FEDERAL · 26 CFR

§ 1.61.21 — Not Yet Available

26 C.F.R. § 1.61.21

26 C.F.R. § 1.61.21 is referenced in other legal documents but could not be loaded from the eCFR.

This section may have been removed, reserved, or renumbered. Browse Part 1 or Title 26 — Internal Revenue for available sections.

Nearby Sections

15

§ 1.0-1

Internal Revenue Code of 1954 and regulations.

§ 1.1-1

Income tax on individuals.

§ 1.1-2

Limitation on tax.

§ 1.1-3

Change in rates applicable to taxable year.

§ 1.1(h)-1

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).

§ 1.2-1

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

§ 1.2-2

Definitions and special rules.

§ 1.3-1

Application of optional tax.

§ 1.4-1

Number of exemptions.

§ 1.4-2

§ 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.