miscellaneous provisions
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 1.817-4 Special rules.
- § 1.817-5 Diversification requirements for variable annuity, endowment, and life…
- § 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.
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