Tax Preference Regulations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 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…
- § 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…
- § 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]
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