26 CFR Part 301 Procedure and Administration - complete›PART 301—PROCEDURE AND ADMINISTRATION
Definitions
26 CFR Part 301 Procedure and Administration - complete · 2026-09-26 edition · updated 2026-10-03 · California
In this part
- § 301.7701-1 Classification of organizations for federal tax purposes.
- § 301.7701-2 Business entities; definitions.
- § 301.7701-3 Classification of certain business entities.
- § 301.7701-4 Trusts.
- § 301.7701-5 Domestic and foreign business entities.
- § 301.7701-6 Definitions; person, fiduciary.
- § 301.7701-7 Trusts—domestic and foreign.
- § 301.7701-8 Military or naval forces and Armed Forces of the United States.
- § 301.7701-9 Secretary or his delegate.
- § 301.7701-10 District director.
- § 301.7701-11 Social security number.
- § 301.7701-12 Employer identification number.
- § 301.7701-13 Pre-1970 domestic building and loan association.
- § 301.7701-13A Post-1969 domestic building and loan association.
- § 301.7701-14 Cooperative bank.
- § 301.7701-15 Tax return preparer.
- § 301.7701-16 Other terms.
- § 301.7701-17T Collective-bargaining plans and agreements (temporary).
- § 301.7701-18 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 301.7701(b)-0 Outline of regulation provision for section 7701(b)-1 through (b)-9.
- § 301.7701(b)-1 Resident alien.
- § 301.7701(b)-2 Closer connection exception.
- § 301.7701(b)-3 Days of presence in the United States that are excluded for purposes of…
- § 301.7701(b)-4 Residency time periods.
- § 301.7701(b)-5 Coordination with section 877.
- § 301.7701(b)-6 Taxable year.
- § 301.7701(b)-7 Coordination with income tax treaties.
- § 301.7701(b)-8 Procedural rules.
- § 301.7701(b)-9 Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
- § 301.7701(i)-0 Outline of taxable mortgage pool provisions.
- § 301.7701(i)-1 Definition of a taxable mortgage pool.
- § 301.7701(i)-2 Special rules for portions of entities.
- § 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification.
- § 301.7701(i)-4 Special rules for certain entities.
- § 301.7704-2 Transition provisions.
- § 301.7705-1 Certified professional employer organization.
- § 301.7705-2 CPEO certification process.
Get a plain-English answer with a citation back to this text.
Ask AI about this code