § 1.1503(d)-4 Domestic use limitation and related operating rules.
- § 1.1503(d)-5 Attribution of items and basis adjustments.
- § 1.1503(d)-6 Exceptions to the domestic use limitation rule.
- § 1.1503(d)-7 Examples.
- § 1.1503(d)-8 Applicability dates.
- § 1.1504-0 Outline of provisions.
- § 1.1504-1 Definitions.
- § 1.1504-2 [Reserved]
- § 1.1504-3 Treatment of stock in a QOF C corporation for purposes of consolidation.
- § 1.1504-4 Treatment of warrants, options, convertible obligations, and other similar interests.
- Regulations Applicable to Taxable Years Beginning Before June 28, 2002
- § 1.1502-77A Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.
- Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015
- § 1.1502-77B Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
- § 1.1551-1 Disallowance of surtax exemption and accumulated earnings credit.
- § 1.1552-1 Earnings and profits.
- Certain Controlled Corporations
- § 1.1561-0 Table of contents.
- § 1.1561-1 General rules regarding certain tax benefits available to the component members of a controlled group of corporations.
- § 1.1561-2 Special rules for allocating reductions of certain section 1561(a) tax-benefit items.
- § 1.1561-3 Allocation of the section 1561(a) tax items.
- § 1.1563-1 Definition of controlled group of corporations and component members and related concepts.
- § 1.1563-2 Excluded stock.
- § 1.1563-3 Rules for determining stock ownership.
- § 1.1563-4 Franchised corporations.
- Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
- Information and Returns
- § 1.5000A-0 Table of contents.
- § 1.5000A-1 Maintenance of minimum essential coverage and liability for the shared responsibility payment.
- § 1.5000A-2 Minimum essential coverage.
- § 1.5000A-3 Exempt individuals.
- § 1.5000A-4 Computation of shared responsibility payment.
- § 1.5000A-5 Administration and procedure.
- § 1.5000C-0 Outline of regulation provisions for section 5000C.
- § 1.5000C-1 Tax on specified Federal procurement payments.
- § 1.5000C-2 Withholding on specified Federal procurement payments.
- § 1.5000C-3 Payment and returns of tax withheld by the acquiring agency.
- § 1.5000C-4 Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund.
- § 1.5000C-5 Anti-abuse rule.
- § 1.5000C-6 Examples.
- § 1.5000C-7 Effective/applicability date.
- Records, Statements, and Special Returns
- § 1.6001-1 Records.
- § 1.6001-2 Returns.
- tax returns or statements
- § 1.6011-1 General requirement of return, statement, or list.
- § 1.6011-2 Returns, etc., of DISC's and former DISC's.
- § 1.6011-3 Requirement of statement from payees of certain gambling winnings.
- § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 1.6011-5 Required use of magnetic media for corporate income tax returns.
- § 1.6011-6 [Reserved]
- § 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
- § 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
- § 1.6011-9 Syndicated conservation easement listed transactions.
- § 1.6011-10 Micro-captive listed transaction.
- § 1.6011-11 Micro-captive transaction of interest.
- § 1.6011-15 Charitable remainder annuity trust listed transaction.
- § 1.6011-18 Certain partnership related-party basis adjustment transactions as transactions of interest.
- § 1.6012-1 Individuals required to make returns of income.
- § 1.6012-2 Corporations required to make returns of income.
- § 1.6012-3 Returns by fiduciaries.
- § 1.6012-4 Miscellaneous returns.
- § 1.6012-5 Composite return in lieu of specified form.
- § 1.6012-6 Returns by political organizations.
- § 1.6013-1 Joint returns.
- § 1.6013-2 Joint return after filing separate return.
- § 1.6013-3 Treatment of joint return after death of either spouse.
- § 1.6013-4 Applicable rules.
- § 1.6013-6 Election to treat nonresident alien individual as resident of the United States.
- § 1.6013-7 Joint return for year in which nonresident alien becomes resident of the United States.
- § 1.6014-1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
- § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
- § 1.6015-0 Table of contents.
- § 1.6015-1 Relief from joint and several liability on a joint return.
- § 1.6015-2 Relief from liability applicable to all qualifying joint filers.
- § 1.6015-3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
- § 1.6015-4 Equitable relief.
- § 1.6015-5 Time and manner for requesting relief.
- § 1.6015-6 Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
- § 1.6015-7 Tax Court review.
- § 1.6015-8 Applicable liabilities.
- § 1.6015-9 Effective date.
- § 1.6016-1 Declarations of estimated income tax by corporations.
- § 1.6016-2 Contents of declaration of estimated tax.
- § 1.6016-3 Amendment of declaration.
- § 1.6016-4 Short taxable year.
- § 1.6017-1 Self-employment tax returns.
- information returns
- § 1.6031(a)-1 Return of partnership income.
- § 1.6031(b)-1T Statements to partners (temporary).
- § 1.6031(b)-2T REMIC reporting requirements (temporary). [Reserved]
- § 1.6031(c)-1T Nominee reporting of partnership information (temporary).
- § 1.6031(c)-2T Nominee reporting of REMIC information (temporary). [Reserved]
- § 1.6032-1 Returns of banks with respect to common trust funds.
- § 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970.
- § 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations.
- § 1.6033-3 Additional provisions relating to private foundations.
- § 1.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
- § 1.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
- § 1.6033-6 Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
- § 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- § 1.6035-0 Table of contents.
- § 1.6035-1 Basis information to persons acquiring property from decedent.
- § 1.6035-2 Transitional relief.
- § 1.6036-1 Notice of qualification as executor or receiver.
- § 1.6037-1 Return of electing small business corporation.
- § 1.6037-2 Required use of electronic form for income tax returns of electing small business corporations.
- § 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
- § 1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
- § 1.6038-3 Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
- § 1.6038-4 Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group.
- § 1.6038-5 Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes.
- § 1.6038A-0 Table of contents.
- § 1.6038A-1 General requirements and definitions.
- § 1.6038A-2 Requirement of return.
- § 1.6038A-3 Record maintenance.
- § 1.6038A-4 Monetary penalty.
- § 1.6038A-5 Authorization of agent.
- § 1.6038A-6 Failure to furnish information.
- § 1.6038A-7 Noncompliance.
- § 1.6038B-1 Reporting of certain transfers to foreign corporations.
- § 1.6038B-1T Reporting of certain transactions to foreign corporations (temporary).
- § 1.6038B-2 Reporting of certain transfers to foreign partnerships.
- § 1.6038D-0 Outline of regulation provisions.
- § 1.6038D-1 Reporting with respect to specified foreign financial assets, definition of terms.
- § 1.6038D-2 Requirement to report specified foreign financial assets.
- § 1.6038D-3 Specified foreign financial assets.
- § 1.6038D-4 Information required to be reported.
- § 1.6038D-5 Valuation guidelines.
- § 1.6038D-6 Specified domestic entities.
- § 1.6038D-7 Exceptions from the reporting of certain assets under section 6038D.
- § 1.6038D-8 Penalties for failure to disclose.
- § 1.6039-1 Returns required in connection with certain options.
- § 1.6039-2 Statements to persons with respect to whom information is reported.
- § 1.6039I-1 Reporting of certain employer-owned life insurance contracts.
- § 1.6041-1 Return of information as to payments of $600 or more.
- § 1.6041-2 Return of information as to payments to employees.
- § 1.6041-3 Payments for which no return of information is required under section 6041.
- § 1.6041-4 Foreign-related items and other exceptions.
- § 1.6041-5 Information as to actual owner.
- § 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
- § 1.6041-7 Magnetic media requirement.
- § 1.6041-8 Cross-reference to penalties.
- § 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
- § 1.6041-10 Return of information as to payments of winnings from bingo, keno, and slot machine play.
- § 1.6041A-1 Returns regarding payments of remuneration for services and certain direct sales.
- § 1.6042-1 Return of information as to dividends paid in calendar years before 1963.
- § 1.6042-2 Returns of information as to dividends paid.
- § 1.6042-3 Dividends subject to reporting.
- § 1.6042-4 Statements to recipients of dividend payments.
- § 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
- § 1.6043-1 Return regarding corporate dissolution or liquidation.
- § 1.6043-2 Return of information respecting distributions in liquidation.
- § 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
- § 1.6043-4 Information returns relating to certain acquisitions of control and changes in capital structure.
- § 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
- § 1.6044-2 Returns of information as to payments of patronage dividends.
- § 1.6044-3 Amounts subject to reporting.
- § 1.6044-4 Exemption for certain consumer cooperatives.
- § 1.6044-5 Statements to recipients of patronage dividends.
- § 1.6045-0 Table of contents.
- § 1.6045-1 Returns of information of brokers and barter exchanges.
- § 1.6045-2 Furnishing statement required with respect to certain substitute payments.
- § 1.6045-3 Information reporting for an acquisition of control or a substantial change in capital structure.
- § 1.6045-4 Information reporting on real estate transactions.
- § 1.6045-5 Information reporting on payments to attorneys.
- § 1.6045A-1 Statements of information required in connection with transfers of securities.
- § 1.6045B-1 Returns relating to actions affecting basis of securities.
- § 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- § 1.6046A-1 Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially.
- § 1.6046-2 Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963.
- § 1.6046-3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
- § 1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee.
- § 1.6047-2 Information relating to qualifying longevity annuity contracts.
- § 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
- § 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983.
- § 1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
- § 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
- § 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982.
- § 1.6049(d)-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
- § 1.6049-6 Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
- § 1.6049-7 Returns of information with respect to REMIC regular interests and collateralized debt obligations.
- § 1.6049-8 Interest and original issue discount paid to certain nonresident aliens.
- § 1.6049-9 Premium subject to reporting for a debt instrument acquired on or after January 1, 2014.
- § 1.6049-10 Reporting of original issue discount on a tax-exempt obligation.
- § 1.6050A-1 Reporting requirements of certain fishing boat operators.
- § 1.6050B-1 Information returns by person making unemployment compensation payments.
- § 1.6050D-1 Information returns relating to energy grants and financing.
- § 1.6050E-1 Reporting of State and local income tax refunds.
- § 1.6050H-0 Table of contents.
- § 1.6050H-1 Information reporting of mortgage interest received in a trade or business from an individual.
- § 1.6050H-2 Time, form, and manner of reporting interest received on qualified mortgage.
- § 1.6050H-3 Information reporting of mortgage insurance premiums.
- § 1.6050I-0 Table of contents.
- § 1.6050I-1 Returns relating to cash in excess of $10,000 received in a trade or business.
- § 1.6050I-2 Returns relating to cash in excess of $10,000 received as bail by court clerks.
- § 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
- § 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.
- § 1.6050W-1 Information reporting for payments made in settlement of payment card and third party network transactions.
- § 1.6050W-2 Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions.
- § 1.6050X-1 Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities.
- § 1.6050Y-1 Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits.
- § 1.6050Y-2 Information reporting by acquirers for reportable policy sale payments.
- § 1.6050Y-3 Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons.
- § 1.6050Y-4 Information reporting by payors for reportable death benefits.
- § 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance.
- § 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
- § 1.6055-1 Information reporting for minimum essential coverage.
- § 1.6055-2 Electronic furnishing of statements.
- § 1.6060-1 Reporting requirements for tax return preparers.
- signing and verifying of returns and other documents
- § 1.6061-1 Signing of returns and other documents by individuals.
- § 1.6062-1 Signing of returns, statements, and other documents made by corporations.
- § 1.6063-1 Signing of returns, statements, and other documents made by partnerships.
- § 1.6065-1 Verification of returns.
- time for filing returns and other documents
- § 1.6071-1 Time for filing returns and other documents.
- § 1.6072-1 Time for filing returns of individuals, estates, and trusts.
- § 1.6072-2 Time for filing returns of corporations.
- § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations.
- § 1.6072-4 Time for filing other returns of income.
- § 1.6073-1 Time and place for filing declarations of estimated income tax by individuals.
- § 1.6073-2 Fiscal years.
- § 1.6073-3 Short taxable years.
- § 1.6073-4 Extension of time for filing declarations by individuals.
- § 1.6074-1 Time and place for filing declarations of estimated income tax by corporations.
- § 1.6074-2 Time for filing declarations by corporations in case of a short taxable year.
- § 1.6074-3 Extension of time for filing declarations by corporations.
- Extension of Time for Filing Returns
- § 1.6081-1 Extension of time for filing returns.
- § 1.6081-2 Automatic extension of time to file certain returns filed by partnerships.
- § 1.6081-3 Automatic extension of time for filing corporation income tax returns.
- § 1.6081-4 Automatic extension of time for filing individual income tax return.
- § 1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
- § 1.6081-6 Automatic extension of time to file estate or trust income tax return.
- § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.
- § 1.6081-8 Extension of time to file certain information returns.
- § 1.6081-9 Automatic extension of time to file exempt or political organization returns.
- § 1.6081-10 Automatic extension of time to file withholding tax return for U.S. source income of foreign persons.
- § 1.6081-11 Automatic extension of time for filing certain employee plan returns.
- Place for Filing Returns or Other Documents
- § 1.6091-1 Place for filing returns or other documents.
- § 1.6091-2 Place for filing income tax returns.
- § 1.6091-3 Filing certain international income tax returns.
- § 1.6091-4 Exceptional cases.
- Miscellaneous Provisions
- § 1.6102-1 Computations on returns or other documents.
- § 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record.
- § 1.6109-1 Identifying numbers.
- § 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
- § 1.6115-1 Disclosure requirements for quid pro quo contributions.
- Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000
- § 1.6109-2A Furnishing identifying number of income tax return preparer.
- Time and Place for Paying Tax
- § 1.6151-1 Time and place for paying tax shown on returns.
- § 1.6153-1 Payment of estimated tax by individuals.
- § 1.6153-2 Fiscal years.
- § 1.6153-3 Short taxable years.
- § 1.6153-4 Extension of time for paying the estimated tax.
- Extensions of Time for Payment
- § 1.6161-1 Extension of time for paying tax or deficiency.
- § 1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
- § 1.6164-1 Extensions of time for payment of taxes by corporations expecting carrybacks.
- § 1.6164-2 Amount of tax the time for payment of which may be extended.
- § 1.6164-3 Computation of the amount of reduction of the tax previously determined.
- § 1.6164-4 Payment of remainder of tax where extension relates to only part of the tax.
- § 1.6164-5 Period of extension.
- § 1.6164-6 Revised statements.
- § 1.6164-7 Termination by district director.
- § 1.6164-8 Payments on termination.
- § 1.6164-9 Cross references.
- § 1.6165-1 Bonds where time to pay the tax or deficiency has been extended.
- General Provisions
- § 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
- § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
- § 1.6302-3 Deposit rules for estimated taxes of certain trusts.
- § 1.6302-4 Voluntary payments by electronic funds transfer.
- § 1.6361-1 Collection and administration of qualified State individual income taxes.
- ABATEMENTS, CREDITS, AND REFUNDS
- § 1.6411-1 Tentative carryback adjustments.
- § 1.6411-2 Computation of tentative carryback adjustment.
- § 1.6411-3 Allowance of adjustments.
- § 1.6411-4 Consolidated groups.
- § 1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign corporations.
- § 1.6417-0 Table of Contents.
- § 1.6417-1 Elective payment election of applicable credits.
- § 1.6417-2 Rules for making elective payment elections.
- § 1.6417-3 Special rules for electing taxpayers.
- § 1.6417-4 Elective payment election for electing taxpayers that are partnerships or S corporations.
- § 1.6417-5 Additional information and registration.
- § 1.6417-6 Special rules.
- § 1.6418-0 Table of contents.
- § 1.6418-1 Transfer of eligible credits.
- § 1.6418-2 Rules for making transfer elections.
- § 1.6418-3 Additional rules for partnerships and S corporations.
- § 1.6418-4 Additional information and registration.
- § 1.6418-5 Special rules.
- § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation.
- § 1.6425-2 Computation of adjustment of overpayment of estimated tax.
- § 1.6425-3 Allowance of adjustments.
- ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- § 1.6654-1 Addition to the tax in the case of an individual.
- § 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals.
- § 1.6654-3 Short taxable years of individuals.
- § 1.6654-4 [Reserved]
- § 1.6654-5 Payments of estimated tax.
- § 1.6654-6 Nonresident alien individuals.
- § 1.6654-7 Applicability.
- § 1.6655-0 Table of contents.
- § 1.6655-1 Addition to the tax in the case of a corporation.
- § 1.6655-2 Annualized income installment method.
- § 1.6655-2T Safe harbor for certain installments of tax due before July 1, 1987 (temporary).
- § 1.6655-3 Adjusted seasonal installment method.
- § 1.6655-4 Large corporations.
- § 1.6655-5 Short taxable year.
- § 1.6655-6 Methods of accounting.
- § 1.6655-7 Addition to tax on account of excessive adjustment under section 6425.
- § 1.6655(e)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
- § 1.6662-0 Table of contents.
- § 1.6662-1 Overview of the accuracy-related penalty.
- § 1.6662-2 Accuracy-related penalty.
- § 1.6662-3 Negligence or disregard of rules or regulations.
- § 1.6662-4 Substantial understatement of income tax.
- § 1.6662-5 Substantial and gross valuation misstatements under chapter 1.
- § 1.6662-5T Substantial and gross valuation misstatements under chapter 1 (temporary).
- § 1.6662-6 Transactions between persons described in section 482 and net section 482 transfer price adjustments.
- § 1.6662-7 Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
- § 1.6662-9 Inconsistent estate basis reporting.
- § 1.6664-0 Table of contents.
- § 1.6664-1 Accuracy-related and fraud penalties; definitions, effective date and special rules.
- § 1.6664-2 Underpayment.
- § 1.6664-3 Ordering rules for determining the total amount of penalties imposed.
- § 1.6664-4 Reasonable cause and good faith exception to section 6662 penalties.
- § 1.6664-4T Reasonable cause and good faith exception to section 6662 penalties.
- § 1.6694-0 Table of contents.
- § 1.6694-1 Section 6694 penalties applicable to tax return preparers.
- § 1.6694-2 Penalty for understatement due to an unreasonable position.
- § 1.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 1.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 1.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 1.6695-2 Tax return preparer due diligence requirements for certain tax returns and claims.
- § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.
- § 1.6709-1T Penalties with respect to mortgage credit certificates (temporary).
- § 1.6851-1 Termination assessments of income tax.
- § 1.6851-2 Certificates of compliance with income tax laws by departing aliens.
- § 1.6851-3 Furnishing of bond to insure payment; cross reference.
- Declaratory Judgments Relating to Qualification of Certain Retirement Plans
- § 1.7476-1 Interested parties.
- § 1.7476-2 Notice to interested parties.
- § 1.7476-3 Notice of determination.
- § 1.7519-0T Table of contents (temporary).
- § 1.7519-1T Required payments for entities electing not to have required year (temporary).
- § 1.7519-2T Required payments—procedures and administration (temporary).
- § 1.7519-3T Effective date (temporary).
- general actuarial valuations
- § 1.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
- § 1.7520-2 Valuation of charitable interests.
- § 1.7520-3 Limitation on the application of section 7520.
- § 1.7520-4 Transitional rules.
- § 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 1.7701(l)-0 Table of contents.
- § 1.7701(l)-1 Conduit financing arrangements.
- § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
- § 1.7701(l)-4 Rules regarding inversion transactions.
- § 1.7702-0 Table of contents.
- § 1.7702-2 Attained age of the insured under a life insurance contract.
- § 1.7702B-1 Consumer protection provisions.
- § 1.7702B-2 Special rules for pre-1997 long-term care insurance contracts.
- § 1.7703-1 Determination of marital status.
- § 1.7704-1 Publicly traded partnerships.
- § 1.7704-2 Transition provisions.
- § 1.7704-3 Qualifying income.
- § 1.7704-4 Qualifying income—mineral and natural resources.
- §§ 1.7872-1-1.7872-4 [Reserved]
- § 1.7872-5 Exempted loans.
- § 1.7872-5T Exempted loans (temporary).
- § 1.7872-15 Split-dollar loans.
- § 1.7872-16 Loans to an exchange facilitator under § 1.468B-6.
- § 1.7874-1 Disregard of affiliate-owned stock.
- § 1.7874-2 Surrogate foreign corporation.
- § 1.7874-3 Substantial business activities.
- § 1.7874-4 Disregard of certain stock related to the domestic entity acquisition.
- § 1.7874-5 Effect of certain transfers of stock related to the acquisition.
- § 1.7874-6 Stock transferred by members of the EAG.
- § 1.7874-7 Disregard of certain stock attributable to passive assets.
- § 1.7874-8 Disregard of certain stock attributable to serial acquisitions.
- § 1.7874-9 Disregard of certain stock in third-country transactions.
- § 1.7874-10 Disregard of certain distributions.
- § 1.7874-11 Rules regarding inversion gain.
- § 1.7874-12 Definitions.
- § 1.9000-1 Statutory provisions.
- § 1.9000-2 Effect of repeal in general.
- § 1.9000-3 Requirement of statement showing increase in tax liability.
- § 1.9000-4 Form and content of statement.
- § 1.9000-5 Effect of filing statement.
- § 1.9000-6 Provisions for the waiver of interest.
- § 1.9000-7 Provisions for estimated tax.
- § 1.9000-8 Extension of time for making certain payments.
- § 1.9001 Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.
- § 1.9001-1 Change from retirement to straight-line method of computing depreciation.
- § 1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjustment date.
- § 1.9001-3 Basis adjustments for taxable years between changeover date and 1956 adjustment date.
- § 1.9001-4 Adjustments required in computing excess-profits credit.
- § 1.9002 Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
- § 1.9002-1 Purpose, applicability, and definitions.
- § 1.9002-2 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
- § 1.9002-3 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
- § 1.9002-4 Election to pay net increase in tax in installments.
- § 1.9002-5 Special rules relating to interest.
- § 1.9002-6 Acquiring corporation.
- § 1.9002-7 Statute of limitations.
- § 1.9002-8 Manner of exercising elections.
- § 1.9003 Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
- § 1.9003-1 Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.
- § 1.9003-2 Effect of election.
- § 1.9003-3 Statutes of limitation.
- § 1.9003-4 Manner of exercising election.
- § 1.9003-5 Terms; applicability of other laws.
- § 1.9004 Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
- § 1.9004-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.
- § 1.9004-2 Effect of election.
- § 1.9004-3 Statutes of limitation.
- § 1.9004-4 Manner of exercising election.
- § 1.9004-5 Terms; applicability of other laws.
- § 1.9005 Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
- § 1.9005-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
- § 1.9005-2 Effect of election.
- § 1.9005-3 Statutes of limitation.
- § 1.9005-4 Manner of exercising election.
- § 1.9005-5 Terms; applicability of other laws.
- Tax Reform Act of 1969
- § 1.9006 Statutory provisions; Tax Reform Act of 1969.
- § 1.9006-1 Interest and penalties in case of certain taxable years.
- § 1.9101-1 Permission to submit information required by certain returns and statements on magnetic tape.
- § 1.9200-1 Deduction for motor carrier operating authority.
- § 1.9200-2 Manner of taking deduction.
- § 1.9300-1 Reduction in taxable income for housing displaced individuals.
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