Federal housing law
26 C.F.R. Part 1 — Income Taxes
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-04
- Contents
- 163 chapters · 3,777 sections
- Jurisdiction
- United States
Contents
- § 1.0-1 Internal Revenue Code of 1954 and regulations.
▸Normal Taxes and Surtaxes
Overview- § 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 partnershi…
- § 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor childre…
- § 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
▸Changes in Rates During a Taxable Year
Overview- § 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 condition…
- § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
▸credits allowable under sections 30 through 45D
Overview- § 1.30-1 Definition of qualified electric vehicle and recapture of credit for qualified electr…
- §§ 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
Overview- § 1.38-1 Investment in certain depreciable property.
- § 1.40-1 Questions and answers relating to the meaning of the term “qualified mixture” in sect…
- § 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 af…
- § 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 De…
- § 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 …
- § 1.42-1T Limitation on low-income housing credit allowed with respect to qualified low-income…
- § 1.42-2 [Reserved]
- § 1.42-3 Treatment of buildings financed with proceeds from a loan under an Affordable Housing…
- § 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activ…
- § 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 administrati…
- § 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 Janu…
- § 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…
- § 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
▸rules for computing credit for investment in certain depreciable property
Overview- § 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 cl…
- § 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 mo…
- § 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 …
- § 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP'…
- § 1.46-9 Requirements for taxpayers electing an extra one-half percent additional investment c…
- § 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 …
- § 1.50-2 Recapture of the advanced manufacturing investment credit in the case of certain expa…
▸rules for computing credit for expenses of work incentive programs
Overview- § 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
Overview- § 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
▸Tax Preference Regulations
Overview- § 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 …
- § 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…
- § 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…
- § 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
Overview- § 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 a…
- § 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…
- § 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; inc…
- § 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 p…
- § 1.66-4 Request for relief from the Federal income tax liability resulting from the operation…
- § 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
Overview- § 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 Re…
- § 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 considerat…
- § 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 com…
- § 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 con…
- § 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 …
- § 1.82-1 Payments for or reimbursements of expenses of moving from one residence to another re…
- § 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
Overview- § 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reaso…
- § 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 …
- § 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 Inte…
- § 1.108-5 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1…
- § 1.108-6 Limitations on the exclusion of income from the discharge of qualified real property…
- § 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 granto…
- § 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 de…
- § 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 erec…
- § 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 pl…
- § 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 Foreig…
- § 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 employe…
- § 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
Overview- § 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 redevelopme…
- § 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
▸Deductions for Personal Exemptions
Overview- § 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
Overview- § 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…
- § 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 l…
- § 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 ye…
- § 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 insur…
- § 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 ye…
- § 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, 19…
- § 1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, …
- § 1.163-5T Denial of interest deduction on certain obligations issued after December 31, 1982,…
- § 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.
- § 1.163-16 xxx
- § 1.163(d)-1 Time and manner for making elections under the Omnibus Budget Reconciliation Act …
- § 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 inter…
- § 1.163(j)-4 General rules applicable to C corporations (including REITs, RICs, and members of…
- § 1.163(j)-5 General rules governing disallowed business interest expense carryforwards for C …
- § 1.163(j)-6 Application of the section 163(j) limitation to partnerships and subchapter S cor…
- § 1.163(j)-7 Application of the section 163(j) limitation to foreign corporations and United S…
- § 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 …
- § 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 register…
- § 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 …
- § 1.166-9 Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after …
- § 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 pla…
- § 1.167(a)-12 Depreciation based on class lives for property first placed in service before Ja…
- § 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), a…
- § 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 utiliti…
- § 1.167(l)-2 Public utility property; election as to post-1969 property representing growth in…
- § 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 p…
- § 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 …
- § 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)
Overview- § 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 an…
- § 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 Ju…
- § 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…
- § 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…
- § 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 expro…
- § 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 acquirin…
- § 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 Ag…
- § 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 sect…
- § 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 car…
- § 1.190-1 Expenditures to remove architectural and transportation barriers to the handicapped …
- § 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 qu…
- § 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 serv…
- § 1.199A-6 Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, …
- § 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 ag…
- § 1.199A-9 Domestic production gross receipts.
- § 1.199A-10 Allocation of cost of goods sold (COGS) and other deductions to domestic productio…
- § 1.199A-11 Wage limitation for the section 199A(g) deduction.
- § 1.199A-12 Expanded affiliated groups.
▸Additional Itemized Deductions for Individuals
Overview- § 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 Jan…
- § 1.217-2 Deduction for moving expenses paid or incurred in taxable years beginning after Dece…
- § 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, 2…
- § 1.224-1 Qualified tips.
▸Special Deductions for Corporations
Overview- § 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-…
- § 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
Overview- § 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 c…
- § 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, p…
- § 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 Re…
- § 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…
- § 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, recrea…
- § 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 producin…
- § 1.274-6T Substantiation with respect to certain types of listed property for taxable years b…
- § 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 expe…
- § 1.274-12 Limitation on deductions for certain food or beverage expenses paid or incurred aft…
- § 1.274-13 Disallowance of deductions for certain qualified transportation fringe expenditures.
- § 1.274-14 Disallowance of deductions for certain transportation and commuting benefit expendi…
- § 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 sec…
- § 1.280C-4 Credit for increasing research activities.
- § 1.280F-1T Limitations on investment tax credit and recovery deductions under section 168 for…
- § 1.280F-2T Limitations on recovery deductions and the investment tax credit for certain passe…
- § 1.280F-3T Limitations on recovery deductions and the investment tax credit when the business…
- § 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 corporat…
▸Taxable Years Beginning Prior to January 1, 1986
▸Terminal Railroad Corporations and Their Shareholders
▸Effects on Recipients
Overview- § 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 sectio…
- § 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
Overview- § 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 adjust…
- § 1.312-9 Adjustments to earnings and profits reflecting increase in value accrued before Marc…
- § 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 distri…
- § 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
▸effects on recipients
Overview- § 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 …
- § 1.336-4 Adjusted grossed-up basis.
- § 1.336-5 Applicability dates.
▸effects on corporation
Overview- § 1.337-1 Nonrecognition for property distributed to parent in complete liquidation of subsidi…
- § 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 bec…
- § 1.337(d)-6 New transitional rules imposing tax on property owned by a C corporation that bec…
- § 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.
▸effects on shareholders and security holders
Overview- § 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 co…
- § 1.355-7 Recognition of gain on certain distributions of stock or securities in connection wi…
- § 1.355-8 Definition of predecessor and successor and limitations on gain recognition under se…
- § 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 receiv…
- § 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
Overview- § 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 (tempora…
- § 1.367(a)-2 Exceptions for transfers of property for use in the active conduct of a trade or …
- § 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) (tempora…
- § 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 …
- § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a foreign corporation in cert…
- § 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-…
- § 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign co…
- § 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 reorganizat…
- § 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).
▸Carryovers
Overview- § 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 i…
- § 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 …
- § 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 prio…
- § 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 …
- § 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 purpos…
- § 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 i…
- § 1.382-10 Special rules for determining time and manner of acquisition of an interest in a lo…
- § 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 mi…
- § 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.
Overview- § 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…
- § 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 Se…
- § 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…
- § 1.401(a)-21 Rules relating to the use of an electronic medium to provide applicable notices …
- § 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…
- § 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 contribu…
- § 1.401(a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined bene…
- § 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; ques…
- § 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 4…
- § 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temp…
- § 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 re…
- § 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 pu…
- § 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 5…
- § 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 compensat…
- § 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and def…
- § 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending…
- § 1.404(a)-3 Contributions of an employer to or under an employees' pension trust or annuity p…
- § 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 req…
- § 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 40…
- § 1.404(a)-12 Contributions of an employer under a plan that does not meet the requirements of…
- § 1.404(a)-13 Contributions of an employer where deductions are allowable under section 404(a)…
- § 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of …
- § 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(…
- § 1.404(b)-1T Method or arrangement of contributions, etc., deferring the receipt of compensat…
- § 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 def…
- § 1.404(e)-1 [Reserved]
- § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pe…
- § 1.404(g)-1 Deduction of employer liability payments.
- § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distribu…
- § 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 …
- § 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside …
- § 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.
Overview- § 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 Retiremen…
- § 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 annuit…
- § 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 harb…
- § 1.414(r)-6 Qualified separate line of business—administrative scrutiny requirement—individua…
- § 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of busin…
- § 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…
- § 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 qua…
- § 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 pre…
- § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a…
- § 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(…
- § 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
Overview- § 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]
▸Accounting Periods
Overview- § 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
Overview- § 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 (…
- § 1.448-2 Limitation on the use of the cash receipts and disbursements method of accounting fo…
- § 1.448-3 Nonaccrual of certain amounts by service providers.
▸taxable year for which items of gross income included
Overview- § 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 usin…
- § 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 foll…
- § 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…
- § 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 requir…
- § 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
Overview- § 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 th…
- § 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 lo…
- § 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 19…
- § 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-kin…
- § 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
Overview- § 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
Overview- § 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 proper…
- § 1.482-4 Methods to determine taxable income in connection with a transfer of intangible prop…
- § 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 transac…
- § 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
▸Regulations applicable on or before January 4, 2009.
▸Exempt Organizations
Overview- § 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, te…
- § 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; volun…
- § 1.501(c)(9)-3 Voluntary employees' beneficiary associations; life, sick, accident, or other …
- § 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 in…
- § 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…
- § 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; int…
- § 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 secti…
- § 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 o…
- § 1.506-1 Organizations required to notify Commissioner of intent to operate under section 501…
▸Private Foundations
Overview- § 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) organiz…
- § 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
Overview- § 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 organi…
- § 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 befo…
- § 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,…
- § 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
Overview- § 1.521-1 Farmers' cooperative marketing and purchasing associations; requirements for exempti…
- § 1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt u…
- § 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 e…
- § 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 …
- § 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
Overview- § 1.528-1 Homeowners associations.
- § 1.528-2 Organized and operated to provide for the acquisition, construction, management, mai…
- § 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
Overview- § 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.
- § 1.530A-1T Trump accounts; general requirements; establishment of an initial Trump account; a…
- § 1.530A-7T Qualified general contributions and qualified stock contributions.
▸Corporations Used To Avoid Income Tax on Shareholders
Overview- § 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
Overview- § 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 invol…
- § 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
▸Deduction for Dividends Paid
Overview- § 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
Overview- § 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 institutio…
- § 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.
Overview- § 1.591-1 Deduction for dividends paid on deposits.
- § 1.592-1 Repayment of certain loans by mutual savings banks, building and loan associations, …
- § 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
▸Natural Resources
Overview- § 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 taxa…
- § 1.613A-0 Limitations on percentage depletion in the case of oil and gas wells; table of cont…
- § 1.613A-1 Post-1974 limitations on percentage depletion in case of oil and gas wells; general…
- § 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) prio…
- § 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…
- § 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 inte…
- § 1.614-7 Extension of time for performing certain acts.
- § 1.614-8 Elections with respect to separate operating mineral interests for taxable years beg…
- § 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
▸Continental Shelf Areas
▸Estates, Trusts, and Beneficiaries
Overview- § 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 contribu…
- § 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
▸Election to Treat Trust as Part of an Estate
▸trusts which distribute current income only
Overview- § 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
Overview- § 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 trus…
- § 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 remai…
▸treatment of excess distributions of trusts applicable to taxable years beginning before janua…
Overview- § 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 fo…
- § 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.
▸treatment of excess distributions of trusts applicable to taxable years beginning on or after …
Overview- § 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 bef…
- § 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
Overview- § 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 charit…
- § 1.673(b)-1 Income payable to charitable beneficiaries before amendment by Tax Reform Act of …
- § 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
Overview- § 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…
- § 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
Overview- § 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 State…
▸PARTNERS AND PARTNERSHIPS
Overview- § 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 p…
- § 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
Overview- § 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 rel…
- § 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
Overview- § 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 …
- § 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.
▸provisions common to part ii, subchapter k, chapter 1 of the code
Overview- § 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, 19…
- § 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.
▸effective date for subchapter k, chapter 1 of the code
▸definition; tax imposed
Overview- § 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
Overview- § 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
Overview- §§ 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.
▸miscellaneous provisions
Overview- § 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 acquire…
- § 1.817-4 Special rules.
- § 1.817-5 Diversification requirements for variable annuity, endowment, and life insurance con…
- § 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 T…
Overview- §§ 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
Overview- § 1.831-1 Tax on insurance companies (other than life or mutual), mutual marine insurance comp…
- § 1.831-2 Taxable years affected.
- § 1.831-3 Tax on insurance companies (other than life or mutual), mutual marine insurance comp…
- § 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 …
- § 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
Overview- § 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…
- § 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 y…
- § 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
Overview- § 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 accrua…
- § 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
Overview- § 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 se…
- § 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 s…
- § 1.861-8T Computation of taxable income from sources within the United States and from other …
- § 1.861-9 Allocation and apportionment of interest expense and rules for asset-based apportion…
- § 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 gro…
- § 1.861-11T Special rules for allocating and apportioning interest expense of an affiliated gr…
- § 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…
- § 1.861-14T Special rules for allocating and apportioning certain expenses (other than interes…
- § 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
Overview- § 1.863-3A Income from the sale of personal property derived partly from within and partly fro…
- § 1.863-3AT Income from the sale of personal property derived partly from within and partly fr…
- § 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 sect…
- § 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…
- § 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…
- § 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 …
- § 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 inte…
- § 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…
▸nonresident alien individuals
Overview- § 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 hav…
- § 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 fo…
- § 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
Overview- § 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…
- § 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 liquid…
- § 1.884-2T Special rules for termination or incorporation of a U.S. trade or business or liqui…
- § 1.884-3T Coordination of branch profits tax with second-tier withholding (temporary). [Reser…
- § 1.884-4 Branch-level interest tax.
- § 1.884-5 Qualified resident.
▸miscellaneous provisions
Overview- § 1.891 Statutory provisions; doubling of rates of tax on citizens and corporations of certain…
- § 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 Sett…
- § 1.897-1 Taxation of foreign investment in United States real property interests, definition …
- § 1.897-2 United States real property holding corporations.
- § 1.897-3 Election by foreign corporation to be treated as a domestic corporation under sectio…
- § 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 …
- § 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…
- § 1.897-8T Status as a U.S. real property holding corporation as a condition for electing sect…
- § 1.897-9T Treatment of certain interest in publicly traded corporations, definition of foreig…
- § 1.897(l)-1 Exception for interests held by foreign pension funds.
▸foreign tax credit
Overview- § 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 incom…
- § 1.902-2 Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated p…
- § 1.902-3 Credit for domestic corporate shareholder of a foreign corporation for foreign incom…
- § 1.902-4 Rules for distributions attributable to accumulated profits for taxable years in whi…
- § 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 foreig…
- § 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 lo…
- § 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.…
- § 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…
- § 1.905-4 Notification of foreign tax redetermination.
- § 1.905-5 Foreign tax redeterminations of foreign corporations that relate to taxable years of…
- § 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, …
- § 1.907(b)-1 Reduction of creditable FORI taxes (for taxable years beginning after December 31…
- § 1.907(c)-1 Definitions relating to FOGEI and FORI (for taxable years beginning after Decembe…
- § 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 yea…
- § 1.907(e)-1 [Reserved]
- § 1.907(f)-1 Carryback and carryover of credits disallowed by section 907(a) (for amounts carr…
▸Earned Income of Citizens or Residents of United States
Overview- § 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 foreig…
- § 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
Overview- § 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 C…
▸possessions of the united states
Overview- § 1.931-1 Exclusion of certain income from sources within Guam, American Samoa, or the Norther…
- § 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,…
- § 1.936-6 Intangible property income when an election out is made: Cost sharing and profit spl…
- § 1.936-7 Manner of making election under section 936 (h)(5); special election for export sale…
- § 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
Overview- § 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 cont…
- § 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 withd…
- § 1.955-2 Amount of a controlled foreign corporation's qualified investments in less developed…
- § 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 with…
- § 1.955A-2 Amount of a controlled foreign corporation's qualified investments in foreign base …
- § 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 shi…
- § 1.956-1 Shareholder's pro rata share of the average of the amounts of United States property…
- § 1.956-1T Shareholder's pro rata share of the average of the amounts of United States propert…
- § 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 an…
- § 1.959-2 Exclusion from gross income of controlled foreign corporations of previously taxed e…
- § 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 …
- § 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 pr…
- § 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 …
- § 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 …
- § 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
Overview- § 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, an…
- § 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
Overview- § 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 me…
- § 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.
- § 1.987-1T Scope, definitions, and special rules (temporary).
- § 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 QB…
- § 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-gai…
- § 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
Overview- § 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 fi…
- § 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
Overview- § 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
Overview- § 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 pr…
- § 1.1014-7 Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple i…
- § 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 Fede…
- § 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 si…
- § 1.1016-4 Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods durin…
- § 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
Overview- § 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 trian…
- § 1.1032-3 Disposition of stock or stock options in certain transactions not qualifying under …
- § 1.1033(a)-1 Involuntary conversions; nonrecognition of gain.
- § 1.1033(a)-2 Involuntary conversion into similar property, into money or into dissimilar prop…
- § 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 involuntar…
- § 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 fo…
- § 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, …
- § 1.1039-1 Certain sales of low-income housing projects.
- § 1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporar…
- § 1.1041-2 Redemptions of stock.
- § 1.1042-1T Questions and answers relating to the sales of stock to employee stock ownership p…
- § 1.1044(a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act …
- § 1.1045-1 Application to partnerships.
▸Special Rules
Overview- § 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…
- § 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…
- § 1.1059(e)-1 Non-pro rata redemptions.
- § 1.1059A-1 Limitation on taxpayer's basis or inventory cost in property imported from related…
- § 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.
▸Exchanges in Obedience to S.E.C. Orders
Overview- § 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(…
- § 1.1082-4 Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e…
- § 1.1082-5 Basis of property acquired by shareholder upon tax-free distribution under section …
- § 1.1082-6 Basis of property acquired under section 1081(d) in transactions between corporatio…
- § 1.1083-1 Definitions.
▸Wash Sales of Stock or Securities
Overview- § 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 (tem…
- § 1.1092(b)-3T Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A…
- § 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 p…
- § 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
▸General Rules for Determining Capital Gains and Losses
Overview- § 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 music…
- § 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
Overview- § 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or…
- § 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, 1…
- § 1.1232-3A Inclusion as interest of original issue discount on certain obligations issued aft…
- § 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 …
- § 1.1234-3 Special rules for the treatment of grantors of certain options granted after Septem…
- § 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 taxpayer…
- § 1.1239-2 Gain from sale or exchange of depreciable property between certain related taxpayer…
- § 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 corpo…
- § 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 transa…
- § 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 whe…
- § 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 de…
- § 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 exce…
- § 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 no…
- § 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…
- § 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 qual…
- § 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…
- § 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 sh…
- § 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…
- § 1.1298-4 Rules for certain foreign corporations owning stock in 25-percent-owned domestic co…
▸Income Averaging
▸Readjustment of Tax Between Years and Special Limitations
Overview- § 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, beneficia…
- § 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
▸War Loss Recoveries
Overview- § 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.
▸Small Business Corporations and Their Shareholders
Overview- § 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 shareholde…
- § 1.1366-3 Treatment of family groups.
- § 1.1366-4 Special rules limiting the passthrough of certain items of an S corporation to its …
- § 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 earni…
- § 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
▸Cooperatives and Their Patrons
Overview- § 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 occu…
- § 1.1382-7 Special rules applicable to cooperative associations exempt from tax before January…
- § 1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of alloca…
▸Tax Treatment by Patrons of Patronage Dividends
▸Empowerment Zone Employment Credit
▸Rules Relating to Individuals' Title 11 Cases
Overview- § 1.1398-1 Treatment of passive activity losses and passive activity credits in individuals' t…
- § 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 Zon…
- § 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
Overview- § 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…
- § 1.1402(a)-15 Options available to farmers in computing net earnings from self-employment for…
- § 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; app…
- § 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, …
- § 1.1402(e)(1)-1 Election by ministers, members of religious orders, and Christian Science pra…
- § 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 whic…
- § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as net earnings from self…
- § 1.1402(h)-1 Members of certain religious groups opposed to insurance.
- § 1.1403-1 Cross references.
▸Net Investment Income Tax
Overview- § 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. [Reserv…
- § 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
Overview- § 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 amou…
- § 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 organ…
- § 1.1441-9 Exemption from withholding on exempt income of a foreign tax-exempt organization, i…
- § 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 …
- § 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, part…
- § 1.1445-6 Adjustments pursuant to withholding certificate of amount required to be withheld u…
- § 1.1445-7 Treatment of foreign corporation that has made an election under section 897(i) to …
- § 1.1445-8 Special rules regarding publicly traded partnerships, publicly traded trusts and re…
- § 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 forei…
- § 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'…
- § 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 …
- § 1.1446(f)-4 Withholding on the transfer of a publicly traded partnership interest.
- § 1.1446(f)-5 Liability for failure to withhold.
▸Application of Withholding Provisions
▸Information Reporting by Foreign Financial Institutions
Overview- § 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
▸Consolidated Return Regulations
▸Consolidated Tax Liability
▸Computation of Consolidated Taxable Income
▸Computation of Separate Taxable Income
Overview- § 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
▸Basis, Stock Ownership, and Earnings and Profits Rules
Overview- § 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
Overview- § 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 s…
▸Administrative Provisions and Other Rules
Overview- § 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 be…
- § 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…
- § 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
▸Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April …
▸Certain Controlled Corporations
Overview- § 1.1561-0 Table of contents.
- § 1.1561-1 General rules regarding certain tax benefits available to the component members of …
- § 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 co…
- § 1.1563-2 Excluded stock.
- § 1.1563-3 Rules for determining stock ownership.
- § 1.1563-4 Franchised corporations.
▸Information and Returns
Overview- § 1.5000A-0 Table of contents.
- § 1.5000A-1 Maintenance of minimum essential coverage and liability for the shared responsibil…
- § 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 pr…
- § 1.5000C-5 Anti-abuse rule.
- § 1.5000C-6 Examples.
- § 1.5000C-7 Effective/applicability date.
▸Records, Statements, and Special Returns
▸tax returns or statements
Overview- § 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 taxpay…
- § 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…
- § 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit und…
- § 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…
- § 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 Sta…
- § 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 sep…
- § 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 proc…
- § 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
Overview- § 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 re…
- § 1.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactio…
- § 1.6033-6 Notification requirement for entities not required to file an annual information re…
- § 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming …
- § 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 c…
- § 1.6038-1 Information returns required of domestic corporations with respect to annual accoun…
- § 1.6038-2 Information returns required of United States persons with respect to annual accoun…
- § 1.6038-3 Information returns required of certain United States persons with respect to contr…
- § 1.6038-4 Information returns required of certain United States persons with respect to such …
- § 1.6038-5 Information returns required of certain United States persons to report amounts det…
- § 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…
- § 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…
- § 1.6041-10 Return of information as to payments of winnings from bingo, keno, and slot machin…
- § 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…
- § 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 …
- § 1.6043-4 Information returns relating to certain acquisitions of control and changes in capi…
- § 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurrin…
- § 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 capi…
- § 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 acqu…
- § 1.6046A-1 Return requirement for United States persons who acquire or dispose of an interest…
- § 1.6046-2 Returns as to foreign corporations which are created or organized, or reorganized, …
- § 1.6046-3 Returns as to formation or reorganization of foreign corporations prior to Septembe…
- § 1.6047-1 Information to be furnished with regard to employee retirement plan covering an own…
- § 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 origin…
- § 1.6049-2 Interest and original issue discount subject to reporting in calendar years before …
- § 1.6049-3 Statements to recipients of interest payments and holders of obligations to which t…
- § 1.6049-4 Return of information as to interest paid and original issue discount includible in…
- § 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 Janua…
- § 1.6049-6 Statements to recipients of interest payments and holders of obligations for attrib…
- § 1.6049-7 Returns of information with respect to REMIC regular interests and collateralized d…
- § 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, …
- § 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…
- § 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…
- § 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 contribu…
- § 1.6050M-1 Information returns relating to persons receiving contracts from certain Federal e…
- § 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 § …
- § 1.6050P-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 tuit…
- § 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 pa…
- § 1.6050W-2 Electronic furnishing of information statements for payments made in settlement of…
- § 1.6050X-1 Information reporting for fines, penalties, and other amounts by governments, gove…
- § 1.6050Y-1 Information reporting for reportable policy sales, transfers of life insurance con…
- § 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 transfer…
- § 1.6050Y-4 Information reporting by payors for reportable death benefits.
- § 1.6050AA-1 xxx
- § 1.6052-1 Information returns regarding payment of wages in the form of group-term life insur…
- § 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of grou…
- § 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
▸time for filing returns and other documents
Overview- § 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
Overview- § 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. citiz…
- § 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)…
- § 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 …
- § 1.6081-11 Automatic extension of time for filing certain employee plan returns.
▸Miscellaneous Provisions
Overview- § 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…
- § 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 refun…
- § 1.6115-1 Disclosure requirements for quid pro quo contributions.
▸Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000
▸Extensions of Time for Payment
Overview- § 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 persona…
- § 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
Overview- § 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes o…
- § 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
Overview- § 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 corpora…
- § 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
Overview- § 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 …
- § 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 …
- § 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 pen…
- § 1.6695-1 Other assessable penalties with respect to the preparation of tax returns for other…
- § 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
Overview- § 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
Overview- § 1.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, a…
- § 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…
- § 1.9002-3 Election to have the provisions of section 481 of the Internal Revenue Code of 1954…
- § 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 …
- § 1.9003-1 Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as …
- § 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 taxabl…
- § 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 …
- § 1.9005-1 Election relating to the determination of gross income from the property for taxabl…
- § 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
Overview- § 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 magn…
- § 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.