FEDERAL · 26 CFR

§ 1.182 — Not Yet Available

26 C.F.R. § 1.182

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§ 1.0-1

Internal Revenue Code of 1954 and regulations.

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Income tax on individuals.

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Limitation on tax.

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Change in rates applicable to taxable year.

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Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.

§ 1.1(i)-1T

Questions and answers relating to the tax on unearned income certain minor children (Temporary).

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Tax in case of joint return of husband and wife or the return of a surviving spouse.

§ 1.2-2

Definitions and special rules.

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Application of optional tax.

§ 1.4-1

Number of exemptions.

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§ 1.4-3

Husband and wife filing separate returns.

§ 1.4-4

Short taxable year caused by death.

§ 1.11-1

Tax on corporations.

§ 1.15-1

Changes in rate during a taxable year.