Information and Returns
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.5000A-0 Table of contents.
- § 1.5000A-1 Maintenance of minimum essential coverage and liability for the shared…
- § 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,…
- § 1.5000C-5 Anti-abuse rule.
- § 1.5000C-6 Examples.
- § 1.5000C-7 Effective/applicability date.
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