INCOME TAX—Continued
Internal Revenue Bulletin 1997-9 · 2026-10-03 edition · updated 2026-10-04 · United States
Regulations—Continued
26 CFR 1.1291–0, –9, –10, added; 1.1291–0T, amended; 1.1291–9T, –10T, removed; treatment of shareholders of certain passive foreign investment companies (TD 8701) 7, 23 26 CFR 1.1368–1 amended; 1.1377–0, –1, –2, –3, added; 18.1377–1, removed; S corporations and their shareholders, definitions under subchapter S (TD 8696) 6, 4 26 CFR 1.6081–2, –6, added; 1.6081– 2T, –3T, –4T, removed; 1.6081–4, amended; 301.6651, amended; 301.6651–1T, removed; individual, partnership, trust, and U.S. real estate mortgage investment conduit income tax returns, automatic extension of filing time (TD 8703) 8, 18 26 CFR 1.6695–1(b), amended; 1.6695–1T, removed; 301.6061–1, revised; 301.6061–1T, removed; returns, statements, or other documents, signing methods (TD 8689) 3, 9 26 CFR 53.6011–1, amended; 53.6071–1T; return and time for filing requirements (TD 8705) 8, 16 26 CFR 301.6103(n)–1, amended; return information disclosure; property or services for tax administration purposes, Justice Department (TD 8695) 4, 5 26 CFR 301.6231(a)(7)–1T, removed; 301.6231(a)(7)–1, added; limited liability companies; tax matters partner selection (TD 8698) 7, 29 26 CFR 301.6335–1, amended; sale of seized property (TD 8691) 5, 16
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