26 CFR · Internal Revenue
§ 1.280H-0T — Table of contents (temporary).
26 CFR § 1.280H-0T
This text of 26 C.F.R. § 1.280H-0T (Table of contents (temporary).) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.280H-0T (2026).
Text
§ 1.280H-0T Table of contents (temporary). This section lists the captions that appear in the temporary regulations under section 280H. § 1.280H-1T Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).
(a)Introduction.
(b)Limitations on certain deductions of a personal service corporation.
(1)In general.
(2)Carryover of nondeductible amounts.
(3)Disallowance inapplicable for certain purposes.
(4)Definition of applicable amount.
(i)In general.
(ii)Special rule for certain indirect payments.
(iii)Examples.
(c)Minimum distribution requirement.
(1)Determination of whether requirement satisfied.
(i)In general.
(ii)Employee-owner defined.
(2)Preceding year test.
(i)In general.
(ii)Ex
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Related
§ 1.280
26 C.F.R. § 1.280
Nearby Sections
11
§ 1.280F-5T
Leased property (temporary).§ 1.280F-6
Special rules and definitions.§ 1.280F-7
Property leased after December 31, 1986.§ 1.280G-1
Golden parachute payments.§ 1.280H-0T
Table of contents (temporary).§ 1.274-5A
Substantiation requirements.§ 1.281-1
In general.§ 1.281-3
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.280H-0T, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.280H-0T.