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FEDERAL · 26 CFR

Part 1 — Income Taxes

3771 sections · Title 26: Internal Revenue

§ 1.0-1Internal Revenue Code of 1954 and regulations.
§ 1.1-1Income tax on individuals.
§ 1.1-2Limitation on tax.
§ 1.1-3Change in rates applicable to taxable year.
§ 1.1(h)-1Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
§ 1.1(i)-1TQuestions and answers relating to the tax on unearned income certain minor children (Temporary).
§ 1.2-1Tax in case of joint return of husband and wife or the return of a surviving spouse.
§ 1.2-2Definitions and special rules.
§ 1.3-1Application of optional tax.
§ 1.4-1Number of exemptions.
§ 1.4-2Elections.
§ 1.4-3Husband and wife filing separate returns.
§ 1.4-4Short taxable year caused by death.
§ 1.11-1Tax on corporations.
§ 1.15-1Changes in rate during a taxable year.
§ 1.21-1Expenses for household and dependent care services necessary for gainful employment.
§ 1.21-2Limitations on amount creditable.
§ 1.21-3Special rules applicable to married taxpayers.
§ 1.21-4Payments to certain related individuals.
§ 1.24-1Partial credit allowed for certain other dependents.
§ 1.25-1TCredit for interest paid on certain home mortgages (Temporary).
§ 1.25-2TAmount of credit (Temporary).
§ 1.25-3Qualified mortgage credit certificate.
§ 1.25-3TQualified mortgage credit certificate (Temporary).
§ 1.25-4TQualified mortgage credit certificate program (Temporary).
§ 1.25-5TLimitation on aggregate amount of mortgage credit certificates (Temporary).
§ 1.25-6TForm of qualified mortgage credit certificate (Temporary).
§ 1.25-7TPublic notice (Temporary).
§ 1.25-8TReporting requirements (Temporary).
§ 1.25A-0Table of contents.
§ 1.25A-1Calculation of education tax credit and general eligibility requirements.
§ 1.25A-2Definitions.
§ 1.25A-3Hope Scholarship Credit.
§ 1.25A-4Lifetime Learning Credit.
§ 1.25A-5Special rules relating to characterization and timing of payments.
§ 1.25E-0Table of contents.
§ 1.25E-1Credit for previously-owned clean vehicles.
§ 1.25E-2Special rules.
§ 1.25E-3Transfer of credit.
§ 1.28-0Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
§ 1.28-1Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
§ 1.30-1Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
§ 1.30C-1 - 1.30C-2§§ 1.30C-1-1.30C-2 [Reserved]
§ 1.30C-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.30D-0Table of contents.
§ 1.30D-1Credit for new clean vehicles.
§ 1.30D-2Definitions for purposes of section 30D.
§ 1.30D-3Critical minerals and battery components requirements.
§ 1.30D-4Special rules.
§ 1.30D-5Transfer of credit.
§ 1.30D-6Foreign entity of concern restriction.
§ 1.31-1Credit for tax withheld on wages.
§ 1.31-2Credit for “special refunds” of employee social security tax.
§ 1.32-2Earned income credit for taxable years beginning after December 31, 1978.
§ 1.32-3Eligibility requirements after denial of the earned income credit.
§ 1.34-1Special rule for owners of certain business entities.
§ 1.35-1Partially tax-exempt interest received by individuals.
§ 1.35-2Taxpayers not entitled to credit.
§ 1.36B-0Table of contents.
§ 1.36B-1Premium tax credit definitions.
§ 1.36B-2Eligibility for premium tax credit.
§ 1.36B-3Computing the premium assistance credit amount.
§ 1.36B-4Reconciling the premium tax credit with advance credit payments.
§ 1.36B-5Information reporting by Exchanges.
§ 1.36B-6Minimum value.
§ 1.37-1General rules for the credit for the elderly.
§ 1.37-2Credit for individuals age 65 or over.
§ 1.37-3Credit for individuals under age 65 who have public retirement system income.
§ 1.38-1Investment in certain depreciable property.
§ 1.40-1Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
§ 1.41-0Table of contents.
§ 1.41-1Credit for increasing research activities.
§ 1.41-2Qualified research expenses.
§ 1.41-3Base amount for taxable years beginning on or after January 3, 2001.
§ 1.41-4Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
§ 1.41-4AQualified research for taxable years beginning before January 1, 1986.
§ 1.41-5§ 1.41-5 Basic research for taxable years beginning after December 31, 1986. [Reserved]
§ 1.41-5ABasic research for taxable years beginning before January 1, 1987.
§ 1.41-6Aggregation of expenditures.
§ 1.41-7Special rules.
§ 1.41-8Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
§ 1.41-9Alternative simplified credit.
§ 1.42-0Table of contents.
§ 1.42-0TTable of contents.
§ 1.42-1Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency.
§ 1.42-1TLimitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary).
§ 1.42-2§ 1.42-2 [Reserved]
§ 1.42-3Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA).
§ 1.42-4Application of not-for-profit rules of section 183 to low-income housing credit activities.
§ 1.42-5Monitoring compliance with low-income housing credit requirements.
§ 1.42-6Buildings qualifying for carryover allocations.
§ 1.42-7§ 1.42-7 Substantially bond-financed buildings. [Reserved]
§ 1.42-8Election of appropriate percentage month.
§ 1.42-9For use by the general public.
§ 1.42-10Utility allowances.
§ 1.42-11Provision of services.
§ 1.42-12Effective dates and transitional rules.
§ 1.42-13Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
§ 1.42-14Allocation rules for post-2000 State housing credit ceiling amount.
§ 1.42-15Available unit rule.
§ 1.42-16Eligible basis reduced by federal grants.
§ 1.42-17Qualified allocation plan.
§ 1.42-18Qualified contracts.
§ 1.42-19Average income test.
§ 1.42A-1General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
§ 1.43-0Table of contents.
§ 1.43-1The enhanced oil recovery credit—general rules.
§ 1.43-2Qualified enhanced oil recovery project.
§ 1.43-3Certification
§ 1.43-4Qualified enhanced oil recovery costs.
§ 1.43-5§ 1.43-5 At-risk limitation. [Reserved]
§ 1.43-6Election out of section 43.
§ 1.43-7Effective date of regulations.
§ 1.44-1Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
§ 1.44-2Property to which credit for purchase of new principal residence applies.
§ 1.44-3Certificate by seller.
§ 1.44-4Recapture for certain dispositions.
§ 1.44-5Definitions.
§ 1.44B-1Credit for employment of certain new employees.
§ 1.41-0ATable of contents.
§ 1.41-3ABase period research expense.
§ 1.45-0Table of contents.
§ 1.45-1 - 1.45-5§§ 1.45-1-1.45-5 [Reserved]
§ 1.45-6Increased credit amount.
§ 1.45-7Prevailing wage requirements.
§ 1.45-8Apprenticeship requirements.
§ 1.45-9-1.45.11§§ 1.45-9-1.45.11 [Reserved]
§ 1.45-12Recordkeeping and reporting.
§ 1.45D-0Table of contents.
§ 1.45D-1New markets tax credit.
§ 1.45G-0Table of contents for the railroad track maintenance credit rules.
§ 1.45G-1Railroad track maintenance credit.
§ 1.45L-1-1.45L-2§§ 1.45L-1-1.45L-2 [Reserved]
§ 1.45L-3Rules relating to the increased credit amount for prevailing wage.
§ 1.45Q-0Table of Contents
§ 1.45Q-1Credit for Carbon Oxide Sequestration.
§ 1.45Q-2Definitions for Purposes of §§ 1.45Q-1 through 1.45Q-5.
§ 1.45Q-3Secure Geological Storage.
§ 1.45Q-4Utilization of Qualified Carbon Oxide.
§ 1.45Q-5Recapture of Credit.
§ 1.45Q-6Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.45R-0Table of contents.
§ 1.45R-1Definitions.
§ 1.45R-2Eligibility for the credit.
§ 1.45R-3Calculating the credit.
§ 1.45R-4Uniform percentage of premium paid.
§ 1.45R-5Claiming the credit.
§ 1.45U-1-1.45U-2§§ 1.45U-1-1.45U-2 [Reserved]
§ 1.45U-3Rules relating to the increased credit amount for prevailing wage.
§ 1.45V-0Table of contents.
§ 1.45V-1Credit for production of clean hydrogen.
§ 1.45V-2Special rules.
§ 1.45V-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.45V-4Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
§ 1.45V-5Procedures for verification of qualified clean hydrogen production and sale or use.
§ 1.45V-6Rules for determining the placed in service date for an existing facility that is modified or retrofitted to produce qualified clean hydrogen.
§ 1.45X-0Table of contents.
§ 1.45X-1General rules applicable to the advanced manufacturing production credit.
§ 1.45X-2Sale to unrelated person.
§ 1.45X-3Eligible components.
§ 1.45X-4Applicable critical minerals.
§ 1.45Y-0Table of contents.
§ 1.45Y-1Clean electricity production credit.
§ 1.45Y-2Qualified facility for purposes of section 45Y.
§ 1.45Y-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.45Y-4Rules of general application.
§ 1.45Y-5Greenhouse gas emissions rates for qualified facilities under section 45Y.
§ 1.45Z-1-1.45Z-2§§ 1.45Z-1-1.45Z-2 [Reserved]
§ 1.45Z-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.46-1Determination of amount.
§ 1.46-2Carryback and carryover of unused credit.
§ 1.46-3Qualified investment.
§ 1.46-4Limitations with respect to certain persons.
§ 1.46-5Qualified progress expenditures.
§ 1.46-6Limitation in case of certain regulated companies.
§ 1.46-7Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
§ 1.46-8Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
§ 1.46-9Requirements for taxpayers electing an extra one-half percent additional investment credit.
§ 1.46-10§ 1.46-10 [Reserved]
§ 1.47-1Recomputation of credit allowed by section 38.
§ 1.47-2“Disposition” and “cessation”.
§ 1.47-3Exceptions to the application of § 1.47-1.
§ 1.47-4Electing small business corporation.
§ 1.47-5Estates and trusts.
§ 1.47-6Partnerships.
§ 1.47-7Rehabilitation credit allocated over a 5-year period.
§ 1.48-1Definition of section 38 property.
§ 1.48-2New section 38 property.
§ 1.48-3Used section 38 property.
§ 1.48-4Election of lessor of new section 38 property to treat lessee as purchaser.
§ 1.48-5Electing small business corporations.
§ 1.48-6Estates and trusts.
§ 1.48-9Definition of energy property.
§ 1.48-10Single purpose agricultural or horticultural structures.
§ 1.48-11Qualified rehabilitated building; expenditures incurred before January 1, 1982.
§ 1.48-12Qualified rehabilitated building; expenditures incurred after December 31, 1981.
§ 1.48-13Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.48-14Rules applicable to energy property.
§ 1.48-15Election to treat clean hydrogen production facility as energy property.
§ 1.48C-1-1.48C-2§§ 1.48C-1-1.48C-2 [Reserved]
§ 1.48C-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.48D-0Table of contents.
§ 1.48D-1Advanced manufacturing investment credit determined.
§ 1.48D-2Definitions.
§ 1.48D-3Qualified property.
§ 1.48D-4Advanced manufacturing facility of an eligible taxpayer.
§ 1.48D-5Beginning of construction.
§ 1.48D-6Elective payment election.
§ 1.48(e)-0Table of contents.
§ 1.48(e)-1Low-Income Communities Bonus Credit Program.
§ 1.48E-0Table of contents.
§ 1.48E-1Clean electricity investment credit.
§ 1.48E-2Qualified investments in qualified facilities and EST for purposes of section 48E.
§ 1.48E-3Rules relating to the increased credit for prevailing wage and apprenticeship.
§ 1.48E-4Rules of general application.
§ 1.48E-5Greenhouse gas emissions rates for qualified facilities under section 48E.
§ 1.48E(h)-0Table of contents.
§ 1.48E(h)-1Clean Electricity Low-Income Communities Bonus Credit Amount Program.
§ 1.50-0Table of contents.
§ 1.50-1Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
§ 1.50-2Recapture of the advanced manufacturing investment credit in the case of certain expansions.
§ 1.50A-1Determination of amount.
§ 1.50A-2Carryback and carryover of unused credit.
§ 1.50A-3Recomputation of credit allowed by section 40.
§ 1.50A-4Exceptions to the application of § 1.50A-3.
§ 1.50A-5Electing small business corporations.
§ 1.50A-6Estates and trusts.
§ 1.50A-7Partnerships.
§ 1.50B-1Definitions of WIN expenses and WIN employees.
§ 1.50B-2Electing small business corporations.
§ 1.50B-3Estates and trusts.
§ 1.50B-4Partnerships.
§ 1.50B-5Limitations with respect to certain persons.
§ 1.51-1Amount of credit.
§ 1.52-1Trades or businesses that are under common control.
§ 1.52-2Adjustments for acquisitions and dispositions.
§ 1.52-3Limitations with respect to certain persons.
§ 1.53-1Limitation based on amount of tax.
§ 1.53-2Carryback and carryover of unused credit.
§ 1.53-3Separate rule for pass-through of jobs credit.
§ 1.55-1Alternative minimum taxable income.
§ 1.56-0Table of contents to § 1.56-1, adjustment for book income of corporations.
§ 1.56(g)-0Table of Contents.
§ 1.56(g)-1Adjusted current earnings.
§ 1.57-0Scope.
§ 1.57-1Items of tax preference defined.
§ 1.57-2 - 1.57-3§§ 1.57-2-1.57-3 [Reserved]
§ 1.57-4Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
§ 1.57-5Records to be kept.
§ 1.58-1§ 1.58-1 [Reserved]
§ 1.58-2General rules for conduit entities; partnerships and partners.
§ 1.58-3Estates and trusts.
§ 1.58-3TTreatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
§ 1.58-4Electing small business corporations.
§ 1.58-5Common trust funds.
§ 1.58-6Regulated investment companies; real estate investment trusts.
§ 1.58-7Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
§ 1.58-8Capital gains and stock options.
§ 1.59-1Optional 10-year writeoff of certain tax preferences.
§ 1.59A-0Table of contents.
§ 1.59A-1Base erosion and anti-abuse tax.
§ 1.59A-2Applicable taxpayer.
§ 1.59A-3Base erosion payments and base erosion tax benefits.
§ 1.59A-4Modified taxable income.
§ 1.59A-5Base erosion minimum tax amount.
§ 1.59A-6Qualified derivative payment.
§ 1.59A-7Application of base erosion and anti-abuse tax to partnerships.
§ 1.59A-8§ 1.59A-8 [Reserved]
§ 1.59A-9Anti-abuse and recharacterization rules.
§ 1.59A-10Applicability date.
§ 1.60§ 1.60 [Reserved]
§ 1.61-1Gross income.
§ 1.61-2Compensation for services, including fees, commissions, and similar items.
§ 1.61-3Gross income derived from business.
§ 1.61-4Gross income of farmers.
§ 1.61-5Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
§ 1.61-6Gains derived from dealings in property.
§ 1.61-7Interest.
§ 1.61-8Rents and royalties.
§ 1.61-9Dividends.
§ 1.61-10Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
§ 1.61-11Pensions.
§ 1.61-12Income from discharge of indebtedness.
§ 1.61-13Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
§ 1.61-14Miscellaneous items of gross income.
§ 1.61-15Options received as payment of income.
§ 1.61-21Taxation of fringe benefits.
§ 1.61-22Taxation of split-dollar life insurance arrangements.
§ 1.62-1Adjusted gross income.
§ 1.62-1TAdjusted gross income (temporary).
§ 1.62-2Reimbursements and other expense allowance arrangements.
§ 1.63-1Change of treatment with respect to the zero bracket amount and itemized deductions.
§ 1.63-2Cross reference.
§ 1.66-1Treatment of community income.
§ 1.66-2Treatment of community income where spouses live apart.
§ 1.66-3Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
§ 1.66-4Request for relief from the Federal income tax liability resulting from the operation of community property law.
§ 1.66-5Effective date.
§ 1.67-1T2-percent floor on miscellaneous itemized deductions (temporary).
§ 1.67-2TTreatment of pass-through entities (temporary).
§ 1.67-3Allocation of expenses by real estate mortgage investment conduits.
§ 1.67-3TAllocation of expenses by real estate mortgage investment conduits (temporary).
§ 1.67-4Costs paid or incurred by estates or non-grantor trusts.
§ 1.71-1Alimony and separate maintenance payments; income to wife or former wife.
§ 1.71-1TAlimony and separate maintenance payments (temporary).
§ 1.71-2Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
§ 1.72-1Introduction.
§ 1.72-2Applicability of section.
§ 1.72-3Excludable amounts not income.
§ 1.72-4Exclusion ratio.
§ 1.72-5Expected return.
§ 1.72-6Investment in the contract.
§ 1.72-7Adjustment in investment where a contract contains a refund feature.
§ 1.72-8Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
§ 1.72-9Tables.
§ 1.72-10Effect of transfer of contracts on investment in the contract.
§ 1.72-11Amounts not received as annuity payments.
§ 1.72-12Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
§ 1.72-13Special rule for employee contributions recoverable in three years.
§ 1.72-14Exceptions from application of principles of section 72.
§ 1.72-15Applicability of section 72 to accident or health plans.
§ 1.72-16Life insurance contracts purchased under qualified employee plans.
§ 1.72-17Special rules applicable to owner-employees.
§ 1.72-17ASpecial rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
§ 1.72-18Treatment of certain total distributions with respect to self-employed individuals.
§ 1.72(e)-1TTreatment of distributions where substantially all contributions are employee contributions (temporary).
§ 1.72(p)-1Loans treated as distributions.
§ 1.73-1Services of child.
§ 1.74-1Prizes and awards.
§ 1.75-1Treatment of bond premiums in case of dealers in tax-exempt securities.
§ 1.77-1Election to consider Commodity Credit Corporation loans as income.
§ 1.77-2Effect of election to consider commodity credit loans as income.
§ 1.78-1Gross up for deemed paid foreign tax credit<em>.</em>
§ 1.79-0Group-term life insurance—definitions of certain terms.
§ 1.79-1Group-term life insurance—general rules.
§ 1.79-2Exceptions to the rule of inclusion.
§ 1.79-3Determination of amount equal to cost of group-term life insurance.
§ 1.79-4TQuestions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
§ 1.82-1Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
§ 1.83-1Property transferred in connection with the performance of services.
§ 1.83-2Election to include in gross income in year of transfer.
§ 1.83-3Meaning and use of certain terms.
§ 1.83-4Special rules.
§ 1.83-5Restrictions that will never lapse.
§ 1.83-6Deduction by employer.
§ 1.83-7Taxation of nonqualified stock options.
§ 1.83-8Applicability of section and transitional rules.
§ 1.84-1Transfer of appreciated property to political organizations.
§ 1.85-1Unemployment compensation.
§ 1.88-1Nuclear decommissioning costs.
§ 1.101-1Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
§ 1.101-2Employees' death benefits.
§ 1.101-3Interest payments.
§ 1.101-4Payment of life insurance proceeds at a date later than death.
§ 1.101-5§ 1.101-5 [Reserved]
§ 1.101-6Applicability date.
§ 1.101-7Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
§ 1.102-1Gifts and inheritances.
§ 1.103-1Interest upon obligations of a State, territory, etc.
§ 1.103-2 - 1.103-6§§ 1.103-2-1.103-6 [Reserved]
§ 1.103-7Industrial development bonds.
§ 1.103-8Interest on bonds to finance certain exempt facilities.
§ 1.103-9Interest on bonds to finance industrial parks.
§ 1.103-10Exemption for certain small issues of industrial development bonds.
§ 1.103-11Bonds held by substantial users.
§ 1.103-16Obligations of certain volunteer fire departments.
§ 1.103A-2Qualified mortgage bond.
§ 1.104-1Compensation for injuries or sickness.
§ 1.105-1Amounts attributable to employer contributions.
§ 1.105-2Amounts expended for medical care.
§ 1.105-3Payments unrelated to absence from work.
§ 1.105-5Accident and health plans.
§ 1.105-11Self-insured medical reimbursement plan.
§ 1.106-1Contributions by employer to accident and health plans.
§ 1.107-1Rental value of parsonages.
§ 1.108-1§ 1.108-1 [Reserved]
§ 1.108-2Acquisition of indebtedness by a person related to the debtor.
§ 1.108-3Intercompany losses and deductions.
§ 1.108-4Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
§ 1.108-5Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§ 1.108-6Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
§ 1.108-7Reduction of attributes.
§ 1.108-8Indebtedness satisfied by partnership interest.
§ 1.108-9Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
§ 1.108(c)-1T§ 1.108(c)-1T [Reserved]
§ 1.108(i)-0Definitions and effective/applicability dates.
§ 1.108(i)-1Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
§ 1.108(i)-2Application of section 108(i) to partnerships and S corporations.
§ 1.108(i)-3Rules for the deduction of OID.
§ 1.109-1Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
§ 1.110-1Qualified lessee construction allowances.
§ 1.111-1Recovery of certain items previously deducted or credited.
§ 1.112-1Combat zone compensation of members of the Armed Forces.
§ 1.113-1Mustering-out payments for members of the Armed Forces.
§ 1.117-1Exclusion of amounts received as a scholarship or fellowship grant.
§ 1.117-2Limitations.
§ 1.117-3Definitions.
§ 1.117-4Items not considered as scholarships or fellowship grants.
§ 1.117-5Federal grants requiring future service as a Federal employee.
§ 1.118-1Contributions to the capital of a corporation.
§ 1.118-2Contribution in aid of construction.
§ 1.119-1Meals and lodging furnished for the convenience of the employer.
§ 1.120-1Statutory subsistence allowance received by police.
§ 1.120-3Notice of application for recognition of status of qualified group legal services plan.
§ 1.121-1Exclusion of gain from sale or exchange of a principal residence.
§ 1.121-2Limitations.
§ 1.121-3Reduced maximum exclusion for taxpayers failing to meet certain requirements.
§ 1.121-4Special rules.
§ 1.121-5Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
§ 1.122-1Applicable rules relating to certain reduced uniformed services retirement pay.
§ 1.123-1Exclusion of insurance proceeds for reimbursement of certain living expenses.
§ 1.125-3Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
§ 1.125-4Permitted election changes.
§ 1.127-1Amounts received under a qualified educational assistance program.
§ 1.127-2Qualified educational assistance program.
§ 1.132-0Outline of regulations under section 132.
§ 1.132-1Exclusion from gross income for certain fringe benefits.
§ 1.132-2No-additional-cost services.
§ 1.132-3Qualified employee discounts.
§ 1.132-4Line of business limitation.
§ 1.132-5Working condition fringes.
§ 1.132-6De minimis fringes.
§ 1.132-7Employer-operated eating facilities.
§ 1.132-8Fringe benefit nondiscrimination rules.
§ 1.132-9Qualified transportation fringes.
§ 1.133-1TQuestions and answers relating to interest on certain loans used to acquire employer securities (temporary).
§ 1.139E-0Table of contents.
§ 1.139E-1Tribal general welfare benefits.
§ 1.139E-2Alaska Native regional or village corporations.
§ 1.141-0Table of contents.
§ 1.141-1Definitions and rules of general application.
§ 1.141-2Private activity bond tests.
§ 1.141-3Definition of private business use.
§ 1.141-4Private security or payment test.
§ 1.141-5Private loan financing test.
§ 1.141-6Allocation and accounting rules.
§ 1.141-7Special rules for output facilities.
§ 1.141-8$15 million limitation for output facilities.
§ 1.141-9Unrelated or disproportionate use test.
§ 1.141-10§ 1.141-10 Coordination with volume cap. [Reserved]
§ 1.141-11§ 1.141-11 Acquisition of nongovernmental output property. [Reserved]
§ 1.141-12Remedial actions.
§ 1.141-13Refunding issues.
§ 1.141-14Anti-abuse rules.
§ 1.141-15Effective/applicability dates.
§ 1.141-16Effective dates for qualified private activity bond provisions.
§ 1.142-0Table of contents.
§ 1.142-1Exempt facility bonds.
§ 1.142-2Remedial actions.
§ 1.142-3§ 1.142-3 Refunding Issues. [Reserved]
§ 1.142-4Use of proceeds to provide a facility.
§ 1.142(a)(5)-1Exempt facility bonds: Sewage facilities.
§ 1.142(a)(6)-1Exempt facility bonds: solid waste disposal facilities.
§ 1.142(f)(4)-1Manner of making election to terminate tax-exempt bond financing.
§ 1.143(g)-1Requirements related to arbitrage.
§ 1.144-0Table of contents.
§ 1.144-1Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
§ 1.144-2Remedial actions.
§ 1.145-0Table of contents.
§ 1.145-1Qualified 501(c)(3) bonds.
§ 1.145-2Application of private activity bond regulations.
§ 1.147-0Table of contents.
§ 1.147-1Other requirements applicable to certain private activity bonds.
§ 1.147-2Remedial actions.
§ 1.147(b)-1Bond maturity limitation-treatment of working capital.
§ 1.147(f)-1Public approval of private activity bonds.
§ 1.148-0Scope and table of contents.
§ 1.148-1Definitions and elections.
§ 1.148-2General arbitrage yield restriction rules.
§ 1.148-3General arbitrage rebate rules.
§ 1.148-4Yield on an issue of bonds.
§ 1.148-5Yield and valuation of investments.
§ 1.148-6General allocation and accounting rules.
§ 1.148-7Spending exceptions to the rebate requirement.
§ 1.148-8Small issuer exception to rebate requirement.
§ 1.148-9Arbitrage rules for refunding issues.
§ 1.148-10Anti-abuse rules and authority of Commissioner.
§ 1.148-11Effective/applicability dates.
§ 1.149(b)-1Federally guaranteed bonds.
§ 1.149(d)-1Limitations on advance refundings.
§ 1.149(e)-1Information reporting requirements for tax-exempt bonds.
§ 1.149(g)-1Hedge bonds.
§ 1.150-1Definitions.
§ 1.150-2Proceeds of bonds used for reimbursement.
§ 1.150-3Retirement standards for state and local bonds.
§ 1.150-4Change in use of facilities financed with tax-exempt private activity bonds.
§ 1.150-5Filing notices and elections.
§ 1.148-1A - 1.148-6A§§ 1.148-1A-1.148-6A [Reserved]
§ 1.148-9A - 1.148-10A§§ 1.148-9A-1.148-10A [Reserved]
§ 1.148-11AEffective dates.
§ 1.151-1Deductions for personal exemptions.
§ 1.151-2Additional exemptions for dependents.
§ 1.151-3Definitions.
§ 1.151-4Amount of deduction for each exemption under section 151.
§ 1.152-1General definition of a dependent.
§ 1.152-2Rules relating to general definition of dependent.
§ 1.152-3Multiple support agreements.
§ 1.152-4Special rule for a child of divorced or separated parents or parents who live apart.
§ 1.153-1Determination of marital status.
§ 1.154Statutory provisions; cross references.
§ 1.161-1Allowance of deductions.
§ 1.162-1Business expenses.
§ 1.162-2Traveling expenses.
§ 1.162-3Materials and supplies.
§ 1.162-4Repairs.
§ 1.162-5Expenses for education.
§ 1.162-7Compensation for personal services.
§ 1.162-8Treatment of excessive compensation.
§ 1.162-9Bonuses to employees.
§ 1.162-10Certain employee benefits.
§ 1.162-10TQuestions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary).
§ 1.162-11Rentals.
§ 1.162-12Expenses of farmers.
§ 1.162-13Depositors' guaranty fund.
§ 1.162-14Expenditures for advertising or promotion of good will.
§ 1.162-15Contributions, dues, etc.
§ 1.162-16Cross reference.
§ 1.162-17Reporting and substantiation of certain business expenses of employees.
§ 1.162-18Illegal bribes and kickbacks.
§ 1.162-19Capital contributions to Federal National Mortgage Association.
§ 1.162-20Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising.
§ 1.162-21Denial of deduction for certain fines, penalties, and other amounts.
§ 1.162-22Treble damage payments under the antitrust laws.
§ 1.162-24Travel expenses of state legislators.
§ 1.162-25Deductions with respect to noncash fringe benefits.
§ 1.162-25TDeductions with respect to noncash fringe benefits (temporary).
§ 1.162-27Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning on or after January 1, 1994, and for taxable years beginning prior to January 1, 2018.
§ 1.162-28Allocation of costs to lobbying activities.
§ 1.162-29Influencing legislation.
§ 1.162-31The $500,000 deduction limitation for remuneration provided by certain health insurance providers.
§ 1.162-32Expenses paid or incurred for lodging when not traveling away from home.
§ 1.162-33Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.
§ 1.162(k)-1Disallowance of deduction for reacquisition payments.
§ 1.162(l)-0Table of Contents.
§ 1.162(l)-1Deduction for health insurance costs of self-employed individuals.
§ 1.163-1Interest deduction in general.
§ 1.163-2Installment purchases where interest charge is not separately stated.
§ 1.163-3Deduction for discount on bond issued on or before May 27, 1969.
§ 1.163-4Deduction for original issue discount on certain obligations issued after May 27, 1969.
§ 1.163-5Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
§ 1.163-5TDenial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary).
§ 1.163-6TReduction of deduction where section 25 credit taken (temporary).
§ 1.163-7Deduction for OID on certain debt instruments.
§ 1.163-8TAllocation of interest expense among expenditures (temporary).
§ 1.163-9TPersonal interest (temporary).
§ 1.163-10TQualified residence interest (temporary).
§ 1.163-11Allocation of certain prepaid qualified mortgage insurance premiums.
§ 1.163-12Deduction of original issue discount on instrument held by related foreign person.
§ 1.163-13Treatment of bond issuance premium.
§ 1.163-15Debt proceeds distributed from any taxpayer account or from cash.
§ 1.163(d)-1Time and manner for making elections under the Omnibus Budget Reconciliation Act of 1993 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
§ 1.163(j)-0Table of contents.
§ 1.163(j)-1Definitions.
§ 1.163(j)-2Deduction for business interest expense limited.
§ 1.163(j)-3Relationship of the section 163(j) limitation to other provisions affecting interest.
§ 1.163(j)-4General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations.
§ 1.163(j)-5General rules governing disallowed business interest expense carryforwards for C corporations.
§ 1.163(j)-6Application of the section 163(j) limitation to partnerships and subchapter S corporations.
§ 1.163(j)-7Application of the section 163(j) limitation to foreign corporations and United States shareholders.
§ 1.163(j)-8§ 1.163(j)-8 [Reserved]
§ 1.163(j)-9Elections for excepted trades or businesses; safe harbor for certain REITs.
§ 1.163(j)-10Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.
§ 1.163(j)-11Transition rules.
§ 1.164-1Deduction for taxes.
§ 1.164-2Deduction denied in case of certain taxes.
§ 1.164-3Definitions and special rules.
§ 1.164-4Taxes for local benefits.
§ 1.164-5Certain retail sales taxes and gasoline taxes.
§ 1.164-6Apportionment of taxes on real property between seller and purchaser.
§ 1.164-7Taxes of shareholder paid by corporation.
§ 1.164-8Payments for municipal services in atomic energy communities.
§ 1.165-1Losses.
§ 1.165-2Obsolescence of nondepreciable property.
§ 1.165-3Demolition of buildings.
§ 1.165-4Decline in value of stock.
§ 1.165-5Worthless securities.
§ 1.165-6Farming losses.
§ 1.165-7Casualty losses.
§ 1.165-8Theft losses.
§ 1.165-9Sale of residential property.
§ 1.165-10Wagering losses.
§ 1.165-11Election to take disaster loss deduction for preceding year.
§ 1.165-12Denial of deduction for losses on registration-required obligations not in registered form.
§ 1.166-1Bad debts.
§ 1.166-2Evidence of worthlessness.
§ 1.166-3Partial or total worthlessness.
§ 1.166-4Reserve for bad debts.
§ 1.166-5Nonbusiness debts.
§ 1.166-6Sale of mortgaged or pledged property.
§ 1.166-7Worthless bonds issued by an individual.
§ 1.166-8Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976.
§ 1.166-9Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date.
§ 1.166-10Reserve for guaranteed debt obligations.
§ 1.167(a)-1Depreciation in general.
§ 1.167(a)-2Tangible property.
§ 1.167(a)-3Intangibles.
§ 1.167(a)-4Leased property.
§ 1.167(a)-5Apportionment of basis.
§ 1.167(a)-5TApplication of section 1060 to section 167 (temporary).
§ 1.167(a)-6Depreciation in special cases.
§ 1.167(a)-7Accounting for depreciable property.
§ 1.167(a)-8Retirements.
§ 1.167(a)-9Obsolescence.
§ 1.167(a)-10When depreciation deduction is allowable.
§ 1.167(a)-11Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
§ 1.167(a)-12Depreciation based on class lives for property first placed in service before January 1, 1971.
§ 1.167(a)-13TCertain elections for intangible property (temporary).
§ 1.167(a)-14Treatment of certain intangible property excluded from section 197.
§ 1.167(b)-0Methods of computing depreciation.
§ 1.167(b)-1Straight line method.
§ 1.167(b)-2Declining balance method.
§ 1.167(b)-3Sum of the years-digits method.
§ 1.167(b)-4Other methods.
§ 1.167(c)-1Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4).
§ 1.167(d)-1Agreement as to useful life and rates of depreciation.
§ 1.167(e)-1Change in method.
§ 1.167(f)-1Reduction of salvage value taken into account for certain personal property.
§ 1.167(g)-1Basis for depreciation.
§ 1.167(h)-1Life tenants and beneficiaries of trusts and estates.
§ 1.167(i)-1Depreciation of improvements in the case of mines, etc.
§ 1.167(l)-1Limitations on reasonable allowance in case of property of certain public utilities.
§ 1.167(l)-2Public utility property; election as to post-1969 property representing growth in capacity.
§ 1.167(l)-3Multiple regulation, asset acquisitions, reorganizations, etc.
§ 1.167(l)-4Public utility property; election to use asset depreciation range system.
§ 1.167(m)-1Class lives.
§ 1.168-5Special rules.
§ 1.168(a)-1Modified accelerated cost recovery system.
§ 1.168(b)-1Definitions.
§ 1.168(d)-0Table of contents for the applicable convention rules.
§ 1.168(d)-1Applicable conventions—half-year and mid-quarter conventions.
§ 1.168(h)-1Like-kind exchanges involving tax-exempt use property.
§ 1.168(i)-0Table of contents for the general asset account rules.
§ 1.168(i)-1General asset accounts.
§ 1.168(i)-2Lease term.
§ 1.168(i)-3Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property.
§ 1.168(i)-4Changes in use.
§ 1.168(i)-5Table of contents.
§ 1.168(i)-6Like-kind exchanges and involuntary conversions.
§ 1.168(i)-7Accounting for MACRS property.
§ 1.168(i)-8Dispositions of MACRS property.
§ 1.168(j)-1TQuestions and answers concerning tax-exempt entity leasing rules (temporary).
§ 1.168(k)-0Table of contents.
§ 1.168(k)-1Additional first year depreciation deduction.
§ 1.168(k)-2Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
§ 1.168A-1Amortization of emergency facilities; general rule.
§ 1.168A-2Election of amortization.
§ 1.168A-3Election to discontinue amortization.
§ 1.168A-4Definitions.
§ 1.168A-5Adjusted basis of emergency facility.
§ 1.168A-6Depreciation of portion of emergency facility not subject to amortization.
§ 1.168A-7Payment by United States of unamortized cost of facility.
§ 1.169-1Amortization of pollution control facilities.
§ 1.169-2Definitions.
§ 1.169-3Amortizable basis.
§ 1.169-4Time and manner of making elections.
§ 1.170-3Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
§ 1.170A-1Charitable, etc., contributions and gifts; allowance of deduction.
§ 1.170A-2Amounts paid to maintain certain students as members of the taxpayer's household.
§ 1.170A-3Reduction of charitable contribution for interest on certain indebtedness.
§ 1.170A-4Reduction in amount of charitable contributions of certain appreciated property.
§ 1.170A-4ASpecial rule for the deduction of certain charitable contributions of inventory and other property.
§ 1.170A-5Future interests in tangible personal property.
§ 1.170A-6Charitable contributions in trust.
§ 1.170A-7Contributions not in trust of partial interests in property.
§ 1.170A-8Limitations on charitable deductions by individuals.
§ 1.170A-9Definition of section 170(b)(1)(A) organization.
§ 1.170A-10Charitable contributions carryovers of individuals.
§ 1.170A-11Limitation on, and carryover of, contributions by corporations.
§ 1.170A-12Valuation of a remainder interest in real property for contributions made after July 31, 1969.
§ 1.170A-13Recordkeeping and return requirements for deductions for charitable contributions.
§ 1.170A-14Qualified conservation contributions.
§ 1.170A-15Substantiation requirements for charitable contribution of a cash, check, or other monetary gift.
§ 1.170A-16Substantiation and reporting requirements for noncash charitable contributions.
§ 1.170A-17Qualified appraisal and qualified appraiser.
§ 1.170A-18Contributions of clothing and household items.
§ 1.171-1Bond premium.
§ 1.171-2Amortization of bond premium.
§ 1.171-3Special rules for certain bonds.
§ 1.171-4Election to amortize bond premium on taxable bonds.
§ 1.171-5Effective date and transition rules.
§ 1.172-1Net operating loss deduction.
§ 1.172-2Net operating loss in case of a corporation.
§ 1.172-3Net operating loss in case of a taxpayer other than a corporation.
§ 1.172-4Net operating loss carrybacks and net operating loss carryovers.
§ 1.172-5Taxable income which is subtracted from net operating loss to determine carryback or carryover.
§ 1.172-6Illustration of net operating loss carrybacks and carryovers.
§ 1.172-7Joint return by husband and wife.
§ 1.172-8Net operating loss carryovers for regulated transportation corporations.
§ 1.172-9Election with respect to portion of net operating loss attributable to foreign expropriation loss.
§ 1.172-10Net operating losses of real estate investment trusts.
§ 1.172-13Product liability losses.
§ 1.173-1Circulation expenditures.
§ 1.174-1Research and experimental expenditures; in general.
§ 1.174-2Definition of research and experimental expenditures.
§ 1.174-3Treatment as expenses.
§ 1.174-4Treatment as deferred expenses.
§ 1.175-1Soil and water conservation expenditures; in general.
§ 1.175-2Definition of soil and water conservation expenditures.
§ 1.175-3Definition of “the business of farming.”
§ 1.175-4Definition of “land used in farming.”
§ 1.175-5Percentage limitation and carryover.
§ 1.175-6Adoption or change of method.
§ 1.175-7Allocation of expenditures in certain circumstances.
§ 1.178-1Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
§ 1.179-0Table of contents for section 179 expensing rules.
§ 1.179-1Election to expense certain depreciable assets.
§ 1.179-2Limitations on amount subject to section 179 election.
§ 1.179-3Carryover of disallowed deduction.
§ 1.179-4Definitions.
§ 1.179-5Time and manner of making election.
§ 1.179-6Effective/applicability dates.
§ 1.179A-1§ 1.179A-1 [Reserved]
§ 1.179B-1TDeduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary).
§ 1.179C-1Election to expense certain refineries.
§ 1.179D-1-1.179D-2§§ 1.179D-1-1.179D-2 [Reserved]
§ 1.179D-3Rules relating to the increased deduction for prevailing wage and apprenticeship.
§ 1.180-1Expenditures by farmers for fertilizer, etc.
§ 1.180-2Time and manner of making election and revocation.
§ 1.181-0Table of contents.
§ 1.181-1Deduction for qualified film and television production costs.
§ 1.181-2Election to deduct production costs.
§ 1.181-3Qualified film or television production.
§ 1.181-4Special rules.
§ 1.181-5Examples.
§ 1.181-6Effective/applicability date.
§ 1.182-1Expenditures by farmers for clearing land; in general.
§ 1.182-2Definition of “the business of farming.”
§ 1.182-3Definition, exceptions, etc., relating to deductible expenditures.
§ 1.182-4Definition of “land suitable for use in farming”, etc.
§ 1.182-5Limitation.
§ 1.182-6Election to deduct land clearing expenditures.
§ 1.183-1Activities not engaged in for profit.
§ 1.183-2Activity not engaged in for profit defined.
§ 1.183-3§ 1.183-3 Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
§ 1.183-4Taxable years affected.
§ 1.186-1Recoveries of damages for antitrust violations, etc.
§ 1.187-1Amortization of certain coal mine safety equipment.
§ 1.187-2Definitions.
§ 1.188-1Amortization of certain expenditures for qualified on-the-job training and child care facilities.
§ 1.190-1Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
§ 1.190-2Definitions.
§ 1.190-3Election to deduct architectural and transportation barrier removal expenses.
§ 1.193-1Deduction for tertiary injectant expenses.
§ 1.194-1Amortization of reforestation expenditures.
§ 1.194-2Amount of deduction allowable.
§ 1.194-3Definitions.
§ 1.194-4Time and manner of making election.
§ 1.195-1Election to amortize start-up expenditures.
§ 1.195-2Technical termination of a partnership.
§ 1.197-0Table of contents.
§ 1.197-1TCertain elections for intangible property (temporary).
§ 1.197-2Amortization of goodwill and certain other intangibles.
§ 1.199A-0Table of contents.
§ 1.199A-1Operational rules.
§ 1.199A-2Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.
§ 1.199A-3Qualified business income, qualified REIT dividends, and qualified PTP income.
§ 1.199A-4Aggregation.
§ 1.199A-5Specified service trades or businesses and the trade or business of performing services as an employee.
§ 1.199A-6Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates.
§ 1.199A-7Section 199A(a) Rules for Cooperatives and their patrons.
§ 1.199A-8Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives.
§ 1.199A-9Domestic production gross receipts.
§ 1.199A-10Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules.
§ 1.199A-11Wage limitation for the section 199A(g) deduction.
§ 1.199A-12Expanded affiliated groups.
§ 1.211-1Allowance of deductions.
§ 1.212-1Nontrade or nonbusiness expenses.
§ 1.213-1Medical, dental, etc., expenses.
§ 1.215-1Periodic alimony, etc., payments.
§ 1.215-1TAlimony, etc., payments (temporary).
§ 1.216-1Amounts representing taxes and interest paid to cooperative housing corporation.
§ 1.216-2Treatment as property subject to depreciation.
§ 1.217-1Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
§ 1.217-2Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
§ 1.219-1Deduction for retirement savings.
§ 1.219-2Definition of active participant.
§ 1.221-1Deduction for interest paid on qualified education loans after December 31, 2001.
§ 1.221-2Deduction for interest due and paid on qualified education loans before January 1, 2002.
§ 1.224-1Qualified tips.
§ 1.241-1Allowance of special deductions.
§ 1.242-1Deduction for partially tax-exempt interest.
§ 1.243-1Deduction for dividends received by corporations.
§ 1.243-2Special rules for certain distributions.
§ 1.243-3Certain dividends from foreign corporations.
§ 1.243-4Qualifying dividends.
§ 1.243-5Effect of election.
§ 1.245-1Dividends received from certain foreign corporations.
§ 1.245A-1 - 1.245A-4§§ 1.245A-1-1.245A-4 [Reserved]
§ 1.245A-5Limitation of section 245A deduction and section 954(c)(6) exception.
§ 1.245A-6Coordination of extraordinary disposition and disqualified basis rules.
§ 1.245A-7Coordination rules for simple cases.
§ 1.245A-8Coordination rules for complex cases.
§ 1.245A-9Other rules and definitions.
§ 1.245A-10Examples.
§ 1.245A-11Applicability dates.
§ 1.245A(d)-1Disallowance of foreign tax credit or deduction.
§ 1.245A(e)-1Special rules for hybrid dividends.
§ 1.246-1Deductions not allowed for dividends from certain corporations.
§ 1.246-2Limitation on aggregate amount of deductions.
§ 1.246-3Exclusion of certain dividends.
§ 1.246-4Dividends from a DISC or former DISC.
§ 1.246-5Reduction of holding periods in certain situations.
§ 1.247-1Deduction for dividends paid on preferred stock of public utilities.
§ 1.248-1Election to amortize organizational expenditures.
§ 1.249-1Limitation on deduction of bond premium on repurchase.
§ 1.250-0Table of contents.
§ 1.250-1Introduction.
§ 1.250(a)-1Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI).
§ 1.250(b)-1Computation of foreign-derived intangible income (FDII).
§ 1.250(b)-2Qualified business asset investment (QBAI).
§ 1.250(b)-3Foreign-derived deduction eligible income (FDDEI) transactions.
§ 1.250(b)-4Foreign-derived deduction eligible income (FDDEI) sales.
§ 1.250(b)-5Foreign-derived deduction eligible income (FDDEI) services.
§ 1.250(b)-6Related party transactions.
§ 1.261-1General rule for disallowance of deductions.
§ 1.262-1Personal, living, and family expenses.
§ 1.263(a)-0Outline of regulations under section 263(a).
§ 1.263(a)-1Capital expenditures; in general.
§ 1.263(a)-2Amounts paid to acquire or produce tangible property.
§ 1.263(a)-3Amounts paid to improve tangible property.
§ 1.263(a)-4Amounts paid to acquire or create intangibles.
§ 1.263(a)-5Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions.
§ 1.263(a)-6Election to deduct or capitalize certain expenditures.
§ 1.263(b)-1Expenditures for advertising or promotion of good will.
§ 1.263(c)-1Intangible drilling and development costs in the case of oil and gas wells.
§ 1.263(e)-1Expenditures in connection with certain railroad rolling stock.
§ 1.263(f)-1Reasonable repair allowance.
§ 1.263A-0Outline of regulations under section 263A.
§ 1.263A-1Uniform capitalization of costs.
§ 1.263A-2Rules relating to property produced by the taxpayer.
§ 1.263A-3Rules relating to property acquired for resale.
§ 1.263A-4Rules for property produced in a farming business.
§ 1.263A-5§ 1.263A-5 Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]
§ 1.263A-6§ 1.263A-6 Rules for foreign persons. [Reserved]
§ 1.263A-7Changing a method of accounting under section 263A.
§ 1.263A-8Requirement to capitalize interest.
§ 1.263A-9The avoided cost method.
§ 1.263A-10Unit of property.
§ 1.263A-11Accumulated production expenditures.
§ 1.263A-12Production period.
§ 1.263A-13Oil and gas activities.
§ 1.263A-14Rules for related persons.
§ 1.263A-15Effective dates, transitional rules, and anti-abuse rule.
§ 1.264-1Premiums on life insurance taken out in a trade or business.
§ 1.264-2Single premium life insurance, endowment, or annuity contracts.
§ 1.264-3Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
§ 1.264-4Other life insurance, endowment, or annuity contracts.
§ 1.265-1Expenses relating to tax-exempt income.
§ 1.265-2Interest relating to tax exempt income.
§ 1.265-3Nondeductibility of interest relating to exempt-interest dividends.
§ 1.266-1Taxes and carrying charges chargeable to capital account and treated as capital items.
§ 1.267A-1Disallowance of certain interest and royalty deductions.
§ 1.267A-2Hybrid and branch arrangements.
§ 1.267A-3Income inclusions and amounts not treated as disqualified hybrid amounts.
§ 1.267A-4Disqualified imported mismatch amounts.
§ 1.267A-5Definitions and special rules.
§ 1.267A-6Examples.
§ 1.267A-7Applicability dates.
§ 1.267(a)-1Deductions disallowed.
§ 1.267(a)-2TTemporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
§ 1.267(a)-3Deduction of amounts owed to related foreign persons.
§ 1.267(b)-1Relationships.
§ 1.267(c)-1Constructive ownership of stock.
§ 1.267(d)-1Amount of gain where loss previously disallowed.
§ 1.267(d)-2Effective/applicability dates.
§ 1.267(f)-1Controlled groups.
§ 1.268-1Items attributable to an unharvested crop sold with the land.
§ 1.269-1Meaning and use of terms.
§ 1.269-2Purpose and scope of section 269.
§ 1.269-3Instances in which section 269(a) disallows a deduction, credit, or other allowance.
§ 1.269-4Power of district director to allocate deduction, credit, or allowance in part.
§ 1.269-5Time of acquisition of control.
§ 1.269-6Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
§ 1.269-7Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
§ 1.269B-1Stapled foreign corporations.
§ 1.270-1Limitation on deductions allowable to individuals in certain cases.
§ 1.271-1Debts owed by political parties.
§ 1.272-1Expenditures relating to disposal of coal or domestic iron ore.
§ 1.273-1Life or terminable interests.
§ 1.274-1Disallowance of certain entertainment, gift and travel expenses.
§ 1.274-2Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
§ 1.274-3Disallowance of deduction for gifts.
§ 1.274-4Disallowance of certain foreign travel expenses.
§ 1.274-5Substantiation requirements.
§ 1.274-5TSubstantiation requirements (temporary).
§ 1.274-6Expenditures deductible without regard to trade or business or other income producing activity.
§ 1.274-6TSubstantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
§ 1.274-7Treatment of certain expenditures with respect to entertainment-type facilities.
§ 1.274-8Effective/applicability date.
§ 1.274-9Entertainment provided to specified individuals.
§ 1.274-10Special rules for aircraft used for entertainment.
§ 1.274-11Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017.
§ 1.274-12Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017.
§ 1.274-13Disallowance of deductions for certain qualified transportation fringe expenditures.
§ 1.274-14Disallowance of deductions for certain transportation and commuting benefit expenditures.
§ 1.275-1Deduction denied in case of certain taxes.
§ 1.276-1Disallowance of deductions for certain indirect contributions to political parties.
§ 1.278-1Capital expenditures incurred in planting and developing citrus and almond groves.
§ 1.279-1General rule; purpose.
§ 1.279-2Amount of disallowance of interest on corporate acquisition indebtedness.
§ 1.279-3Corporate acquisition indebtedness.
§ 1.279-4Special rules.
§ 1.279-5Rules for application of section 279(b).
§ 1.279-6Application of section 279 to certain affiliated groups.
§ 1.279-7Effect on other provisions.
§ 1.280B-1Demolition of structures.
§ 1.280C-1Disallowance of certain deductions for wage or salary expenses.
§ 1.280C-3Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
§ 1.280C-4Credit for increasing research activities.
§ 1.280F-1TLimitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).
§ 1.280F-2TLimitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
§ 1.280F-3TLimitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
§ 1.280F-4TSpecial rules for listed property (temporary).
§ 1.280F-5TLeased property (temporary).
§ 1.280F-6Special rules and definitions.
§ 1.280F-7Property leased after December 31, 1986.
§ 1.280G-1Golden parachute payments.
§ 1.280H-0TTable of contents (temporary).
§ 1.280H-1TLimitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).
§ 1.274-5ASubstantiation requirements.
§ 1.281-1In general.
§ 1.281-2Effect of section 281 upon the computation of taxable income.
§ 1.281-3Definitions.
§ 1.281-4Taxable years affected.
§ 1.282-1.300§§ 1.282-1.300 [Reserved]
§ 1.301-1Rules applicable with respect to distributions of money and other property.
§ 1.302-1General.
§ 1.302-2Redemptions not taxable as dividends.
§ 1.302-3Substantially disproportionate redemption.
§ 1.302-4Termination of shareholder's interest.
§ 1.303-1General.
§ 1.303-2Requirements.
§ 1.303-3Application of other sections.
§ 1.304-1General.
§ 1.304-2Acquisition by related corporation (other than subsidiary).
§ 1.304-3Acquisition by a subsidiary.
§ 1.304-4Special rules for the use of related corporations to avoid the application of section 304.
§ 1.304-5Control.
§ 1.304-6§ 1.304-6 Amount constituting a dividend. [Reserved]
§ 1.304-7Certain acquisitions by foreign acquiring corporations.
§ 1.305-1Stock dividends.
§ 1.305-2Distributions in lieu of money.
§ 1.305-3Disproportionate distributions.
§ 1.305-4Distributions of common and preferred stock.
§ 1.305-5Distributions on preferred stock.
§ 1.305-6Distributions of convertible preferred.
§ 1.305-7Certain transactions treated as distributions.
§ 1.305-8Effective dates.
§ 1.306-1General.
§ 1.306-2Exception.
§ 1.306-3Section 306 stock defined.
§ 1.306-4Effective/applicability date.
§ 1.307-1General.
§ 1.307-2Exception.
§ 1.312-1Adjustment to earnings and profits reflecting distributions by corporations.
§ 1.312-2Distribution of inventory assets.
§ 1.312-3Liabilities.
§ 1.312-4Examples of adjustments provided in section 312(c).
§ 1.312-5Special rule for partial liquidations and certain redemptions.
§ 1.312-6Earnings and profits.
§ 1.312-7Effect on earnings and profits of gain or loss realized after February 28, 1913.
§ 1.312-8Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock.
§ 1.312-9Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913.
§ 1.312-10Allocation of earnings in certain corporate separations.
§ 1.312-11Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
§ 1.312-12Distributions of proceeds of loans guaranteed by the United States.
§ 1.312-15Effect of depreciation on earnings and profits.
§ 1.316-1Dividends.
§ 1.316-2Sources of distribution in general.
§ 1.317-1Property defined.
§ 1.318-1Constructive ownership of stock; introduction.
§ 1.318-2Application of general rules.
§ 1.318-3Estates, trusts, and options.
§ 1.318-4Constructive ownership as actual ownership; exceptions.
§ 1.331-1Corporate liquidations.
§ 1.332-1Distributions in liquidation of subsidiary corporation; general.
§ 1.332-2Requirements for nonrecognition of gain or loss.
§ 1.332-3Liquidations completed within one taxable year.
§ 1.332-4Liquidations covering more than one taxable year.
§ 1.332-5Distributions in liquidation as affecting minority interests.
§ 1.332-6Records to be kept and information to be filed with return.
§ 1.332-7Indebtedness of subsidiary to parent.
§ 1.332-8Recognition of gain on liquidation of certain holding companies.
§ 1.334-1Basis of property received in liquidations.
§ 1.336-0Table of contents.
§ 1.336-1General principles, nomenclature, and definitions for a section 336(e) election.
§ 1.336-2Availability, mechanics, and consequences of section 336(e) election.
§ 1.336-3Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition.
§ 1.336-4Adjusted grossed-up basis.
§ 1.336-5Applicability dates.
§ 1.337-1Nonrecognition for property distributed to parent in complete liquidation of subsidiary.
§ 1.337(d)-1Transitional loss limitation rule.
§ 1.337(d)-1T§ 1.337(d)-1T [Reserved]
§ 1.337(d)-2Loss limitation rules.
§ 1.337(d)-3Gain recognition upon certain partnership transactions involving a partner's stock.
§ 1.337(d)-4Taxable to tax-exempt.
§ 1.337(d)-5Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
§ 1.337(d)-6New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
§ 1.337(d)-7Tax on property owned by a C corporation that becomes property of a RIC or REIT.
§ 1.338-0Outline of topics.
§ 1.338-1General principles; status of old target and new target.
§ 1.338-2Nomenclature and definitions; mechanics of the section 338 election.
§ 1.338-3Qualification for the section 338 election.
§ 1.338-4Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
§ 1.338-5Adjusted grossed-up basis.
§ 1.338-6Allocation of ADSP and AGUB among target assets.
§ 1.338-7Allocation of redetermined ADSP and AGUB among target assets.
§ 1.338-8Asset and stock consistency.
§ 1.338-9International aspects of section 338.
§ 1.338-10Filing of returns.
§ 1.338-11Effect of section 338 election on insurance company targets.
§ 1.338(h)(10)-1Deemed asset sale and liquidation.
§ 1.338(i)-1Effective/applicability date.
§ 1.346-1Partial liquidation.
§ 1.346-2Treatment of certain redemptions.
§ 1.346-3Effect of certain sales.
§ 1.351-1Transfer to corporation controlled by transferor.
§ 1.351-2Receipt of property.
§ 1.351-3Records to be kept and information to be filed.
§ 1.354-1Exchanges of stock and securities in certain reorganizations.
§ 1.355-0Outline of sections.
§ 1.355-1Distribution of stock and securities of a controlled corporation.
§ 1.355-2Limitations.
§ 1.355-3Active conduct of a trade or business.
§ 1.355-4Non pro rata distributions, etc.
§ 1.355-5Records to be kept and information to be filed.
§ 1.355-6Recognition of gain on certain distributions of stock or securities in controlled corporation.
§ 1.355-7Recognition of gain on certain distributions of stock or securities in connection with an acquisition.
§ 1.355-8Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f).
§ 1.356-1Receipt of additional consideration in connection with an exchange.
§ 1.356-2Receipt of additional consideration not in connection with an exchange.
§ 1.356-3Rules for treatment of securities as “other property”.
§ 1.356-4Exchanges for section 306 stock.
§ 1.356-5Transactions involving gift or compensation.
§ 1.356-6Rules for treatment of nonqualified preferred stock as other property.
§ 1.356-7Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions.
§ 1.357-1Assumption of liability.
§ 1.357-2Liabilities in excess of basis.
§ 1.358-1Basis to distributees.
§ 1.358-2Allocation of basis among nonrecognition property.
§ 1.358-3Treatment of assumption of liabilities.
§ 1.358-4Exceptions.
§ 1.358-5Special rules for assumption of liabilities.
§ 1.358-6Stock basis in certain triangular reorganizations.
§ 1.358-7Transfers by partners and partnerships to corporations.
§ 1.361-1Nonrecognition of gain or loss to corporations.
§ 1.362-1Basis to corporations.
§ 1.362-2Certain contributions to capital.
§ 1.362-3Basis of importation property acquired in loss importation transaction.
§ 1.362-4Basis of loss duplication property.
§ 1.367(a)-0Table of contents.
§ 1.367(a)-1Transfers to foreign corporations subject to section 367(a): In general.
§ 1.367(a)-1TTransfers to foreign corporations subject to section 367(a): In general (temporary).
§ 1.367(a)-2Exceptions for transfers of property for use in the active conduct of a trade or business.
§ 1.367(a)-3Treatment of transfers of stock or securities to foreign corporations.
§ 1.367(a)-4Special rule applicable to U.S. depreciated property.
§ 1.367(a)-5§ 1.367(a)-5 [Reserved]
§ 1.367(a)-6Transfer of foreign branch with previously deducted losses.
§ 1.367(a)-6TTransfer of foreign branch with previously deducted losses (temporary).
§ 1.367(a)-7Outbound transfers of property described in section 361(a) or (b).
§ 1.367(a)-8Gain recognition agreement requirements.
§ 1.367(a)-9TTreatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary).
§ 1.367(b)-0Table of contents.
§ 1.367(b)-1Other transfers.
§ 1.367(b)-2Definitions and special rules.
§ 1.367(b)-3Repatriation of foreign corporate assets in certain nonrecognition transactions.
§ 1.367(b)-3TRepatriation of foreign corporate assets in certain nonrecognition transactions (temporary).
§ 1.367(b)-4Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.
§ 1.367(b)-5Distributions of stock described in section 355.
§ 1.367(b)-6Effective/applicability dates and coordination rules.
§ 1.367(b)-7Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
§ 1.367(b)-8§ 1.367(b)-8 Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations. [Reserved]
§ 1.367(b)-9Special rule for F reorganizations and similar transactions.
§ 1.367(b)-10Acquisition of parent stock or securities for property in triangular reorganizations.
§ 1.367(b)-12Subsequent treatment of amounts attributed or included in income.
§ 1.367(b)-13Special rules for determining basis and holding period.
§ 1.367(d)-1Transfers of intangible property to foreign corporations.
§ 1.367(d)-1TTransfers of intangible property to foreign corporations (temporary).
§ 1.367(e)-0Outline of §§ 1.367(e)-1 and 1.367(e)-2.
§ 1.367(e)-1Distributions described in section 367(e)(1).
§ 1.367(e)-2Distributions described in section 367(e)(2).
§ 1.368-1Purpose and scope of exception of reorganization exchanges.
§ 1.368-2Definition of terms.
§ 1.368-3Records to be kept and information to be filed with returns.
§ 1.381(a)-1General rule relating to carryovers in certain corporate acquisitions.
§ 1.381(b)-1Operating rules applicable to carryovers in certain corporate acquisitions.
§ 1.381(c)(1)-1Net operating loss carryovers in certain corporate acquisitions.
§ 1.381(c)(1)-2Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.
§ 1.381(c)(2)-1Earnings and profits.
§ 1.381(c)(3)-1Capital loss carryovers.
§ 1.381(c)(4)-1Method of accounting.
§ 1.381(c)(5)-1Inventory method.
§ 1.381(c)(6)-1Depreciation method.
§ 1.381(c)(8)-1Installment method.
§ 1.381(c)(9)-1Amortization of bond discount or premium.
§ 1.381(c)(10)-1Deferred exploration and development expenditures.
§ 1.381(c)(11)-1Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.
§ 1.381(c)(12)-1Recovery of bad debts, prior taxes, or delinquency amounts.
§ 1.381(c)(13)-1Involuntary conversions.
§ 1.381(c)(14)-1Dividend carryover to personal holding company.
§ 1.381(c)(15)-1Indebtedness of certain personal holding companies.
§ 1.381(c)(16)-1Obligations of distributor or transferor corporation.
§ 1.381(c)(17)-1Deficiency dividend of personal holding company.
§ 1.381(c)(18)-1Depletion on extraction of ores or minerals from the waste or residue of prior mining.
§ 1.381(c)(19)-1Charitable contribution carryovers in certain acquisitions.
§ 1.381(c)(20)-1Carryforward of disallowed business interest.
§ 1.381(c)(21)-1Pre-1954 adjustments resulting from change in method of accounting.
§ 1.381(c)(22)-1Successor life insurance company.
§ 1.381(c)(23)-1Investment credit carryovers in certain corporate acquisitions.
§ 1.381(c)(24)-1Work incentive program credit carryovers in certain corporate acquisitions.
§ 1.381(c)(25)-1Deficiency dividend of a qualified investment entity.
§ 1.381(c)(26)-1Credit for employment of certain new employees.
§ 1.381(d)-1Operations loss carryovers of life insurance companies.
§ 1.382-1Table of contents.
§ 1.382-1TTable of contents (temporary).
§ 1.382-2General rules for ownership change.
§ 1.382-2TDefinition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
§ 1.382-3Definitions and rules relating to a 5-percent shareholder.
§ 1.382-4Constructive ownership of stock.
§ 1.382-5Section 382 limitation.
§ 1.382-6Allocation of income and loss to periods before and after the change date for purposes of section 382.
§ 1.382-7Built-in gains and losses.
§ 1.382-8Controlled groups.
§ 1.382-9Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
§ 1.382-10Special rules for determining time and manner of acquisition of an interest in a loss corporation.
§ 1.382-11Reporting requirements.
§ 1.382-12Determination of adjusted Federal long-term rate.
§ 1.383-0Effective date.
§ 1.383-1Special limitations on certain capital losses and excess credits.
§ 1.383-2§ 1.383-2 Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved]
§ 1.385-1General provisions.
§ 1.385-3Certain distributions of debt instruments and similar transactions.
§ 1.385-4Treatment of consolidated groups.
§ 1.386-1.400§§ 1.386-1.400 [Reserved]
§ 1.401-0Scope and definitions.
§ 1.401-1Qualified pension, profit-sharing, and stock bonus plans.
§ 1.401-2Impossibility of diversion under the trust instrument.
§ 1.401-3Requirements as to coverage.
§ 1.401-4-1.401-5§§ 1.401-4-1.401-5 [Reserved]
§ 1.401-6Termination of a qualified plan.
§ 1.401-7Forfeitures under a qualified pension plan.
§ 1.401-8§ 1.401-8 [Reserved]
§ 1.401-9Face-amount certificates—nontransferable annuity contracts.
§ 1.401-10Definitions relating to plans covering self-employed individuals.
§ 1.401-11-1.401.13§ 1.401-11-1.401.13 [Reserved]
§ 1.401-14Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
§ 1.401(a)-1Post-ERISA qualified plans and qualified trusts; in general.
§ 1.401(a)-2Impossibility of diversion under qualified plan or trust.
§ 1.401(a)-4Optional forms of benefit (before 1994).
§ 1.401(a)-11Qualified joint and survivor annuities.
§ 1.401(a)-12Mergers and consolidations of plans and transfers of plan assets.
§ 1.401(a)-13Assignment or alienation of benefits.
§ 1.401(a)-14Commencement of benefits under qualified trusts.
§ 1.401(a)-15Requirement that plan benefits are not decreased on account of certain Social Security increases.
§ 1.401(a)-16Limitations on benefits and contributions under qualified plans.
§ 1.401(a)-19Nonforfeitability in case of certain withdrawals.
§ 1.401(a)-20Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
§ 1.401(a)-21Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
§ 1.401(a)-30Limit on elective deferrals.
§ 1.401(a)-50Puerto Rican trusts; election to be treated as a domestic trust.
§ 1.401(a)(2)-1Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
§ 1.401(a)(4)-0Table of contents.
§ 1.401(a)(4)-1Nondiscrimination requirements of section 401(a)(4).
§ 1.401(a)(4)-2Nondiscrimination in amount of employer contributions under a defined contribution plan.
§ 1.401(a)(4)-3Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
§ 1.401(a)(4)-4Nondiscriminatory availability of benefits, rights, and features.
§ 1.401(a)(4)-5Plan amendments and plan terminations.
§ 1.401(a)(4)-6Contributory defined benefit plans.
§ 1.401(a)(4)-7Imputation of permitted disparity.
§ 1.401(a)(4)-8Cross-testing.
§ 1.401(a)(4)-9Plan aggregation and restructuring.
§ 1.401(a)(4)-10Testing of former employees.
§ 1.401(a)(4)-11Additional rules.
§ 1.401(a)(4)-12Definitions.
§ 1.401(a)(4)-13Effective dates and fresh-start rules.
§ 1.401(a)(5)-1Special rules relating to nondiscrimination requirements.
§ 1.401(a)(9)-0Required minimum distributions; table of contents.
§ 1.401(a)(9)-1Minimum distribution requirement in general.
§ 1.401(a)(9)-2Distributions commencing during an employee's lifetime.
§ 1.401(a)(9)-3Death before required beginning date.
§ 1.401(a)(9)-4Determination of the designated beneficiary.
§ 1.401(a)(9)-5Required minimum distributions from defined contribution plans.
§ 1.401(a)(9)-6Required minimum distributions for defined benefit plans and annuity contracts.
§ 1.401(a)(9)-7Rollovers and transfers.
§ 1.401(a)(9)-8Special rules.
§ 1.401(a)(9)-9Life expectancy and Uniform Lifetime tables.
§ 1.401(a)(17)-1Limitation on annual compensation.
§ 1.401(a)(26)-0Table of contents.
§ 1.401(a)(26)-1Minimum participation requirements.
§ 1.401(a)(26)-2Minimum participation rule.
§ 1.401(a)(26)-3Rules applicable to a defined benefit plan's prior benefit structure.
§ 1.401(a)(26)-4Testing former employees.
§ 1.401(a)(26)-5Employees who benefit under a plan.
§ 1.401(a)(26)-6Excludable employees.
§ 1.401(a)(26)-7Testing methods.
§ 1.401(a)(26)-8Definitions.
§ 1.401(a)(26)-9Effective dates and transition rules.
§ 1.401(a)(31)-1Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
§ 1.401(a)(35)-1Diversification requirements for certain defined contribution plans.
§ 1.401(b)-1Certain retroactive changes in plan.
§ 1.401(f)-1Certain custodial accounts and annuity contracts.
§ 1.401(k)-0Table of contents.
§ 1.401(k)-1Certain cash or deferred arrangements.
§ 1.401(k)-2ADP test.
§ 1.401(k)-3Safe harbor requirements.
§ 1.401(k)-4SIMPLE 401(k) plan requirements.
§ 1.401(k)-5§ 1.401(k)-5 Special rules for mergers, acquisitions and similar events. [Reserved]
§ 1.401(k)-6Definitions.
§ 1.401(l)-0Table of contents.
§ 1.401(l)-1Permitted disparity in employer-provided contributions or benefits.
§ 1.401(l)-2Permitted disparity for defined contribution plans.
§ 1.401(l)-3Permitted disparity for defined benefit plans.
§ 1.401(l)-4Special rules for railroad plans.
§ 1.401(l)-5Overall permitted disparity limits.
§ 1.401(l)-6Effective dates and transition rules.
§ 1.401(m)-0Table of contents.
§ 1.401(m)-1Employee contributions and matching contributions.
§ 1.401(m)-2ACP test.
§ 1.401(m)-3Safe harbor requirements.
§ 1.401(m)-4§ 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
§ 1.401(m)-5Definitions.
§ 1.402(a)-1Taxability of beneficiary under a trust which meets the requirements of section 401(a).
§ 1.402(a)(5)-1TRollovers of partial distributions from qualified trusts and annuities. (Temporary)
§ 1.402(b)-1Treatment of beneficiary of a trust not exempt under section 501(a).
§ 1.402(c)-1Taxability of beneficiary of certain foreign situs trusts.
§ 1.402(c)-2Eligible rollover distributions.
§ 1.402(d)-1Effect of section 402(d).
§ 1.402(e)-1§ 1.402(e)-1 [Reserved]
§ 1.402(f)-1Required explanation of eligible rollover distributions; questions and answers.
§ 1.402(g)-0Limitation on exclusion for elective deferrals, table of contents.
§ 1.402(g)-1Limitation on exclusion for elective deferrals.
§ 1.402(g)-2Increased limit for catch-up contributions.
§ 1.402(g)(3)-1Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
§ 1.402A-1Designated Roth Accounts.
§ 1.402A-2Reporting and recordkeeping requirements with respect to designated Roth accounts.
§ 1.403(a)-1Taxability of beneficiary under a qualified annuity plan.
§ 1.403(a)-2Capital gains treatment for certain distributions.
§ 1.403(b)-0Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-1General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
§ 1.403(b)-2Definitions.
§ 1.403(b)-3Exclusion for contributions to purchase section 403(b) contracts.
§ 1.403(b)-4Contribution limitations.
§ 1.403(b)-5Nondiscrimination rules.
§ 1.403(b)-6Timing of distributions and benefits.
§ 1.403(b)-7Taxation of distributions and benefits.
§ 1.403(b)-8Funding.
§ 1.403(b)-9Special rules for church plans.
§ 1.403(b)-10Miscellaneous provisions.
§ 1.403(b)-11Applicable dates.
§ 1.403(c)-1Taxability of beneficiary under a nonqualified annuity.
§ 1.404(a)-1Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
§ 1.404(a)-1TQuestions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
§ 1.404(a)-2Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
§ 1.404(a)-3Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).
§ 1.404(a)-4-1.404(a)-7§ 1.404(a)-4-1.404(a)-7 [Reserved]
§ 1.404(a)-8Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
§ 1.404(a)-9§ 1.404(a)-9 [Reserved]
§ 1.404(a)-10Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
§ 1.404(a)-11Trusts created or organized outside the United States; application of section 404(a)(4).
§ 1.404(a)-12Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
§ 1.404(a)-13Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
§ 1.404(a)-14Special rules in connection with the Employee Retirement Income Security Act of 1974.
§ 1.404(b)-1Method of contribution, etc., having the effect of a plan; effect of section 404(b).
§ 1.404(b)-1TMethod or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
§ 1.404(c)-1Certain negotiated plans; effect of section 404(c).
§ 1.404(d)-1TQuestions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
§ 1.404(e)-1§ 1.404(e)-1 [Reserved]
§ 1.404(e)-1AContributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
§ 1.404(g)-1Deduction of employer liability payments.
§ 1.404(k)-1TQuestions and answers relating to the deductibility of certain dividend distributions. (Temporary)
§ 1.404(k)-3Disallowance of deduction for reacquisition payments.
§ 1.406-1Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
§ 1.407-1Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
§ 1.408-1General rules.
§ 1.408-2Individual retirement accounts.
§ 1.408-3Individual retirement annuities.
§ 1.408-4Treatment of distributions from individual retirement arrangements.
§ 1.408-5Annual reports by trustees or issuers.
§ 1.408-6Disclosure statements for individual retirement arrangements.
§ 1.408-7Reports on distributions from individual retirement plans.
§ 1.408-8Distribution requirements for individual retirement plans.
§ 1.408-11Net income calculation for returned or recharacterized IRA contributions.
§ 1.408(q)-1Deemed IRAs in qualified employer plans.
§ 1.408A-0Roth IRAs; table of contents.
§ 1.408A-1Roth IRAs in general.
§ 1.408A-2Establishing Roth IRAs.
§ 1.408A-3Contributions to Roth IRAs.
§ 1.408A-4Converting amounts to Roth IRAs.
§ 1.408A-5Recharacterized contributions.
§ 1.408A-6Distributions.
§ 1.408A-7Reporting.
§ 1.408A-8Definitions.
§ 1.408A-9Effective date.
§ 1.408A-10Coordination between designated Roth accounts and Roth IRAs.
§ 1.409-1Retirement bonds.
§ 1.409A-0Table of contents.
§ 1.409A-1Definitions and covered plans.
§ 1.409A-2Deferral elections.
§ 1.409A-3Permissible payments.
§ 1.409A-4§ 1.409A-4 Calculation of income inclusion. [Reserved]
§ 1.409A-5§ 1.409A-5 Funding. [Reserved]
§ 1.409A-6Application of section 409A and effective dates.
§ 1.409(p)-1Prohibited allocation of securities in an S corporation.
§ 1.409(p)-1TProhibited allocations of securities in an S corporation (temporary).
§ 1.410(a)-1Minimum participation standards; general rules.
§ 1.410(a)-2Effective dates.
§ 1.410(a)-3Minimum age and service conditions.
§ 1.410(a)-3TMinimum age and service conditions (temporary).
§ 1.410(a)-4Maximum age conditions and time of participation.
§ 1.410(a)-5Year of service; break in service.
§ 1.410(a)-6Amendment of break in service rules; Transition period.
§ 1.410(a)-7Elapsed time.
§ 1.410(a)-8Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
§ 1.410(a)-8TYear of service; break in service (temporary).
§ 1.410(a)-9Maternity and paternity absence.
§ 1.410(a)-9TElapsed time (temporary).
§ 1.410(b)-0Table of contents.
§ 1.410(b)-1§ 1.410(b)-1 [Reserved]
§ 1.410(b)-2Minimum coverage requirements (after 1993).
§ 1.410(b)-3Employees and former employees who benefit under a plan.
§ 1.410(b)-4Nondiscriminatory classification test.
§ 1.410(b)-5Average benefit percentage test.
§ 1.410(b)-6Excludable employees.
§ 1.410(b)-7Definition of plan and rules governing plan disaggregation and aggregation.
§ 1.410(b)-8Additional rules.
§ 1.410(b)-9Definitions.
§ 1.410(b)-10Effective dates and transition rules.
§ 1.410(d)-1Election by church to have participation, vesting, funding, etc. provisions apply.
§ 1.411(a)-1Minimum vesting standards; general rules.
§ 1.411(a)-2Effective dates.
§ 1.411(a)-3Vesting in employer-derived benefits.
§ 1.411(a)-3TVesting in employer-derived benefits (temporary).
§ 1.411(a)-4Forfeitures, suspensions, etc.
§ 1.411(a)-4TForfeitures, suspensions, etc. (temporary).
§ 1.411(a)-5Service included in determination of nonforfeitable percentage.
§ 1.411(a)-6Year of service; hours of service; breaks in service.
§ 1.411(a)-7Definitions and special rules.
§ 1.411(a)-8Changes in vesting schedule.
§ 1.411(a)-8TChanges in vesting schedule (temporary).
§ 1.411(a)-9§ 1.411(a)-9 [Reserved]
§ 1.411(a)-11Restriction and valuation of distributions.
§ 1.411(a)(13)-1Statutory hybrid plans.
§ 1.411(b)-1Accrued benefit requirements.
§ 1.411(b)(5)-1Reduction in rate of benefit accrual under a defined benefit plan.
§ 1.411(c)-1Allocation of accrued benefits between employer and employee contributions.
§ 1.411(d)-1§ 1.411(d)-1 Coordination of vesting and discrimination requirements. [Reserved]
§ 1.411(d)-2Termination or partial termination; discontinuance of contributions.
§ 1.411(d)-3Section 411(d)(6) protected benefits.
§ 1.411(d)-4Section 411(d)(6) protected benefits.
§ 1.411(d)-5§ 1.411(d)-5 [Reserved]
§ 1.412(b)-2Amortization of experience gains in connection with certain group deferred annuity contracts.
§ 1.412(c)(1)-1Determinations to be made under funding method—terms defined.
§ 1.412(c)(1)-2Shortfall method.
§ 1.412(c)(1)-3Applying the minimum funding requirements to restored plans.
§ 1.412(c)(2)-1Valuation of plan assets; reasonable actuarial valuation methods.
§ 1.412(c)(3)-1Reasonable funding methods.
§ 1.412(c)(3)-2Effective dates and transitional rules relating to reasonable funding methods.
§ 1.412(i)-1Certain insurance contract plans.
§ 1.413-1Special rules for collectively bargained plans.
§ 1.413-2Special rules for plans maintained by more than one employer.
§ 1.414(b)-1Controlled group of corporations.
§ 1.414(c)-1Commonly controlled trades or businesses.
§ 1.414(c)-2Two or more trades or businesses under common control.
§ 1.414(c)-3Exclusion of certain interests or stock in determining control.
§ 1.414(c)-4Rules for determining ownership.
§ 1.414(c)-5Certain tax-exempt organizations.
§ 1.414(c)-6Effective date.
§ 1.414(e)-1Definition of church plan.
§ 1.414(f)-1Definition of multiemployer plan.
§ 1.414(g)-1Definition of plan administrator.
§ 1.414(l)-1Mergers and consolidations of plans or transfers of plan assets.
§ 1.414(q)-1Highly compensated employee.
§ 1.414(q)-1THighly compensated employee (temporary).
§ 1.414(r)-0Table of contents.
§ 1.414(r)-1Requirements applicable to qualified separate lines of business.
§ 1.414(r)-2Line of business.
§ 1.414(r)-3Separate line of business.
§ 1.414(r)-4Qualified separate line of business—fifty-employee and notice requirements.
§ 1.414(r)-5Qualified separate line of business—administrative scrutiny requirement—safe harbors.
§ 1.414(r)-6Qualified separate line of business—administrative scrutiny requirement—individual determinations.
§ 1.414(r)-7Determination of the employees of an employer's qualified separate lines of business.
§ 1.414(r)-8Separate application of section 410(b).
§ 1.414(r)-9Separate application of section 401(a)(26).
§ 1.414(r)-10§ 1.414(r)-10 Separate application of section 129(d)(8). [Reserved]
§ 1.414(r)-11Definitions and special rules.
§ 1.414(s)-1Definition of compensation.
§ 1.414(v)-1Catch-up contributions.
§ 1.414(v)-2Catch-up contributions required to be designated Roth contributions under section 414(v)(7).
§ 1.414(w)-1Permissible withdrawals from eligible automatic contribution arrangements.
§ 1.415(a)-1General rules with respect to limitations on benefits and contributions under qualified plans.
§ 1.415(b)-1Limitations for defined benefit plans.
§ 1.415(b)-2§ 1.415(b)-2 Multiple annuity starting dates. [Reserved]
§ 1.415(c)-1Limitations for defined contribution plans.
§ 1.415(c)-2Compensation.
§ 1.415(d)-1Cost-of-living adjustments.
§ 1.415(f)-1Aggregating plans.
§ 1.415(g)-1Disqualification of plans and trusts.
§ 1.415(j)-1Limitation year.
§ 1.416-1Questions and answers on top-heavy plans.
§ 1.417(a)(3)-1Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
§ 1.417(e)-1Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
§ 1.417(e)-1TRestrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
§ 1.419-1TTreatment of welfare benefit funds. (Temporary)
§ 1.419A-1TQualified asset account limitation of additions to account. (Temporary)
§ 1.419A-2TQualified asset account limitation for collectively bargained funds. (Temporary)
§ 1.419A(f)(6)-1Exception for 10 or more employer plan.
§ 1.420-1Significant reduction in retiree health coverage during the cost maintenance period.
§ 1.421-1Meaning and use of certain terms.
§ 1.421-2General rules.
§ 1.422-1Incentive stock options; general rules.
§ 1.422-2Incentive stock options defined.
§ 1.422-3Stockholder approval of incentive stock option plans.
§ 1.422-4$100,000 limitation for incentive stock options.
§ 1.422-5Permissible provisions.
§ 1.423-1Applicability of section 421(a).
§ 1.423-2Employee stock purchase plan defined.
§ 1.424-1Definitions and special rules applicable to statutory options.
§ 1.425-1.429§§ 1.425-1.429 [Reserved]
§ 1.430(a)-1Determination of minimum required contribution.
§ 1.430(d)-1Determination of target normal cost and funding target.
§ 1.430(f)-1Effect of prefunding balance and funding standard carryover balance.
§ 1.430(g)-1Valuation date and valuation of plan assets.
§ 1.430(h)(2)-1Interest rates used to determine present value.
§ 1.430(h)(3)-1Mortality tables used to determine present value.
§ 1.430(h)(3)-2Plan-specific substitute mortality tables used to determine present value.
§ 1.430(i)-1Special rules for plans in at-risk status.
§ 1.430(j)-1Payment of minimum required contributions.
§ 1.431(c)(6)-1Mortality tables used to determine current liability.
§ 1.432§ 1.432 [Reserved]
§ 1.432(e)(9)-1Benefit suspensions for multiemployer plans in critical and declining status.
§ 1.433(h)(3)-1Mortality tables used to determine current liability.
§ 1.434-1.435§§ 1.434-1.435 [Reserved]
§ 1.436-0Table of contents.
§ 1.436-1Limits on benefits and benefit accruals under single employer defined benefit plans.
§ 1.437-1.440§§ 1.437-1.440 [Reserved]
§ 1.441-0Table of contents.
§ 1.441-1Period for computation of taxable income.
§ 1.441-2Election of taxable year consisting of 52-53 weeks.
§ 1.441-3Taxable year of a personal service corporation.
§ 1.441-4Effective date.
§ 1.442-1Change of annual accounting period.
§ 1.443-1Returns for periods of less than 12 months.
§ 1.444-0TTable of contents (temporary).
§ 1.444-1TElection to use a taxable year other than the required taxable year (temporary).
§ 1.444-2TTiered structure (temporary).
§ 1.444-3TManner and time of making section 444 election (temporary).
§ 1.444-4Tiered structure.
§ 1.446-1General rule for methods of accounting.
§ 1.446-2Method of accounting for interest.
§ 1.446-3Notional principal contracts.
§ 1.446-3TNotional principal contracts (temporary).
§ 1.446-4Hedging transactions.
§ 1.446-5Debt issuance costs.
§ 1.446-6REMIC inducement fees.
§ 1.446-7Net asset value method for certain money market fund shares.
§ 1.448-1Limitation on the use of the cash receipts and disbursements method of accounting.
§ 1.448-1TLimitation on the use of the cash receipts and disbursements method of accounting (temporary).
§ 1.448-2Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017.
§ 1.448-3Nonaccrual of certain amounts by service providers.
§ 1.451-1General rule for taxable year of inclusion.
§ 1.451-2Constructive receipt of income.
§ 1.451-3Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
§ 1.451-4Accounting for redemption of trading stamps and coupons.
§ 1.451-6Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
§ 1.451-7Election relating to livestock sold on account of drought.
§ 1.451-8Advance payments for goods, services, and certain other items.
§ 1.453-1 - 1.453-2§§ 1.453-1-1.453-2 [Reserved]
§ 1.453-3Purchaser evidences of indebtedness payable on demand or readily tradable.
§ 1.453-4 - 1.453-8§§ 1.453-4-1.453-8 [Reserved]
§ 1.453-9Gain or loss on disposition of installment obligations.
§ 1.453-10§ 1.453-10 [Reserved]
§ 1.453-11Installment obligations received from a liquidating corporation.
§ 1.453-12Allocation of unrecaptured section 1250 gain reported on the installment method.
§ 1.453A-0Table of contents.
§ 1.453A-1Installment method of reporting income by dealers on personal property.
§ 1.453A-2§ 1.453A-2 [Reserved]
§ 1.453A-3Requirements for adoption of or change to installment method by dealers in personal property.
§ 1.454-1Obligations issued at discount.
§ 1.455-1Treatment of prepaid subscription income.
§ 1.455-2Scope of election under section 455.
§ 1.455-3Method of allocation.
§ 1.455-4Cessation of taxpayer's liability.
§ 1.455-5Definitions and other rules.
§ 1.455-6Time and manner of making election.
§ 1.456-1Treatment of prepaid dues income.
§ 1.456-2Scope of election under section 456.
§ 1.456-3Method of allocation.
§ 1.456-4Cessation of liability or existence.
§ 1.456-5Definitions and other rules.
§ 1.456-6Time and manner of making election.
§ 1.456-7Transitional rule.
§ 1.457-1General overviews of section 457.
§ 1.457-2Definitions.
§ 1.457-3General introduction to eligible plans.
§ 1.457-4Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
§ 1.457-5Individual limitation for combined annual deferrals under multiple eligible plans
§ 1.457-6Timing of distributions under eligible plans.
§ 1.457-7Taxation of Distributions Under Eligible Plans.
§ 1.457-8Funding rules for eligible plans.
§ 1.457-9Effect on eligible plans when not administered in accordance with eligibility requirements.
§ 1.457-10Miscellaneous provisions.
§ 1.457-11Tax treatment of participants if plan is not an eligible plan.
§ 1.457-12Effective dates.
§ 1.458-1Exclusion for certain returned magazines, paperbacks, or records.
§ 1.458-2Manner of and time for making election.
§ 1.460-0Outline of regulations under section 460.
§ 1.460-1Long-term contracts.
§ 1.460-2Long-term manufacturing contracts.
§ 1.460-3Long-term construction contracts.
§ 1.460-4Methods of accounting for long-term contracts.
§ 1.460-5Cost allocation rules.
§ 1.460-6Look-back method.
§ 1.461-0Table of contents.
§ 1.461-1General rule for taxable year of deduction.
§ 1.461-2Contested liabilities.
§ 1.461-3§ 1.461-3 Prepaid interest. [Reserved]
§ 1.461-4Economic performance.
§ 1.461-5Recurring item exception.
§ 1.461-6Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
§ 1.465-1TAggregation of certain activities (temporary).
§ 1.465-8General rules; interest other than that of a creditor.
§ 1.465-20Treatment of amounts borrowed from certain persons and amounts protected against loss.
§ 1.465-27Qualified nonrecourse financing.
§ 1.466-1Method of accounting for the redemption cost of qualified discount coupons.
§ 1.466-2Special protective election for certain taxpayers.
§ 1.466-3Manner of and time for making election under section 466.
§ 1.466-4Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
§ 1.467-0Table of contents.
§ 1.467-1Treatment of lessors and lessees generally.
§ 1.467-2Rent accrual for section 467 rental agreements without adequate interest.
§ 1.467-3Disqualified leasebacks and long-term agreements.
§ 1.467-4Section 467 loan.
§ 1.467-5Section 467 rental agreements with variable interest.
§ 1.467-6§ 1.467-6 Section 467 rental agreements with contingent payments. [Reserved]
§ 1.467-7Section 467 recapture and other rules relating to dispositions and modifications.
§ 1.467-8Automatic consent to change to constant rental accrual for certain rental agreements.
§ 1.467-9Effective/applicability dates and automatic method changes for certain agreements.
§ 1.468A-0Nuclear decommissioning costs; table of contents.
§ 1.468A-1Nuclear decommissioning costs; general rules.
§ 1.468A-2Treatment of electing taxpayer.
§ 1.468A-3Ruling amount.
§ 1.468A-4Treatment of nuclear decommissioning fund.
§ 1.468A-5Nuclear decommissioning fund—miscellaneous provisions.
§ 1.468A-6Disposition of an interest in a nuclear power plant.
§ 1.468A-7Manner of and time for making election.
§ 1.468A-8Special transfers to qualified funds pursuant to section 468A(f).
§ 1.468A-9Applicability dates.
§ 1.468BDesignated settlement funds.
§ 1.468B-0Table of contents.
§ 1.468B-1Qualified settlement funds.
§ 1.468B-2Taxation of qualified settlement funds and related administrative requirements.
§ 1.468B-3Rules applicable to the transferor.
§ 1.468B-4Taxability of distributions to claimants.
§ 1.468B-5Effective dates and transition rules applicable to qualified settlement funds.
§ 1.468B-6Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
§ 1.468B-7Pre-closing escrows.
§ 1.468B-8§ 1.468B-8 Contingent-at-closing escrows. [Reserved]
§ 1.468B-9Disputed ownership funds.
§ 1.469-0Table of contents.
§ 1.469-1General rules.
§ 1.469-1TGeneral rules (temporary).
§ 1.469-2Passive activity loss.
§ 1.469-2TPassive activity loss (temporary).
§ 1.469-3Passive activity credit.
§ 1.469-3TPassive activity credit (temporary).
§ 1.469-4Definition of activity.
§ 1.469-4TDefinition of activity (temporary).
§ 1.469-5Material participation.
§ 1.469-5TMaterial participation (temporary).
§ 1.469-6§ 1.469-6 Treatment of losses upon certain dispositions. [Reserved]
§ 1.469-7Treatment of self-charged items of interest income and deduction.
§ 1.469-8§ 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
§ 1.469-9Rules for certain rental real estate activities.
§ 1.469-10Application of section 469 to publicly traded partnerships.
§ 1.469-11Applicability date and transition rules.
§ 1.471-1Need for inventories.
§ 1.471-2Valuation of inventories.
§ 1.471-3Inventories at cost.
§ 1.471-4Inventories at cost or market, whichever is lower.
§ 1.471-5Inventories by dealers in securities.
§ 1.471-6Inventories of livestock raisers and other farmers.
§ 1.471-7Inventories of miners and manufacturers.
§ 1.471-8Inventories of retail merchants.
§ 1.471-9Inventories of acquiring corporations.
§ 1.471-10Applicability of long-term contract methods.
§ 1.471-11Inventories of manufacturers.
§ 1.472-1Last-in, first-out inventories.
§ 1.472-2Requirements incident to adoption and use of LIFO inventory method.
§ 1.472-3Time and manner of making election.
§ 1.472-4Adjustments to be made by taxpayer.
§ 1.472-5Revocation of election.
§ 1.472-6Change from LIFO inventory method.
§ 1.472-7Inventories of acquiring corporations.
§ 1.472-8Dollar-value method of pricing LIFO inventories.
§ 1.475-0Table of contents.
§ 1.475(a)-1 - 1.475(a)-2§§ 1.475(a)-1-1.475(a)-2 [Reserved]
§ 1.475(a)-3Acquisition by a dealer of a security with a substituted basis.
§ 1.475(a)-4Valuation safe harbor.
§ 1.475(b)-1Scope of exemptions from mark-to-market requirement.
§ 1.475(b)-2Exemptions—identification requirements.
§ 1.475(b)-3§ 1.475(b)-3 [Reserved]
§ 1.475(c)-1Definitions—dealer in securities.
§ 1.475(c)-2Definitions—security.
§ 1.475(d)-1Character of gain or loss.
§ 1.475(g)-1Effective dates.
§ 1.481-1Adjustments in general.
§ 1.481-2Limitation on tax.
§ 1.481-3Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
§ 1.481-4Adjustments taken into account with consent.
§ 1.481-5Eligible terminated S corporation.
§ 1.481-6Effective dates; applicability dates.
§ 1.482-0Outline of regulations under section 482.
§ 1.482-1Allocation of income and deductions among taxpayers.
§ 1.482-1TAllocation of income and deductions among taxpayers (temporary).
§ 1.482-2Determination of taxable income in specific situations.
§ 1.482-3Methods to determine taxable income in connection with a transfer of tangible property.
§ 1.482-4Methods to determine taxable income in connection with a transfer of intangible property.
§ 1.482-5Comparable profits method.
§ 1.482-6Profit split method.
§ 1.482-7Methods to determine taxable income in connection with a cost sharing arrangement.
§ 1.482-8Examples of the best method rule.
§ 1.482-9Methods to determine taxable income in connection with a controlled services transaction.
§ 1.483-1Interest on certain deferred payments.
§ 1.483-2Unstated interest.
§ 1.483-3Test rate of interest applicable to a contract.
§ 1.483-4Contingent payments.
§ 1.482-1AAllocation of income and deductions among taxpayers.
§ 1.482-2ADetermination of taxable income in specific situations.
§ 1.482-7AMethods to determine taxable income in connection with a cost sharing arrangement.
§ 1.484-1.500§§ 1.484-1.500 [Reserved]
§ 1.501(a)-1Exemption from taxation.
§ 1.501(c)(2)-1Corporations organized to hold title to property for exempt organizations.
§ 1.501(c)(3)-1Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
§ 1.501(c)(4)-1Civic organizations and local associations of employees.
§ 1.501(c)(5)-1Labor, agricultural, and horticultural organizations.
§ 1.501(c)(6)-1Business leagues, chambers of commerce, real estate boards, and boards of trade.
§ 1.501(c)(7)-1Social clubs.
§ 1.501(c)(8)-1Fraternal beneficiary societies.
§ 1.501(c)(9)-1Voluntary employees' beneficiary associations, in general.
§ 1.501(c)(9)-2Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
§ 1.501(c)(9)-3Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
§ 1.501(c)(9)-4Voluntary employees' beneficiary associations; inurement.
§ 1.501(c)(9)-5Voluntary employees' beneficiary associations; recordkeeping requirements.
§ 1.501(c)(9)-6Voluntary employees' beneficiary associations; benefits includible in gross income.
§ 1.501(c)(9)-7Voluntary employees' beneficiary associations; section 3(4) of ERISA.
§ 1.501(c)(9)-8Voluntary employees' beneficiary associations; effective date.
§ 1.501(c)(10)-1Certain fraternal beneficiary societies.
§ 1.501(c)(12)-1Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
§ 1.501(c)(13)-1Cemetery companies and crematoria.
§ 1.501(c)(14)-1Credit unions and mutual insurance funds.
§ 1.501(c)(15)-1Mutual insurance companies or associations.
§ 1.501(c)(16)-1Corporations organized to finance crop operations.
§ 1.501(c)(17)-1Supplemental unemployment benefit trusts.
§ 1.501(c)(17)-2General rules.
§ 1.501(c)(17)-3Relation to other sections of the Code.
§ 1.501(c)(18)-1Certain funded pension trusts.
§ 1.501(c)(19)-1War veterans organizations.
§ 1.501(c)(21)-1Black lung trusts—certain terms.
§ 1.501(c)(21)-2Same—trust instrument.
§ 1.501(c)(29)-1CO-OP Health Insurance Issuers.
§ 1.501(d)-1Religious and apostolic associations or corporations.
§ 1.501(e)-1Cooperative hospital service organizations.
§ 1.501(h)-1Application of the <em>expenditure test</em> to expenditures to influence legislation; introduction.
§ 1.501(h)-2Electing the expenditure test.
§ 1.501(h)-3Lobbying or grass roots expenditures normally in excess of ceiling amount.
§ 1.501(r)-0Outline of regulations.
§ 1.501(r)-1Definitions.
§ 1.501(r)-2Failures to satisfy section 501(r).
§ 1.501(r)-3Community health needs assessments.
§ 1.501(r)-4Financial assistance policy and emergency medical care policy.
§ 1.501(r)-5Limitation on charges.
§ 1.501(r)-6Billing and collection.
§ 1.501(r)-7Effective/applicability dates.
§ 1.502-1Feeder organizations.
§ 1.503(a)-1Denial of exemption to certain organizations engaged in prohibited transactions.
§ 1.503(b)-1Prohibited transactions.
§ 1.503(c)-1Future status of organizations denied exemption.
§ 1.503(d)-1Cross references.
§ 1.503(e)-1Special rules.
§ 1.503(e)-2Requirements.
§ 1.503(e)-3Effective dates.
§ 1.503(f)-1Loans by employers who are prohibited from pledging assets.
§ 1.504-1Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption.
§ 1.504-2Certain transfers made to avoid section 504(a).
§ 1.505(c)-1TQuestions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary).
§ 1.506-1Organizations required to notify Commissioner of intent to operate under section 501(c)(4).
§ 1.507-1General rule.
§ 1.507-2Special rules; transfer to, or operation as, public charity.
§ 1.507-3Special rules; transferee foundations.
§ 1.507-4Imposition of tax.
§ 1.507-5Aggregate tax benefit; in general.
§ 1.507-6Substantial contributor defined.
§ 1.507-7Value of assets.
§ 1.507-8Liability in case of transfers.
§ 1.507-9Abatement of taxes.
§ 1.508-1Notices.
§ 1.508-2Disallowance of certain charitable, etc., deductions.
§ 1.508-3Governing instruments.
§ 1.508-4Effective date.
§ 1.509(a)-1Definition of private foundation.
§ 1.509(a)-2Exclusion for certain organizations described in section 170(b)(1)(A).
§ 1.509(a)-3Broadly, publicly supported organizations.
§ 1.509(a)-4Supporting organizations.
§ 1.509(a)-5Special rules of attribution.
§ 1.509(a)-6Classification under section 509(a).
§ 1.509(a)-7Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations.
§ 1.509(b)-1Continuation of private foundation status.
§ 1.509(c)-1Status of organization after termination of private foundation status.
§ 1.509(d)-1Definition of support.
§ 1.509(e)-1Definition of gross investment income.
§ 1.511-1Imposition and rates of tax.
§ 1.511-2Organizations subject to tax.
§ 1.511-3Provisions generally applicable to the tax on unrelated business income.
§ 1.511-4Minimum tax for tax preferences.
§ 1.512(a)-1Definition.
§ 1.512(a)-2Definition applicable to taxable years beginning before December 13, 1967.
§ 1.512(a)-3§ 1.512(a)-3 [Reserved]
§ 1.512(a)-4Special rules applicable to war veterans organizations.
§ 1.512(a)-5Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9) or (17) of section 501(c).
§ 1.512(a)-6Special rule for organizations with more than one unrelated trade or business.
§ 1.512(b)-1Modifications.
§ 1.512(c)-1Special rules applicable to partnerships; in general.
§ 1.513-1Definition of unrelated trade or business.
§ 1.513-2Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967.
§ 1.513-3Qualified convention and trade show activity.
§ 1.513-4Certain sponsorship not unrelated trade or business.
§ 1.513-5Certain bingo games not unrelated trade or business.
§ 1.513-6Certain hospital services not unrelated trade or business.
§ 1.513-7Travel and tour activities of tax exempt organizations.
§ 1.514(a)-1Unrelated debt-financed income and deductions.
§ 1.514(a)-2Business lease rents and deductions for taxable years beginning before January 1, 1970.
§ 1.514(b)-1Definition of debt-financed property.
§ 1.514(c)-1Acquisition indebtedness.
§ 1.514(c)-2Permitted allocations under section 514(c)(9)(E).
§ 1.514(d)-1Basis of debt-financed property acquired in corporate liquidation.
§ 1.514(e)-1Allocation rules.
§ 1.514(f)-1Definition of business lease.
§ 1.514(g)-1Business lease indebtedness.
§ 1.521-1Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521.
§ 1.522-1Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521.
§ 1.522-2Manner of taxation of cooperative associations subject to section 522.
§ 1.522-3Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522.
§ 1.522-4Taxable years affected.
§ 1.527-1Political organizations; generally.
§ 1.527-2Definitions.
§ 1.527-3Exempt function income.
§ 1.527-4Special rules for computation of political organization taxable income.
§ 1.527-5Activities resulting in gross income to an individual or political organization.
§ 1.527-6Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization.
§ 1.527-7Newsletter funds.
§ 1.527-8Effective date; filing requirements; and miscellaneous provisions.
§ 1.527-9Special rule for principal campaign committees.
§ 1.528-1Homeowners associations.
§ 1.528-2Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property.
§ 1.528-3Association property.
§ 1.528-4Substantiality test.
§ 1.528-5Source of income test.
§ 1.528-6Expenditure test.
§ 1.528-7Inurement.
§ 1.528-8Election to be treated as a homeowners association.
§ 1.528-9Exempt function income.
§ 1.528-10Special rules for computation of homeowners association taxable income and tax.
§ 1.529A-0Table of contents.
§ 1.529A-1Exempt status of qualified ABLE program and definitions.
§ 1.529A-2Qualified ABLE program.
§ 1.529A-3Tax treatment.
§ 1.529A-4Gift, estate, and generation-skipping transfer taxes.
§ 1.529A-5Reporting of the establishment of and contributions to an ABLE account.
§ 1.529A-6Reporting of distributions from and termination of an ABLE account.
§ 1.529A-7Electronic furnishing of statements to designated beneficiaries and contributors.
§ 1.529A-8Applicability dates and transition relief.
§ 1.531-1Imposition of tax.
§ 1.532-1Corporations subject to accumulated earnings tax.
§ 1.533-1Evidence of purpose to avoid income tax.
§ 1.533-2Statement required.
§ 1.534-1Burden of proof as to unreasonable accumulations generally.
§ 1.534-2Burden of proof as to unreasonable accumulations in cases before the Tax Court.
§ 1.534-3Jeopardy assessments in Tax Court cases.
§ 1.535-1Definition.
§ 1.535-2Adjustments to taxable income.
§ 1.535-3Accumulated earnings credit.
§ 1.536-1Short taxable years.
§ 1.537-1Reasonable needs of the business.
§ 1.537-2Grounds for accumulation of earnings and profits.
§ 1.537-3Business of the corporation.
§ 1.541-1Imposition of tax.
§ 1.542-1General rule.
§ 1.542-2Gross income requirement.
§ 1.542-3Stock ownership requirement.
§ 1.542-4Corporations filing consolidated returns.
§ 1.543-1Personal holding company income.
§ 1.543-2Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities.
§ 1.544-1Constructive ownership.
§ 1.544-2Constructive ownership by reason of indirect ownership.
§ 1.544-3Constructive ownership by reason of family and partnership ownership.
§ 1.544-4Options.
§ 1.544-5Convertible securities.
§ 1.544-6Constructive ownership as actual ownership.
§ 1.544-7Option rule in lieu of family and partnership rule.
§ 1.545-1Definition.
§ 1.545-2Adjustments to taxable income.
§ 1.545-3Special adjustment to taxable income.
§ 1.547-1General rule.
§ 1.547-2Requirements for deficiency dividends.
§ 1.547-3Claim for credit or refund.
§ 1.547-4Effect on dividends paid deduction.
§ 1.547-5Deduction denied in case of fraud or wilful failure to file timely return.
§ 1.547-6Suspension of statute of limitations and stay of collection.
§ 1.547-7Effective date.
§ 1.551-1General rule.
§ 1.551-2Amount included in gross income.
§ 1.561-1Deduction for dividends paid.
§ 1.561-2When dividends are considered paid.
§ 1.562-1Dividends for which the dividends paid deduction is allowable.
§ 1.562-2Preferential dividends.
§ 1.562-3Distributions by a member of an affiliated group.
§ 1.563-1Accumulated earnings tax.
§ 1.563-2Personal holding company tax.
§ 1.563-3Dividends considered as paid on last day of taxable year.
§ 1.564-1Dividend carryover.
§ 1.565-1General rule.
§ 1.565-2Limitations.
§ 1.565-3Effect of consent.
§ 1.565-4Consent dividends and other distributions.
§ 1.565-5Nonresident aliens and foreign corporations.
§ 1.565-6Definitions.
§ 1.581-1Banks.
§ 1.581-2Mutual savings banks, building and loan associations, and cooperative banks.
§ 1.581-3Definition of bank prior to September 28, 1962.
§ 1.582-1Bad debts, losses, and gains with respect to securities held by financial institutions.
§ 1.584-1Common trust funds.
§ 1.584-2Income of participants in common trust fund.
§ 1.584-3Computation of common trust fund income.
§ 1.584-4Admission and withdrawal of participants in the common trust fund.
§ 1.584-5Returns of banks with respect to common trust funds.
§ 1.584-6Net operating loss deduction.
§ 1.585-1Reserve for losses on loans of banks.
§ 1.585-2Addition to reserve.
§ 1.585-3Special rules.
§ 1.585-4Reorganizations and asset acquisitions.
§ 1.585-5Denial of bad debt reserves for large banks.
§ 1.585-6Recapture method of changing from the reserve method of section 585.
§ 1.585-7Elective cut-off method of changing from the reserve method of section 585.
§ 1.585-8Rules for making and revoking elections under §§ 1.585-6 and 1.585-7.
§ 1.591-1Deduction for dividends paid on deposits.
§ 1.592-1Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks.
§ 1.594-1Mutual savings banks conducting life insurance business.
§ 1.596-1Limitation on dividends received deduction.
§ 1.597-1Definitions.
§ 1.597-2Taxation of FFA.
§ 1.597-3Other rules.
§ 1.597-4Bridge Banks and Agency Control.
§ 1.597-5Taxable Transfers.
§ 1.597-6Limitation on collection of federal income tax.
§ 1.597-7Effective/applicability dates.
§ 1.597-8Transitional rules for Federal financial assistance.
§ 1.601-1Special deduction for bank affiliates.
§ 1.611-0Regulatory authority.
§ 1.611-1Allowance of deduction for depletion.
§ 1.611-2Rules applicable to mines, oil and gas wells, and other natural deposits.
§ 1.611-3Rules applicable to timber.
§ 1.611-4Depletion as a factor in computing earnings and profits for dividend purposes.
§ 1.611-5Depreciation of improvements.
§ 1.612-1Basis for allowance of cost depletion.
§ 1.612-2Allowable capital additions in case of mines.
§ 1.612-3Depletion; treatment of bonus and advanced royalty.
§ 1.612-4Charges to capital and to expense in case of oil and gas wells.
§ 1.612-5Charges to capital and to expense in case of geothermal wells.
§ 1.613-1Percentage depletion; general rule.
§ 1.613-2Percentage depletion rates.
§ 1.613-3Gross income from the property.
§ 1.613-4Gross income from the property in the case of minerals other than oil and gas.
§ 1.613-5Taxable income from the property.
§ 1.613-6Statement to be attached to return when depletion is claimed on percentage basis.
§ 1.613-7Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954.
§ 1.613A-0Limitations on percentage depletion in the case of oil and gas wells; table of contents.
§ 1.613A-1Post-1974 limitations on percentage depletion in case of oil and gas wells; general rule.
§ 1.613A-2Exemption for certain domestic gas wells.
§ 1.613A-3Exemption for independent producers and royalty owners.
§ 1.613A-4Limitations on application of § 1.613A-3 exemption.
§ 1.613A-5Election under section 613A(c)(4).
§ 1.613A-6Recordkeeping requirements.
§ 1.613A-7Definitions.
§ 1.614-0Introduction.
§ 1.614-1Definition of property.
§ 1.614-2Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964.
§ 1.614-3Rules relating to separate operating mineral interests in the case of mines.
§ 1.614-4Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral interests for taxable years beginning before January 1, 1964, in the case of oil and gas wells.
§ 1.614-5Special rules as to aggregating nonoperating mineral interests.
§ 1.614-6Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined.
§ 1.614-7Extension of time for performing certain acts.
§ 1.614-8Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells.
§ 1.615-1Pre-1970 exploration expenditures.
§ 1.615-2Deduction of pre-1970 exploration expenditures in the year paid or incurred.
§ 1.615-3Election to defer pre-1970 exploration expenditures.
§ 1.615-4Limitation of amount deductible.
§ 1.615-5Time for making election with respect to returns due on or before May 2, 1960.
§ 1.615-6Election to deduct under section 615.
§ 1.615-7Effect of transfer of mineral property.
§ 1.615-8Termination of section 615.
§ 1.615-9Notification under Tax Reform Act of 1969.
§ 1.616-1Development expenditures.
§ 1.616-2Election to defer.
§ 1.616-3Time for making election with respect to returns due on or before May 2, 1960.
§ 1.617-1Exploration expenditures.
§ 1.617-2Limitation on amount deductible.
§ 1.617-3Recapture of exploration expenditures.
§ 1.617-4Treatment of gain from disposition of certain mining property.
§ 1.617-5Effective/applicability date.
§ 1.631-1Election to consider cutting as sale or exchange.
§ 1.631-2Gain or loss upon the disposal of timber under cutting contract.
§ 1.631-3Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest.
§ 1.632-1Tax on sale of oil or gas properties.
§ 1.636-1Treatment of production payments as loans.
§ 1.636-2Production payments retained in leasing transactions.
§ 1.636-3Definitions.
§ 1.636-4Effective dates of section 636.
§ 1.638-1Continental Shelf areas.
§ 1.638-2Effective date.
§ 1.639-1.640§§ 1.639-1.640 [Reserved]
§ 1.641§ 1.641 [Reserved]
§ 1.641(a)-0Scope of subchapter J.
§ 1.641(a)-1Imposition of tax; application of tax.
§ 1.641(a)-2Gross income of estates and trusts.
§ 1.641(b)-1Computation and payment of tax; deductions and credits of estates and trusts.
§ 1.641(b)-2Filing of returns and payment of the tax.
§ 1.641(b)-3Termination of estates and trusts.
§ 1.641(c)-0Table of contents.
§ 1.641(c)-1Electing small business trust.
§ 1.642(a)(1)-1Partially tax-exempt interest.
§ 1.642(a)(2)-1Foreign taxes.
§ 1.642(a)(3)-1Dividends received by an estate or trust.
§ 1.642(a)(3)-2Time of receipt of dividends by beneficiary.
§ 1.642(a)(3)-3Cross reference.
§ 1.642(b)-1Deduction for personal exemption.
§ 1.642(c)-0Effective dates.
§ 1.642(c)-1Unlimited deduction for amounts paid for a charitable purpose.
§ 1.642(c)-2Unlimited deduction for amounts permanently set aside for a charitable purpose.
§ 1.642(c)-3Adjustments and other special rules for determining unlimited charitable contributions deduction.
§ 1.642(c)-4Nonexempt private foundations.
§ 1.642(c)-5Definition of pooled income fund.
§ 1.642(c)-6Valuation of a remainder interest in property transferred to a pooled income fund.
§ 1.642(c)-7Transitional rules with respect to pooled income funds.
§ 1.642(d)-1Net operating loss deduction.
§ 1.642(e)-1Depreciation and depletion.
§ 1.642(f)-1Amortization deductions.
§ 1.642(g)-1Disallowance of double deductions; in general.
§ 1.642(g)-2Deductions included.
§ 1.642(h)-1Unused loss carryovers on termination of an estate or trust.
§ 1.642(h)-2Excess deductions on termination of an estate or trust.
§ 1.642(h)-3Meaning of “beneficiaries succeeding to the property of the estate or trust”.
§ 1.642(h)-4Allocation.
§ 1.642(h)-5Examples.
§ 1.642(i)-1Certain distributions by cemetery perpetual care funds.
§ 1.642(i)-2Definitions.
§ 1.643(a)-0Distributable net income; deduction for distributions; in general.
§ 1.643(a)-1Deduction for distributions.
§ 1.643(a)-2Deduction for personal exemption.
§ 1.643(a)-3Capital gains and losses.
§ 1.643(a)-4Extraordinary dividends and taxable stock dividends.
§ 1.643(a)-5Tax-exempt interest.
§ 1.643(a)-6Income of foreign trust.
§ 1.643(a)-7Dividends.
§ 1.643(a)-8Certain distributions by charitable remainder trusts.
§ 1.643(b)-1Definition of income.
§ 1.643(b)-2Dividends allocated to corpus.
§ 1.643(c)-1Definition of “beneficiary”.
§ 1.643(d)-1Definition of “foreign trust created by a United States person”.
§ 1.643(d)-2Illustration of the provisions of section 643.
§ 1.643(f)-1Treatment of multiple trusts.
§ 1.643(h)-1Distributions by certain foreign trusts through intermediaries.
§ 1.642(c)-6AValuation of charitable remainder interests for which the valuation date is before June 1, 2023.
§ 1.645-1Election by certain revocable trusts to be treated as part of estate.
§ 1.651(a)-1Simple trusts; deduction for distributions; in general.
§ 1.651(a)-2Income required to be distributed currently.
§ 1.651(a)-3Distribution of amounts other than income.
§ 1.651(a)-4Charitable purposes.
§ 1.651(a)-5Estates.
§ 1.651(b)-1Deduction for distributions to beneficiaries.
§ 1.652(a)-1Simple trusts; inclusion of amounts in income of beneficiaries.
§ 1.652(a)-2Distributions in excess of distributable net income.
§ 1.652(b)-1Character of amounts.
§ 1.652(b)-2Allocation of income items.
§ 1.652(b)-3Allocation of deductions.
§ 1.652(c)-1Different taxable years.
§ 1.652(c)-2Death of individual beneficiaries.
§ 1.652(c)-3Termination of existence of other beneficiaries.
§ 1.652(c)-4Illustration of the provisions of sections 651 and 652.
§ 1.661(a)-1Estates and trusts accumulating income or distributing corpus; general.
§ 1.661(a)-2Deduction for distributions to beneficiaries.
§ 1.661(b)-1Character of amounts distributed; in general.
§ 1.661(b)-2Character of amounts distributed when charitable contributions are made.
§ 1.661(c)-1Limitation on deduction.
§ 1.661(c)-2Illustration of the provisions of section 661.
§ 1.662(a)-1Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
§ 1.662(a)-2Currently distributable income.
§ 1.662(a)-3Other amounts distributed.
§ 1.662(a)-4Amounts used in discharge of a legal obligation.
§ 1.662(b)-1Character of amounts; when no charitable contributions are made.
§ 1.662(b)-2Character of amounts; when charitable contributions are made.
§ 1.662(c)-1Different taxable years.
§ 1.662(c)-2Death of individual beneficiary.
§ 1.662(c)-3Termination of existence of other beneficiaries.
§ 1.662(c)-4Illustration of the provisions of sections 661 and 662.
§ 1.663(a)-1Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
§ 1.663(a)-2Charitable, etc., distributions.
§ 1.663(a)-3Denial of double deduction.
§ 1.663(b)-1Distributions in first 65 days of taxable year; scope.
§ 1.663(b)-2Election.
§ 1.663(c)-1Separate shares treated as separate trusts or as separate estates; in general.
§ 1.663(c)-2Rules of administration.
§ 1.663(c)-3Applicability of separate share rule to certain trusts.
§ 1.663(c)-4Applicability of separate share rule to estates and qualified revocable trusts.
§ 1.663(c)-5Examples.
§ 1.663(c)-6Effective dates.
§ 1.664-1Charitable remainder trusts.
§ 1.664-2Charitable remainder annuity trust.
§ 1.664-3Charitable remainder unitrust.
§ 1.664-4Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.
§ 1.665(a)-0Excess distributions by trusts; scope of subpart D.
§ 1.665(a)-1Undistributed net income.
§ 1.665(b)-1Accumulation distributions of trusts other than certain foreign trusts; in general.
§ 1.665(b)-2Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person).
§ 1.665(b)-3Exclusions under section 663(a)(1).
§ 1.665(c)-1Accumulation distributions of certain foreign trusts; in general.
§ 1.665(c)-2Indirect payments to the beneficiary.
§ 1.665(d)-1Taxes imposed on the trust.
§ 1.665(e)-1Preceding taxable year.
§ 1.665(e)-2Application of separate share rule.
§ 1.666(a)-1AAmount allocated.
§ 1.666(b)-1ATotal taxes deemed distributed.
§ 1.666(c)-1APro rata portion of taxes deemed distributed.
§ 1.666(c)-2AIllustration of the provisions of section 666 (a), (b), and (c).
§ 1.666(d)-1AInformation required from trusts.
§ 1.666(a)-1Amount allocated.
§ 1.666(b)-1Total taxes deemed distributed.
§ 1.666(c)-1Pro rata portion of taxes deemed distributed.
§ 1.666(c)-2Illustration of the provisions of section 666.
§ 1.667-1Denial of refund to trusts.
§ 1.667(a)-1A§ 1.667(a)-1A [Reserved]
§ 1.667(b)-1AAuthorization of credit to beneficiary for taxes imposed on the trust.
§ 1.668(a)-1AAmounts treated as received in prior taxable years; inclusion in gross income.
§ 1.668(a)-2AAllocation among beneficiaries; in general.
§ 1.668(a)-3ADetermination of tax.
§ 1.668(b)-1ATax on distribution.
§ 1.668(b)-2ASpecial rules applicable to section 668.
§ 1.668(b)-3AComputation of the beneficiary's income and tax for a prior taxable year.
§ 1.668(b)-4AInformation requirements with respect to beneficiary.
§ 1.668(a)-1Amounts treated as received in prior taxable years; inclusion in gross income.
§ 1.668(a)-2Allocation among beneficiaries; in general.
§ 1.668(a)-3Excluded amounts.
§ 1.668(a)-4Tax attributable to throwback.
§ 1.668(b)-1Credit for taxes paid by the trust.
§ 1.668(b)-2Illustration of the provisions of subpart D.
§ 1.669(a)-1Limitation on tax.
§ 1.669(a)-2Rules applicable to section 669 computations.
§ 1.669(a)-3Tax computed by the exact throwback method.
§ 1.669(a)-4Tax attributable to short-cut throwback method.
§ 1.669(b)-1Information requirements.
§ 1.669(b)-2Manner of exercising election.
§ 1.664-4AValuation of charitable remainder interests for which the valuation date is before June 1, 2023.
§ 1.665(a)-0AExcess distributions by trusts; scope of subpart D.
§ 1.665(a)-1AUndistributed net income.
§ 1.665(b)-1AAccumulation distributions.
§ 1.665(b)-2ASpecial rules for accumulation distributions made in taxable years beginning before January 1, 1974.
§ 1.665(c)-1ASpecial rule applicable to distributions by certain foreign trusts.
§ 1.665(d)-1ATaxes imposed on the trust.
§ 1.665(e)-1APreceding taxable year.
§ 1.665(f)-1A§ 1.665(f)-1A [Reserved]
§ 1.665(g)-1A§ 1.665(g)-1A [Reserved]
§ 1.665(g)-2AApplication of separate share rule.
§ 1.671-1Grantors and others treated as substantial owners; scope.
§ 1.671-2Applicable principles.
§ 1.671-3Attribution or inclusion of income, deductions, and credits against tax.
§ 1.671-4Method of reporting.
§ 1.671-5Reporting for widely held fixed investment trusts.
§ 1.672(a)-1Definition of adverse party.
§ 1.672(b)-1Nonadverse party.
§ 1.672(c)-1Related or subordinate party.
§ 1.672(d)-1Power subject to condition precedent.
§ 1.672(f)-1Foreign persons not treated as owners.
§ 1.672(f)-2Certain foreign corporations.
§ 1.672(f)-3Exceptions to general rule.
§ 1.672(f)-4Recharacterization of purported gifts.
§ 1.672(f)-5Special rules.
§ 1.673(a)-1Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule.
§ 1.673(b)-1Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).
§ 1.673(c)-1Reversionary interest after income beneficiary's death.
§ 1.673(d)-1Postponement of date specified for reacquisition.
§ 1.674(a)-1Power to control beneficial enjoyment; scope of section 674.
§ 1.674(b)-1Excepted powers exercisable by any person.
§ 1.674(c)-1Excepted powers exercisable only by independent trustees.
§ 1.674(d)-1Excepted powers exercisable by any trustee other than grantor or spouse.
§ 1.674(d)-2Limitations on exceptions in section 674 (b), (c), and (d).
§ 1.675-1Administrative powers.
§ 1.676(a)-1Power to revest title to portion of trust property in grantor; general rule.
§ 1.676(b)-1Powers exercisable only after a period of time.
§ 1.677(a)-1Income for benefit of grantor; general rule.
§ 1.677(b)-1Trusts for support.
§ 1.678(a)-1Person other than grantor treated as substantial owner; general rule.
§ 1.678(b)-1If grantor is treated as the owner.
§ 1.678(c)-1Trusts for support.
§ 1.678(d)-1Renunciation of power.
§ 1.679-0Outline of major topics.
§ 1.679-1U.S. transferor treated as owner of foreign trust.
§ 1.679-2Trusts treated as having a U.S. beneficiary.
§ 1.679-3Transfers.
§ 1.679-4Exceptions to general rule.
§ 1.679-5Pre-immigration trusts.
§ 1.679-6Outbound migrations of domestic trusts.
§ 1.679-7Effective dates.
§ 1.681(a)-1Limitation on charitable contributions deductions of trusts; scope of section 681.
§ 1.681(a)-2Limitation on charitable contributions deduction of trusts with trade or business income.
§ 1.681(b)-1Cross reference.
§ 1.682(a)-1Income of trust in case of divorce, etc.
§ 1.682(b)-1Application of trust rules to alimony payments.
§ 1.682(c)-1Definitions.
§ 1.683-1Applicability of provisions; general rule.
§ 1.683-2Exceptions.
§ 1.683-3Application of the 65-day rule of the Internal Revenue Code of 1939.
§ 1.684-1Recognition of gain on transfers to certain foreign trusts and estates.
§ 1.684-2Transfers.
§ 1.684-3Exceptions to general rule of gain recognition.
§ 1.684-4Outbound migrations of domestic trusts.
§ 1.684-5Effective/applicability dates.
§ 1.691(a)-1Income in respect of a decedent.
§ 1.691(a)-2Inclusion in gross income by recipients.
§ 1.691(a)-3Character of gross income.
§ 1.691(a)-4Transfer of right to income in respect of a decedent.
§ 1.691(a)-5Installment obligations acquired from decedent.
§ 1.691(b)-1Allowance of deductions and credit in respect to decedents.
§ 1.691(c)-1Deduction for estate tax attributable to income in respect of a decedent.
§ 1.691(c)-2Estates and trusts.
§ 1.691(d)-1Amounts received by surviving annuitant under joint and survivor annuity contract.
§ 1.691(e)-1Installment obligations transmitted at death when prior law applied.
§ 1.691(f)-1Cross reference.
§ 1.692-1Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
§ 1.701-1Partners, not partnership, subject to tax.
§ 1.701-2Anti-abuse rule.
§ 1.702-1Income and credits of partner.
§ 1.702-2Net operating loss deduction of partner.
§ 1.702-3T4-Year spread (temporary).
§ 1.703-1Partnership computations.
§ 1.704-1Partner's distributive share.
§ 1.704-1TPartner's distributive share (temporary).
§ 1.704-2Allocations attributable to nonrecourse liabilities.
§ 1.704-3Contributed property.
§ 1.704-4Distribution of contributed property.
§ 1.705-1Determination of basis of partner's interest.
§ 1.705-2Basis adjustments coordinating sections 705 and 1032.
§ 1.706-0Table of contents.
§ 1.706-1Taxable years of partner and partnership.
§ 1.706-2§ 1.706-2 Certain allocable cash to as is items. [Reserved]
§ 1.706-2TTemporary regulations; question and answer under the Tax Reform Act of 1984.
§ 1.706-3Items attributable to interest in lower-tier partnership.
§ 1.706-4Determination of distributive share when a partner's interest varies.
§ 1.706-5Taxable year determination.
§ 1.707-0Table of contents.
§ 1.707-1Transactions between partner and partnership.
§ 1.707-2§ 1.707-2 Disguised payments for services. [Reserved]
§ 1.707-3Disguised sales of property to partnership; general rules.
§ 1.707-4Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures.
§ 1.707-5Disguised sales of property to partnership; special rules relating to liabilities.
§ 1.707-6Disguised sales of property by partnership to partner; general rules.
§ 1.707-7§ 1.707-7 Disguised sales of partnership interests. [Reserved]
§ 1.707-8Disclosure of certain information.
§ 1.707-9Effective dates and transitional rules.
§ 1.708-1Continuation of partnership.
§ 1.709-1Treatment of organization and syndication costs.
§ 1.709-2Definitions.
§ 1.721-1Nonrecognition of gain or loss on contribution.
§ 1.721(c)-1Overview, definitions, and rules of general application<em>.</em>
§ 1.721(c)-2Recognition of gain on certain contributions of property to partnerships with related foreign partners.
§ 1.721(c)-3Gain deferral method.
§ 1.721(c)-4Acceleration events.
§ 1.721(c)-5Acceleration event exceptions.
§ 1.721(c)-6Procedural and reporting requirements.
§ 1.721(c)-7Examples.
§ 1.721-2Noncompensatory options.
§ 1.722-1Basis of contributing partner's interest.
§ 1.723-1Basis of property contributed to partnership.
§ 1.731-1Extent of recognition of gain or loss on distribution.
§ 1.731-2Partnership distributions of marketable securities.
§ 1.732-1Basis of distributed property other than money.
§ 1.732-2Special partnership basis of distributed property.
§ 1.732-3Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.
§ 1.733-1Basis of distributee partner's interest.
§ 1.734-1Optional adjustment to basis of undistributed partnership property.
§ 1.734-2Adjustment after distribution to transferee partner.
§ 1.735-1Character of gain or loss on disposition of distributed property.
§ 1.736-1Payments to a retiring partner or a deceased partner's successor in interest.
§ 1.737-1Recognition of precontribution gain.
§ 1.737-2Exceptions and special rules.
§ 1.737-3Basis adjustments; Recovery rules.
§ 1.737-4Anti-abuse rule.
§ 1.737-5Effective dates.
§ 1.741-1Recognition and character of gain or loss on sale or exchange.
§ 1.742-1Basis of transferee partner's interest.
§ 1.743-1Optional adjustment to basis of partnership property.
§ 1.751-1Unrealized receivables and inventory items.
§ 1.752-0Table of contents.
§ 1.752-1Treatment of partnership liabilities.
§ 1.752-2Partner's share of recourse liabilities.
§ 1.752-2TPartner's share of recourse liabilities (temporary).
§ 1.752-3Partner's share of nonrecourse liabilities.
§ 1.752-4Special rules.
§ 1.752-5Applicability dates and transition rules.
§ 1.752-6Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003.
§ 1.752-7Partnership assumption of partner's § 1.752-7 liability on or after June 24, 2003.
§ 1.753-1Partner receiving income in respect of decedent.
§ 1.754-1Time and manner of making election to adjust basis of partnership property.
§ 1.755-1Rules for allocation of basis.
§ 1.761-1Terms defined.
§ 1.761-2Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code.
§ 1.761-3Certain option holders treated as partners.
§ 1.771-1Effective date.
§ 1.801-1Definitions.
§ 1.801-2Taxable years affected.
§ 1.801-3Definitions.
§ 1.801-4Life insurance reserves.
§ 1.801-5Total reserves.
§ 1.801-6Adjustments in reserves for policy loans.
§ 1.801-7§ 1.801-7 [Reserved]
§ 1.801-8Contracts with reserves based on segregated asset accounts.
§ 1.802(b)-1§ 1.802(b)-1 [Reserved]
§ 1.802-2§ 1.802-2 [Reserved]
§ 1.802-3Tax imposed on life insurance companies.
§ 1.804-3Gross investment income of a life insurance company.
§ 1.804-4Investment yield of a life insurance company.
§ 1.806-1 - 1.806-2§§ 1.806-1-1.806-2 [Reserved]
§ 1.806-3Certain changes in reserves and assets.
§ 1.807-1Computation of life insurance reserves.
§ 1.807-2Cross-reference.
§ 1.807-3Reporting of reserves.
§ 1.807-4Adjustment for change in computing reserves.
§ 1.809-1 - 1.809-3§§ 1.809-1-1.809-3 [Reserved]
§ 1.809-4Gross amount.
§ 1.809-5Deductions.
§ 1.809-6Modifications.
§ 1.810-1§ 1.810-1 [Reserved]
§ 1.810-2Rules for certain reserves.
§ 1.811-1Taxable years affected.
§ 1.811-2Dividends to policyholders.
§ 1.811-3Cross-reference.
§ 1.812-1Taxable years affected.
§ 1.812-2Operations loss deduction.
§ 1.812-3Computation of loss from operations.
§ 1.812-4Operations loss carrybacks and operations loss carryovers.
§ 1.812-5Offset.
§ 1.812-6New company defined.
§ 1.812-7Application of subtitle A and subtitle F.
§ 1.812-8Illustration of operations loss carrybacks and carryovers.
§ 1.812-9Cross-reference.
§ 1.815-1Taxable years affected.
§ 1.815-2Distributions to shareholders.
§ 1.815-3Shareholders surplus account.
§ 1.815-4Policyholders surplus account.
§ 1.815-5Other accounts defined.
§ 1.815-6Special rules.
§ 1.816-1Life insurance reserves.
§ 1.817-1Taxable years affected.
§ 1.817-2Treatment of capital gains and losses.
§ 1.817-3Gain on property held on December 31, 1958, and certain substituted property acquired after 1958.
§ 1.817-4Special rules.
§ 1.817-5Diversification requirements for variable annuity, endowment, and life insurance contracts.
§ 1.817A-0Table of contents.
§ 1.817A-1Certain modified guaranteed contracts.
§ 1.818-1Taxable years affected.
§ 1.818-2Accounting provisions.
§ 1.818-3Amortization of premium and accrual of discount.
§ 1.818-4§ 1.818-4 [Reserved]
§ 1.818-5Short taxable years.
§ 1.818-6Transitional rule for change in method of accounting.
§ 1.818-7Denial of double deductions.
§ 1.818-8Special rules relating to consolidated returns and certain capital losses.
§ 1.819-1Taxable years affected.
§ 1.819-2Foreign life insurance companies.
§ 1.822-1 - 1.822-2§§ 1.822-1-1.822-2 [Reserved]
§ 1.822-3Amortization of premium and accrual of discount.
§ 1.822-4Taxable years affected.
§ 1.822-5Mutual insurance company taxable income.
§ 1.822-6Real estate owned and occupied.
§ 1.822-7Amortization of premium and accrual of discount.
§ 1.822-8Determination of taxable investment income.
§ 1.822-9Real estate owned and occupied.
§ 1.822-10Amortization of premium and accrual of discount.
§ 1.822-11Net premiums.
§ 1.822-12Dividends to policyholders.
§ 1.826-1Election by reciprocal underwriters and interinsurers.
§ 1.826-2Special rules applicable to electing reciprocals.
§ 1.826-3Attorney-in-fact of electing reciprocals.
§ 1.826-4Allocation of expenses.
§ 1.826-5Attribution of tax.
§ 1.826-6Credit or refund.
§ 1.826-7Examples.
§ 1.831-1Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.
§ 1.831-2Taxable years affected.
§ 1.831-3Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years beginning after December 31, 1962.
§ 1.832-1Gross income.
§ 1.832-2Deductions.
§ 1.832-3Taxable years affected.
§ 1.832-4Gross income.
§ 1.832-5Deductions.
§ 1.832-6Policyholders of mutual fire or flood insurance companies operating on the basis of premium deposits.
§ 1.833-1Medical loss ratio under section 833(c)(5).
§ 1.846-1Application of discount factors.
§ 1.848-0Outline of regulations under section 848.
§ 1.848-1Definitions and special provisions.
§ 1.848-2Determination of net premiums.
§ 1.848-3Interim rules for certain reinsurance agreements.
§ 1.849-1.850§§ 1.849-1.850 [Reserved]
§ 1.851-1Definition of regulated investment company.
§ 1.851-2Limitations.
§ 1.851-3Rules applicable to section 851(b)(3).
§ 1.851-4Determination of status.
§ 1.851-5Examples.
§ 1.851-6Investment companies furnishing capital to development corporations.
§ 1.851-7Certain unit investment trusts.
§ 1.852-1Taxation of regulated investment companies.
§ 1.852-2Method of taxation of regulated investment companies.
§ 1.852-3Investment company taxable income.
§ 1.852-4Method of taxation of shareholders of regulated investment companies.
§ 1.852-5Earnings and profits of a regulated investment company.
§ 1.852-6Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company.
§ 1.852-7Additional information required in returns of shareholders.
§ 1.852-8Information returns.
§ 1.852-9Special procedural requirements applicable to designation under section 852(b)(3)(D).
§ 1.852-10Distributions in redemption of interests in unit investment trusts.
§ 1.852-11Treatment of certain losses attributable to periods after October 31 of a taxable year.
§ 1.852-12Non-RIC earnings and profits.
§ 1.853-1Foreign tax credit allowed to shareholders.
§ 1.853-2Effect of election.
§ 1.853-3Notice to shareholders.
§ 1.853-4Manner of making election.
§ 1.854-1Limitations applicable to dividends received from regulated investment company.
§ 1.854-2Notice to shareholders.
§ 1.854-3Definitions.
§ 1.855-1Dividends paid by regulated investment company after close of taxable year.
§ 1.856-0Revenue Act of 1978 amendments not included.
§ 1.856-1Definition of real estate investment trust.
§ 1.856-2Limitations.
§ 1.856-3Definitions.
§ 1.856-4Rents from real property.
§ 1.856-5Interest.
§ 1.856-6Foreclosure property.
§ 1.856-7Certain corporations, etc., that are considered to meet the gross income requirements.
§ 1.856-8Revocation or termination of election.
§ 1.856-9Treatment of certain qualified REIT subsidiaries.
§ 1.856-10Definition of real property.
§ 1.857-1Taxation of real estate investment trusts.
§ 1.857-2Real estate investment trust taxable income and net capital gain.
§ 1.857-3Net income from foreclosure property.
§ 1.857-4Tax imposed by reason of the failure to meet certain source-of-income requirements.
§ 1.857-5Net income and loss from prohibited transactions.
§ 1.857-6Method of taxation of shareholders of real estate investment trusts.
§ 1.857-7Earnings and profits of a real estate investment trust.
§ 1.857-8Records to be kept by a real estate investment trust.
§ 1.857-9Information required in returns of shareholders.
§ 1.857-10Information returns.
§ 1.857-11Non-REIT earnings and profits.
§ 1.858-1Dividends paid by a real estate investment trust after close of taxable year.
§ 1.860-1Deficiency dividends.
§ 1.860-2Requirements for deficiency dividends.
§ 1.860-3Interest and additions to tax.
§ 1.860-4Claim for credit or refund.
§ 1.860-5Effective date.
§ 1.860A-0Outline of REMIC provisions.
§ 1.860A-1Effective dates and transition rules.
§ 1.860C-1Taxation of holders of residual interests.
§ 1.860C-2Determination of REMIC taxable income or net loss.
§ 1.860D-1Definition of a REMIC.
§ 1.860E-1Treatment of taxable income of a residual interest holder in excess of daily accruals.
§ 1.860E-2Tax on transfers of residual interests to certain organizations.
§ 1.860F-1Qualified liquidations.
§ 1.860F-2Transfers to a REMIC.
§ 1.860F-4REMIC reporting requirements and other administrative rules.
§ 1.860G-1Definition of regular and residual interests.
§ 1.860G-2Other rules.
§ 1.860G-3Treatment of foreign persons.
§ 1.861-1Income from sources within the United States.
§ 1.861-2Interest.
§ 1.861-3Dividends and income inclusions under sections 951, 951A, and 1293 and associated section 78 dividends.
§ 1.861-4Compensation for labor or personal services.
§ 1.861-5Rentals and royalties.
§ 1.861-6Sale of real property.
§ 1.861-7Sale of personal property.
§ 1.861-8Computation of taxable income from sources within the United States and from other sources and activities.
§ 1.861-8TComputation of taxable income from sources within the United States and from other sources and activities (temporary).
§ 1.861-9Allocation and apportionment of interest expense and rules for asset-based apportionment.
§ 1.861-9TAllocation and apportionment of interest expense (temporary).
§ 1.861-10Special allocations of interest expense.
§ 1.861-10TSpecial allocations of interest expense (temporary).
§ 1.861-11Special rules for allocating and apportioning interest expense of an affiliated group of corporations.
§ 1.861-11TSpecial rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
§ 1.861-12Characterization rules and adjustments for certain assets.
§ 1.861-12TCharacterization rules and adjustments for certain assets (temporary).
§ 1.861-13Special rules for characterization of controlled foreign corporation stock.
§ 1.861-14Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations.
§ 1.861-14TSpecial rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary).
§ 1.861-15Income from certain aircraft or vessels first leased on or before December 28, 1980.
§ 1.861-16Income from certain craft first leased after December 28, 1980.
§ 1.861-17Allocation and apportionment of research and experimental expenditures.
§ 1.861-18Classification of, and source of gross income from, digital content transactions.
§ 1.861-19Classification of cloud transactions.
§ 1.861-20Allocation and apportionment of foreign income taxes.
§ 1.862-1Income specifically from sources without the United States.
§ 1.863-0Table of contents.
§ 1.863-0ATable of contents.
§ 1.863-1Allocation of gross income under section 863(a).
§ 1.863-2Allocation and apportionment of taxable income.
§ 1.863-3Allocation and apportionment of income from certain sales of inventory.
§ 1.863-3AIncome from the sale of personal property derived partly from within and partly from without the United States.
§ 1.863-3ATIncome from the sale of personal property derived partly from within and partly from without the United States (temporary regulations).
§ 1.863-4Certain transportation services.
§ 1.863-6Income from sources within a foreign country.
§ 1.863-7Allocation of income attributable to certain notional principal contracts under section 863(a).
§ 1.863-8Source of income derived from space and ocean activity under section 863(d).
§ 1.863-9Source of income derived from communications activity under section 863(a), (d), and (e).
§ 1.863-10Source of income from a qualified fails charge.
§ 1.864-1Meaning of sale, etc.
§ 1.864-2Trade or business within the United States.
§ 1.864-3Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations.
§ 1.864-4U.S. source income effectively connected with U.S. business.
§ 1.864-5Foreign source income effectively connected with U.S. business.
§ 1.864-6Income, gain, or loss attributable to an office or other fixed place of business in the United States.
§ 1.864-7Definition of office or other fixed place of business.
§ 1.864-8TTreatment of related person factoring income (temporary).
§ 1.864(c)(8)-1Gain or loss by foreign persons on the disposition of certain partnership interests.
§ 1.864(c)(8)-2Notification and reporting requirements.
§ 1.865-1Loss with respect to personal property other than stock.
§ 1.865-2Loss with respect to stock.
§ 1.865-3Source of gross income from sales of personal property (including inventory property) by a nonresident attributable to an office or other fixed place of business in the United States.
§ 1.871-1Classification and manner of taxing alien individuals.
§ 1.871-2Determining residence of alien individuals.
§ 1.871-3Residence of alien seamen.
§ 1.871-4Proof of residence of aliens.
§ 1.871-5Loss of residence by an alien.
§ 1.871-6Duty of withholding agent to determine status of alien payees.
§ 1.871-7Taxation of nonresident alien individuals not engaged in U.S. business.
§ 1.871-8Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
§ 1.871-9Nonresident alien students or trainees deemed to be engaged in U.S. business.
§ 1.871-10Election to treat real property income as effectively connected with U.S. business.
§ 1.871-11Gains from sale or exchange of patents, copyrights, or similar property.
§ 1.871-12Determination of tax on treaty income.
§ 1.871-13Taxation of individuals for taxable year of change of U.S. citizenship or residence.
§ 1.871-14Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.
§ 1.871-15Treatment of dividend equivalents.
§ 1.872-1Gross income of nonresident alien individuals.
§ 1.872-2Exclusions from gross income of nonresident alien individuals.
§ 1.873-1Deductions allowed nonresident alien individuals.
§ 1.874-1Allowance of deductions and credits to nonresident alien individuals.
§ 1.875-1Partnerships.
§ 1.875-2Beneficiaries of estates or trusts.
§ 1.876-1Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
§ 1.879-1Treatment of community income.
§ 1.881-0Table of contents.
§ 1.881-1Manner of taxing foreign corporations.
§ 1.881-2Taxation of foreign corporations not engaged in U.S. business.
§ 1.881-3Conduit financing arrangements.
§ 1.881-4Recordkeeping requirements concerning conduit financing arrangements.
§ 1.881-5Exception for certain possessions corporations.
§ 1.882-0Table of contents.
§ 1.882-1Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income.
§ 1.882-2Income of foreign corporations treated as effectively connected with U.S. business.
§ 1.882-3Gross income of a foreign corporation.
§ 1.882-4Allowance of deductions and credits to foreign corporations.
§ 1.882-5Determination of interest deduction.
§ 1.883-0Outline of major topics.
§ 1.883-1Exclusion of income from the international operation of ships or aircraft.
§ 1.883-2Treatment of publicly-traded corporations.
§ 1.883-3Treatment of controlled foreign corporations.
§ 1.883-4Qualified shareholder stock ownership test.
§ 1.883-5Effective/applicability dates.
§ 1.884-0Overview of regulation provisions for section 884.
§ 1.884-1Branch profits tax.
§ 1.884-2Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary.
§ 1.884-2TSpecial rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary (temporary).
§ 1.884-3T§ 1.884-3T Coordination of branch profits tax with second-tier withholding (temporary). [Reserved]
§ 1.884-4Branch-level interest tax.
§ 1.884-5Qualified resident.
§ 1.891Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.
§ 1.892-1TPurpose and scope of regulations (temporary regulations).
§ 1.892-2TForeign government defined (temporary regulations).
§ 1.892-3Income of foreign governments.
§ 1.892-3TIncome of foreign governments (temporary regulations).
§ 1.892-4Commercial activities.
§ 1.892-4TCommercial activities (temporary regulations).
§ 1.892-5commercial entity.
§ 1.892-5TControlled commercial entity (temporary regulations).
§ 1.892-6TIncome of international organizations (temporary regulations).
§ 1.892-7TRelationship to other Internal Revenue Code sections (temporary regulations).
§ 1.893-1Compensation of employees of foreign governments or international organizations.
§ 1.894-1Income affected by treaty.
§ 1.895-1Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits.
§ 1.897-1Taxation of foreign investment in United States real property interests, definition of terms.
§ 1.897-2United States real property holding corporations.
§ 1.897-3Election by foreign corporation to be treated as a domestic corporation under section 897(i).
§ 1.897-4ATTable of contents (temporary).
§ 1.897-5Corporate distributions.
§ 1.897-5TCorporate distributions (temporary).
§ 1.897-6TNonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary).
§ 1.897-7Treatment of certain partnership interests, trusts and estates under section 897(g).
§ 1.897-7TTreatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary).
§ 1.897-8TStatus as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary).
§ 1.897-9TTreatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary).
§ 1.897(l)-1Exception for interests held by foreign pension funds.
§ 1.901-1Allowance of credit for foreign income taxes.
§ 1.901-2Income, war profits, or excess profits tax paid or accrued.
§ 1.901-2ADual capacity taxpayers.
§ 1.901-3Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.
§ 1.901(j)-1Denial of foreign tax credit with respect to certain foreign countries.
§ 1.901(m)-1Definitions.
§ 1.901(m)-2Covered asset acquisitions and relevant foreign assets.
§ 1.901(m)-3Disqualified tax amount and aggregate basis difference carryover.
§ 1.901(m)-4Determination of basis difference.
§ 1.901(m)-5Basis difference taken into account.
§ 1.901(m)-6Successor rules.
§ 1.901(m)-7De minimis rules.
§ 1.901(m)-8Miscellaneous.
§ 1.902-0Outline of regulations provisions for section 902.
§ 1.902-1Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation.
§ 1.902-2Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing an amount of foreign taxes deemed paid under § 1.902-1.
§ 1.902-3Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the foreign corporation beginning before January 1, 1987.
§ 1.902-4Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation.
§ 1.903-1Taxes in lieu of income taxes.
§ 1.904-1Limitation on credit for foreign income taxes.
§ 1.904-2Carryback and carryover of unused foreign tax.
§ 1.904-3Carryback and carryover of unused foreign tax by spouses making a joint return.
§ 1.904-4Separate application of section 904 with respect to certain categories of income.
§ 1.904-5Look-through rules as applied to controlled foreign corporations and other entities.
§ 1.904-6Allocation and apportionment of foreign income taxes.
§ 1.904-7Transition rules.
§ 1.904(b)-0Outline of regulation provisions.
§ 1.904(b)-1Special rules for capital gains and losses.
§ 1.904(b)-2Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.
§ 1.904(b)-3Disregard of certain dividends and deductions under section 904(b)(4).
§ 1.904(f)-0Outline of regulation provisions.
§ 1.904(f)-1Overall foreign loss and the overall foreign loss account.
§ 1.904(f)-2Recapture of overall foreign losses.
§ 1.904(f)-3Allocation of net operating losses and net capital losses.
§ 1.904(f)-4Recapture of foreign losses out of accumulation distributions from a foreign trust.
§ 1.904(f)-5Special rules for recapture of overall foreign losses of a domestic trust.
§ 1.904(f)-6Transitional rule for recapture of FORI and general limitation overall foreign losses incurred in taxable years beginning before January 1, 1983, from foreign source taxable income subject to the general limitation in taxable years beginning after December 31, 1982.
§ 1.904(f)-7Separate limitation loss and the separate limitation loss account.
§ 1.904(f)-8Recapture of separate limitation loss accounts.
§ 1.904(f)-9 - 1.904(f)-11§§ 1.904(f)-9-1.904(f)-11 [Reserved]
§ 1.904(f)-12Transition rules.
§ 1.904(g)-0Outline of regulation provisions.
§ 1.904(g)-1Overall domestic loss and the overall domestic loss account.
§ 1.904(g)-2Recapture of overall domestic losses.
§ 1.904(g)-3Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for the recapture of separate limitation losses, overall foreign losses, and overall domestic losses.
§ 1.904(i)-0Outline of regulation provisions.
§ 1.904(i)-1Limitation on use of deconsolidation to avoid foreign tax credit limitations.
§ 1.904(j)-0Outline of regulation provisions.
§ 1.904(j)-1Certain individuals exempt from foreign tax credit limitation.
§ 1.905-1When credit for foreign income taxes may be taken.
§ 1.905-2Conditions of allowance of credit.
§ 1.905-3Adjustments to U.S. tax liability and to current earnings and profits as a result of a foreign tax redetermination.
§ 1.905-4Notification of foreign tax redetermination.
§ 1.905-5Foreign tax redeterminations of foreign corporations that relate to taxable years of the foreign corporation beginning before January 1, 2018.
§ 1.907-0Outline of regulation provisions for section 907.
§ 1.907(a)-0Introduction (for taxable years beginning after December 31, 1982).
§ 1.907(a)-1Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).
§ 1.907(b)-1Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982).
§ 1.907(c)-1Definitions relating to FOGEI and FORI (for taxable years beginning after December 31, 1982).
§ 1.907(c)-2Section 907(c)(3) items (for taxable years beginning after December 31, 1982).
§ 1.907(c)-3FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).
§ 1.907(d)-1Disregard of posted prices for purposes of chapter 1 of the Code (for taxable years beginning after December 31, 1982).
§ 1.907(e)-1§ 1.907(e)-1 [Reserved]
§ 1.907(f)-1Carryback and carryover of credits disallowed by section 907(a) (for amounts carried between taxable years that each begin after December 31, 1982).
§ 1.908§ 1.908 [Reserved]
§ 1.909-0Outline of regulation provisions for section 909.
§ 1.909-1Definitions and special rules.
§ 1.909-2Splitter arrangements.
§ 1.909-3Rules regarding related income and split taxes.
§ 1.909-4Coordination rules.
§ 1.909-52011 and 2012 splitter arrangements.
§ 1.909-6Pre-2011 foreign tax credit splitting events.
§ 1.910§ 1.910 [Reserved]
§ 1.911-1Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
§ 1.911-2Qualified individuals.
§ 1.911-3Determination of amount of foreign earned income to be excluded.
§ 1.911-4Determination of housing cost amount eligible for exclusion or deduction.
§ 1.911-5Special rules for married couples.
§ 1.911-6Disallowance of deductions, exclusions, and credits.
§ 1.911-7Procedural rules.
§ 1.911-8Former deduction for certain expenses of living abroad.
§ 1.912-1Exclusion of certain cost-of-living allowances.
§ 1.912-2Exclusion of certain allowances of Foreign Service personnel.
§ 1.921-1TTemporary regulations providing transition rules for DISCs and FSCs.
§ 1.921-2Foreign Sales Corporation—general rules.
§ 1.927(a)-1TTemporary regulations; definition of export property.
§ 1.927(b)-1T§ 1.927(b)-1T [Reserved]
§ 1.927(d)-1§ 1.927(d)-1 [Reserved]
§ 1.927(d)-2TTemporary regulations; definitions and special rules relating to Foreign Sales Corporation.
§ 1.931-1Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
§ 1.932-1Coordination of United States and Virgin Islands income taxes.
§ 1.933-1Exclusion of certain income from sources within Puerto Rico.
§ 1.934-1Limitation on reduction in income tax liability incurred to the Virgin Islands.
§ 1.935-1Coordination of individual income taxes with Guam and the Northern Mariana Islands.
§ 1.936-1Elections.
§ 1.936-4Intangible property income in the absence of an election out.
§ 1.936-5Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
§ 1.936-6Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
§ 1.936-7Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).
§ 1.936-8T§ 1.936-8T Qualified possession source investment income (temporary). [Reserved]
§ 1.936-9T§ 1.936-9T Source of qualified possession source investment income (temporary). [Reserved]
§ 1.936-10Qualified investments.
§ 1.936-11New lines of business prohibited.
§ 1.937-1Bona fide residency in a possession.
§ 1.937-2Income from sources within a possession.
§ 1.937-3Income effectively connected with the conduct of a trade or business in a possession.
§ 1.951-1Amounts included in gross income of United States shareholders.
§ 1.951-2§ 1.951-2 [Reserved]
§ 1.951-3Coordination of subpart F with foreign personal holding company provisions.
§ 1.951A-1General provisions.
§ 1.951A-2Tested income and tested loss.
§ 1.951A-3Qualified business asset investment.
§ 1.951A-4Tested interest expense and tested interest income.
§ 1.951A-5Treatment of GILTI inclusion amounts.
§ 1.951A-6Adjustments related to tested losses.
§ 1.951A-7Applicability dates.
§ 1.952-1Subpart F income defined.
§ 1.952-2Determination of gross income and taxable income of a foreign corporation.
§ 1.953-1Income from insurance of United States risks.
§ 1.953-2Actual United States risks.
§ 1.953-3Risks deemed to be United States risks.
§ 1.953-4Taxable income to which section 953 applies.
§ 1.953-5Corporations not qualifying as insurance companies.
§ 1.953-6Relationship of sections 953 and 954.
§ 1.954-0Introduction.
§ 1.954-1Foreign base company income.
§ 1.954-2Foreign personal holding company income.
§ 1.954-3Foreign base company sales income.
§ 1.954-4Foreign base company services income.
§ 1.954-5Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.
§ 1.954-6Foreign base company shipping income.
§ 1.954-7Increase in qualified investments in foreign base company shipping operations.
§ 1.954-8Foreign base company oil related income.
§ 1.954(c)(6)-1Certain cases in which section 954(c)(6) exception not available.
§ 1.955-0Effective dates.
§ 1.955-1Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries.
§ 1.955-2Amount of a controlled foreign corporation's qualified investments in less developed countries.
§ 1.955-3Election as to date of determining qualified investments in less developed countries.
§ 1.955-4Definition of less developed country.
§ 1.955-5Definition of less developed country corporation.
§ 1.955-6Gross income from sources within less developed countries.
§ 1.955A-1Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations.
§ 1.955A-2Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations.
§ 1.955A-3Election as to qualified investments by related persons.
§ 1.955A-4Election as to date of determining qualified investment in foreign base company shipping operations.
§ 1.956-1Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation.
§ 1.956-1TShareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation (temporary).
§ 1.956-2Definition of United States property.
§ 1.956-2TDefinition of United States Property (temporary).
§ 1.956-3Certain trade or service receivables acquired from United States persons.
§ 1.956-4Certain rules applicable to partnerships.
§ 1.957-1Definition of controlled foreign corporation.
§ 1.957-2Controlled foreign corporation deriving income from insurance of United States risks.
§ 1.957-3United States person defined.
§ 1.958-1Direct and indirect ownership of stock.
§ 1.958-2Constructive ownership of stock.
§ 1.959-1Exclusion from gross income of United States persons of previously taxed earnings and profits.
§ 1.959-2Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits.
§ 1.959-3Allocation of distributions to earnings and profits of foreign corporations.
§ 1.959-4Distributions to United States persons not counting as dividends.
§ 1.960-1Overview, definitions, and computational rules for determining foreign income taxes deemed paid under section 960(a), (b), and (d).
§ 1.960-2Foreign income taxes deemed paid under sections 960(a) and (d).
§ 1.960-3Foreign income taxes deemed paid under section 960(b).
§ 1.960-4Additional foreign tax credit in year of receipt of previously taxed earnings and profits.
§ 1.960-5Credit for taxable year of inclusion binding for taxable year of exclusion.
§ 1.960-6Overpayments resulting from increase in limitation for taxable year of exclusion.
§ 1.960-7Applicability dates.
§ 1.961-1Increase in basis of stock in controlled foreign corporations and of other property.
§ 1.961-2Reduction in basis of stock in foreign corporations and of other property.
§ 1.962-1Limitation of tax for individuals on amounts included in gross income under section 951(a).
§ 1.962-2Election of limitation of tax for individuals.
§ 1.962-3Treatment of actual distributions.
§ 1.963-0Repeal of section 963; effective dates.
§ 1.963-1§ 1.963-1 [Reserved]
§ 1.963-2Determination of the amount of the minimum distribution.
§ 1.963-3Distributions counting toward a minimum distribution.
§ 1.963-4 - 1.963-5§ 1.963-4--1.963-5 [Reserved]
§ 1.963-6Deficiency distribution.
§ 1.964-1Determination of the earnings and profits of a foreign corporation.
§ 1.964-2Treatment of blocked earnings and profits.
§ 1.964-3Records to be provided by United States shareholders.
§ 1.964-4Verification of certain classes of income.
§ 1.964-5Effective date of subpart F.
§ 1.965-0Outline of section 965 regulations.
§ 1.965-1Overview, general rules, and definitions.
§ 1.965-2Adjustments to earnings and profits and basis.
§ 1.965-3Section 965(c) deductions.
§ 1.965-4Disregard of certain transactions.
§ 1.965-5Allowance of credit or deduction for foreign income taxes.
§ 1.965-6Computation of foreign income taxes deemed paid and allocation and apportionment of deductions.
§ 1.965-7Elections, payment, and other special rules.
§ 1.965-8Affiliated groups (including consolidated groups).
§ 1.965-9Applicability dates.
§ 1.970-1Export trade corporations.
§ 1.970-2Elections as to date of determining investments in export trade assets.
§ 1.970-3Effective date of subpart G.
§ 1.971-1Definitions with respect to export trade corporations.
§ 1.972-1Consolidation of group of export trade corporations.
§ 1.981-0Repeal of section 981; effective dates.
§ 1.981-1Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
§ 1.981-2Foreign law community income for taxable years beginning before January 1, 1967.
§ 1.981-3Definitions and other special rules.
§ 1.985-0Outline of regulation.
§ 1.985-1Functional currency.
§ 1.985-2Election to use the United States dollar as the functional currency of a QBU.
§ 1.985-3United States dollar approximate separate transactions method.
§ 1.985-4Method of accounting.
§ 1.985-5Adjustments required upon change in functional currency.
§ 1.985-6Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987.
§ 1.985-7Adjustments required in connection with a change to DASTM.
§ 1.985-8Special rules applicable to the European Monetary Union (conversion to euro).
§ 1.986(a)-1Translation of foreign income taxes for purposes of the foreign tax credit.
§ 1.986(c)-1Coordination with section 965.
§ 1.987-0Table of contents.
§ 1.987-1Scope, definitions, and special rules.
§ 1.987-2Attribution of items to eligible QBUs; definition of a transfer and related rules.
§ 1.987-3Determination of section 987 taxable income or loss of an owner of a section 987 QBU.
§ 1.987-3TDetermination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary).
§ 1.987-4Determination of net unrecognized section 987 gain or loss of a section 987 QBU.
§ 1.987-5Recognition of section 987 gain or loss.
§ 1.987-6Character and source of section 987 gain or loss.
§ 1.987-6TCharacter and source of section 987 gain or loss (temporary).
§ 1.987-7Application of the section 987 regulations to partnerships and S corporations.
§ 1.987-8Termination of a section 987 QBU.
§ 1.987-8TTermination of a section 987 QBU (temporary).
§ 1.987-9Recordkeeping requirements.
§ 1.987-10Transition rules.
§ 1.987-11Suspended section 987 loss relating to certain elections; loss-to-the-extent-of-gain rule.
§ 1.987-12Deferral of section 987 gain or loss.
§ 1.987-13Suspended section 987 loss upon terminations.
§ 1.987-14Section 987 hedging transactions.
§ 1.987-15Applicability date.
§ 1.988-0Taxation of gain or loss from a section 988 transaction; Table of Contents.
§ 1.988-1Certain definitions and special rules.
§ 1.988-1TCertain definitions and special rules (temporary).
§ 1.988-2Recognition and computation of exchange gain or loss.
§ 1.988-2TRecognition and computation of exchange gain or loss (temporary).
§ 1.988-3Character of exchange gain or loss.
§ 1.988-4Source of gain or loss realized on a section 988 transaction.
§ 1.988-5Section 988(d) hedging transactions.
§ 1.988-6Nonfunctional currency contingent payment debt instruments.
§ 1.989(a)-1Definition of a qualified business unit.
§ 1.989(b)-1Definition of weighted average exchange rate.
§ 1.991-1Taxation of a domestic international sales corporation.
§ 1.992-1Requirements of a DISC.
§ 1.992-2Election to be treated as a DISC.
§ 1.992-3Deficiency distributions to meet qualification requirements.
§ 1.992-4Coordination with personal holding company provisions in case of certain produced film rents.
§ 1.993-1Definition of qualified export receipts.
§ 1.993-2Definition of qualified export assets.
§ 1.993-3Definition of export property.
§ 1.993-4Definition of producer's loans.
§ 1.993-5Definition of related foreign export corporation.
§ 1.993-6Definition of gross receipts.
§ 1.993-7Definition of United States.
§ 1.994-1Inter-company pricing rules for DISC's.
§ 1.994-2Marginal costing rules.
§ 1.995-1Taxation of DISC income to shareholders.
§ 1.995-2Deemed distributions in qualified years.
§ 1.995-3Distributions upon disqualification.
§ 1.995-4Gain on disposition of stock in a DISC.
§ 1.995-5Foreign investment attributable to producer's loans.
§ 1.995-6Taxable income attributable to military property.
§ 1.996-1Rules for actual distributions and certain deemed distributions.
§ 1.996-2Ordering rules for losses.
§ 1.996-3Divisions of earnings and profits.
§ 1.996-4Subsequent effect of previous disposition of DISC stock.
§ 1.996-5Adjustment to basis.
§ 1.996-6Effectively connected income.
§ 1.996-7Carryover of DISC tax attributes.
§ 1.996-8Effect of carryback of capital loss or net operating loss to prior DISC taxable year.
§ 1.997-1Special rules for subchapter C of the Code.
§ 1.998-1.1000§§ 1.998-1.1000 [Reserved]
§ 1.1001-1Computation of gain or loss.
§ 1.1001-2Discharge of liabilities.
§ 1.1001-3Modifications of debt instruments.
§ 1.1001-4Modifications of certain derivative contracts.
§ 1.1001-5European Monetary Union (conversion to the euro).
§ 1.1001-6Transition from certain interbank offered rates.
§ 1.1001-7Computation of gain or loss for digital assets.
§ 1.1002-1Sales or exchanges.
§ 1.1011-1Adjusted basis.
§ 1.1011-2Bargain sale to a charitable organization.
§ 1.1012-1Basis of property.
§ 1.1012-2Transfers in part a sale and in part a gift.
§ 1.1013-1Property included in inventory.
§ 1.1014-0Table of contents.
§ 1.1014-1Basis of property acquired from a decedent.
§ 1.1014-2Property acquired from a decedent.
§ 1.1014-3Other basis rules.
§ 1.1014-4Uniformity of basis; adjustment to basis.
§ 1.1014-5Gain or loss.
§ 1.1014-6Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
§ 1.1014-7Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.
§ 1.1014-8Bequest, devise, or inheritance of a remainder interest.
§ 1.1014-9Special rule with respect to DISC stock.
§ 1.1014-10Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
§ 1.1015-1Basis of property acquired by gift after December 31, 1920.
§ 1.1015-2Transfer of property in trust after December 31, 1920.
§ 1.1015-3Gift or transfer in trust before January 1, 1921.
§ 1.1015-4Transfers in part a gift and in part a sale.
§ 1.1015-5Increased basis for gift tax paid.
§ 1.1016-1Adjustments to basis; scope of section.
§ 1.1016-2Items properly chargeable to capital account.
§ 1.1016-3Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
§ 1.1016-4Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax.
§ 1.1016-5Miscellaneous adjustments to basis.
§ 1.1016-6Other applicable rules.
§ 1.1016-10Substituted basis.
§ 1.1017-1Basis reductions following a discharge of indebtedness.
§ 1.1019-1Property on which lessee has made improvements.
§ 1.1020-1Election as to amounts allowed in respect of depreciation, etc., before 1952.
§ 1.1021-1Sale of annuities.
§ 1.1031-0Table of contents.
§ 1.1031(a)-1Property held for productive use in trade or business or for investment.
§ 1.1031(a)-2Additional rules for exchanges of personal property.
§ 1.1031(a)-3Definition of real property.
§ 1.1031(b)-1Receipt of other property or money in tax-free exchange.
§ 1.1031(b)-2Safe harbor for qualified intermediaries.
§ 1.1031(c)-1Nonrecognition of loss.
§ 1.1031(d)-1Property acquired upon a tax-free exchange.
§ 1.1031(d)-1TCoordination of section 1060 with section 1031 (temporary).
§ 1.1031(d)-2Treatment of assumption of liabilities.
§ 1.1031(e)-1Exchange of livestock of different sexes.
§ 1.1031(j)-1Exchanges of multiple properties.
§ 1.1031(k)-1Treatment of deferred exchanges.
§ 1.1032-1Disposition by a corporation of its own capital stock.
§ 1.1032-2Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
§ 1.1032-3Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
§ 1.1033(a)-1Involuntary conversions; nonrecognition of gain.
§ 1.1033(a)-2Involuntary conversion into similar property, into money or into dissimilar property.
§ 1.1033(a)-3Involuntary conversion of principal residence.
§ 1.1033(b)-1Basis of property acquired as a result of an involuntary conversion.
§ 1.1033(c)-1Disposition of excess property within irrigation project deemed to be involuntary conversion.
§ 1.1033(d)-1Destruction or disposition of livestock because of disease.
§ 1.1033(e)-1Sale or exchange of livestock solely on account of drought.
§ 1.1033(g)-1Condemnation of real property held for productive use in trade or business or for investment.
§ 1.1033(h)-1Effective date.
§ 1.1035-1Certain exchanges of insurance policies.
§ 1.1036-1Stock for stock of the same corporation.
§ 1.1037-1Certain exchanges of United States obligations.
§ 1.1038-1Reacquisitions of real property in satisfaction of indebtedness.
§ 1.1038-2Reacquisition and resale of property used as a principal residence.
§ 1.1038-3Election to have section 1038 apply for taxable years beginning after December 31, 1957.
§ 1.1039-1Certain sales of low-income housing projects.
§ 1.1041-1TTreatment of transfer of property between spouses or incident to divorce (temporary).
§ 1.1041-2Redemptions of stock.
§ 1.1042-1TQuestions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
§ 1.1044(a)-1Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§ 1.1045-1Application to partnerships.
§ 1.1051-1Basis of property acquired during affiliation.
§ 1.1052-1Basis of property established by Revenue Act of 1932.
§ 1.1052-2Basis of property established by Revenue Act of 1934.
§ 1.1052-3Basis of property established by the Internal Revenue Code of 1939.
§ 1.1053-1Property acquired before March 1, 1913.
§ 1.1054-1Certain stock of Federal National Mortgage Association.
§ 1.1055-1General rule with respect to redeemable ground rents.
§ 1.1055-2Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent.
§ 1.1055-3Basis of real property held subject to liabilities under a redeemable ground rent.
§ 1.1055-4Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963.
§ 1.1059(e)-1Non-pro rata redemptions.
§ 1.1059A-1Limitation on taxpayer's basis or inventory cost in property imported from related persons.
§ 1.1060-1Special allocation rules for certain asset acquisitions.
§ 1.1061-0Table of contents.
§ 1.1061-1Section 1061 definitions.
§ 1.1061-2Applicable partnership interests and applicable trades or businesses.
§ 1.1061-3Exceptions to the definition of an API.
§ 1.1061-4Section 1061 computations.
§ 1.1061-5Section 1061(d) transfers to related persons.
§ 1.1061-6Reporting rules.
§ 1.1071-1Gain from sale or exchange to effectuate policies of Federal Communications Commission.
§ 1.1071-2Nature and effect of election.
§ 1.1071-3Reduction of basis of property pursuant to election under section 1071.
§ 1.1071-4Manner of election.
§ 1.1081-1Terms used.
§ 1.1081-2Purpose and scope of exception.
§ 1.1081-3Exchanges of stock or securities solely for stock or securities.
§ 1.1081-4Exchanges of property for property by corporations.
§ 1.1081-5Distribution solely of stock or securities.
§ 1.1081-6Transfers within system group.
§ 1.1081-7Sale of stock or securities received upon exchange by members of system group.
§ 1.1081-8Exchanges in which money or other nonexempt property is received.
§ 1.1081-9Requirements with respect to order of Securities and Exchange Commission.
§ 1.1081-10Nonapplication of other provisions of the Internal Revenue Code of 1954.
§ 1.1081-11Records to be kept and information to be filed with returns.
§ 1.1082-1Basis for determining gain or loss.
§ 1.1082-2Basis of property acquired upon exchanges under section 1081 (a) or (e).
§ 1.1082-3Reduction of basis of property by reason of gain not recognized under section 1081(b).
§ 1.1082-4Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities.
§ 1.1082-5Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2).
§ 1.1082-6Basis of property acquired under section 1081(d) in transactions between corporations of the same system group.
§ 1.1083-1Definitions.
§ 1.1091-1Losses from wash sales of stock or securities.
§ 1.1091-2Basis of stock or securities acquired in “wash sales”.
§ 1.1092(b)-1TCoordination of loss deferral rules and wash sale rules (temporary).
§ 1.1092(b)-2TTreatment of holding periods and losses with respect to straddle positions (temporary).
§ 1.1092(b)-3TMixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary).
§ 1.1092(b)-4TMixed straddles; mixed straddle account (temporary).
§ 1.1092(b)-5TDefinitions (temporary).
§ 1.1092(b)-6Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014.
§ 1.1092(c)-1Qualified covered calls.
§ 1.1092(c)-2Equity options with flexible terms.
§ 1.1092(c)-3Qualifying over-the-counter options.
§ 1.1092(c)-4Definitions.
§ 1.1092(d)-1Definitions and special rules.
§ 1.1092(d)-2Personal property.
§ 1.1201-1Alternative tax.
§ 1.1202-0Table of contents.
§ 1.1202-1Deduction for capital gains.
§ 1.1202-2Qualified small business stock; effect of redemptions.
§ 1.1211-1Limitation on capital losses.
§ 1.1212-1Capital loss carryovers and carrybacks.
§ 1.1221-1Meaning of terms.
§ 1.1221-2Hedging transactions.
§ 1.1221-3Time and manner for electing capital asset treatment for certain self-created musical works.
§ 1.1222-1Other terms relating to capital gains and losses.
§ 1.1223-1Determination of period for which capital assets are held.
§ 1.1223-3Rules relating to the holding periods of partnership interests.
§ 1.1231-1Gains and losses from the sale or exchange of certain property used in the trade or business.
§ 1.1231-2Livestock held for draft, breeding, dairy, or sporting purposes.
§ 1.1232-1Bonds and other evidences of indebtedness; scope of section.
§ 1.1232-2§ 1.1232-2 [Reserved]
§ 1.1232-3Gain upon sale or exchange of obligations issued at a discount after December 31, 1954.
§ 1.1232-3AInclusion as interest of original issue discount on certain obligations issued after May 27, 1969.
§ 1.1233-1Gains and losses from short sales.
§ 1.1233-2Hedging transactions.
§ 1.1234-1Options to buy or sell.
§ 1.1234-2Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976.
§ 1.1234-3Special rules for the treatment of grantors of certain options granted after September 1, 1976.
§ 1.1234-4Hedging transactions.
§ 1.1235-1Sale or exchange of patents.
§ 1.1235-2Definition of terms.
§ 1.1236-1Dealers in securities.
§ 1.1237-1Real property subdivided for sale.
§ 1.1238-1Amortization in excess of depreciation.
§ 1.1239-1Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976.
§ 1.1239-2Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976.
§ 1.1240-1Capital gains treatment of certain termination payments.
§ 1.1241-1Cancellation of lease or distributor's agreement.
§ 1.1242-1Losses on small business investment company stock.
§ 1.1243-1Loss of small business investment company.
§ 1.1244(a)-1Loss on small business stock treated as ordinary loss.
§ 1.1244(b)-1Annual limitation.
§ 1.1244(c)-1Section 1244 stock defined.
§ 1.1244(c)-2Small business corporation defined.
§ 1.1244(d)-1Contributions of property having basis in excess of value.
§ 1.1244(d)-2Increases in basis of section 1244 stock.
§ 1.1244(d)-3Stock dividend, recapitalizations, changes in name, etc.
§ 1.1244(d)-4Net operating loss deduction.
§ 1.1244(e)-1Records to be kept.
§ 1.1245-1General rule for treatment of gain from dispositions of certain depreciable property.
§ 1.1245-2Definition of recomputed basis.
§ 1.1245-3Definition of section 1245 property.
§ 1.1245-4Exceptions and limitations.
§ 1.1245-5Adjustments to basis.
§ 1.1245-6Relation of section 1245 to other sections.
§ 1.1248-1Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.
§ 1.1248-2Earnings and profits attributable to a block of stock in simple cases.
§ 1.1248-3Earnings and profits attributable to stock in complex cases.
§ 1.1248-4Limitation on tax applicable to individuals.
§ 1.1248-5Stock ownership requirements for less developed country corporations.
§ 1.1248-6Sale or exchange of stock in certain domestic corporations.
§ 1.1248-7Taxpayer to establish earnings and profits and foreign taxes.
§ 1.1248-8Earnings and profits attributable to stock following certain non-recognition transactions.
§ 1.1248(f)-1Certain nonrecognition distributions.
§ 1.1248(f)-2Exceptions for certain distributions and attribution rules.
§ 1.1248(f)-3Reasonable cause and effective/applicability dates.
§ 1.1249-1Gain from certain sales or exchanges of patents, etc., to foreign corporations.
§ 1.1250-1Gain from dispositions of certain depreciable realty.
§ 1.1250-2Additional depreciation defined.
§ 1.1250-3Exceptions and limitations.
§ 1.1250-4Holding period.
§ 1.1250-5Property with two or more elements.
§ 1.1251-1General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income.
§ 1.1251-2Excess deductions account.
§ 1.1251-3Definitions relating to section 1251.
§ 1.1251-4Exceptions and limitations.
§ 1.1252-1General rule for treatment of gain from disposition of farm land.
§ 1.1252-2Special rules.
§ 1.1254-0Table of contents for section 1254 recapture rules.
§ 1.1254-1Treatment of gain from disposition of natural resource recapture property.
§ 1.1254-2Exceptions and limitations.
§ 1.1254-3Section 1254 costs immediately after certain acquisitions.
§ 1.1254-4Special rules for S corporations and their shareholders.
§ 1.1254-5Special rules for partnerships and their partners.
§ 1.1254-6Effective/applicability date.
§ 1.1256(e)-1Identification of hedging transactions.
§ 1.1256(e)-2Special rules for syndicates.
§ 1.1258-1Netting rule for certain conversion transactions.
§ 1.1271-0Original issue discount; effective date; table of contents.
§ 1.1271-1Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments.
§ 1.1272-1Current inclusion of OID in income.
§ 1.1272-2Treatment of debt instruments purchased at a premium.
§ 1.1272-3Election by a holder to treat all interest on a debt instrument as OID.
§ 1.1273-1Definition of OID.
§ 1.1273-2Determination of issue price and issue date.
§ 1.1274-1Debt instruments to which section 1274 applies.
§ 1.1274-2Issue price of debt instruments to which section 1274 applies.
§ 1.1274-3Potentially abusive situations defined.
§ 1.1274-4Test rate.
§ 1.1274-5Assumptions.
§ 1.1274A-1Special rules for certain transactions where stated principal amount does not exceed $2,800,000.
§ 1.1275-1Definitions.
§ 1.1275-2Special rules relating to debt instruments.
§ 1.1275-3OID information reporting requirements.
§ 1.1275-4Contingent payment debt instruments.
§ 1.1275-5Variable rate debt instruments.
§ 1.1275-6Integration of qualifying debt instruments.
§ 1.1275-7Inflation-indexed debt instruments.
§ 1.1286-1Tax treatment of certain stripped bonds and stripped coupons.
§ 1.1286-2Stripped inflation-protected debt instruments.
§ 1.1287-1Denial of capital gains treatment for gains on registration-required obligations not in registered form.
§ 1.1288-1Adjustment of applicable Federal rate for tax-exempt obligations.
§ 1.1291-0Treatment of shareholders of certain passive foreign investment companies; table of contents.
§ 1.1291-1Taxation of U.S. persons that are shareholders of section 1291 funds.
§ 1.1291-9Deemed dividend election.
§ 1.1291-10Deemed sale election.
§ 1.1293-0Table of contents.
§ 1.1293-1Current taxation of income from qualified electing funds.
§ 1.1294-0Table of contents.
§ 1.1294-1TElection to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
§ 1.1295-0Table of contents.
§ 1.1295-1Qualified electing funds.
§ 1.1295-3Retroactive elections.
§ 1.1296-1Mark to market election for marketable stock.
§ 1.1296-2Definition of marketable stock.
§ 1.1297-0Table of contents.
§ 1.1297-1Definition of passive foreign investment company.
§ 1.1297-2Special rules regarding look-through subsidiaries and look-through partnerships.
§ 1.1297-3Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
§ 1.1297-4Qualifying insurance corporation.
§ 1.1297-5§ 1.1297-5 [Reserved]
§ 1.1297-6Exception from the definition of passive income for active insurance income.
§ 1.1298-0Passive foreign investment company—table of contents.
§ 1.1298-1Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company.
§ 1.1298-2Rules for certain corporations changing businesses.
§ 1.1298-3Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.
§ 1.1298-4Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations.
§ 1.1301-1Averaging of farm and fishing income.
§ 1.1311(a)-1Introduction.
§ 1.1311(a)-2Purpose and scope of section 1311.
§ 1.1311(b)-1Maintenance of an inconsistent position.
§ 1.1311(b)-2Correction not barred at time of erroneous action.
§ 1.1311(b)-3Existence of relationship in case of adjustment by way of deficiency assessment.
§ 1.1312-1Double inclusion of an item of gross income.
§ 1.1312-2Double allowance of a deduction or credit.
§ 1.1312-3Double exclusion of an item of gross income.
§ 1.1312-4Double disallowance of a deduction or credit.
§ 1.1312-5Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
§ 1.1312-6Correlative deductions and credits for certain related corporations.
§ 1.1312-7Basis of property after erroneous treatment of a prior transaction.
§ 1.1312-8Law applicable in determination of error.
§ 1.1313(a)-1Decision by Tax Court or other court as a determination.
§ 1.1313(a)-2Closing agreement as a determination.
§ 1.1313(a)-3Final disposition of claim for refund as a determination.
§ 1.1313(a)-4Agreement pursuant to section 1313(a)(4) as a determination.
§ 1.1313(c)-1Related taxpayer.
§ 1.1314(a)-1Ascertainment of amount of adjustment in year of error.
§ 1.1314(a)-2Adjustment to other barred taxable years.
§ 1.1314(b)-1Method of adjustment.
§ 1.1314(c)-1Adjustment unaffected by other items.
§ 1.1321-1Involuntary liquidation of lifo inventories.
§ 1.1321-2Liquidation and replacement of lifo inventories by acquiring corporations.
§ 1.1331-1Recoveries in respect of war losses.
§ 1.1332-1Inclusion in gross income of war loss recoveries.
§ 1.1333-1Tax adjustment measured by prior benefits.
§ 1.1334-1Restoration of value of investments.
§ 1.1335-1Elective method; time and manner of making election and effect thereof.
§ 1.1336-1Basis of recovered property.
§ 1.1337-1Determination of tax benefits from allowable deductions.
§ 1.1341-1Restoration of amounts received or accrued under claim of right.
§ 1.1342-1Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
§ 1.1346-1Recovery of unconstitutional taxes.
§ 1.1347-1Tax on certain amounts received from the United States.
§ 1.1348-1Fifty-percent maximum tax on earned income.
§ 1.1348-2Computation of the fifty-percent maximum tax on earned income.
§ 1.1348-3Definitions.
§ 1.1361-0Table of contents.
§ 1.1361-1S corporation defined.
§ 1.1361-2Definitions relating to S corporation subsidiaries.
§ 1.1361-3QSub election.
§ 1.1361-4Effect of QSub election.
§ 1.1361-5Termination of QSub election.
§ 1.1361-6Effective date.
§ 1.1362-0Table of contents.
§ 1.1362-1Election to be an S corporation.
§ 1.1362-2Termination of election.
§ 1.1362-3Treatment of S termination year.
§ 1.1362-4Inadvertent terminations and inadvertently invalid elections.
§ 1.1362-5Election after termination.
§ 1.1362-6Elections and consents.
§ 1.1362-7Effective dates.
§ 1.1362-8Dividends received from affiliated subsidiaries.
§ 1.1363-1Effect of election on corporation.
§ 1.1363-2Recapture of LIFO benefits.
§ 1.1366-0Table of contents.
§ 1.1366-1Shareholder's share of items of an S corporation.
§ 1.1366-2Limitations on deduction of passthrough items of an S corporation to its shareholders.
§ 1.1366-3Treatment of family groups.
§ 1.1366-4Special rules limiting the passthrough of certain items of an S corporation to its shareholders.
§ 1.1366-5Effective/applicability date.
§ 1.1367-0Table of contents.
§ 1.1367-1Adjustments to basis of shareholder's stock in an S corporation.
§ 1.1367-2Adjustments to basis of indebtedness to shareholder.
§ 1.1367-3Effective/Applicability date.
§ 1.1368-0Table of contents.
§ 1.1368-1Distributions by S corporations.
§ 1.1368-2Accumulated adjustments account (AAA).
§ 1.1368-3Examples.
§ 1.1368-4Effective date and transition rule.
§ 1.1371-1Distributions of money by an eligible terminated S corporation.
§ 1.1371-2Impact of Audit PTTP on ETSC Period.
§ 1.1374-0Table of contents.
§ 1.1374-1General rules and definitions.
§ 1.1374-2Net recognized built-in gain.
§ 1.1374-3Net unrealized built-in gain.
§ 1.1374-4Recognized built-in gain or loss.
§ 1.1374-5Loss carryforwards.
§ 1.1374-6Credits and credit carryforwards.
§ 1.1374-7Inventory.
§ 1.1374-8Section 1374(d)(8) transactions.
§ 1.1374-9Anti-stuffing rule.
§ 1.1374-10Effective date and additional rules.
§ 1.1375-1Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts.
§ 1.1377-0Table of contents.
§ 1.1377-1Pro rata share.
§ 1.1377-2Post-termination transition period.
§ 1.1377-3Applicability dates.
§ 1.1378-1Taxable year of S corporation.
§ 1.1374-1ATax imposed on certain capital gains.
§ 1.1381-1Organizations to which part applies.
§ 1.1381-2Tax on certain farmers' cooperatives.
§ 1.1382-1Taxable income of cooperatives; gross income.
§ 1.1382-2Taxable income of cooperatives; treatment of patronage dividends.
§ 1.1382-3Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
§ 1.1382-4Taxable income of cooperatives; payment period for each taxable year.
§ 1.1382-5Taxable income of cooperatives; products marketed under pooling arrangements.
§ 1.1382-6Taxable income of cooperatives; treatment of earnings received after patronage occurred.
§ 1.1382-7Special rules applicable to cooperative associations exempt from tax before January 1, 1952.
§ 1.1383-1Computation of tax where cooperative redeems nonqualified written notices of allocation.
§ 1.1385-1Amounts includible in patron's gross income.
§ 1.1388-1Definitions and special rules.
§ 1.1394-0Table of contents.
§ 1.1394-1Enterprise zone facility bonds.
§ 1.1396-1Qualified zone employees.
§ 1.1397E-1Qualified zone academy bonds.
§ 1.1398-1Treatment of passive activity losses and passive activity credits in individuals' title 11 cases.
§ 1.1398-2Treatment of section 465 losses in individuals' title 11 cases.
§ 1.1398-3Treatment of section 121 exclusion in individuals' title 11 cases.
§ 1.1400L(b)-1Additional first year depreciation deduction for qualified New York Liberty Zone property.
§ 1.1400Z2-0Table of Contents.
§ 1.1400Z2(a)-1Deferring tax on capital gains by investing in opportunity zones.
§ 1.1400Z2(b)-1Inclusion of gains that have been deferred under section 1400Z-2(a).
§ 1.1400Z2(c)-1Investments held for at least 10 years.
§ 1.1400Z2(d)-1Qualified opportunity funds and qualified opportunity zone businesses.
§ 1.1400Z2(d)-2Qualified opportunity zone business property.
§ 1.1400Z2(e)-1§ 1.1400Z2(e)-1 [Reserved]
§ 1.1400Z2(f)-1Administrative rules- penalties, anti-abuse, etc.
§ 1.1401-1Tax on self-employment income.
§ 1.1402(a)-1Definition of net earnings from self-employment.
§ 1.1402(a)-2Computation of net earnings from self-employment.
§ 1.1402(a)-3Special rules for computing net earnings from self-employment.
§ 1.1402(a)-4Rentals from real estate.
§ 1.1402(a)-5Dividends and interest.
§ 1.1402(a)-6Gain or loss from disposition of property.
§ 1.1402(a)-7Net operating loss deduction.
§ 1.1402(a)-8Community income.
§ 1.1402(a)-9Puerto Rico.
§ 1.1402(a)-10Personal exemption deduction.
§ 1.1402(a)-11Ministers and members of religious orders.
§ 1.1402(a)-12Continental shelf and certain possessions of the United States.
§ 1.1402(a)-13Income from agricultural activity.
§ 1.1402(a)-14Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
§ 1.1402(a)-15Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
§ 1.1402(a)-16Exercise of option.
§ 1.1402(a)-17Retirement payments to retired partners.
§ 1.1402(a)-18Split-dollar life insurance arrangements.
§ 1.1402(b)-1Self-employment income.
§ 1.1402(c)-1Trade or business.
§ 1.1402(c)-2Public office.
§ 1.1402(c)-3Employees.
§ 1.1402(c)-4Individuals under Railroad Retirement System.
§ 1.1402(c)-5Ministers and members of religious orders.
§ 1.1402(c)-6Members of certain professions.
§ 1.1402(c)-7Members of religious groups opposed to insurance.
§ 1.1402(d)-1Employee and wages.
§ 1.1402(e)-1AApplication of regulations under section 1402(e).
§ 1.1402(e)-2AMinisters, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
§ 1.1402(e)-3ATime limitation for filing application for exemption.
§ 1.1402(e)-4APeriod for which exemption is effective.
§ 1.1402(e)-5AApplications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
§ 1.1402(e)(1)-1Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
§ 1.1402(e)(2)-1Time limitation for filing waiver certificate.
§ 1.1402(e)(3)-1Effective date of waiver certificate.
§ 1.1402(e)(4)-1Treatment of certain remuneration paid in 1955 and 1956 as wages.
§ 1.1402(e)(5)-1Optional provision for certain certificates filed before April 15, 1962.
§ 1.1402(e)(5)-2Optional provisions for certain certificates filed on or before April 17, 1967.
§ 1.1402(e)(6)-1Certificates filed by fiduciaries or survivors on or before April 15, 1962.
§ 1.1402(f)-1Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
§ 1.1402(g)-1Treatment of certain remuneration erroneously reported as net earnings from self-employment.
§ 1.1402(h)-1Members of certain religious groups opposed to insurance.
§ 1.1403-1Cross references.
§ 1.1411-0Table of contents of provisions applicable to section 1411.
§ 1.1411-1General rules.
§ 1.1411-2Application to individuals.
§ 1.1411-3Application to estates and trusts.
§ 1.1411-4Definition of net investment income.
§ 1.1411-5Trades or businesses to which tax applies.
§ 1.1411-6Income on investment of working capital subject to tax.
§ 1.1411-7§ 1.1411-7 Exception for dispositions of interests in partnerships and S corporations. [Reserved]
§ 1.1411-8Exception for distributions from qualified plans.
§ 1.1411-9Exception for self-employment income.
§ 1.1411-10Controlled foreign corporations and passive foreign investment companies.
§ 1.1441-0Outline of regulation provisions for section 1441.
§ 1.1441-1Requirement for the deduction and withholding of tax on payments to foreign persons.
§ 1.1441-2Amounts subject to withholding.
§ 1.1441-3Determination of amounts to be withheld.
§ 1.1441-4Exemptions from withholding for certain effectively connected income and other amounts.
§ 1.1441-5Withholding on payments to partnerships, trusts, and estates.
§ 1.1441-6Claim of reduced withholding under an income tax treaty.
§ 1.1441-7General provisions relating to withholding agents.
§ 1.1441-8Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
§ 1.1441-9Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
§ 1.1441-10Withholding agents with respect to fast-pay arrangements.
§ 1.1442-1Withholding of tax on foreign corporations.
§ 1.1442-2Exemption under a tax treaty.
§ 1.1442-3Tax exempt income of a foreign tax-exempt corporation.
§ 1.1443-1Foreign tax-exempt organizations.
§ 1.1445-1Withholding on dispositions of U.S. real property interests by foreign persons: In general.
§ 1.1445-2Situations in which withholding is not required under section 1445(a).
§ 1.1445-3Adjustments to amount required to be withheld pursuant to withholding certificate.
§ 1.1445-4Liability of agents.
§ 1.1445-5Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
§ 1.1445-6Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
§ 1.1445-7Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
§ 1.1445-8Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
§ 1.1445-10TSpecial rule for Foreign governments (temporary).
§ 1.1445-11TSpecial rules requiring withholding under § 1.1445-5 (temporary).
§ 1.1446-0Table of contents.
§ 1.1446-1Withholding tax on foreign partners' share of effectively connected taxable income.
§ 1.1446-2Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
§ 1.1446-3Time and manner of calculating and paying over the 1446 tax.
§ 1.1446-4Publicly traded partnerships.
§ 1.1446-5Tiered partnership structures.
§ 1.1446-6Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
§ 1.1446-7Applicability dates.
§ 1.1446(f)-1General rules.
§ 1.1446(f)-2Withholding on the transfer of a non-publicly traded partnership interest.
§ 1.1446(f)-3Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee.
§ 1.1446(f)-4Withholding on the transfer of a publicly traded partnership interest.
§ 1.1446(f)-5Liability for failure to withhold.
§ 1.1451-1Tax-free covenant bonds issued before January 1, 1934.
§ 1.1451-2Exemptions from withholding under section 1451.
§ 1.1461-1Payment and returns of tax withheld.
§ 1.1461-2Adjustments for overwithholding or underwithholding of tax.
§ 1.1461-3Withholding under section 1446.
§ 1.1462-1Withheld tax as credit to recipient of income.
§ 1.1463-1Tax paid by recipient of income.
§ 1.1464-1Refunds or credits.
§ 1.1471-0Outline of regulation provisions for sections 1471 through 1474.
§ 1.1471-1Scope of chapter 4 and definitions.
§ 1.1471-2Requirement to deduct and withhold tax on withholdable payments to certain FFIs.
§ 1.1471-3Identification of payee.
§ 1.1471-4FFI agreement.
§ 1.1471-5Definitions applicable to section 1471.
§ 1.1471-6Payments beneficially owned by exempt beneficial owners.
§ 1.1472-1Withholding on NFFEs.
§ 1.1473-1Section 1473 definitions.
§ 1.1474-1Liability for withheld tax and withholding agent reporting.
§ 1.1474-2Adjustments for overwithholding or underwithholding of tax.
§ 1.1474-3Withheld tax as credit to beneficial owner of income.
§ 1.1474-4Tax paid only once.
§ 1.1474-5Refunds or credits.
§ 1.1474-6Coordination of chapter 4 with other withholding provisions.
§ 1.1474-7Confidentiality of information.
§ 1.1481-1§ 1.1481-1 [Reserved]
§ 1.1502-0Effective/applicability dates.
§ 1.1502-1Definitions.
§ 1.1502-2Computation of tax liability.
§ 1.1502-3Consolidated tax credits.
§ 1.1502-4Consolidated foreign tax credit.
§ 1.1502-5Estimated tax.
§ 1.1502-6Liability for tax.
§ 1.1502-9Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.
§ 1.1502-11Consolidated taxable income.
§ 1.1502-12Separate taxable income.
§ 1.1502-13Intercompany transactions.
§ 1.1502-14ZApplication of opportunity zone rules to members of a consolidated group.
§ 1.1502-15SRLY limitation on built-in losses.
§ 1.1502-16Mine exploration expenditures.
§ 1.1502-17Methods of accounting.
§ 1.1502-19Excess loss accounts.
§ 1.1502-21Net operating losses.
§ 1.1502-22Consolidated capital gain and loss.
§ 1.1502-23Consolidated net section 1231 gain or loss.
§ 1.1502-24Consolidated charitable contributions deduction.
§ 1.1502-26Consolidated dividends received deduction.
§ 1.1502-28Consolidated section 108.
§ 1.1502-30Stock basis after certain triangular reorganizations.
§ 1.1502-31Stock basis after a group structure change.
§ 1.1502-32Investment adjustments.
§ 1.1502-33Earnings and profits.
§ 1.1502-34Special aggregate stock ownership rules.
§ 1.1502-35Transfers of subsidiary stock and deconsolidations of subsidiaries.
§ 1.1502-36Unified loss rule.
§ 1.1502-43Consolidated accumulated earnings tax.
§ 1.1502-44Percentage depletion for independent producers and royalty owners.
§ 1.1502-45Limitation on losses to amount at risk.
§ 1.1502-47Consolidated returns by life-nonlife groups.
§ 1.1502-50Consolidated section 250.
§ 1.1502-51Consolidated section 951A.
§ 1.1502-55Computation of alternative minimum tax of consolidated groups.
§ 1.1502-59AApplication of section 59A to consolidated groups.
§ 1.1502-68Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
§ 1.1502-75Filing of consolidated returns.
§ 1.1502-76Taxable year of members of group.
§ 1.1502-77Agent for the group.
§ 1.1502-78Tentative carryback adjustments.
§ 1.1502-79Separate return years.
§ 1.1502-80Applicability of other provisions of law.
§ 1.1502-90Table of contents.
§ 1.1502-91Application of section 382 with respect to a consolidated group.
§ 1.1502-92Ownership change of a loss group or a loss subgroup.
§ 1.1502-93Consolidated section 382 limitation (or subgroup section 382 limitation).
§ 1.1502-94Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
§ 1.1502-95Rules on ceasing to be a member of a consolidated group (or loss subgroup).
§ 1.1502-96Miscellaneous rules.
§ 1.1502-97§ 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
§ 1.1502-98Coordination with sections 383 and 163(j).
§ 1.1502-99Effective/applicability dates.
§ 1.1502-100Corporations exempt from tax.
§ 1.1503-1Computation and payment of tax.
§ 1.1503(d)-0Table of contents.
§ 1.1503(d)-1Definitions, special rules, and filings.
§ 1.1503(d)-2Domestic use.
§ 1.1503(d)-3Foreign use.
§ 1.1503(d)-4Domestic use limitation and related operating rules.
§ 1.1503(d)-5Attribution of items and basis adjustments.
§ 1.1503(d)-6Exceptions to the domestic use limitation rule.
§ 1.1503(d)-7Examples.
§ 1.1503(d)-8Applicability dates.
§ 1.1504-0Outline of provisions.
§ 1.1504-1Definitions.
§ 1.1504-2§ 1.1504-2 [Reserved]
§ 1.1504-3Treatment of stock in a QOF C corporation for purposes of consolidation.
§ 1.1504-4Treatment of warrants, options, convertible obligations, and other similar interests.
§ 1.1502-77ACommon parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.
§ 1.1502-77BAgent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.
§ 1.1551-1Disallowance of surtax exemption and accumulated earnings credit.
§ 1.1552-1Earnings and profits.
§ 1.1561-0Table of contents.
§ 1.1561-1General rules regarding certain tax benefits available to the component members of a controlled group of corporations.
§ 1.1561-2Special rules for allocating reductions of certain section 1561(a) tax-benefit items.
§ 1.1561-3Allocation of the section 1561(a) tax items.
§ 1.1563-1Definition of controlled group of corporations and component members and related concepts.
§ 1.1563-2Excluded stock.
§ 1.1563-3Rules for determining stock ownership.
§ 1.1563-4Franchised corporations.
§ 1.5000A-0Table of contents.
§ 1.5000A-1Maintenance of minimum essential coverage and liability for the shared responsibility payment.
§ 1.5000A-2Minimum essential coverage.
§ 1.5000A-3Exempt individuals.
§ 1.5000A-4Computation of shared responsibility payment.
§ 1.5000A-5Administration and procedure.
§ 1.5000C-0Outline of regulation provisions for section 5000C.
§ 1.5000C-1Tax on specified Federal procurement payments.
§ 1.5000C-2Withholding on specified Federal procurement payments.
§ 1.5000C-3Payment and returns of tax withheld by the acquiring agency.
§ 1.5000C-4Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund.
§ 1.5000C-5Anti-abuse rule.
§ 1.5000C-6Examples.
§ 1.5000C-7Effective/applicability date.
§ 1.6001-1Records.
§ 1.6001-2Returns.
§ 1.6011-1General requirement of return, statement, or list.
§ 1.6011-2Returns, etc., of DISC's and former DISC's.
§ 1.6011-3Requirement of statement from payees of certain gambling winnings.
§ 1.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 1.6011-5Required use of magnetic media for corporate income tax returns.
§ 1.6011-6§ 1.6011-6 [Reserved]
§ 1.6011-7Specified tax return preparers required to file individual income tax returns using magnetic media.
§ 1.6011-8Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
§ 1.6011-9Syndicated conservation easement listed transactions.
§ 1.6011-10Micro-captive listed transaction.
§ 1.6011-11Micro-captive transaction of interest.
§ 1.6011-15Charitable remainder annuity trust listed transaction.
§ 1.6011-18Certain partnership related-party basis adjustment transactions as transactions of interest.
§ 1.6012-1Individuals required to make returns of income.
§ 1.6012-2Corporations required to make returns of income.
§ 1.6012-3Returns by fiduciaries.
§ 1.6012-4Miscellaneous returns.
§ 1.6012-5Composite return in lieu of specified form.
§ 1.6012-6Returns by political organizations.
§ 1.6013-1Joint returns.
§ 1.6013-2Joint return after filing separate return.
§ 1.6013-3Treatment of joint return after death of either spouse.
§ 1.6013-4Applicable rules.
§ 1.6013-6Election to treat nonresident alien individual as resident of the United States.
§ 1.6013-7Joint return for year in which nonresident alien becomes resident of the United States.
§ 1.6014-1Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
§ 1.6014-2Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
§ 1.6015-0Table of contents.
§ 1.6015-1Relief from joint and several liability on a joint return.
§ 1.6015-2Relief from liability applicable to all qualifying joint filers.
§ 1.6015-3Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
§ 1.6015-4Equitable relief.
§ 1.6015-5Time and manner for requesting relief.
§ 1.6015-6Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
§ 1.6015-7Tax Court review.
§ 1.6015-8Applicable liabilities.
§ 1.6015-9Effective date.
§ 1.6016-1Declarations of estimated income tax by corporations.
§ 1.6016-2Contents of declaration of estimated tax.
§ 1.6016-3Amendment of declaration.
§ 1.6016-4Short taxable year.
§ 1.6017-1Self-employment tax returns.
§ 1.6031(a)-1Return of partnership income.
§ 1.6031(b)-1TStatements to partners (temporary).
§ 1.6031(b)-2T§ 1.6031(b)-2T REMIC reporting requirements (temporary). [Reserved]
§ 1.6031(c)-1TNominee reporting of partnership information (temporary).
§ 1.6031(c)-2T§ 1.6031(c)-2T Nominee reporting of REMIC information (temporary). [Reserved]
§ 1.6032-1Returns of banks with respect to common trust funds.
§ 1.6033-1Returns by exempt organizations; taxable years beginning before January 1, 1970.
§ 1.6033-2Returns by exempt organizations and returns by certain nonexempt organizations.
§ 1.6033-3Additional provisions relating to private foundations.
§ 1.6033-4Required filing in electronic form for returns by organizations required to file returns under section 6033.
§ 1.6033-5Disclosure by tax-exempt entities that are parties to certain reportable transactions.
§ 1.6033-6Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
§ 1.6034-1Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
§ 1.6035-0Table of contents.
§ 1.6035-1Basis information to persons acquiring property from decedent.
§ 1.6035-2Transitional relief.
§ 1.6036-1Notice of qualification as executor or receiver.
§ 1.6037-1Return of electing small business corporation.
§ 1.6037-2Required use of electronic form for income tax returns of electing small business corporations.
§ 1.6038-1Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
§ 1.6038-2Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
§ 1.6038-3Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
§ 1.6038-4Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group.
§ 1.6038-5Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes.
§ 1.6038A-0Table of contents.
§ 1.6038A-1General requirements and definitions.
§ 1.6038A-2Requirement of return.
§ 1.6038A-3Record maintenance.
§ 1.6038A-4Monetary penalty.
§ 1.6038A-5Authorization of agent.
§ 1.6038A-6Failure to furnish information.
§ 1.6038A-7Noncompliance.
§ 1.6038B-1Reporting of certain transfers to foreign corporations.
§ 1.6038B-1TReporting of certain transactions to foreign corporations (temporary).
§ 1.6038B-2Reporting of certain transfers to foreign partnerships.
§ 1.6038D-0Outline of regulation provisions.
§ 1.6038D-1Reporting with respect to specified foreign financial assets, definition of terms.
§ 1.6038D-2Requirement to report specified foreign financial assets.
§ 1.6038D-3Specified foreign financial assets.
§ 1.6038D-4Information required to be reported.
§ 1.6038D-5Valuation guidelines.
§ 1.6038D-6Specified domestic entities.
§ 1.6038D-7Exceptions from the reporting of certain assets under section 6038D.
§ 1.6038D-8Penalties for failure to disclose.
§ 1.6039-1Returns required in connection with certain options.
§ 1.6039-2Statements to persons with respect to whom information is reported.
§ 1.6039I-1Reporting of certain employer-owned life insurance contracts.
§ 1.6041-1Return of information as to payments of $600 or more.
§ 1.6041-2Return of information as to payments to employees.
§ 1.6041-3Payments for which no return of information is required under section 6041.
§ 1.6041-4Foreign-related items and other exceptions.
§ 1.6041-5Information as to actual owner.
§ 1.6041-6Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
§ 1.6041-7Magnetic media requirement.
§ 1.6041-8Cross-reference to penalties.
§ 1.6041-9Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
§ 1.6041-10Return of information as to payments of winnings from bingo, keno, and slot machine play.
§ 1.6041A-1Returns regarding payments of remuneration for services and certain direct sales.
§ 1.6042-1Return of information as to dividends paid in calendar years before 1963.
§ 1.6042-2Returns of information as to dividends paid.
§ 1.6042-3Dividends subject to reporting.
§ 1.6042-4Statements to recipients of dividend payments.
§ 1.6042-5Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
§ 1.6043-1Return regarding corporate dissolution or liquidation.
§ 1.6043-2Return of information respecting distributions in liquidation.
§ 1.6043-3Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
§ 1.6043-4Information returns relating to certain acquisitions of control and changes in capital structure.
§ 1.6044-1Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
§ 1.6044-2Returns of information as to payments of patronage dividends.
§ 1.6044-3Amounts subject to reporting.
§ 1.6044-4Exemption for certain consumer cooperatives.
§ 1.6044-5Statements to recipients of patronage dividends.
§ 1.6045-0Table of contents.
§ 1.6045-1Returns of information of brokers and barter exchanges.
§ 1.6045-2Furnishing statement required with respect to certain substitute payments.
§ 1.6045-3Information reporting for an acquisition of control or a substantial change in capital structure.
§ 1.6045-4Information reporting on real estate transactions.
§ 1.6045-5Information reporting on payments to attorneys.
§ 1.6045A-1Statements of information required in connection with transfers of securities.
§ 1.6045B-1Returns relating to actions affecting basis of securities.
§ 1.6046-1Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
§ 1.6046A-1Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially.
§ 1.6046-2Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963.
§ 1.6046-3Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
§ 1.6047-1Information to be furnished with regard to employee retirement plan covering an owner-employee.
§ 1.6047-2Information relating to qualifying longevity annuity contracts.
§ 1.6049-1Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
§ 1.6049-2Interest and original issue discount subject to reporting in calendar years before 1983.
§ 1.6049-3Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
§ 1.6049-4Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
§ 1.6049-5Interest and original issue discount subject to reporting after December 31, 1982.
§ 1.6049(d)-5TReporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
§ 1.6049-6Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
§ 1.6049-7Returns of information with respect to REMIC regular interests and collateralized debt obligations.
§ 1.6049-8Interest and original issue discount paid to certain nonresident aliens.
§ 1.6049-9Premium subject to reporting for a debt instrument acquired on or after January 1, 2014.
§ 1.6049-10Reporting of original issue discount on a tax-exempt obligation.
§ 1.6050A-1Reporting requirements of certain fishing boat operators.
§ 1.6050B-1Information returns by person making unemployment compensation payments.
§ 1.6050D-1Information returns relating to energy grants and financing.
§ 1.6050E-1Reporting of State and local income tax refunds.
§ 1.6050H-0Table of contents.
§ 1.6050H-1Information reporting of mortgage interest received in a trade or business from an individual.
§ 1.6050H-2Time, form, and manner of reporting interest received on qualified mortgage.
§ 1.6050H-3Information reporting of mortgage insurance premiums.
§ 1.6050I-0Table of contents.
§ 1.6050I-1Returns relating to cash in excess of $10,000 received in a trade or business.
§ 1.6050I-2Returns relating to cash in excess of $10,000 received as bail by court clerks.
§ 1.6050J-1TQuestions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
§ 1.6050K-1Returns relating to sales or exchanges of certain partnership interests.
§ 1.6050L-1Information return by donees relating to certain dispositions of donated property.
§ 1.6050L-2Information returns by donees relating to qualified intellectual property contributions.
§ 1.6050M-1Information returns relating to persons receiving contracts from certain Federal executive agencies.
§ 1.6050N-1Statements to recipients of royalties paid after December 31, 1986.
§ 1.6050N-2Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
§ 1.6050P-0Table of contents.
§ 1.6050P-1Information reporting for discharges of indebtedness by certain entities.
§ 1.6050P-2Organization a significant trade or business of which is the lending of money.
§ 1.6050S-0Table of contents.
§ 1.6050S-1Information reporting for qualified tuition and related expenses.
§ 1.6050S-2Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses.
§ 1.6050S-3Information reporting for payments of interest on qualified education loans.
§ 1.6050S-4Information reporting for payments of interest on qualified education loans.
§ 1.6050W-1Information reporting for payments made in settlement of payment card and third party network transactions.
§ 1.6050W-2Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions.
§ 1.6050X-1Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities.
§ 1.6050Y-1Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits.
§ 1.6050Y-2Information reporting by acquirers for reportable policy sale payments.
§ 1.6050Y-3Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons.
§ 1.6050Y-4Information reporting by payors for reportable death benefits.
§ 1.6052-1Information returns regarding payment of wages in the form of group-term life insurance.
§ 1.6052-2Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
§ 1.6055-1Information reporting for minimum essential coverage.
§ 1.6055-2Electronic furnishing of statements.
§ 1.6060-1Reporting requirements for tax return preparers.
§ 1.6061-1Signing of returns and other documents by individuals.
§ 1.6062-1Signing of returns, statements, and other documents made by corporations.
§ 1.6063-1Signing of returns, statements, and other documents made by partnerships.
§ 1.6065-1Verification of returns.
§ 1.6071-1Time for filing returns and other documents.
§ 1.6072-1Time for filing returns of individuals, estates, and trusts.
§ 1.6072-2Time for filing returns of corporations.
§ 1.6072-3Income tax due dates postponed in case of China Trade Act corporations.
§ 1.6072-4Time for filing other returns of income.
§ 1.6073-1Time and place for filing declarations of estimated income tax by individuals.
§ 1.6073-2Fiscal years.
§ 1.6073-3Short taxable years.
§ 1.6073-4Extension of time for filing declarations by individuals.
§ 1.6074-1Time and place for filing declarations of estimated income tax by corporations.
§ 1.6074-2Time for filing declarations by corporations in case of a short taxable year.
§ 1.6074-3Extension of time for filing declarations by corporations.
§ 1.6081-1Extension of time for filing returns.
§ 1.6081-2Automatic extension of time to file certain returns filed by partnerships.
§ 1.6081-3Automatic extension of time for filing corporation income tax returns.
§ 1.6081-4Automatic extension of time for filing individual income tax return.
§ 1.6081-5Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
§ 1.6081-6Automatic extension of time to file estate or trust income tax return.
§ 1.6081-7Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.
§ 1.6081-8Extension of time to file certain information returns.
§ 1.6081-9Automatic extension of time to file exempt or political organization returns.
§ 1.6081-10Automatic extension of time to file withholding tax return for U.S. source income of foreign persons.
§ 1.6081-11Automatic extension of time for filing certain employee plan returns.
§ 1.6091-1Place for filing returns or other documents.
§ 1.6091-2Place for filing income tax returns.
§ 1.6091-3Filing certain international income tax returns.
§ 1.6091-4Exceptional cases.
§ 1.6102-1Computations on returns or other documents.
§ 1.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 1.6107-2Form and manner of furnishing copy of return and retaining copy or record.
§ 1.6109-1Identifying numbers.
§ 1.6109-2Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
§ 1.6115-1Disclosure requirements for quid pro quo contributions.
§ 1.6109-2AFurnishing identifying number of income tax return preparer.
§ 1.6151-1Time and place for paying tax shown on returns.
§ 1.6153-1Payment of estimated tax by individuals.
§ 1.6153-2Fiscal years.
§ 1.6153-3Short taxable years.
§ 1.6153-4Extension of time for paying the estimated tax.
§ 1.6161-1Extension of time for paying tax or deficiency.
§ 1.6162-1Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
§ 1.6164-1Extensions of time for payment of taxes by corporations expecting carrybacks.
§ 1.6164-2Amount of tax the time for payment of which may be extended.
§ 1.6164-3Computation of the amount of reduction of the tax previously determined.
§ 1.6164-4Payment of remainder of tax where extension relates to only part of the tax.
§ 1.6164-5Period of extension.
§ 1.6164-6Revised statements.
§ 1.6164-7Termination by district director.
§ 1.6164-8Payments on termination.
§ 1.6164-9Cross references.
§ 1.6165-1Bonds where time to pay the tax or deficiency has been extended.
§ 1.6302-1Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
§ 1.6302-2Deposit rules for tax withheld on nonresident aliens and foreign corporations.
§ 1.6302-3Deposit rules for estimated taxes of certain trusts.
§ 1.6302-4Voluntary payments by electronic funds transfer.
§ 1.6361-1Collection and administration of qualified State individual income taxes.
§ 1.6411-1Tentative carryback adjustments.
§ 1.6411-2Computation of tentative carryback adjustment.
§ 1.6411-3Allowance of adjustments.
§ 1.6411-4Consolidated groups.
§ 1.6414-1Credit or refund of tax withheld on nonresident aliens and foreign corporations.
§ 1.6417-0Table of Contents.
§ 1.6417-1Elective payment election of applicable credits.
§ 1.6417-2Rules for making elective payment elections.
§ 1.6417-3Special rules for electing taxpayers.
§ 1.6417-4Elective payment election for electing taxpayers that are partnerships or S corporations.
§ 1.6417-5Additional information and registration.
§ 1.6417-6Special rules.
§ 1.6418-0Table of contents.
§ 1.6418-1Transfer of eligible credits.
§ 1.6418-2Rules for making transfer elections.
§ 1.6418-3Additional rules for partnerships and S corporations.
§ 1.6418-4Additional information and registration.
§ 1.6418-5Special rules.
§ 1.6425-1Adjustment of overpayment of estimated income tax by corporation.
§ 1.6425-2Computation of adjustment of overpayment of estimated tax.
§ 1.6425-3Allowance of adjustments.
§ 1.6654-1Addition to the tax in the case of an individual.
§ 1.6654-2Exceptions to imposition of the addition to the tax in the case of individuals.
§ 1.6654-3Short taxable years of individuals.
§ 1.6654-4§ 1.6654-4 [Reserved]
§ 1.6654-5Payments of estimated tax.
§ 1.6654-6Nonresident alien individuals.
§ 1.6654-7Applicability.
§ 1.6655-0Table of contents.
§ 1.6655-1Addition to the tax in the case of a corporation.
§ 1.6655-2Annualized income installment method.
§ 1.6655-2TSafe harbor for certain installments of tax due before July 1, 1987 (temporary).
§ 1.6655-3Adjusted seasonal installment method.
§ 1.6655-4Large corporations.
§ 1.6655-5Short taxable year.
§ 1.6655-6Methods of accounting.
§ 1.6655-7Addition to tax on account of excessive adjustment under section 6425.
§ 1.6655(e)-1Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§ 1.6662-0Table of contents.
§ 1.6662-1Overview of the accuracy-related penalty.
§ 1.6662-2Accuracy-related penalty.
§ 1.6662-3Negligence or disregard of rules or regulations.
§ 1.6662-4Substantial understatement of income tax.
§ 1.6662-5Substantial and gross valuation misstatements under chapter 1.
§ 1.6662-5TSubstantial and gross valuation misstatements under chapter 1 (temporary).
§ 1.6662-6Transactions between persons described in section 482 and net section 482 transfer price adjustments.
§ 1.6662-7Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
§ 1.6662-9Inconsistent estate basis reporting.
§ 1.6664-0Table of contents.
§ 1.6664-1Accuracy-related and fraud penalties; definitions, effective date and special rules.
§ 1.6664-2Underpayment.
§ 1.6664-3Ordering rules for determining the total amount of penalties imposed.
§ 1.6664-4Reasonable cause and good faith exception to section 6662 penalties.
§ 1.6664-4TReasonable cause and good faith exception to section 6662 penalties.
§ 1.6694-0Table of contents.
§ 1.6694-1Section 6694 penalties applicable to tax return preparers.
§ 1.6694-2Penalty for understatement due to an unreasonable position.
§ 1.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 1.6694-4Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 1.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 1.6695-2Tax return preparer due diligence requirements for certain tax returns and claims.
§ 1.6696-1Claims for credit or refund by tax return preparers or appraisers.
§ 1.6709-1TPenalties with respect to mortgage credit certificates (temporary).
§ 1.6851-1Termination assessments of income tax.
§ 1.6851-2Certificates of compliance with income tax laws by departing aliens.
§ 1.6851-3Furnishing of bond to insure payment; cross reference.
§ 1.7476-1Interested parties.
§ 1.7476-2Notice to interested parties.
§ 1.7476-3Notice of determination.
§ 1.7519-0TTable of contents (temporary).
§ 1.7519-1TRequired payments for entities electing not to have required year (temporary).
§ 1.7519-2TRequired payments—procedures and administration (temporary).
§ 1.7519-3TEffective date (temporary).
§ 1.7520-1Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
§ 1.7520-2Valuation of charitable interests.
§ 1.7520-3Limitation on the application of section 7520.
§ 1.7520-4Transitional rules.
§ 1.7701-1Definitions; spouse, husband and wife, husband, wife, marriage.
§ 1.7701(l)-0Table of contents.
§ 1.7701(l)-1Conduit financing arrangements.
§ 1.7701(l)-3Recharacterizing financing arrangements involving fast-pay stock.
§ 1.7701(l)-4Rules regarding inversion transactions.
§ 1.7702-0Table of contents.
§ 1.7702-2Attained age of the insured under a life insurance contract.
§ 1.7702B-1Consumer protection provisions.
§ 1.7702B-2Special rules for pre-1997 long-term care insurance contracts.
§ 1.7703-1Determination of marital status.
§ 1.7704-1Publicly traded partnerships.
§ 1.7704-2Transition provisions.
§ 1.7704-3Qualifying income.
§ 1.7704-4Qualifying income—mineral and natural resources.
§ 1.7872-1 - 1.7872-4§§ 1.7872-1-1.7872-4 [Reserved]
§ 1.7872-5Exempted loans.
§ 1.7872-5TExempted loans (temporary).
§ 1.7872-15Split-dollar loans.
§ 1.7872-16Loans to an exchange facilitator under § 1.468B-6.
§ 1.7874-1Disregard of affiliate-owned stock.
§ 1.7874-2Surrogate foreign corporation.
§ 1.7874-3Substantial business activities.
§ 1.7874-4Disregard of certain stock related to the domestic entity acquisition.
§ 1.7874-5Effect of certain transfers of stock related to the acquisition.
§ 1.7874-6Stock transferred by members of the EAG.
§ 1.7874-7Disregard of certain stock attributable to passive assets.
§ 1.7874-8Disregard of certain stock attributable to serial acquisitions.
§ 1.7874-9Disregard of certain stock in third-country transactions.
§ 1.7874-10Disregard of certain distributions.
§ 1.7874-11Rules regarding inversion gain.
§ 1.7874-12Definitions.
§ 1.9000-1Statutory provisions.
§ 1.9000-2Effect of repeal in general.
§ 1.9000-3Requirement of statement showing increase in tax liability.
§ 1.9000-4Form and content of statement.
§ 1.9000-5Effect of filing statement.
§ 1.9000-6Provisions for the waiver of interest.
§ 1.9000-7Provisions for estimated tax.
§ 1.9000-8Extension of time for making certain payments.
§ 1.9001Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.
§ 1.9001-1Change from retirement to straight-line method of computing depreciation.
§ 1.9001-2Basis adjustments for taxable years beginning on or after 1956 adjustment date.
§ 1.9001-3Basis adjustments for taxable years between changeover date and 1956 adjustment date.
§ 1.9001-4Adjustments required in computing excess-profits credit.
§ 1.9002Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
§ 1.9002-1Purpose, applicability, and definitions.
§ 1.9002-2Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
§ 1.9002-3Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
§ 1.9002-4Election to pay net increase in tax in installments.
§ 1.9002-5Special rules relating to interest.
§ 1.9002-6Acquiring corporation.
§ 1.9002-7Statute of limitations.
§ 1.9002-8Manner of exercising elections.
§ 1.9003Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
§ 1.9003-1Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.
§ 1.9003-2Effect of election.
§ 1.9003-3Statutes of limitation.
§ 1.9003-4Manner of exercising election.
§ 1.9003-5Terms; applicability of other laws.
§ 1.9004Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
§ 1.9004-1Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.
§ 1.9004-2Effect of election.
§ 1.9004-3Statutes of limitation.
§ 1.9004-4Manner of exercising election.
§ 1.9004-5Terms; applicability of other laws.
§ 1.9005Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
§ 1.9005-1Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
§ 1.9005-2Effect of election.
§ 1.9005-3Statutes of limitation.
§ 1.9005-4Manner of exercising election.
§ 1.9005-5Terms; applicability of other laws.
§ 1.9006Statutory provisions; Tax Reform Act of 1969.
§ 1.9006-1Interest and penalties in case of certain taxable years.
§ 1.9101-1Permission to submit information required by certain returns and statements on magnetic tape.
§ 1.9200-1Deduction for motor carrier operating authority.
§ 1.9200-2Manner of taking deduction.
§ 1.9300-1Reduction in taxable income for housing displaced individuals.