26 CFR 1 - INCOME TAXES
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- § 1.0-1 — Internal Revenue Code of 1954 and regulations.
- — Normal Taxes and Surtaxes
- § 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).
- § 1.1-1 — Income tax on individuals.
- § 1.1-2 — Limitation on tax.
- § 1.1-3 — Change in rates applicable to taxable year.
- § 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 — Elections.
- § 1.4-3 — Husband and wife filing separate returns.
- § 1.4-4 — Short taxable year caused by death.
- — Tax on Corporations
- § 1.11-1 — Tax on corporations.
- — Changes in Rates During a Taxable Year
- § 1.15-1 — Changes in rate during a taxable year.
- § 1.21-1 — Expenses for household and dependent care services necessary for gainful employment.
- § 1.21-2 — Limitations on amount creditable.
- § 1.21-3 — Special rules applicable to married taxpayers.
- § 1.21-4 — Payments to certain related individuals.
- § 1.23-1 — Residential energy credit.
- § 1.23-2 — Definitions.
- § 1.23-3 — Special rules.
- § 1.23-4 — Performance and quality standards [Reserved]
- § 1.23-5 — Certification procedures.
- § 1.23-6 — Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources.
- § 1.25-1T — Credit for interest paid on certain home mortgages (Temporary).
- § 1.25-2T — Amount of credit (Temporary).
- § 1.25-3 — Qualified mortgage credit certificate.
- § 1.25-3T — Qualified mortgage credit certificate (Temporary).
- § 1.25-4T — Qualified mortgage credit certificate program (Temporary).
- § 1.25-5T — Limitation on aggregate amount of mortgage credit certificates (Temporary).
- § 1.25-6T — Form of qualified mortgage credit certificate (Temporary).
- § 1.25-7T — Public notice (Temporary).
- § 1.25-8T — Reporting requirements (Temporary).
- § 1.25A-0 — Table of contents.
- § 1.25A-1 — Calculation of education tax credit and general eligibility requirements.
- § 1.25A-2 — Definitions.
- § 1.25A-3 — Hope Scholarship Credit.
- § 1.25A-4 — Lifetime Learning Credit.
- § 1.25A-5 — Special rules relating to characterization and timing of payments.
- § 1.28-0 — Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
- § 1.28-1 — Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- — credits allowable under sections 30 through 45D
- § 1.30-1 — Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
- § 1.31-1 — Credit for tax withheld on wages.
- § 1.31-2 — Credit for “special refunds” of employee social security tax.
- § 1.32-2 — Earned income credit for taxable years beginning after December 31, 1978.
- § 1.32-3 — Eligibility requirements after denial of the earned income credit.
- § 1.34-1 — Special rule for owners of certain business entities.
- § 1.35-1 — Partially tax-exempt interest received by individuals.
- § 1.35-2 — Taxpayers not entitled to credit.
- § 1.37-1 — General rules for the credit for the elderly.
- § 1.37-2 — Credit for individuals age 65 or over.
- § 1.37-3 — Credit for individuals under age 65 who have public retirement system income.
- § 1.38-1 — Investment in certain depreciable property.
- § 1.40-1 — Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
- § 1.41-0 — Table of contents.
- § 1.41-0T — Table of contents (temporary).
- § 1.41-1 — Credit for increasing research activities.
- § 1.41-2 — Qualified research expenses.
- § 1.41-3 — Base amount for taxable years beginning on or after January 3, 2001.
- § 1.41-4 — Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
- § 1.41-4A — Qualified research for taxable years beginning before January 1, 1986.
- § 1.41-5 — Basic research for taxable years beginning after December 31, 1986 [Reserved]
- § 1.41-5A — Basic research for taxable years beginning before January 1, 1987.
- § 1.41-6 — Aggregation of expenditures.
- § 1.41-6T — Aggregation of expenditures (temporary).
- § 1.41-7 — Special rules.
- § 1.41-8 — Alternative incremental credit.
- § 1.41-8T — Alternative incremental credit (temporary).
- § 1.41-9 — Alternative simplified credit.
- § 1.41-9T — Alternative simplified credit (temporary).
- § 1.42-0 — Table of contents.
- § 1.42-1 — Limitation 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.
- § 1.42-1T — Limitation 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 — Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer.
- § 1.42-3 — Treatment 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).
- § 1.42-4 — Application of not-for-profit rules of section 183 to low-income housing credit activities.
- § 1.42-5 — Monitoring compliance with low-income housing credit requirements.
- § 1.42-6 — Buildings qualifying for carryover allocations.
- § 1.42-7 — Substantially bond-financed buildings [Reserved]
- § 1.42-8 — Election of appropriate percentage month.
- § 1.42-9 — For use by the general public.
- § 1.42-10 — Utility allowances.
- § 1.42-11 — Provision of services.
- § 1.42-12 — Effective dates and transitional rules.
- § 1.42-13 — Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
- § 1.42-14 — Allocation rules for post-2000 State housing credit ceiling amount.
- § 1.42-15 — Available unit rule.
- § 1.42-16 — Eligible basis reduced by federal grants.
- § 1.42-17 — Qualified allocation plan.
- § 1.42A-1 — General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
- § 1.43-0 — Table of contents.
- § 1.43-1 — The enhanced oil recovery credit—general rules.
- § 1.43-2 — Qualified enhanced oil recovery project.
- § 1.43-3 — Certification
- § 1.43-4 — Qualified enhanced oil recovery costs.
- § 1.43-5 — At-risk limitation [Reserved]
- § 1.43-6 — Election out of section 43.
- § 1.43-7 — Effective date of regulations.
- § 1.44-1 — Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
- § 1.44-2 — Property to which credit for purchase of new principal residence applies.
- § 1.44-3 — Certificate by seller.
- § 1.44-4 — Recapture for certain dispositions.
- § 1.44-5 — Definitions.
- § 1.44B-1 — Credit for employment of certain new employees.
- — Research Credit—For Taxable Years Beginning Before January 1, 1990
- § 1.41-0A — Table of contents.
- § 1.41-3A — Base period research expense.
- — rules for computing credit for investment in certain depreciable property
- § 1.45D-1 — New markets tax credit.
- § 1.45G-0 — Table of contents for the railroad track maintenance credit rules.
- § 1.45G-1 — Railroad track maintenance credit.
- § 1.46-1 — Determination of amount.
- § 1.46-2 — Carryback and carryover of unused credit.
- § 1.46-3 — Qualified investment.
- § 1.46-4 — Limitations with respect to certain persons.
- § 1.46-5 — Qualified progress expenditures.
- § 1.46-6 — Limitation in case of certain regulated companies.
- § 1.46-7 — Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
- § 1.46-8 — Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
- § 1.46-9 — Requirements for taxpayers electing an extra one-half percent additional investment credit.
- § 1.46-10 — [Reserved]
- § 1.46-11 — Commuter highway vehicles.
- § 1.47-1 — Recomputation of credit allowed by section 38.
- § 1.47-2 — “Disposition” and “cessation”.
- § 1.47-3 — Exceptions to the application of § 1.47-1.
- § 1.47-4 — Electing small business corporation.
- § 1.47-5 — Estates and trusts.
- § 1.47-6 — Partnerships.
- § 1.48-1 — Definition of section 38 property.
- § 1.48-2 — New section 38 property.
- § 1.48-3 — Used section 38 property.
- § 1.48-4 — Election of lessor of new section 38 property to treat lessee as purchaser.
- § 1.48-5 — Electing small business corporations.
- § 1.48-6 — Estates and trusts.
- § 1.48-9 — Definition of energy property.
- § 1.48-10 — Single purpose agricultural or horticultural structures.
- § 1.48-11 — Qualified rehabilitated building; expenditures incurred before January 1, 1982.
- § 1.48-12 — Qualified rehabilitated building; expenditures incurred after December 31, 1981.
- § 1.50-1 — Restoration of credit.
- — rules for computing credit for expenses of work incentive programs
- § 1.50A-1 — Determination of amount.
- § 1.50A-2 — Carryback and carryover of unused credit.
- § 1.50A-3 — Recomputation of credit allowed by section 40.
- § 1.50A-4 — Exceptions to the application of § 1.50A-3.
- § 1.50A-5 — Electing small business corporations.
- § 1.50A-6 — Estates and trusts.
- § 1.50A-7 — Partnerships.
- § 1.50B-1 — Definitions of WIN expenses and WIN employees.
- § 1.50B-2 — Electing small business corporations.
- § 1.50B-3 — Estates and trusts.
- § 1.50B-4 — Partnerships.
- § 1.50B-5 — Limitations with respect to certain persons.
- § 1.51-1 — Amount of credit.
- — Tax Surcharge
- § 1.52-1 — Trades or businesses that are under common control.
- § 1.52-2 — Adjustments for acquisitions and dispositions.
- § 1.52-3 — Limitations with respect to certain persons.
- § 1.53-1 — Limitation based on amount of tax.
- § 1.53-2 — Carryback and carryover of unused credit.
- § 1.53-3 — Separate rule for pass-through of jobs credit.
- § 1.55-1 — Alternative minimum taxable income.
- § 1.56-0 — Table of contents to § 1.56-1, adjustment for book income of corporations.
- § 1.56-1 — Adjustment for the book income of corporations.
- — Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970
- § 1.56(g)-0 — Table of Contents.
- § 1.56(g)-1 — Adjusted current earnings.
- § 1.56A-1 — Imposition of tax.
- § 1.56A-2 — Deferral of tax liability in case of certain net operating losses.
- § 1.56A-3 — Effective date.
- § 1.56A-4 — Certain taxpayers.
- § 1.56A-5 — Tax carryovers.
- — Tax Preference Regulations
- § 1.57-0 — Scope.
- § 1.57-1 — Items of tax preference defined.
- §§ 1.57-2—1.57-3 — [Reserved]
- § 1.57-4 — Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
- § 1.57-5 — Records to be kept.
- § 1.58-1 — Minimum tax exemption.
- § 1.58-2 — General rules for conduit entities; partnerships and partners.
- § 1.58-3 — Estates and trusts.
- § 1.58-3T — Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
- § 1.58-4 — Electing small business corporations.
- § 1.58-5 — Common trust funds.
- § 1.58-6 — Regulated investment companies; real estate investment trusts.
- § 1.58-7 — Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
- § 1.58-8 — Capital gains and stock options.
- § 1.58-9 — Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.
- § 1.59-1 — Optional 10-year writeoff of certain tax preferences.
- § 1.60 — [Reserved]
- — Definition of Gross Income, Adjusted Gross Income, and Taxable Income
- § 1.61-1 — Gross income.
- § 1.61-2 — Compensation for services, including fees, commissions, and similar items.
- § 1.61-2T — Taxation of fringe benefits—1985 through 1988 (temporary).
- § 1.61-3 — Gross income derived from business.
- § 1.61-4 — Gross income of farmers.
- § 1.61-5 — Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
- § 1.61-6 — Gains derived from dealings in property.
- § 1.61-7 — Interest.
- § 1.61-8 — Rents and royalties.
- § 1.61-9 — Dividends.
- § 1.61-10 — Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
- § 1.61-11 — Pensions.
- § 1.61-12 — Income from discharge of indebtedness.
- § 1.61-13 — Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
- § 1.61-14 — Miscellaneous items of gross income.
- § 1.61-15 — Options received as payment of income.
- § 1.61-21 — Taxation of fringe benefits.
- § 1.61-22 — Taxation of split-dollar life insurance arrangements.
- § 1.62-1 — Adjusted gross income.
- § 1.62-1T — Adjusted gross income (temporary).
- § 1.62-2 — Reimbursements and other expense allowance arrangements.
- § 1.63-1 — Change of treatment with respect to the zero bracket amount and itemized deductions.
- § 1.63-2 — Cross reference.
- § 1.66-1 — Treatment of community income.
- § 1.66-2 — Treatment of community income where spouses live apart.
- § 1.66-3 — Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
- § 1.66-4 — Request for relief from the Federal income tax liability resulting from the operation of community property law.
- § 1.66-5 — Effective date.
- § 1.67-1T — 2-percent floor on miscellaneous itemized deductions (temporary).
- § 1.67-2T — Treatment of pass-through entities (temporary).
- § 1.67-3 — Allocation of expenses by real estate mortgage investment conduits.
- § 1.67-3T — Allocation of expenses by real estate mortgage investment conduits (temporary).
- § 1.67-4T — Allocation of expenses by nongrantor trusts and estates (temporary [Reserved]
- — Items Specifically Included in Gross Income
- § 1.71-1 — Alimony and separate maintenance payments; income to wife or former wife.
- § 1.71-1T — Alimony and separate maintenance payments (temporary).
- § 1.71-2 — Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
- § 1.72(e)-1T — Treatment of distributions where substantially all contributions are employee contributions (temporary).
- § 1.72(p)-1 — Loans treated as distributions.
- § 1.72-1 — Introduction.
- § 1.72-2 — Applicability of section.
- § 1.72-3 — Excludable amounts not income.
- § 1.72-4 — Exclusion ratio.
- § 1.72-5 — Expected return.
- § 1.72-6 — Investment in the contract.
- § 1.72-7 — Adjustment in investment where a contract contains a refund feature.
- § 1.72-8 — Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
- § 1.72-9 — Tables.
- § 1.72-10 — Effect of transfer of contracts on investment in the contract.
- § 1.72-11 — Amounts not received as annuity payments.
- § 1.72-12 — Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
- § 1.72-13 — Special rule for employee contributions recoverable in three years.
- § 1.72-14 — Exceptions from application of principles of section 72.
- § 1.72-15 — Applicability of section 72 to accident or health plans.
- § 1.72-16 — Life insurance contracts purchased under qualified employee plans.
- § 1.72-17 — Special rules applicable to owner-employees.
- § 1.72-17A — Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
- § 1.72-18 — Treatment of certain total distributions with respect to self-employed individuals.
- § 1.73-1 — Services of child.
- § 1.74-1 — Prizes and awards.
- § 1.75-1 — Treatment of bond premiums in case of dealers in tax-exempt securities.
- § 1.77-1 — Election to consider Commodity Credit Corporation loans as income.
- § 1.77-2 — Effect of election to consider commodity credit loans as income.
- § 1.78-1 — Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit.
- § 1.79-0 — Group-term life insurance—definitions of certain terms.
- § 1.79-1 — Group-term life insurance—general rules.
- § 1.79-2 — Exceptions to the rule of inclusion.
- § 1.79-3 — Determination of amount equal to cost of group-term life insurance.
- § 1.79-4T — Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
- § 1.82-1 — Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
- § 1.83-1 — Property transferred in connection with the performance of services.
- § 1.83-2 — Election to include in gross income in year of transfer.
- § 1.83-3 — Meaning and use of certain terms.
- § 1.83-4 — Special rules.
- § 1.83-5 — Restrictions that will never lapse.
- § 1.83-6 — Deduction by employer.
- § 1.83-7 — Taxation of nonqualified stock options.
- § 1.83-8 — Applicability of section and transitional rules.
- § 1.84-1 — Transfer of appreciated property to political organizations.
- § 1.85-1 — Unemployment compensation.
- § 1.88-1 — Nuclear decommissioning costs.
- — Items Specifically Excluded From Gross Income
- § 1.101-1 — Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
- § 1.101-2 — Employees' death benefits.
- § 1.101-3 — Interest payments.
- § 1.101-4 — Payment of life insurance proceeds at a date later than death.
- § 1.101-5 — Alimony, etc., payments.
- § 1.101-6 — Effective date.
- § 1.101-7 — Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
- § 1.102-1 — Gifts and inheritances.
- § 1.103(n)-1T — Limitation on aggregrate amount of private activity bonds (temporary).
- § 1.103(n)-2T — Private activity bond defined (temporary).
- § 1.103(n)-3T — Private activity bond limit (temporary).
- § 1.103(n)-4T — Elective carryforward of unused private activity bond limit (temporary).
- § 1.103(n)-5T — Certification of no consideration for allocation (temporary).
- § 1.103(n)-6T — Determinations of population (temporary).
- § 1.103(n)-7T — Election to allocate State ceiling to certain facilities for local furnishing of electricity (temporary).
- § 1.103-1 — Interest upon obligations of a State, territory, etc.
- § 1.103-2 — Dividends from shares and stock of Federal agencies or instrumentalities.
- § 1.103-3 — Interest upon notes secured by mortgages executed to Federal agencies or instrumentalities.
- § 1.103-4 — Interest upon United States obligations.
- § 1.103-5 — Treasury bond exemption in the case of trusts or partnerships.
- § 1.103-6 — Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States.
- § 1.103-7 — Industrial development bonds.
- § 1.103-8 — Interest on bonds to finance certain exempt facilities.
- § 1.103-9 — Interest on bonds to finance industrial parks.
- § 1.103-10 — Exemption for certain small issues of industrial development bonds.
- § 1.103-11 — Bonds held by substantial users.
- § 1.103-16 — Obligations of certain volunteer fire departments.
- § 1.103A-2 — Qualified mortgage bond.
- § 1.104-1 — Compensation for injuries or sickness.
- § 1.105-1 — Amounts attributable to employer contributions.
- § 1.105-2 — Amounts expended for medical care.
- § 1.105-3 — Payments unrelated to absence from work.
- § 1.105-4 — Wage continuation plans.
- § 1.105-5 — Accident and health plans.
- § 1.105-6 — Special rules for employees retired before January 27, 1975.
- § 1.105-11 — Self-insured medical reimbursement plan.
- § 1.106-1 — Contributions by employer to accident and health plans.
- § 1.107-1 — Rental value of parsonages.
- § 1.108(c)-1T — [Reserved]
- § 1.108(i)-0T — Definitions (temporary).
- § 1.108(i)-1T — Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations (temporary).
- § 1.108(i)-2T — Application of section 108(i) to partnerships and S corporations (temporary).
- § 1.108(i)-3T — Rules for the deduction of OID (temporary).
- § 1.108-1 — [Reserved]
- § 1.108-2 — Acquisition of indebtedness by a person related to the debtor.
- § 1.108-3 — Intercompany losses and deductions.
- § 1.108-4 — Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
- § 1.108-5 — Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
- § 1.108-6 — Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
- § 1.108-7 — Reduction of attributes.
- § 1.109-1 — Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
- § 1.110-1 — Qualified lessee construction allowances.
- § 1.111-1 — Recovery of certain items previously deducted or credited.
- § 1.112-1 — Combat zone compensation of members of the Armed Forces.
- § 1.113-1 — Mustering-out payments for members of the Armed Forces.
- § 1.117-1 — Exclusion of amounts received as a scholarship or fellowship grant.
- § 1.117-2 — Limitations.
- § 1.117-3 — Definitions.
- § 1.117-4 — Items not considered as scholarships or fellowship grants.
- § 1.117-5 — Federal grants requiring future service as a Federal employee.
- § 1.118-1 — Contributions to the capital of a corporation.
- § 1.118-2 — Contribution in aid of construction.
- § 1.119-1 — Meals and lodging furnished for the convenience of the employer.
- § 1.120-1 — Statutory subsistence allowance received by police.
- § 1.120-3 — Notice of application for recognition of status of qualified group legal services plan.
- § 1.121-1 — Exclusion of gain from sale or exchange of a principal residence.
- § 1.121-2 — Limitations.
- § 1.121-3 — Reduced maximum exclusion for taxpayers failing to meet certain requirements.
- § 1.121-4 — Special rules.
- § 1.121-5 — Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
- § 1.122-1 — Applicable rules relating to certain reduced uniformed services retirement pay.
- § 1.123-1 — Exclusion of insurance proceeds for reimbursement of certain living expenses.
- § 1.125-3 — Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
- § 1.125-4 — Permitted election changes.
- § 1.125-4T — Permitted election changes (temporary).
- § 1.127-1 — Amounts received under a qualified educational assistance program.
- § 1.127-2 — Qualified educational assistance program.
- § 1.132-0 — Outline of regulations under section 132.
- § 1.132-1 — Exclusion from gross income for certain fringe benefits.
- § 1.132-1T — Exclusion from gross income of certain fringe benefits—1985 through 1988 (temporary).
- § 1.132-2 — No-additional-cost services.
- § 1.132-2T — No-additional-cost service—1985 through 1988 (temporary).
- § 1.132-3 — Qualified employee discounts.
- § 1.132-3T — Qualified employee discount—1985 through 1988 (temporary).
- § 1.132-4 — Line of business limitation.
- § 1.132-4T — Line of business limitation—1985 through 1988 (temporary).
- § 1.132-5 — Working condition fringes.
- § 1.132-5T — Working condition fringe—1985 through 1988 (temporary).
- § 1.132-6 — De minimis fringes.
- § 1.132-6T — De minimis fringe—1985 through 1988 (temporary).
- § 1.132-7 — Employer-operated eating facilities.
- § 1.132-7T — Treatment of employer-operated eating facilities—1985 through 1988 (temporary).
- § 1.132-8 — Fringe benefit nondiscrimination rules.
- § 1.132-8T — Nondiscrimination rules—1985 through 1988 (temporary).
- § 1.132-9 — Qualified transportation fringes.
- § 1.133-1T — Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).
- § 1.141-0 — Table of contents.
- — Tax Exemption Requirements for State and Local Bonds
- § 1.141-1 — Definitions and rules of general application.
- § 1.141-2 — Private activity bond tests.
- § 1.141-3 — Definition of private business use.
- § 1.141-4 — Private security or payment test.
- § 1.141-5 — Private loan financing test.
- § 1.141-6 — Allocation and accounting rules.
- § 1.141-7 — Special rules for output facilities.
- § 1.141-8 — $15 million limitation for output facilities.
- § 1.141-9 — Unrelated or disproportionate use test.
- § 1.141-10 — Coordination with volume cap [Reserved]
- § 1.141-11 — Acquisition of nongovernmental output property [Reserved]
- § 1.141-12 — Remedial actions.
- § 1.141-13 — Refunding issues.
- § 1.141-14 — Anti-abuse rules.
- § 1.141-15 — Effective dates.
- § 1.141-16 — Effective dates for qualified private activity bond provisions.
- § 1.142(a)(5)-1 — Exempt facility bonds: Sewage facilities.
- § 1.142(f)(4)-1 — Manner of making election to terminate tax-exempt bond financing.
- § 1.142-0 — Table of contents.
- § 1.142-1 — Exempt facility bonds.
- § 1.142-2 — Remedial actions.
- § 1.142-3 — Refunding Issues [Reserved]
- § 1.142-4 — Use of proceeds to provide a facility.
- § 1.143(g)-1 — Requirements related to arbitrage.
- § 1.144-0 — Table of contents.
- § 1.144-1 — Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
- § 1.144-2 — Remedial actions.
- § 1.145-0 — Table of contents.
- § 1.145-1 — Qualified 501(c)(3) bonds.
- § 1.145-2 — Application of private activity bond regulations.
- § 1.147(b)-1 — Bond maturity limitation-treatment of working capital.
- § 1.147-0 — Table of contents.
- § 1.147-1 — Other requirements applicable to certain private activity bonds.
- § 1.147-2 — Remedial actions.
- § 1.148-0 — Scope and table of contents.
- § 1.148-1 — Definitions and elections.
- § 1.148-2 — General arbitrage yield restriction rules.
- § 1.148-3 — General arbitrage rebate rules.
- § 1.148-4 — Yield on an issue of bonds.
- § 1.148-5 — Yield and valuation of investments.
- § 1.148-6 — General allocation and accounting rules.
- § 1.148-7 — Spending exceptions to the rebate requirement.
- § 1.148-8 — Small issuer exception to rebate requirement.
- § 1.148-9 — Arbitrage rules for refunding issues.
- § 1.148-10 — Anti-abuse rules and authority of Commissioner.
- § 1.148-11 — Effective dates.
- § 1.149(b)-1 — Federally guaranteed bonds.
- § 1.149(d)-1 — Limitations on advance refundings.
- § 1.149(e)-1 — Information reporting requirements for tax-exempt bonds.
- § 1.149(g)-1 — Hedge bonds.
- § 1.150-1 — Definitions.
- § 1.150-2 — Proceeds of bonds used for reimbursement.
- § 1.150-4 — Change in use of facilities financed with tax-exempt private activity bonds.
- § 1.150-5 — Filing notices and elections.
- — Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997
- § 1.148-1A — Definitions and elections.
- § 1.148-2A — General arbitrage yield restriction rules.
- § 1.148-3A — General arbitrage rebate rules.
- § 1.148-4A — Yield on an issue of bonds.
- § 1.148-5A — Yield and valuation of investments.
- § 1.148-6A — General allocation and accounting rules.
- § 1.148-9A — Arbitrage rules for refunding issues.
- § 1.148-10A — Anti-abuse rules and authority of Commissioner.
- § 1.148-11A — Effective dates.
- § 1.149(d)-1A — Limitations on advance refundings.
- § 1.150-1A — Definitions.
- — Deductions for Personal Exemptions
- § 1.151-1 — Deductions for personal exemptions.
- § 1.151-2 — Additional exemptions for dependents.
- § 1.151-3 — Definitions.
- § 1.151-4 — Amount of deduction for each exemption under section 151.
- § 1.152-1 — General definition of a dependent.
- § 1.152-2 — Rules relating to general definition of dependent.
- § 1.152-3 — Multiple support agreements.
- § 1.152-4 — Special rule for a child of divorced or separated parents or parents who live apart.
- § 1.153-1 — Determination of marital status.
- § 1.154 — Statutory provisions; cross references.
- — Itemized Deductions for Individuals and Corporations
- § 1.161-1 — Allowance of deductions.
- § 1.162(k)-1 — Disallowance of deduction for reacquisition payments.
- § 1.162-1 — Business expenses.
- § 1.162-2 — Traveling expenses.
- § 1.162-3 — Cost of materials.
- § 1.162-4 — Repairs.
- § 1.162-5 — Expenses for education.
- § 1.162-6 — Professional expenses.
- § 1.162-7 — Compensation for personal services.
- § 1.162-8 — Treatment of excessive compensation.
- § 1.162-9 — Bonuses to employees.
- § 1.162-10 — Certain employee benefits.
- § 1.162-10T — Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary).
- § 1.162-11 — Rentals.
- § 1.162-12 — Expenses of farmers.
- § 1.162-13 — Depositors' guaranty fund.
- § 1.162-14 — Expenditures for advertising or promotion of good will.
- § 1.162-15 — Contributions, dues, etc.
- § 1.162-16 — Cross reference.
- § 1.162-17 — Reporting and substantiation of certain business expenses of employees.
- § 1.162-18 — Illegal bribes and kickbacks.
- § 1.162-19 — Capital contributions to Federal National Mortgage Association.
- § 1.162-20 — Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising.
- § 1.162-21 — Fines and penalties.
- § 1.162-22 — Treble damage payments under the antitrust laws.
- § 1.162-24 — Travel expenses of state legislators.
- § 1.162-25 — Deductions with respect to noncash fringe benefits.
- § 1.162-25T — Deductions with respect to noncash fringe benefits (temporary).
- § 1.162-27 — Certain employee remuneration in excess of $1,000,000.
- § 1.162-28 — Allocation of costs to lobbying activities.
- § 1.162-29 — Influencing legislation.
- § 1.163(d)-1 — Time and manner for making elections under the Omnibus Budget Reconciliation Act of 1993 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
- § 1.163-1 — Interest deduction in general.
- § 1.163-2 — Installment purchases where interest charge is not separately stated.
- § 1.163-3 — Deduction for discount on bond issued on or before May 27, 1969.
- § 1.163-4 — Deduction for original issue discount on certain obligations issued after May 27, 1969.
- § 1.163-5 — Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
- § 1.163-5T — Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary).
- § 1.163-6T — Reduction of deduction where section 25 credit taken (temporary).
- § 1.163-7 — Deduction for OID on certain debt instruments.
- § 1.163-8T — Allocation of interest expense among expenditures (temporary).
- § 1.163-9T — Personal interest (temporary).
- § 1.163-10T — Qualified residence interest (temporary).
- § 1.163-11T — Allocation of certain prepaid qualified mortgage insurance premiums (temporary).
- § 1.163-12 — Deduction of original issue discount on instrument held by related foreign person.
- § 1.163-13 — Treatment of bond issuance premium.
- § 1.164-1 — Deduction for taxes.
- § 1.164-2 — Deduction denied in case of certain taxes.
- § 1.164-3 — Definitions and special rules.
- § 1.164-4 — Taxes for local benefits.
- § 1.164-5 — Certain retail sales taxes and gasoline taxes.
- § 1.164-6 — Apportionment of taxes on real property between seller and purchaser.
- § 1.164-7 — Taxes of shareholder paid by corporation.
- § 1.164-8 — Payments for municipal services in atomic energy communities.
- § 1.165-1 — Losses.
- § 1.165-2 — Obsolescence of nondepreciable property.
- § 1.165-3 — Demolition of buildings.
- § 1.165-4 — Decline in value of stock.
- § 1.165-5 — Worthless securities.
- § 1.165-6 — Farming losses.
- § 1.165-7 — Casualty losses.
- § 1.165-8 — Theft losses.
- § 1.165-9 — Sale of residential property.
- § 1.165-10 — Wagering losses.
- § 1.165-11 — Election in respect of losses attributable to a disaster.
- § 1.165-12 — Denial of deduction for losses on registration-required obligations not in registered form.
- § 1.165-13T — Questions and answers relating to the treatment of losses on certain straddle transactions entered into before the effective date of the Economic Recovery Tax Act of 1981, under section 108 of the Tax Reform Act of 1984 (temporary).
- § 1.166-1 — Bad debts.
- § 1.166-2 — Evidence of worthlessness.
- § 1.166-3 — Partial or total worthlessness.
- § 1.166-4 — Reserve for bad debts.
- § 1.166-5 — Nonbusiness debts.
- § 1.166-6 — Sale of mortgaged or pledged property.
- § 1.166-7 — Worthless bonds issued by an individual.
- § 1.166-8 — Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976.
- § 1.166-9 — Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date.
- § 1.166-10 — Reserve for guaranteed debt obligations.
- § 1.167(a)-1 — Depreciation in general.
- § 1.167(a)-2 — Tangible property.
- § 1.167(a)-3 — Intangibles.
- § 1.167(a)-4 — Leased property.
- § 1.167(a)-5 — Apportionment of basis.
- § 1.167(a)-5T — Application of section 1060 to section 167 (temporary).
- § 1.167(a)-6 — Depreciation in special cases.
- § 1.167(a)-7 — Accounting for depreciable property.
- § 1.167(a)-8 — Retirements.
- § 1.167(a)-9 — Obsolescence.
- § 1.167(a)-10 — When depreciation deduction is allowable.
- § 1.167(a)-11 — Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
- § 1.167(a)-12 — Depreciation based on class lives for property first placed in service before January 1, 1971.
- § 1.167(a)-13T — Certain elections for intangible property (temporary).
- § 1.167(a)-14 — Treatment of certain intangible property excluded from section 197.
- § 1.167(b)-0 — Methods of computing depreciation.
- § 1.167(b)-1 — Straight line method.
- § 1.167(b)-2 — Declining balance method.
- § 1.167(b)-3 — Sum of the years-digits method.
- § 1.167(b)-4 — Other methods.
- § 1.167(c)-1 — Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4).
- § 1.167(d)-1 — Agreement as to useful life and rates of depreciation.
- § 1.167(e)-1 — Change in method.
- § 1.167(f)-1 — Reduction of salvage value taken into account for certain personal property.
- § 1.167(g)-1 — Basis for depreciation.
- § 1.167(h)-1 — Life tenants and beneficiaries of trusts and estates.
- § 1.167(i)-1 — Depreciation of improvements in the case of mines, etc.
- § 1.167(l)-1 — Limitations on reasonable allowance in case of property of certain public utilities.
- § 1.167(l)-2 — Public utility property; election as to post-1969 property representing growth in capacity.
- § 1.167(l)-3 — Multiple regulation, asset acquisitions, reorganizations, etc.
- § 1.167(l)-4 — Public utility property; election to use asset depreciation range system.
- § 1.167(m)-1 — Class lives.
- § 1.168(a)-1 — Modified accelerated cost recovery system.
- § 1.168(b)-1 — Definitions.
- § 1.168(d)-0 — Table of contents for the applicable convention rules.
- § 1.168(d)-1 — Applicable conventions—half-year and mid-quarter conventions.
- § 1.168(f)(8)-1T — Safe-harbor lease information returns concerning qualified mass commuting vehicles (temporary).
- § 1.168(h)-1 — Like-kind exchanges involving tax-exempt use property.
- § 1.168(i)-0 — Table of contents for the general asset account rules.
- § 1.168(i)-1 — General asset accounts.
- § 1.168(i)-2 — Lease term.
- § 1.168(i)-3 — Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property.
- § 1.168(i)-4 — Changes in use.
- § 1.168(i)-5 — Table of contents.
- § 1.168(i)-6 — Like-kind exchanges and involuntary conversions.
- § 1.168(j)-1T — Questions and answers concerning tax-exempt entity leasing rules (temporary).
- § 1.168(k)-0 — Table of contents.
- § 1.168(k)-1 — Additional first year depreciation deduction.
- § 1.168-5 — Special rules.
- § 1.168A-1 — Amortization of emergency facilities; general rule.
- § 1.168A-2 — Election of amortization.
- § 1.168A-3 — Election to discontinue amortization.
- § 1.168A-4 — Definitions.
- § 1.168A-5 — Adjusted basis of emergency facility.
- § 1.168A-6 — Depreciation of portion of emergency facility not subject to amortization.
- § 1.168A-7 — Payment by United States of unamortized cost of facility.
- § 1.169-1 — Amortization of pollution control facilities.
- § 1.169-2 — Definitions.
- § 1.169-3 — Amortizable basis.
- § 1.169-4 — Time and manner of making elections.
- — Itemized Deductions for Individuals and Corporations (Continued)
- § 1.170-0 — Effective dates.
- § 1.170-1 — Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969).
- § 1.170-2 — Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).
- § 1.170-3 — Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
- § 1.170A-1 — Charitable, etc., contributions and gifts; allowance of deduction.
- § 1.170A-2 — Amounts paid to maintain certain students as members of the taxpayer's household.
- § 1.170A-3 — Reduction of charitable contribution for interest on certain indebtedness.
- § 1.170A-4 — Reduction in amount of charitable contributions of certain appreciated property.
- § 1.170A-4A — Special rule for the deduction of certain charitable contributions of inventory and other property.
- § 1.170A-5 — Future interests in tangible personal property.
- § 1.170A-6 — Charitable contributions in trust.
- § 1.170A-7 — Contributions not in trust of partial interests in property.
- § 1.170A-8 — Limitations on charitable deductions by individuals.
- § 1.170A-9 — Definition of section 170(b)(1)(A) organization.
- § 1.170A-9T — Definition of section 170(b)(1)(A) organization (temporary).
- § 1.170A-10 — Charitable contributions carryovers of individuals.
- § 1.170A-11 — Limitation on, and carryover of, contributions by corporations.
- § 1.170A-12 — Valuation of a remainder interest in real property for contributions made after July 31, 1969.
- § 1.170A-12T — Valuation of a remainder interest in real property for contributions made after July 31, 1969 (temporary).
- § 1.170A-13 — Recordkeeping and return requirements for deductions for charitable contributions.
- § 1.170A-14 — Qualified conservation contributions.
- § 1.171-1 — Bond premium.
- § 1.171-2 — Amortization of bond premium.
- § 1.171-3 — Special rules for certain bonds.
- § 1.171-4 — Election to amortize bond premium on taxable bonds.
- § 1.171-5 — Effective date and transition rules.
- § 1.172-1 — Net operating loss deduction.
- § 1.172-2 — Net operating loss in case of a corporation.
- § 1.172-3 — Net operating loss in case of a taxpayer other than a corporation.
- § 1.172-4 — Net operating loss carrybacks and net operating loss carryovers.
- § 1.172-5 — Taxable income which is subtracted from net operating loss to determine carryback or carryover.
- § 1.172-6 — Illustration of net operating loss carrybacks and carryovers.
- § 1.172-7 — Joint return by husband and wife.
- § 1.172-8 — Net operating loss carryovers for regulated transportation corporations.
- § 1.172-9 — Election with respect to portion of net operating loss attributable to foreign expropriation loss.
- § 1.172-10 — Net operating losses of real estate investment trusts.
- § 1.172-13 — Product liability losses.
- § 1.173-1 — Circulation expenditures.
- § 1.174-1 — Research and experimental expenditures; in general.
- § 1.174-2 — Definition of research and experimental expenditures.
- § 1.174-3 — Treatment as expenses.
- § 1.174-4 — Treatment as deferred expenses.
- § 1.175-1 — Soil and water conservation expenditures; in general.
- § 1.175-2 — Definition of soil and water conservation expenditures.
- § 1.175-3 — Definition of “the business of farming.”
- § 1.175-4 — Definition of “land used in farming.”
- § 1.175-5 — Percentage limitation and carryover.
- § 1.175-6 — Adoption or change of method.
- § 1.175-7 — Allocation of expenditures in certain circumstances.
- § 1.177-1 — Election to amortize trademark and trade name expenditures.
- § 1.178-1 — Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
- § 1.178-2 — Related lessee and lessor.
- § 1.178-3 — Reasonable certainty test.
- § 1.179-0 — Table of contents for section 179 expensing rules.
- § 1.179-1 — Election to expense certain depreciable assets.
- § 1.179-2 — Limitations on amount subject to section 179 election.
- § 1.179-3 — Carryover of disallowed deduction.
- § 1.179-4 — Definitions.
- § 1.179-5 — Time and manner of making election.
- § 1.179-6 — Effective dates.
- § 1.179A-1 — Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property.
- § 1.179B-1T — Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary).
- § 1.179C-1T — Election to expense certain refineries (temporary).
- § 1.180-1 — Expenditures by farmers for fertilizer, etc.
- § 1.180-2 — Time and manner of making election and revocation.
- § 1.181-0T — Table of contents (temporary).
- § 1.181-1T — Deduction for qualified film and television production costs (temporary).
- § 1.181-2T — Election (temporary).
- § 1.181-3T — Qualified film or television production (temporary).
- § 1.181-4T — Special rules (temporary).
- § 1.181-5T — Examples (temporary).
- § 1.181-6T — Effective date (temporary).
- § 1.182-1 — Expenditures by farmers for clearing land; in general.
- § 1.182-2 — Definition of “the business of farming.”
- § 1.182-3 — Definition, exceptions, etc., relating to deductible expenditures.
- § 1.182-4 — Definition of “land suitable for use in farming”, etc.
- § 1.182-5 — Limitation.
- § 1.182-6 — Election to deduct land clearing expenditures.
- § 1.183-1 — Activities not engaged in for profit.
- § 1.183-2 — Activity not engaged in for profit defined.
- § 1.183-3 — Election to postpone determination with respect to the presumption described in section 183(d [Reserved]
- § 1.183-4 — Taxable years affected.
- § 1.186-1 — Recoveries of damages for antitrust violations, etc.
- § 1.187-1 — Amortization of certain coal mine safety equipment.
- § 1.187-2 — Definitions.
- § 1.188-1 — Amortization of certain expenditures for qualified on-the-job training and child care facilities.
- § 1.190-1 — Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
- § 1.190-2 — Definitions.
- § 1.190-3 — Election to deduct architectural and transportation barrier removal expenses.
- § 1.193-1 — Deduction for tertiary injectant expenses.
- § 1.194-1 — Amortization of reforestation expenditures.
- § 1.194-2 — Amount of deduction allowable.
- § 1.194-3 — Definitions.
- § 1.194-4 — Time and manner of making election.
- § 1.195-1 — Election to amortize start-up expenditures.
- § 1.195-1T — Election to amortize start-up expenditures (temporary).
- § 1.197-0 — Table of contents.
- § 1.197-1T — Certain elections for intangible property (temporary).
- § 1.197-2 — Amortization of goodwill and certain other intangibles.
- § 1.199-0 — Table of contents.
- § 1.199-1 — Income attributable to domestic production activities.
- § 1.199-2 — Wage limitation.
- § 1.199-3 — Domestic production gross receipts.
- § 1.199-4 — Costs allocable to domestic production gross receipts.
- § 1.199-5 — Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005.
- § 1.199-6 — Agricultural and horticultural cooperatives.
- § 1.199-7 — Expanded affiliated groups.
- § 1.199-8 — Other rules.
- § 1.199-9 — Application of section 199 to pass-thru entities for taxable years beginning on or before May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005.
- — Additional Itemized Deductions for Individuals
- § 1.211-1 — Allowance of deductions.
- § 1.212-1 — Nontrade or nonbusiness expenses.
- § 1.213-1 — Medical, dental, etc., expenses.
- § 1.215-1 — Periodic alimony, etc., payments.
- § 1.215-1T — Alimony, etc., payments (temporary).
- § 1.216-1 — Amounts representing taxes and interest paid to cooperative housing corporation.
- § 1.216-2 — Treatment as property subject to depreciation.
- § 1.217-1 — Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
- § 1.217-2 — Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
- § 1.219-1 — Deduction for retirement savings.
- § 1.219-2 — Definition of active participant.
- § 1.221-1 — Deduction for interest paid on qualified education loans after December 31, 2001.
- § 1.221-2 — Deduction for interest due and paid on qualified education loans before January 1, 2002.
- — Special Deductions for Corporations
- § 1.241-1 — Allowance of special deductions.
- § 1.242-1 — Deduction for partially tax-exempt interest.
- § 1.243-1 — Deduction for dividends received by corporations.
- § 1.243-2 — Special rules for certain distributions.
- § 1.243-3 — Certain dividends from foreign corporations.
- § 1.243-4 — Qualifying dividends.
- § 1.243-5 — Effect of election.
- § 1.244-1 — Deduction for dividends received on certain preferred stock.
- § 1.244-2 — Computation of deduction.
- § 1.245-1 — Dividends received from certain foreign corporations.
- § 1.246-1 — Deductions not allowed for dividends from certain corporations.
- § 1.246-2 — Limitation on aggregate amount of deductions.
- § 1.246-3 — Exclusion of certain dividends.
- § 1.246-4 — Dividends from a DISC or former DISC.
- § 1.246-5 — Reduction of holding periods in certain situations.
- § 1.247-1 — Deduction for dividends paid on preferred stock of public utilities.
- § 1.248-1 — Election to amortize organizational expenditures.
- § 1.248-1T — Election to amortize organizational expenditures (temporary).
- § 1.249-1 — Limitation on deduction of bond premium on repurchase.
- — Items Not Deductible
- § 1.261-1 — General rule for disallowance of deductions.
- § 1.262-1 — Personal, living, and family expenses.
- § 1.263(a)-0 — Table of contents.
- § 1.263(a)-1 — Capital expenditures; In general.
- § 1.263(a)-2 — Examples of capital expenditures.
- § 1.263(a)-3 — Election to deduct or capitalize certain expenditures.
- § 1.263(a)-4 — Amounts paid to acquire or create intangibles.
- § 1.263(a)-5 — Amounts 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(b)-1 — Expenditures for advertising or promotion of good will.
- § 1.263(c)-1 — Intangible drilling and development costs in the case of oil and gas wells.
- § 1.263(e)-1 — Expenditures in connection with certain railroad rolling stock.
- § 1.263(f)-1 — Reasonable repair allowance.
- § 1.263A-0 — Outline of regulations under section 263A.
- § 1.263A-1 — Uniform capitalization of costs.
- § 1.263A-2 — Rules relating to property produced by the taxpayer.
- § 1.263A-3 — Rules relating to property acquired for resale.
- § 1.263A-4 — Rules for property produced in a farming business.
- § 1.263A-5 — Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists [Reserved]
- § 1.263A-6 — Rules for foreign persons [Reserved]
- § 1.263A-7 — Changing a method of accounting under section 263A.
- § 1.263A-8 — Requirement to capitalize interest.
- § 1.263A-9 — The avoided cost method.
- § 1.263A-10 — Unit of property.
- § 1.263A-11 — Accumulated production expenditures.
- § 1.263A-12 — Production period.
- § 1.263A-13 — Oil and gas activities.
- § 1.263A-14 — Rules for related persons.
- § 1.263A-15 — Effective dates, transitional rules, and anti-abuse rule.
- § 1.264-1 — Premiums on life insurance taken out in a trade or business.
- § 1.264-2 — Single premium life insurance, endowment, or annuity contracts.
- § 1.264-3 — Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
- § 1.264-4 — Other life insurance, endowment, or annuity contracts.
- § 1.265-1 — Expenses relating to tax-exempt income.
- § 1.265-2 — Interest relating to tax exempt income.
- § 1.265-3 — Nondeductibility of interest relating to exempt-interest dividends.
- § 1.266-1 — Taxes and carrying charges chargeable to capital account and treated as capital items.
- § 1.267(a)-1 — Deductions disallowed.
- § 1.267(a)-2T — Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
- § 1.267(a)-3 — Deduction of amounts owed to related foreign persons.
- § 1.267(b)-1 — Relationships.
- § 1.267(c)-1 — Constructive ownership of stock.
- § 1.267(d)-1 — Amount of gain where loss previously disallowed.
- § 1.267(d)-2 — Effective date; taxable years subject to the Internal Revenue Code of 1939.
- § 1.267(f)-1 — Controlled groups.
- § 1.268-1 — Items attributable to an unharvested crop sold with the land.
- § 1.269-1 — Meaning and use of terms.
- § 1.269-2 — Purpose and scope of section 269.
- § 1.269-3 — Instances in which section 269(a) disallows a deduction, credit, or other allowance.
- § 1.269-4 — Power of district director to allocate deduction, credit, or allowance in part.
- § 1.269-5 — Time of acquisition of control.
- § 1.269-6 — Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
- § 1.269-7 — Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
- § 1.269B-1 — Stapled foreign corporations.
- § 1.270-1 — Limitation on deductions allowable to individuals in certain cases.
- § 1.271-1 — Debts owed by political parties.
- § 1.272-1 — Expenditures relating to disposal of coal or domestic iron ore.
- § 1.273-1 — Life or terminable interests.
- § 1.274-1 — Disallowance of certain entertainment, gift and travel expenses.
- § 1.274-2 — Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
- § 1.274-3 — Disallowance of deduction for gifts.
- § 1.274-4 — Disallowance of certain foreign travel expenses.
- § 1.274-5 — Substantiation requirements.
- § 1.274-5T — Substantiation requirements (temporary).
- § 1.274-6 — Expenditures deductible without regard to trade or business or other income producing activity.
- § 1.274-6T — Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
- § 1.274-7 — Treatment of certain expenditures with respect to entertainment-type facilities.
- § 1.274-8 — Effective date.
- § 1.275-1 — Deduction denied in case of certain taxes.
- § 1.276-1 — Disallowance of deductions for certain indirect contributions to political parties.
- § 1.278-1 — Capital expenditures incurred in planting and developing citrus and almond groves.
- § 1.279-1 — General rule; purpose.
- § 1.279-2 — Amount of disallowance of interest on corporate acquisition indebtedness.
- § 1.279-3 — Corporate acquisition indebtedness.
- § 1.279-4 — Special rules.
- § 1.279-5 — Rules for application of section 279(b).
- § 1.279-6 — Application of section 279 to certain affiliated groups.
- § 1.279-7 — Effect on other provisions.
- § 1.280B-1 — Demolition of structures.
- § 1.280C-1 — Disallowance of certain deductions for wage or salary expenses.
- § 1.280C-3 — Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
- § 1.280C-4 — Credit for increasing research activities.
- § 1.280F-1T — Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).
- § 1.280F-2T — Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
- § 1.280F-3T — Limitations 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-4T — Special rules for listed property (temporary).
- § 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).
- § 1.280H-1T — Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).
- — Taxable Years Beginning Prior to January 1, 1986
- § 1.274-5A — Substantiation requirements.
- — Terminal Railroad Corporations and Their Shareholders
- § 1.281-1 — In general.
- § 1.281-2 — Effect of section 281 upon the computation of taxable income.
- § 1.281-3 — Definitions.
- § 1.281-4 — Taxable years affected.
- §§ 1.282-1.300 — [Reserved]
- — Effects on Recipients
- § 1.301-1 — Rules applicable with respect to distributions of money and other property.
- § 1.302-1 — General.
- § 1.302-2 — Redemptions not taxable as dividends.
- § 1.302-3 — Substantially disproportionate redemption.
- § 1.302-4 — Termination of shareholder's interest.
- § 1.303-1 — General.
- § 1.303-2 — Requirements.
- § 1.303-3 — Application of other sections.
- § 1.304-1 — General.
- § 1.304-2 — Acquisition by related corporation (other than subsidiary).
- § 1.304-3 — Acquisition by a subsidiary.
- § 1.304-4 — Special rule for the use of related corporations to avoid the application of section 304.
- § 1.304-4T — Special rule for the use of related corporations to avoid the application of section 304 (temporary).
- § 1.304-5 — Control.
- § 1.305-1 — Stock dividends.
- § 1.305-2 — Distributions in lieu of money.
- § 1.305-3 — Disproportionate distributions.
- § 1.305-4 — Distributions of common and preferred stock.
- § 1.305-5 — Distributions on preferred stock.
- § 1.305-6 — Distributions of convertible preferred.
- § 1.305-7 — Certain transactions treated as distributions.
- § 1.305-8 — Effective dates.
- § 1.306-1 — General.
- § 1.306-2 — Exception.
- § 1.306-3 — Section 306 stock defined.
- § 1.307-1 — General.
- § 1.307-2 — Exception.
- — effects on corporation
- § 1.312-1 — Adjustment to earnings and profits reflecting distributions by corporations.
- § 1.312-2 — Distribution of inventory assets.
- § 1.312-3 — Liabilities.
- § 1.312-4 — Examples of adjustments provided in section 312(c).
- § 1.312-5 — Special rule for partial liquidations and certain redemptions.
- § 1.312-6 — Earnings and profits.
- § 1.312-7 — Effect on earnings and profits of gain or loss realized after February 28, 1913.
- § 1.312-8 — Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock.
- § 1.312-9 — Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913.
- § 1.312-10 — Allocation of earnings in certain corporate separations.
- § 1.312-11 — Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
- § 1.312-12 — Distributions of proceeds of loans guaranteed by the United States.
- § 1.312-15 — Effect of depreciation on earnings and profits.
- § 1.337(d)-1 — Transitional loss limitation rule.
- § 1.337(d)-1T — [Reserved]
- § 1.337(d)-2 — Loss limitation rules.
- § 1.337(d)-4 — Taxable to tax-exempt.
- § 1.337(d)-5 — Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
- § 1.337(d)-6 — New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
- § 1.337(d)-7 — Tax on property owned by a C corporation that becomes property of a RIC or REIT.
- § 1.338(h)(10)-1 — Deemed asset sale and liquidation.
- § 1.338(i)-1 — Effective/applicability date.
- § 1.338-0 — Outline of topics.
- § 1.338-1 — General principles; status of old target and new target.
- § 1.338-2 — Nomenclature and definitions; mechanics of the section 338 election.
- § 1.338-3 — Qualification for the section 338 election.
- § 1.338-4 — Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
- § 1.338-5 — Adjusted grossed-up basis.
- § 1.338-6 — Allocation of ADSP and AGUB among target assets.
- § 1.338-7 — Allocation of redetermined ADSP and AGUB among target assets.
- § 1.338-8 — Asset and stock consistency.
- § 1.338-9 — International aspects of section 338.
- § 1.338-10 — Filing of returns.
- § 1.338-11 — Effect of section 338 election on insurance company targets.
- § 1.361-1 — Nonrecognition of gain or loss to corporations.
- § 1.362-1 — Basis to corporations.
- § 1.362-2 — Certain contributions to capital.
- § 1.362-4 — Limitations on built-in loss duplication.
- § 1.367(a)-1 — Transfers to foreign corporations subject to section 367(a): In general.
- § 1.367(a)-1T — Transfers to foreign corporations subject to section 367(a): In general (temporary).
- § 1.367(a)-2T — Exception for transfers of property for use in the active conduct of a trade or business (temporary).
- § 1.367(a)-3 — Treatment of transfers of stock or securities to foreign corporations.
- § 1.367(a)-3T — Treatment of transfers of stock or securities to foreign corporations (temporary).
- § 1.367(a)-4T — Special rules applicable to specified transfers of property (temporary).
- § 1.367(a)-5T — Property subject to section 367(a)(1) regardless of use in trade or business (temporary).
- § 1.367(a)-6T — Transfer of foreign branch with previously deducted losses (temporary).
- § 1.367(a)-8 — Gain recognition agreement requirements.
- § 1.367(a)-9T — Treatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary).
- § 1.367(b)-0 — Table of contents.
- § 1.367(b)-1 — Other transfers.
- § 1.367(b)-2 — Definitions and special rules.
- § 1.367(b)-3 — Repatriation of foreign corporate assets in certain nonrecognition transactions.
- § 1.367(b)-3T — Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).
- § 1.367(b)-4 — Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions.
- § 1.367(b)-4T — Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions (temporary).
- § 1.367(b)-5 — Distributions of stock described in section 355.
- § 1.367(b)-6 — Effective dates and coordination rules.
- § 1.367(b)-7 — Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions.
- § 1.367(b)-8 — Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations [Reserved]
- § 1.367(b)-9 — Special rule for F reorganizations and similar transactions.
- § 1.367(b)-12 — Subsequent treatment of amounts attributed or included in income.
- § 1.367(b)-13 — Special rules for determining basis and holding period.
- § 1.367(b)-14T — Acquisition of parent stock for property in triangular reorganizations (temporary).
- § 1.367(d)-1T — Transfers of intangible property to foreign corporations (temporary).
- § 1.367(e)-0 — Outline of §§ 1.367(e)-1 and 1.367(e)-2.
- § 1.367(e)-1 — Distributions described in section 367(e)(1).
- § 1.367(e)-2 — Distributions described in section 367(e)(2).
- — definitions; constructive ownership of stock
- § 1.316-1 — Dividends.
- § 1.316-2 — Sources of distribution in general.
- § 1.317-1 — Property defined.
- § 1.318-1 — Constructive ownership of stock; introduction.
- § 1.318-2 — Application of general rules.
- § 1.318-3 — Estates, trusts, and options.
- § 1.318-4 — Constructive ownership as actual ownership; exceptions.
- — effects on recipients
- § 1.331-1 — Corporate liquidations.
- § 1.332-1 — Distributions in liquidation of subsidiary corporation; general.
- § 1.332-2 — Requirements for nonrecognition of gain or loss.
- § 1.332-3 — Liquidations completed within one taxable year.
- § 1.332-4 — Liquidations covering more than one taxable year.
- § 1.332-5 — Distributions in liquidation as affecting minority interests.
- § 1.332-6 — Records to be kept and information to be filed with return.
- § 1.332-7 — Indebtedness of subsidiary to parent.
- § 1.334-1 — Basis of property received in liquidations.
- — collapsible corporations; foreign personal holding companies
- § 1.341-1 — Collapsible corporations; in general.
- § 1.341-2 — Definitions.
- § 1.341-3 — Presumptions.
- § 1.341-4 — Limitations on application of section.
- § 1.341-5 — Application of section.
- § 1.341-6 — Exceptions to application of section.
- § 1.341-7 — Certain sales of stock of consenting corporations.
- — definition
- § 1.346-1 — Partial liquidation.
- § 1.346-2 — Treatment of certain redemptions.
- § 1.346-3 — Effect of certain sales.
- — corporate organizations
- § 1.351-1 — Transfer to corporation controlled by transferor.
- § 1.351-2 — Receipt of property.
- § 1.351-3 — Records to be kept and information to be filed.
- — effects on shareholders and security holders
- § 1.354-1 — Exchanges of stock and securities in certain reorganizations.
- § 1.355-0 — Outline of sections.
- § 1.355-0T — Outline of sections (temporary).
- § 1.355-1 — Distribution of stock and securities of a controlled corporation.
- § 1.355-2 — Limitations.
- § 1.355-2T — Limitations (temporary).
- § 1.355-3 — Active conduct of a trade or business.
- § 1.355-4 — Non pro rata distributions, etc.
- § 1.355-5 — Records to be kept and information to be filed.
- § 1.355-6 — Recognition of gain on certain distributions of stock or securities in controlled corporation.
- § 1.355-7 — Recognition of gain on certain distributions of stock or securities in connection with an acquisition.
- § 1.356-1 — Receipt of additional consideration in connection with an exchange.
- § 1.356-2 — Receipt of additional consideration not in connection with an exchange.
- § 1.356-3 — Rules for treatment of securities as “other property”.
- § 1.356-4 — Exchanges for section 306 stock.
- § 1.356-5 — Transactions involving gift or compensation.
- § 1.356-6 — Rules for treatment of nonqualified preferred stock as other property.
- § 1.356-7 — Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions.
- § 1.357-1 — Assumption of liability.
- § 1.357-2 — Liabilities in excess of basis.
- § 1.358-1 — Basis to distributees.
- § 1.358-2 — Allocation of basis among nonrecognition property.
- § 1.358-3 — Treatment of assumption of liabilities.
- § 1.358-4 — Exceptions.
- § 1.358-5 — Special rules for assumption of liabilities.
- § 1.358-6 — Stock basis in certain triangular reorganizations.
- § 1.358-7 — Transfers by partners and partnerships to corporations.
- — special rule; definitions
- § 1.368-1 — Purpose and scope of exception of reorganization exchanges.
- § 1.368-1T — Purpose and scope of exception of reorganization exchanges (temporary).
- § 1.368-2 — Definition of terms.
- § 1.368-3 — Records to be kept and information to be filed with returns.
- — Carryovers
- § 1.381(a)-1 — General rule relating to carryovers in certain corporate acquisitions.
- § 1.381(b)-1 — Operating rules applicable to carryovers in certain corporate acquisitions.
- § 1.381(c)(1)-1 — Net operating loss carryovers in certain corporate acquisitions.
- § 1.381(c)(1)-2 — Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year.
- § 1.381(c)(2)-1 — Earnings and profits.
- § 1.381(c)(3)-1 — Capital loss carryovers.
- § 1.381(c)(4)-1 — Method of accounting.
- § 1.381(c)(5)-1 — Inventories.
- § 1.381(c)(6)-1 — Depreciation method.
- § 1.381(c)(8)-1 — Installment method.
- § 1.381(c)(9)-1 — Amortization of bond discount or premium.
- § 1.381(c)(10)-1 — Deferred exploration and development expenditures.
- § 1.381(c)(11)-1 — Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.
- § 1.381(c)(12)-1 — Recovery of bad debts, prior taxes, or delinquency amounts.
- § 1.381(c)(13)-1 — Involuntary conversions.
- § 1.381(c)(14)-1 — Dividend carryover to personal holding company.
- § 1.381(c)(15)-1 — Indebtedness of certain personal holding companies.
- § 1.381(c)(16)-1 — Obligations of distributor or transferor corporation.
- § 1.381(c)(17)-1 — Deficiency dividend of personal holding company.
- § 1.381(c)(18)-1 — Depletion on extraction of ores or minerals from the waste or residue of prior mining.
- § 1.381(c)(19)-1 — Charitable contribution carryovers in certain acquisitions.
- § 1.381(c)(21)-1 — Pre-1954 adjustments resulting from change in method of accounting.
- § 1.381(c)(22)-1 — Successor life insurance company.
- § 1.381(c)(23)-1 — Investment credit carryovers in certain corporate acquisitions.
- § 1.381(c)(24)-1 — Work incentive program credit carryovers in certain corporate acquisitions.
- § 1.381(c)(25)-1 — Deficiency dividend of a qualified investment entity.
- § 1.381(c)(26)-1 — Credit for employment of certain new employees.
- § 1.381(d)-1 — Operations loss carryovers of life insurance companies.
- § 1.382-1 — Table of contents.
- § 1.382-1T — Table of contents (temporary).
- § 1.382-2 — General rules for ownership change.
- § 1.382-2T — Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
- § 1.382-3 — Definitions and rules relating to a 5-percent shareholder.
- § 1.382-4 — Constructive ownership of stock.
- § 1.382-5 — Section 382 limitation.
- § 1.382-6 — Allocation of income and loss to periods before and after the change date for purposes of section 382.
- § 1.382-7 — Built-in gains and losses.
- § 1.382-8 — Controlled groups.
- § 1.382-9 — Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
- § 1.382-10 — Special rules for determining time and manner of acquisition of an interest in a loss corporation.
- § 1.382-11 — Reporting requirements.
- § 1.383-0 — Effective date.
- § 1.383-1 — Special limitations on certain capital losses and excess credits.
- § 1.383-2 — Limitations on certain capital losses and excess credits in computing alternative minimum tax [Reserved]
- — Pension, Profit-Sharing, Stock Bonus Plans, etc.
- § 1.401(a)(2)-1 — Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
- § 1.401(a)(4)-0 — Table of contents.
- § 1.401(a)(4)-1 — Nondiscrimination requirements of section 401(a)(4).
- § 1.401(a)(4)-2 — Nondiscrimination in amount of employer contributions under a defined contribution plan.
- § 1.401(a)(4)-3 — Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
- § 1.401(a)(4)-4 — Nondiscriminatory availability of benefits, rights, and features.
- § 1.401(a)(4)-5 — Plan amendments and plan terminations.
- § 1.401(a)(4)-6 — Contributory defined benefit plans.
- § 1.401(a)(4)-7 — Imputation of permitted disparity.
- § 1.401(a)(4)-8 — Cross-testing.
- § 1.401(a)(4)-9 — Plan aggregation and restructuring.
- § 1.401(a)(4)-10 — Testing of former employees.
- § 1.401(a)(4)-11 — Additional rules.
- § 1.401(a)(4)-12 — Definitions.
- § 1.401(a)(4)-13 — Effective dates and fresh-start rules.
- § 1.401(a)(5)-1 — Special rules relating to nondiscrimination requirements.
- § 1.401(a)(9)-0 — Required minimum distributions; table of contents.
- § 1.401(a)(9)-1 — Minimum distribution requirement in general.
- § 1.401(a)(9)-2 — Distributions commencing during an employee's lifetime.
- § 1.401(a)(9)-3 — Death before required beginning date.
- § 1.401(a)(9)-4 — Determination of the designated beneficiary.
- § 1.401(a)(9)-5 — Required minimum distributions from defined contribution plans.
- § 1.401(a)(9)-6 — Required minimum distributions for defined benefit plans and annuity contracts.
- § 1.401(a)(9)-7 — Rollovers and transfers.
- § 1.401(a)(9)-8 — Special rules.
- § 1.401(a)(9)-9 — Life expectancy and distribution period tables.
- § 1.401(a)(17)-1 — Limitation on annual compensation.
- § 1.401(a)(26)-0 — Table of contents.
- § 1.401(a)(26)-1 — Minimum participation requirements.
- § 1.401(a)(26)-2 — Minimum participation rule.
- § 1.401(a)(26)-3 — Rules applicable to a defined benefit plan's prior benefit structure.
- § 1.401(a)(26)-4 — Testing former employees.
- § 1.401(a)(26)-5 — Employees who benefit under a plan.
- § 1.401(a)(26)-6 — Excludable employees.
- § 1.401(a)(26)-7 — Testing methods.
- § 1.401(a)(26)-8 — Definitions.
- § 1.401(a)(26)-9 — Effective dates and transition rules.
- § 1.401(a)(31)-1 — Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
- § 1.401(a)(35)-1 — Diversification requirements for certain defined contribution plans.
- § 1.401(a)-1 — Post-ERISA qualified plans and qualified trusts; in general.
- § 1.401(a)-2 — Impossibility of diversion under qualified plan or trust.
- § 1.401(a)-4 — Optional forms of benefit (before 1994).
- § 1.401(a)-11 — Qualified joint and survivor annuities.
- § 1.401(a)-12 — Mergers and consolidations of plans and transfers of plan assets.
- § 1.401(a)-13 — Assignment or alienation of benefits.
- § 1.401(a)-14 — Commencement of benefits under qualified trusts.
- § 1.401(a)-15 — Requirement that plan benefits are not decreased on account of certain Social Security increases.
- § 1.401(a)-16 — Limitations on benefits and contributions under qualified plans.
- § 1.401(a)-19 — Nonforfeitability in case of certain withdrawals.
- § 1.401(a)-20 — Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
- § 1.401(a)-21 — Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
- § 1.401(a)-30 — Limit on elective deferrals.
- § 1.401(a)-50 — Puerto Rican trusts; election to be treated as a domestic trust.
- § 1.401(b)-1 — Certain retroactive changes in plan.
- § 1.401(e)-1 — Definitions relating to plans covering self-employed individuals.
- § 1.401(e)-2 — General rules relating to plans covering self-employed individuals.
- § 1.401(e)-3 — Requirements for qualification of trusts and plans benefiting owner-employees.
- § 1.401(e)-4 — Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess contributions.
- § 1.401(e)-5 — Limitation of contribution and benefit bases to first $100,000 of annual compensation in case of plans covering self-employed individuals.
- § 1.401(e)-6 — Special rules for shareholder-employees.
- § 1.401(f)-1 — Certain custodial accounts and annuity contracts.
- § 1.401(k)-0 — Table of contents.
- § 1.401(k)-1 — Certain cash or deferred arrangements.
- § 1.401(k)-2 — ADP test.
- § 1.401(k)-3 — Safe harbor requirements.
- § 1.401(k)-4 — SIMPLE 401(k) plan requirements.
- § 1.401(k)-5 — Special rules for mergers, acquisitions and similar events [Reserved]
- § 1.401(k)-6 — Definitions.
- § 1.401(l)-0 — Table of contents.
- § 1.401(l)-1 — Permitted disparity in employer-provided contributions or benefits.
- § 1.401(l)-2 — Permitted disparity for defined contribution plans.
- § 1.401(l)-3 — Permitted disparity for defined benefit plans.
- § 1.401(l)-4 — Special rules for railroad plans.
- § 1.401(l)-5 — Overall permitted disparity limits.
- § 1.401(l)-6 — Effective dates and transition rules.
- § 1.401(m)-0 — Table of contents.
- § 1.401(m)-1 — Employee contributions and matching contributions.
- § 1.401(m)-2 — ACP test.
- § 1.401(m)-3 — Safe harbor requirements.
- § 1.401(m)-4 — Special rules for mergers, acquisitions and similar events [Reserved]
- § 1.401(m)-5 — Definitions.
- § 1.401-0 — Scope and definitions.
- § 1.401-1 — Qualified pension, profit-sharing, and stock bonus plans.
- § 1.401-2 — Impossibility of diversion under the trust instrument.
- § 1.401-3 — Requirements as to coverage.
- § 1.401-4 — Discrimination as to contributions or benefits (before 1994).
- § 1.401-5 — Period for which requirements of section 401(a) (3), (4), (5), and (6) are applicable with respect to plans put into effect before September 2, 1974.
- § 1.401-6 — Termination of a qualified plan.
- § 1.401-7 — Forfeitures under a qualified pension plan.
- § 1.401-8 — Custodial accounts prior to January 1, 1974.
- § 1.401-9 — Face-amount certificates—nontransferable annuity contracts.
- § 1.401-10 — Definitions relating to plans covering self-employed individuals.
- § 1.401-11 — General rules relating to plans covering self-employed individuals.
- § 1.401-12 — Requirements for qualification of trusts and plans benefiting owner-employees.
- § 1.401-13 — Excess contributions on behalf of owner-employees.
- § 1.401-14 — Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
- § 1.402(a)(5)-1T — Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
- § 1.402(a)-1 — Taxability of beneficiary under a trust which meets the requirements of section 401(a).
- § 1.402(b)-1 — Treatment of beneficiary of a trust not exempt under section 501(a).
- § 1.402(c)-1 — Taxability of beneficiary of certain foreign situs trusts.
- § 1.402(c)-2 — Eligible rollover distributions; questions and answers.
- § 1.402(d)-1 — Effect of section 402(d).
- § 1.402(e)-1 — Certain plan terminations.
- § 1.402(f)-1 — Required explanation of eligible rollover distributions; questions and answers.
- § 1.402(g)(3)-1 — Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
- § 1.402(g)-0 — Limitation on exclusion for elective deferrals, table of contents.
- § 1.402(g)-1 — Limitation on exclusion for elective deferrals.
- § 1.402(g)-2 — Increased limit for catch-up contributions.
- § 1.402A-1 — Designated Roth Accounts.
- § 1.402A-2 — Reporting and recordkeeping requirements with respect to designated Roth accounts.
- § 1.403(a)-1 — Taxability of beneficiary under a qualified annuity plan.
- § 1.403(a)-2 — Capital gains treatment for certain distributions.
- § 1.403(b)-0 — Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
- § 1.403(b)-1 — General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
- § 1.403(b)-2 — Definitions.
- § 1.403(b)-3 — Exclusion for contributions to purchase section 403(b) contracts.
- § 1.403(b)-4 — Contribution limitations.
- § 1.403(b)-5 — Nondiscrimination rules.
- § 1.403(b)-6 — Timing of distributions and benefits.
- § 1.403(b)-7 — Taxation of distributions and benefits.
- § 1.403(b)-8 — Funding.
- § 1.403(b)-9 — Special rules for church plans.
- § 1.403(b)-10 — Miscellaneous provisions.
- § 1.403(b)-11 — Applicable dates.
- § 1.403(c)-1 — Taxability of beneficiary under a nonqualified annuity.
- § 1.404(a)(8)-1T — Deductions for plan contributions on behalf of self-employed individuals. (Temporary)
- § 1.404(a)-1 — Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
- § 1.404(a)-1T — Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
- § 1.404(a)-2 — Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
- § 1.404(a)-2A — Information to be furnished by employer; taxable years ending on or after December 31, 1971, and before December 31, 1975.
- § 1.404(a)-3 — Contributions 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 — Pension and annuity plans; limitations under section 404(a)(1)(A).
- § 1.404(a)-5 — Pension and annuity plans; limitations under section 404(a)(1)(B).
- § 1.404(a)-6 — Pension and annuity plans; limitations under section 404(a)(1)(C).
- § 1.404(a)-7 — Pension and annuity plans; contributions in excess of limitations under section 404(a)(1); application of section 404(a)(1)(D).
- § 1.404(a)-8 — Contributions 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 — Contributions of an employer to an employees' profit-sharing or stock bonus trust that meets the requirements of section 401(a); application of section 404(a)(3)(A).
- § 1.404(a)-10 — Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
- § 1.404(a)-11 — Trusts created or organized outside the United States; application of section 404(a)(4).
- § 1.404(a)-12 — Contributions 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)-13 — Contributions 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)-14 — Special rules in connection with the Employee Retirement Income Security Act of 1974.
- § 1.404(b)-1 — Method of contribution, etc., having the effect of a plan; effect of section 404(b).
- § 1.404(b)-1T — Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
- § 1.404(c)-1 — Certain negotiated plans; effect of section 404(c).
- § 1.404(d)-1T — Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
- § 1.404(e)-1 — Contributions on behalf of a self-employed individual to or under a pension, annuity, or profit-sharing plan meeting the requirements of section 401; application of section 404(a) (8), (9), and (10) and section 404 (e) and (f).
- § 1.404(e)-1A — Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
- § 1.404(g)-1 — Deduction of employer liability payments.
- § 1.404(k)-1T — Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
- § 1.404(k)-3 — Disallowance of deduction for reacquisition payments.
- § 1.405-1 — Qualified bond purchase plans.
- § 1.405-2 — Deduction of contributions to qualified bond purchase plans.
- § 1.405-3 — Taxation of retirement bonds.
- § 1.406-1 — Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
- § 1.407-1 — Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
- § 1.408(q)-1 — Deemed IRAs in qualified employer plans.
- § 1.408-1 — General rules.
- § 1.408-2 — Individual retirement accounts.
- § 1.408-3 — Individual retirement annuities.
- § 1.408-4 — Treatment of distributions from individual retirement arrangements.
- § 1.408-5 — Annual reports by trustees or issuers.
- § 1.408-6 — Disclosure statements for individual retirement arrangements.
- § 1.408-7 — Reports on distributions from individual retirement plans.
- § 1.408-8 — Distribution requirements for individual retirement plans.
- § 1.408-11 — Net income calculation for returned or recharacterized IRA contributions.
- § 1.408A-0 — Roth IRAs; table of contents.
- § 1.408A-1 — Roth IRAs in general.
- § 1.408A-2 — Establishing Roth IRAs.
- § 1.408A-3 — Contributions to Roth IRAs.
- § 1.408A-4 — Converting amounts to Roth IRAs.
- § 1.408A-5 — Recharacterized contributions.
- § 1.408A-6 — Distributions.
- § 1.408A-7 — Reporting.
- § 1.408A-8 — Definitions.
- § 1.408A-9 — Effective date.
- § 1.408A-10 — Coordination between designated Roth accounts and Roth IRAs.
- § 1.409(p)-1 — Prohibited allocation of securities in an S corporation.
- § 1.409(p)-1T — Prohibited allocations of securities in an S corporation (temporary).
- § 1.409-1 — Retirement bonds.
- § 1.409A-0 — Table of contents.
- § 1.409A-1 — Definitions and covered plans.
- § 1.409A-2 — Deferral elections.
- § 1.409A-3 — Permissible payments.
- § 1.409A-4 — Calculation of income inclusion [Reserved]
- § 1.409A-5 — Funding [Reserved]
- § 1.409A-6 — Application of section 409A and effective dates.
- § 1.410(a)-1 — Minimum participation standards; general rules.
- § 1.410(a)-2 — Effective dates.
- § 1.410(a)-3 — Minimum age and service conditions.
- § 1.410(a)-3T — Minimum age and service conditions (temporary).
- § 1.410(a)-4 — Maximum age conditions and time of participation.
- § 1.410(a)-5 — Year of service; break in service.
- § 1.410(a)-6 — Amendment of break in service rules; Transition period.
- § 1.410(a)-7 — Elapsed time.
- § 1.410(a)-8 — Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984.
- § 1.410(a)-8T — Year of service; break in service (temporary).
- § 1.410(a)-9 — Maternity and paternity absence.
- § 1.410(a)-9T — Elapsed time (temporary).
- § 1.410(b)-0 — Table of contents.
- § 1.410(b)-1 — Minimum coverage requirements (before 1994).
- § 1.410(b)-2 — Minimum coverage requirements (after 1993).
- § 1.410(b)-3 — Employees and former employees who benefit under a plan.
- § 1.410(b)-4 — Nondiscriminatory classification test.
- § 1.410(b)-5 — Average benefit percentage test.
- § 1.410(b)-6 — Excludable employees.
- § 1.410(b)-7 — Definition of plan and rules governing plan disaggregation and aggregation.
- § 1.410(b)-8 — Additional rules.
- § 1.410(b)-9 — Definitions.
- § 1.410(b)-10 — Effective dates and transition rules.
- § 1.410(d)-1 — Election by church to have participation, vesting, funding, etc. provisions apply.
- § 1.411(a)(13)-1 — Statutory hybrid plans.
- § 1.411(a)-1 — Minimum vesting standards; general rules.
- § 1.411(a)-2 — Effective dates.
- § 1.411(a)-3 — Vesting in employer-derived benefits.
- § 1.411(a)-3T — Vesting in employer-derived benefits (temporary).
- § 1.411(a)-4 — Forfeitures, suspensions, etc.
- § 1.411(a)-4T — Forfeitures, suspensions, etc. (temporary).
- § 1.411(a)-5 — Service included in determination of nonforfeitable percentage.
- § 1.411(a)-6 — Year of service; hours of service; breaks in service.
- § 1.411(a)-7 — Definitions and special rules.
- § 1.411(a)-8 — Changes in vesting schedule.
- § 1.411(a)-8T — Changes in vesting schedule (temporary).
- § 1.411(a)-9 — Amendment of break in service rules; transitional period.
- § 1.411(a)-11 — Restriction and valuation of distributions.
- § 1.411(b)(5)-1 — Reduction in rate of benefit accrual under a defined benefit plan.
- § 1.411(b)-1 — Accrued benefit requirements.
- § 1.411(c)-1 — Allocation of accrued benefits between employer and employee contributions.
- § 1.411(d)-1 — Coordination of vesting and discrimination requirements [Reserved]
- § 1.411(d)-2 — Termination or partial termination; discontinuance of contributions.
- § 1.411(d)-3 — Section 411(d)(6) protected benefits.
- § 1.411(d)-4 — Section 411(d)(6) protected benefits.
- § 1.411(d)-5 — Class year plans; plan years beginning after October 22, 1986.
- § 1.412(b)-2 — Amortization of experience gains in connection with certain group deferred annuity contracts.
- § 1.412(b)-5 — Election of the alternative amortization method of funding.
- § 1.412(c)(1)-1 — Determinations to be made under funding method—terms defined.
- § 1.412(c)(1)-2 — Shortfall method.
- § 1.412(c)(1)-3 — Applying the minimum funding requirements to restored plans.
- § 1.412(c)(1)-3T — Applying the minimum funding requirements to restored plans (temporary).
- § 1.412(c)(2)-1 — Valuation of plan assets; reasonable actuarial valuation methods.
- § 1.412(c)(3)-1 — Reasonable funding methods.
- § 1.412(c)(3)-2 — Effective dates and transitional rules relating to reasonable funding methods.
- § 1.412(i)-1 — Certain insurance contract plans.
- § 1.412(l)(7)-1 — Mortality tables used to determine current liability.
- § 1.413-1 — Special rules for collectively bargained plans.
- § 1.413-2 — Special rules for plans maintained by more than one employer.
- § 1.414(b)-1 — Controlled group of corporations.
- § 1.414(c)-1 — Commonly controlled trades or businesses.
- § 1.414(c)-2 — Two or more trades or businesses under common control.
- § 1.414(c)-3 — Exclusion of certain interests or stock in determining control.
- § 1.414(c)-4 — Rules for determining ownership.
- § 1.414(c)-5 — Certain tax-exempt organizations.
- § 1.414(c)-6 — Effective date.
- § 1.414(e)-1 — Definition of church plan.
- § 1.414(f)-1 — Definition of multiemployer plan.
- § 1.414(g)-1 — Definition of plan administrator.
- § 1.414(l)-1 — Mergers and consolidations of plans or transfers of plan assets.
- § 1.414(q)-1 — Highly compensated employee.
- § 1.414(q)-1T — Highly compensated employee (temporary).
- § 1.414(r)-0 — Table of contents.
- § 1.414(r)-1 — Requirements applicable to qualified separate lines of business.
- § 1.414(r)-2 — Line of business.
- § 1.414(r)-3 — Separate line of business.
- § 1.414(r)-4 — Qualified separate line of business—fifty-employee and notice requirements.
- § 1.414(r)-5 — Qualified separate line of business—administrative scrutiny requirement—safe harbors.
- § 1.414(r)-6 — Qualified separate line of business—administrative scrutiny requirement—individual determinations.
- § 1.414(r)-7 — Determination of the employees of an employer's qualified separate lines of business.
- § 1.414(r)-8 — Separate application of section 410(b).
- § 1.414(r)-9 — Separate application of section 401(a)(26).
- § 1.414(r)-10 — Separate application of section 129(d)(8 [Reserved]
- § 1.414(r)-11 — Definitions and special rules.
- § 1.414(s)-1 — Definition of compensation.
- § 1.414(v)-1 — Catch-up contributions.
- § 1.414(w)-1 — Permissible withdrawals from eligible automatic contribution arrangements.
- § 1.415(a)-1 — General rules with respect to limitations on benefits and contributions under qualified plans.
- § 1.415(b)-1 — Limitations for defined benefit plans.
- § 1.415(b)-2 — Multiple annuity starting dates [Reserved]
- § 1.415(c)-1 — Limitations for defined contribution plans.
- § 1.415(c)-2 — Compensation.
- § 1.415(d)-1 — Cost-of-living adjustments.
- § 1.415(f)-1 — Aggregating plans.
- § 1.415(g)-1 — Disqualification of plans and trusts.
- § 1.415(j)-1 — Limitation year.
- § 1.416-1 — Questions and answers on top-heavy plans.
- § 1.417(a)(3)-1 — Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
- § 1.417(e)-1 — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
- § 1.417(e)-1T — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
- § 1.419-1T — Treatment of welfare benefit funds. (Temporary)
- § 1.419A(f)(6)-1 — Exception for 10 or more employer plan.
- § 1.419A-1T — Qualified asset account limitation of additions to account. (Temporary)
- § 1.419A-2T — Qualified asset account limitation for collectively bargained funds. (Temporary)
- § 1.420-1 — Significant reduction in retiree health coverage during the cost maintenance period.
- — Certain Stock Options
- § 1.421-1 — Meaning and use of certain terms.
- § 1.421-2 — General rules.
- § 1.422-1 — Incentive stock options; general rules.
- § 1.422-2 — Incentive stock options defined.
- § 1.422-3 — Stockholder approval of incentive stock option plans.
- § 1.422-4 — $100,000 limitation for incentive stock options.
- § 1.422-5 — Permissible provisions.
- § 1.423-1 — Applicability of section 421(a).
- § 1.423-2 — Employee stock purchase plan defined.
- § 1.424-1 — Definitions and special rules applicable to statutory options.
- §§ 1.425-1.429 — [Reserved]
- § 1.430(d)-1 — Determination of target normal cost and funding target.
- § 1.430(f)-1 — Effect of prefunding balance and funding standard carryover balance.
- § 1.430(g)-1 — Valuation date and valuation of plan assets.
- § 1.430(h)(2)-1 — Interest rates used to determine present value.
- § 1.430(h)(3)-1 — Mortality tables used to determine present value.
- § 1.430(h)(3)-2 — Plan-specific substitute mortality tables used to determine present value.
- § 1.430(i)-1 — Special rules for plans in at-risk status.
- § 1.431(c)(6)-1 — Mortality tables used to determine current liability.
- §§ 1.432-1.435 — [Reserved]
- § 1.436-0 — Table of contents.
- § 1.436-1 — Limits on benefits and benefit accruals under single employer defined benefit plans.
- §§ 1.437-1.440 — [Reserved]
- — Accounting Periods
- § 1.441-0 — Table of contents.
- § 1.441-1 — Period for computation of taxable income.
- § 1.441-2 — Election of taxable year consisting of 52-53 weeks.
- § 1.441-3 — Taxable year of a personal service corporation.
- § 1.441-4 — Effective date.
- § 1.442-1 — Change of annual accounting period.
- § 1.443-1 — Returns for periods of less than 12 months.
- § 1.444-0T — Table of contents (temporary).
- § 1.444-1T — Election to use a taxable year other than the required taxable year (temporary).
- § 1.444-2T — Tiered structure (temporary).
- § 1.444-3T — Manner and time of making section 444 election (temporary).
- § 1.444-4 — Tiered structure.
- — methods of accounting in general
- § 1.446-1 — General rule for methods of accounting.
- § 1.446-2 — Method of accounting for interest.
- § 1.446-3 — Notional principal contracts.
- § 1.446-4 — Hedging transactions.
- § 1.446-5 — Debt issuance costs.
- § 1.446-6 — REMIC inducement fees.
- § 1.448-1 — Limitation on the use of the cash receipts and disbursements method of accounting.
- § 1.448-1T — Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
- § 1.448-2 — Nonaccrual of certain amounts by service providers.
- — taxable year for which items of gross income included
- § 1.451-1 — General rule for taxable year of inclusion.
- § 1.451-2 — Constructive receipt of income.
- § 1.451-4 — Accounting for redemption of trading stamps and coupons.
- § 1.451-5 — Advance payments for goods and long-term contracts.
- § 1.451-6 — Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
- § 1.451-7 — Election relating to livestock sold on account of drought.
- §§ 1.453-1—1.453-2 — [Reserved]
- § 1.453-3 — Purchaser evidences of indebtedness payable on demand or readily tradable.
- § 1.453-4 — Sale of real property involving deferred periodic payments.
- § 1.453-5 — Sale of real property treated on installment method.
- § 1.453-6 — Deferred payment sale of real property not on installment method.
- §§ 1.453-7—1.453-8 — [Reserved]
- § 1.453-9 — Gain or loss on disposition of installment obligations.
- § 1.453-10 — Effective date.
- § 1.453-11 — Installment obligations received from a liquidating corporation.
- § 1.453-12 — Allocation of unrecaptured section 1250 gain reported on the installment method.
- § 1.453A-0 — Table of contents.
- § 1.453A-1 — Installment method of reporting income by dealers on personal property.
- § 1.453A-2 — Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986.
- § 1.453A-3 — Requirements for adoption of or change to installment method by dealers in personal property.
- § 1.454-1 — Obligations issued at discount.
- § 1.455-1 — Treatment of prepaid subscription income.
- § 1.455-2 — Scope of election under section 455.
- § 1.455-3 — Method of allocation.
- § 1.455-4 — Cessation of taxpayer's liability.
- § 1.455-5 — Definitions and other rules.
- § 1.455-6 — Time and manner of making election.
- § 1.456-1 — Treatment of prepaid dues income.
- § 1.456-2 — Scope of election under section 456.
- § 1.456-3 — Method of allocation.
- § 1.456-4 — Cessation of liability or existence.
- § 1.456-5 — Definitions and other rules.
- § 1.456-6 — Time and manner of making election.
- § 1.456-7 — Transitional rule.
- § 1.457-1 — General overviews of section 457.
- § 1.457-2 — Definitions.
- § 1.457-3 — General introduction to eligible plans.
- § 1.457-4 — Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
- § 1.457-5 — Individual limitation for combined annual deferrals under multiple eligible plans
- § 1.457-6 — Timing of distributions under eligible plans.
- § 1.457-7 — Taxation of Distributions Under Eligible Plans.
- § 1.457-8 — Funding rules for eligible plans.
- § 1.457-9 — Effect on eligible plans when not administered in accordance with eligibility requirements.
- § 1.457-10 — Miscellaneous provisions.
- § 1.457-11 — Tax treatment of participants if plan is not an eligible plan.
- § 1.457-12 — Effective dates.
- § 1.458-1 — Exclusion for certain returned magazines, paperbacks, or records.
- § 1.458-2 — Manner of and time for making election.
- § 1.460-0 — Outline of regulations under section 460.
- § 1.460-1 — Long-term contracts.
- § 1.460-2 — Long-term manufacturing contracts.
- § 1.460-3 — Long-term construction contracts.
- § 1.460-4 — Methods of accounting for long-term contracts.
- § 1.460-5 — Cost allocation rules.
- § 1.460-6 — Look-back method.
- — taxable year for which deductions taken
- § 1.461-0 — Table of contents.
- § 1.461-1 — General rule for taxable year of deduction.
- § 1.461-2 — Contested liabilities.
- § 1.461-3 — Prepaid interest [Reserved]
- § 1.461-4 — Economic performance.
- § 1.461-5 — Recurring item exception.
- § 1.461-6 — Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
- § 1.465-1T — Aggregation of certain activities (temporary).
- § 1.465-8 — General rules; interest other than that of a creditor.
- § 1.465-20 — Treatment of amounts borrowed from certain persons and amounts protected against loss.
- § 1.465-27 — Qualified nonrecourse financing.
- § 1.466-1 — Method of accounting for the redemption cost of qualified discount coupons.
- § 1.466-2 — Special protective election for certain taxpayers.
- § 1.466-3 — Manner of and time for making election under section 466.
- § 1.466-4 — Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
- § 1.467-0 — Table of contents.
- § 1.467-1 — Treatment of lessors and lessees generally.
- § 1.467-2 — Rent accrual for section 467 rental agreements without adequate interest.
- § 1.467-3 — Disqualified leasebacks and long-term agreements.
- § 1.467-4 — Section 467 loan.
- § 1.467-5 — Section 467 rental agreements with variable interest.
- § 1.467-6 — Section 467 rental agreements with contingent payments [Reserved]
- § 1.467-7 — Section 467 recapture and other rules relating to dispositions and modifications.
- § 1.467-8 — Automatic consent to change to constant rental accrual for certain rental agreements.
- § 1.467-9 — Effective dates and automatic method changes for certain agreements.
- § 1.468A-0 — Nuclear decommissioning costs; table of contents.
- § 1.468A-1 — Nuclear decommissioning costs; general rules.
- § 1.468A-2 — Treatment of electing taxpayer.
- § 1.468A-3 — Ruling amount.
- § 1.468A-4 — Treatment of nuclear decommissioning fund.
- § 1.468A-5 — Nuclear decommissioning fund qualification requirements; prohibitions against self-dealing; disqualification of nuclear decommissioning fund; termination of fund upon substantial completion of decommissioning.
- § 1.468A-6 — Disposition of an interest in a nuclear power plant.
- § 1.468A-7 — Manner of and time for making election.
- § 1.468A-8 — Special transfers to qualified funds pursuant to section 468A(f).
- § 1.468A-9 — Effective/applicability date.
- § 1.468B — Designated settlement funds.
- § 1.468B-0 — Table of contents.
- § 1.468B-1 — Qualified settlement funds.
- § 1.468B-2 — Taxation of qualified settlement funds and related administrative requirements.
- § 1.468B-3 — Rules applicable to the transferor.
- § 1.468B-4 — Taxability of distributions to claimants.
- § 1.468B-5 — Effective dates and transition rules applicable to qualified settlement funds.
- § 1.468B-6 — Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
- § 1.468B-7 — Pre-closing escrows.
- § 1.468B-8 — Contingent-at-closing escrows [Reserved]
- § 1.468B-9 — Disputed ownership funds.
- § 1.469-0 — Table of contents.
- § 1.469-1 — General rules.
- § 1.469-1T — General rules (temporary).
- § 1.469-2 — Passive activity loss.
- § 1.469-2T — Passive activity loss (temporary).
- § 1.469-3 — Passive activity credit.
- § 1.469-3T — Passive activity credit (temporary).
- § 1.469-4 — Definition of activity.
- § 1.469-4T — Definition of activity (temporary).
- § 1.469-5 — Material participation.
- § 1.469-5T — Material participation (temporary).
- § 1.469-6 — Treatment of losses upon certain dispositions [Reserved]
- § 1.469-7 — Treatment of self-charged items of interest income and deduction.
- § 1.469-8 — Application of section 469 to trust, estates, and their beneficiaries [Reserved]
- § 1.469-9 — Rules for certain rental real estate activities.
- § 1.469-10 — Application of section 469 to publicly traded partnerships.
- § 1.469-11 — Effective date and transition rules.
- — inventories
- § 1.471-1 — Need for inventories.
- § 1.471-2 — Valuation of inventories.
- § 1.471-3 — Inventories at cost.
- § 1.471-4 — Inventories at cost or market, whichever is lower.
- § 1.471-5 — Inventories by dealers in securities.
- § 1.471-6 — Inventories of livestock raisers and other farmers.
- § 1.471-7 — Inventories of miners and manufacturers.
- § 1.471-8 — Inventories of retail merchants.
- § 1.471-9 — Inventories of acquiring corporations.
- § 1.471-10 — Applicability of long-term contract methods.
- § 1.471-11 — Inventories of manufacturers.
- § 1.472-1 — Last-in, first-out inventories.
- § 1.472-2 — Requirements incident to adoption and use of LIFO inventory method.
- § 1.472-3 — Time and manner of making election.
- § 1.472-4 — Adjustments to be made by taxpayer.
- § 1.472-5 — Revocation of election.
- § 1.472-6 — Change from LIFO inventory method.
- § 1.472-7 — Inventories of acquiring corporations.
- § 1.472-8 — Dollar-value method of pricing LIFO inventories.
- §§ 1.475(a)-1—1.475(a)-2 — [Reserved]
- § 1.475(a)-3 — Acquisition by a dealer of a security with a substituted basis.
- § 1.475(a)-4 — Valuation safe harbor.
- § 1.475(b)-1 — Scope of exemptions from mark-to-market requirement.
- § 1.475(b)-2 — Exemptions—identification requirements.
- § 1.475(b)-3 — [Reserved]
- § 1.475(b)-4 — Exemptions—transitional issues.
- § 1.475(c)-1 — Definitions—dealer in securities.
- § 1.475(c)-2 — Definitions—security.
- § 1.475(d)-1 — Character of gain or loss.
- § 1.475(g)-1 — Effective dates.
- § 1.475-0 — Table of contents.
- — Adjustments
- § 1.481-1 — Adjustments in general.
- § 1.481-2 — Limitation on tax.
- § 1.481-3 — Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
- § 1.481-4 — Adjustments taken into account with consent.
- § 1.481-5 — Effective dates.
- § 1.482-0 — Outline of regulations under section 482.
- § 1.482-0T — Outline of regulations under section 482 (temporary).
- § 1.482-1 — Allocation of income and deductions among taxpayers.
- § 1.482-1T — Allocation of income and deductions among taxpayers (temporary).
- § 1.482-2 — Determination of taxable income in specific situations.
- § 1.482-2T — Determination of taxable income in specific situations (temporary).
- § 1.482-3 — Methods to determine taxable income in connection with a transfer of tangible property.
- § 1.482-4 — Methods to determine taxable income in connection with a transfer of intangible property.
- § 1.482-4T — Methods to determine taxable income in connection with a transfer of intangible property (temporary).
- § 1.482-5 — Comparable profits method.
- § 1.482-6 — Profit split method.
- § 1.482-7T — Methods to determine taxable income in connection with a cost sharing arrangement (temporary).
- § 1.482-8 — Examples of the best method rule.
- § 1.482-8T — Examples of the best method rule (temporary).
- § 1.482-9 — Methods to determine taxable income in connection with a controlled services transaction.
- § 1.482-9T — Methods to determine taxable income in connection with a controlled services transaction (temporary).
- § 1.483-1 — Interest on certain deferred payments.
- § 1.483-2 — Unstated interest.
- § 1.483-3 — Test rate of interest applicable to a contract.
- § 1.483-4 — Contingent payments.
- — regulations applicable for taxable years beginning on or before april 21, 1993
- § 1.482-1A — Allocation of income and deductions among taxpayers.
- § 1.482-2A — Determination of taxable income in specific situations.
- — Regulations applicable on or before January 4, 2009.
- § 1.482-7A — Methods to determine taxable income in connection with a cost sharing arrangement.
- §§ 1.484-1.500 — [Reserved]
- — Exempt Organizations
- § 1.501(a)-1 — Exemption from taxation.
- § 1.501(c)(2)-1 — Corporations organized to hold title to property for exempt organizations.
- § 1.501(c)(3)-1 — Organizations 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)-1 — Civic organizations and local associations of employees.
- § 1.501(c)(5)-1 — Labor, agricultural, and horticultural organizations.
- § 1.501(c)(6)-1 — Business leagues, chambers of commerce, real estate boards, and boards of trade.
- § 1.501(c)(7)-1 — Social clubs.
- § 1.501(c)(8)-1 — Fraternal beneficiary societies.
- § 1.501(c)(9)-1 — Voluntary employees' beneficiary associations, in general.
- § 1.501(c)(9)-2 — Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
- § 1.501(c)(9)-3 — Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
- § 1.501(c)(9)-4 — Voluntary employees' beneficiary associations; inurement.
- § 1.501(c)(9)-5 — Voluntary employees' beneficiary associations; recordkeeping requirements.
- § 1.501(c)(9)-6 — Voluntary employees' beneficiary associations; benefits includible in gross income.
- § 1.501(c)(9)-7 — Voluntary employees' beneficiary associations; section 3(4) of ERISA.
- § 1.501(c)(9)-8 — Voluntary employees' beneficiary associations; effective date.
- § 1.501(c)(10)-1 — Certain fraternal beneficiary societies.
- § 1.501(c)(12)-1 — Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
- § 1.501(c)(13)-1 — Cemetery companies and crematoria.
- § 1.501(c)(14)-1 — Credit unions and mutual insurance funds.
- § 1.501(c)(15)-1 — Mutual insurance companies or associations.
- § 1.501(c)(16)-1 — Corporations organized to finance crop operations.
- § 1.501(c)(17)-1 — Supplemental unemployment benefit trusts.
- § 1.501(c)(17)-2 — General rules.
- § 1.501(c)(17)-3 — Relation to other sections of the Code.
- § 1.501(c)(18)-1 — Certain funded pension trusts.
- § 1.501(c)(19)-1 — War veterans organizations.
- § 1.501(c)(21)-1 — Black lung trusts—certain terms.
- § 1.501(c)(21)-2 — Same—trust instrument.
- § 1.501(d)-1 — Religious and apostolic associations or corporations.
- § 1.501(e)-1 — Cooperative hospital service organizations.
- § 1.501(h)-1 — Application of the expenditure test to expenditures to influence legislation; introduction.
- § 1.501(h)-2 — Electing the expenditure test.
- § 1.501(h)-3 — Lobbying or grass roots expenditures normally in excess of ceiling amount.
- § 1.501(k)-1 — Communist-controlled organizations.
- § 1.502-1 — Feeder organizations.
- § 1.503(a)-1 — Denial of exemption to certain organizations engaged in prohibited transactions.
- § 1.503(b)-1 — Prohibited transactions.
- § 1.503(c)-1 — Future status of organizations denied exemption.
- § 1.503(d)-1 — Cross references.
- § 1.503(e)-1 — Special rules.
- § 1.503(e)-2 — Requirements.
- § 1.503(e)-3 — Effective dates.
- § 1.503(e)-4 — Disallowance of charitable deductions for certain gifts made before January 1, 1970.
- § 1.503(f)-1 — Loans by employers who are prohibited from pledging assets.
- § 1.504-1 — Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption.
- § 1.504-2 — Certain transfers made to avoid section 504(a).
- § 1.505(c)-1T — Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary).
- — Private Foundations
- § 1.507-1 — General rule.
- § 1.507-2 — Special rules; transfer to, or operation as, public charity.
- § 1.507-2T — Special rules; transfer to, or operation as, public charity (temporary).
- § 1.507-3 — Special rules; transferee foundations.
- § 1.507-4 — Imposition of tax.
- § 1.507-5 — Aggregate tax benefit; in general.
- § 1.507-6 — Substantial contributor defined.
- § 1.507-7 — Value of assets.
- § 1.507-8 — Liability in case of transfers.
- § 1.507-9 — Abatement of taxes.
- § 1.508-1 — Notices.
- § 1.508-2 — Disallowance of certain charitable, etc., deductions.
- § 1.508-3 — Governing instruments.
- § 1.508-4 — Effective date.
- § 1.509(a)-1 — Definition of private foundation.
- § 1.509(a)-2 — Exclusion for certain organizations described in section 170(b)(1)(A).
- § 1.509(a)-3 — Broadly, publicly supported organizations.
- § 1.509(a)-3T — Broadly, publicly supported organizations (temporary).
- § 1.509(a)-4 — Supporting organizations.
- § 1.509(a)-5 — Special rules of attribution.
- § 1.509(a)-6 — Classification under section 509(a).
- § 1.509(a)-7 — Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations.
- § 1.509(b)-1 — Continuation of private foundation status.
- § 1.509(c)-1 — Status of organization after termination of private foundation status.
- § 1.509(d)-1 — Definition of support
- § 1.509(e)-1 — Definition of gross investment income.
- — Taxation of Business Income of Certain Exempt Organizations
- § 1.511-1 — Imposition and rates of tax.
- § 1.511-2 — Organizations subject to tax.
- § 1.511-3 — Provisions generally applicable to the tax on unrelated business income.
- § 1.511-4 — Minimum tax for tax preferences.
- § 1.512(a)-1 — Definition.
- § 1.512(a)-2 — Definition applicable to taxable years beginning before December 13, 1967.
- § 1.512(a)-3 — [Reserved]
- § 1.512(a)-4 — Special rules applicable to war veterans organizations.
- § 1.512(a)-5T — Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9), (17) or (20) of Section 501(c) (temporary).
- § 1.512(b)-1 — Modifications.
- § 1.512(c)-1 — Special rules applicable to partnerships; in general.
- § 1.513-1 — Definition of unrelated trade or business.
- § 1.513-2 — Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967.
- § 1.513-3 — Qualified convention and trade show activity.
- § 1.513-4 — Certain sponsorship not unrelated trade or business.
- § 1.513-5 — Certain bingo games not unrelated trade or business.
- § 1.513-6 — Certain hospital services not unrelated trade or business.
- § 1.513-7 — Travel and tour activities of tax exempt organizations.
- § 1.514(a)-1 — Unrelated debt-financed income and deductions.
- § 1.514(a)-2 — Business lease rents and deductions for taxable years beginning before January 1, 1970.
- § 1.514(b)-1 — Definition of debt-financed property.
- § 1.514(c)-1 — Acquisition indebtedness.
- § 1.514(c)-2 — Permitted allocations under section 514(c)(9)(E).
- § 1.514(d)-1 — Basis of debt-financed property acquired in corporate liquidation.
- § 1.514(e)-1 — Allocation rules.
- § 1.514(f)-1 — Definition of business lease.
- § 1.514(g)-1 — Business lease indebtedness.
- — Farmers' Cooperatives
- § 1.521-1 — Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521.
- § 1.522-1 — Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521.
- § 1.522-2 — Manner of taxation of cooperative associations subject to section 522.
- § 1.522-3 — Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522.
- § 1.522-4 — Taxable years affected.
- § 1.527-1 — Political organizations; generally.
- § 1.527-2 — Definitions.
- § 1.527-3 — Exempt function income.
- § 1.527-4 — Special rules for computation of political organization taxable income.
- § 1.527-5 — Activities resulting in gross income to an individual or political organization.
- § 1.527-6 — Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization.
- § 1.527-7 — Newsletter funds.
- § 1.527-8 — Effective date; filing requirements; and miscellaneous provisions.
- § 1.527-9 — Special rule for principal campaign committees.
- — Homeowners Associations
- § 1.528-1 — Homeowners associations.
- § 1.528-2 — Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property.
- § 1.528-3 — Association property.
- § 1.528-4 — Substantiality test.
- § 1.528-5 — Source of income test.
- § 1.528-6 — Expenditure test.
- § 1.528-7 — Inurement.
- § 1.528-8 — Election to be treated as a homeowners association.
- § 1.528-9 — Exempt function income.
- § 1.528-10 — Special rules for computation of homeowners association taxable income and tax.
- — Corporations Used To Avoid Income Tax on Shareholders
- § 1.531-1 — Imposition of tax.
- § 1.532-1 — Corporations subject to accumulated earnings tax.
- § 1.533-1 — Evidence of purpose to avoid income tax.
- § 1.533-2 — Statement required.
- § 1.534-1 — Burden of proof as to unreasonable accumulations generally.
- § 1.534-2 — Burden of proof as to unreasonable accumulations in cases before the Tax Court.
- § 1.534-3 — Jeopardy assessments in Tax Court cases.
- § 1.535-1 — Definition.
- § 1.535-2 — Adjustments to taxable income.
- § 1.535-3 — Accumulated earnings credit.
- § 1.536-1 — Short taxable years.
- § 1.537-1 — Reasonable needs of the business.
- § 1.537-2 — Grounds for accumulation of earnings and profits.
- § 1.537-3 — Business of the corporation.
- — Personal Holding Companies
- § 1.541-1 — Imposition of tax.
- § 1.542-1 — General rule.
- § 1.542-2 — Gross income requirement.
- § 1.542-3 — Stock ownership requirement.
- § 1.542-4 — Corporations filing consolidated returns.
- § 1.543-1 — Personal holding company income.
- § 1.543-2 — Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities.
- § 1.544-1 — Constructive ownership.
- § 1.544-2 — Constructive ownership by reason of indirect ownership.
- § 1.544-3 — Constructive ownership by reason of family and partnership ownership.
- § 1.544-4 — Options.
- § 1.544-5 — Convertible securities.
- § 1.544-6 — Constructive ownership as actual ownership.
- § 1.544-7 — Option rule in lieu of family and partnership rule.
- § 1.545-1 — Definition.
- § 1.545-2 — Adjustments to taxable income.
- § 1.545-3 — Special adjustment to taxable income.
- § 1.547-1 — General rule.
- § 1.547-2 — Requirements for deficiency dividends.
- § 1.547-3 — Claim for credit or refund.
- § 1.547-4 — Effect on dividends paid deduction.
- § 1.547-5 — Deduction denied in case of fraud or wilful failure to file timely return.
- § 1.547-6 — Suspension of statute of limitations and stay of collection.
- § 1.547-7 — Effective date.
- — Foreign Personal Holding Companies
- § 1.551-1 — General rule.
- § 1.551-2 — Amount included in gross income.
- § 1.551-3 — Deduction for obligations of the United States and its instrumentalities.
- § 1.551-4 — Information in return.
- § 1.551-5 — Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders.
- § 1.552-1 — Definition of foreign personal holding company.
- § 1.552-2 — Gross income requirement.
- § 1.552-3 — Stock ownership requirement.
- § 1.552-4 — Certain excluded banks.
- § 1.552-5 — United States shareholder of excluded bank.
- § 1.553-1 — Foreign personal holding company income.
- § 1.554-1 — Stock ownership.
- § 1.555-1 — General rule.
- § 1.555-2 — Additions to gross income.
- § 1.556-1 — Definition.
- § 1.556-2 — Adjustments to taxable income.
- § 1.556-3 — Illustration of computation of undistributed foreign personal holding company income.
- — Deduction for Dividends Paid
- § 1.561-1 — Deduction for dividends paid.
- § 1.561-2 — When dividends are considered paid.
- § 1.562-1 — Dividends for which the dividends paid deduction is allowable.
- § 1.562-2 — Preferential dividends.
- § 1.562-3 — Distributions by a member of an affiliated group.
- § 1.563-1 — Accumulated earnings tax.
- § 1.563-2 — Personal holding company tax.
- § 1.563-3 — Dividends considered as paid on last day of taxable year.
- § 1.564-1 — Dividend carryover.
- § 1.565-1 — General rule.
- § 1.565-2 — Limitations.
- § 1.565-3 — Effect of consent.
- § 1.565-4 — Consent dividends and other distributions.
- § 1.565-5 — Nonresident aliens and foreign corporations.
- § 1.565-6 — Definitions.
- — Banking Institutions
- § 1.581-1 — Banks.
- § 1.581-2 — Mutual savings banks, building and loan associations, and cooperative banks.
- § 1.581-3 — Definition of bank prior to September 28, 1962.
- § 1.582-1 — Bad debts, losses, and gains with respect to securities held by financial institutions.
- § 1.584-1 — Common trust funds.
- § 1.584-2 — Income of participants in common trust fund.
- § 1.584-3 — Computation of common trust fund income.
- § 1.584-4 — Admission and withdrawal of participants in the common trust fund.
- § 1.584-5 — Returns of banks with respect to common trust funds.
- § 1.584-6 — Net operating loss deduction.
- § 1.585-1 — Reserve for losses on loans of banks.
- § 1.585-2 — Addition to reserve.
- § 1.585-3 — Special rules.
- § 1.585-4 — Reorganizations and asset acquisitions.
- § 1.585-5 — Denial of bad debt reserves for large banks.
- § 1.585-6 — Recapture method of changing from the reserve method of section 585.
- § 1.585-7 — Elective cut-off method of changing from the reserve method of section 585.
- § 1.585-8 — Rules for making and revoking elections under §§ 1.585-6 and 1.585-7.
- § 1.586-1 — Reserve for losses on loans of small business investment companies, etc.
- § 1.586-2 — Addition to reserve.
- — Mutual Savings Banks, Etc.
- § 1.591-1 — Deduction for dividends paid on deposits.
- § 1.592-1 — Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks.
- § 1.593-1 — Additions to reserve for bad debts.
- § 1.593-2 — Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or withdrawable accounts.
- § 1.593-3 — Taxable years affected.
- § 1.593-4 — Organizations to which section 593 applies.
- § 1.593-5 — Addition to reserves for bad debts.
- § 1.593-6 — Pre-1970 addition to reserve for losses on qualifying real property loans.
- § 1.593-6A — Post-1969 addition to reserve for losses on qualifying real property loans.
- § 1.593-7 — Establishment and treatment of reserves for bad debts.
- § 1.593-8 — Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real property loans.
- § 1.593-10 — Certain distributions to shareholders by a domestic building and loan association.
- § 1.593-11 — Qualifying real property loan and nonqualifying loan defined.
- § 1.594-1 — Mutual savings banks conducting life insurance business.
- § 1.595-1 — Treatment of foreclosed property by certain creditors.
- § 1.596-1 — Limitation on dividends received deduction.
- § 1.597-1 — Definitions.
- § 1.597-2 — Taxation of Federal financial assistance.
- § 1.597-3 — Other rules.
- § 1.597-4 — Bridge Banks and Agency Control.
- § 1.597-5 — Taxable Transfers.
- § 1.597-6 — Limitation on collection of income tax.
- § 1.597-7 — Effective date.
- § 1.597-8 — Transitional rules for Federal financial assistance.
- — Bank Affiliates
- § 1.601-1 — Special deduction for bank affiliates.
- — Natural Resources
- § 1.611-0 — Regulatory authority.
- § 1.611-1 — Allowance of deduction for depletion.
- § 1.611-2 — Rules applicable to mines, oil and gas wells, and other natural deposits.
- § 1.611-3 — Rules applicable to timber.
- § 1.611-4 — Depletion as a factor in computing earnings and profits for dividend purposes.
- § 1.611-5 — Depreciation of improvements.
- § 1.612-1 — Basis for allowance of cost depletion.
- § 1.612-2 — Allowable capital additions in case of mines.
- § 1.612-3 — Depletion; treatment of bonus and advanced royalty.
- § 1.612-4 — Charges to capital and to expense in case of oil and gas wells.
- § 1.612-5 — Charges to capital and to expense in case of geothermal wells.
- § 1.613-1 — Percentage depletion; general rule.
- § 1.613-2 — Percentage depletion rates.
- § 1.613-3 — Gross income from the property.
- § 1.613-4 — Gross income from the property in the case of minerals other than oil and gas.
- § 1.613-5 — Taxable income from the property.
- § 1.613-6 — Statement to be attached to return when depletion is claimed on percentage basis.
- § 1.613-7 — Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954.
- § 1.613A-0 — Limitations on percentage depletion in the case of oil and gas wells; table of contents.
- § 1.613A-1 — Post-1974 limitations on percentage depletion in case of oil and gas wells; general rule.
- § 1.613A-2 — Exemption for certain domestic gas wells.
- § 1.613A-3 — Exemption for independent producers and royalty owners.
- § 1.613A-4 — Limitations on application of § 1.613A-3 exemption.
- § 1.613A-5 — Election under section 613A(c)(4).
- § 1.613A-6 — Recordkeeping requirements.
- § 1.613A-7 — Definitions.
- § 1.614-0 — Introduction.
- § 1.614-1 — Definition of property.
- § 1.614-2 — Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964.
- § 1.614-3 — Rules relating to separate operating mineral interests in the case of mines.
- § 1.614-4 — Treatment 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.
- § 1.614-5 — Special rules as to aggregating nonoperating mineral interests.
- § 1.614-6 — Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined.
- § 1.614-7 — Extension of time for performing certain acts.
- § 1.614-8 — Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells.
- § 1.615-1 — Pre-1970 exploration expenditures.
- § 1.615-2 — Deduction of pre-1970 exploration expenditures in the year paid or incurred.
- § 1.615-3 — Election to defer pre-1970 exploration expenditures.
- § 1.615-4 — Limitation of amount deductible.
- § 1.615-5 — Time for making election with respect to returns due on or before May 2, 1960.
- § 1.615-6 — Election to deduct under section 615.
- § 1.615-7 — Effect of transfer of mineral property.
- § 1.615-8 — Termination of section 615.
- § 1.615-9 — Notification under Tax Reform Act of 1969.
- § 1.616-1 — Development expenditures.
- § 1.616-2 — Election to defer.
- § 1.616-3 — Time for making election with respect to returns due on or before May 2, 1960.
- § 1.617-1 — Exploration expenditures.
- § 1.617-2 — Limitation on amount deductible.
- § 1.617-3 — Recapture of exploration expenditures.
- § 1.617-4 — Treatment of gain from disposition of certain mining property.
- — Exclusions From Gross Income
- § 1.621-1 — Payments to encourage exploration, development, and mining for defense purposes.
- — Sales and Exchanges
- § 1.631-1 — Election to consider cutting as sale or exchange.
- § 1.631-2 — Gain or loss upon the disposal of timber under cutting contract.
- § 1.631-3 — Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest.
- § 1.632-1 — Tax on sale of oil or gas properties.
- — Mineral Production Payments
- § 1.636-1 — Treatment of production payments as loans.
- § 1.636-2 — Production payments retained in leasing transactions.
- § 1.636-3 — Definitions.
- § 1.636-4 — Effective dates of section 636.
- — Continental Shelf Areas
- § 1.638-1 — Continental Shelf areas.
- § 1.638-2 — Effective date.
- §§ 1.639-1.640 — [Reserved]
- — Estates, Trusts, and Beneficiaries
- § 1.641 — [Reserved]
- § 1.641(a)-0 — Scope of subchapter J.
- § 1.641(a)-1 — Imposition of tax; application of tax.
- § 1.641(a)-2 — Gross income of estates and trusts.
- § 1.641(b)-1 — Computation and payment of tax; deductions and credits of estates and trusts.
- § 1.641(b)-2 — Filing of returns and payment of the tax.
- § 1.641(b)-3 — Termination of estates and trusts.
- § 1.641(c)-0 — Table of contents.
- § 1.641(c)-1 — Electing small business trust.
- § 1.642(a)(1)-1 — Partially tax-exempt interest.
- § 1.642(a)(2)-1 — Foreign taxes.
- § 1.642(a)(3)-1 — Dividends received by an estate or trust.
- § 1.642(a)(3)-2 — Time of receipt of dividends by beneficiary.
- § 1.642(a)(3)-3 — Cross reference.
- § 1.642(b)-1 — Deduction for personal exemption.
- § 1.642(c)-0 — Effective dates.
- § 1.642(c)-1 — Unlimited deduction for amounts paid for a charitable purpose.
- § 1.642(c)-2 — Unlimited deduction for amounts permanently set aside for a charitable purpose.
- § 1.642(c)-3 — Adjustments and other special rules for determining unlimited charitable contributions deduction.
- § 1.642(c)-4 — Nonexempt private foundations.
- § 1.642(c)-5 — Definition of pooled income fund.
- § 1.642(c)-6 — Valuation of a remainder interest in property transferred to a pooled income fund.
- § 1.642(c)-6T — Valuation of a remainder interest in property transferred to a pooled income fund (temporary).
- § 1.642(c)-7 — Transitional rules with respect to pooled income funds.
- § 1.642(d)-1 — Net operating loss deduction.
- § 1.642(e)-1 — Depreciation and depletion.
- § 1.642(f)-1 — Amortization deductions.
- § 1.642(g)-1 — Disallowance of double deductions; in general.
- § 1.642(g)-2 — Deductions included.
- § 1.642(h)-1 — Unused loss carryovers on termination of an estate or trust.
- § 1.642(h)-2 — Excess deductions on termination of an estate or trust.
- § 1.642(h)-3 — Meaning of “beneficiaries succeeding to the property of the estate or trust”.
- § 1.642(h)-4 — Allocation.
- § 1.642(h)-5 — Example.
- § 1.642(i)-1 — Certain distributions by cemetery perpetual care funds.
- § 1.642(i)-2 — Definitions.
- § 1.643(a)-0 — Distributable net income; deduction for distributions; in general.
- § 1.643(a)-1 — Deduction for distributions.
- § 1.643(a)-2 — Deduction for personal exemption.
- § 1.643(a)-3 — Capital gains and losses.
- § 1.643(a)-4 — Extraordinary dividends and taxable stock dividends.
- § 1.643(a)-5 — Tax-exempt interest.
- § 1.643(a)-6 — Income of foreign trust.
- § 1.643(a)-7 — Dividends.
- § 1.643(a)-8 — Certain distributions by charitable remainder trusts.
- § 1.643(b)-1 — Definition of income.
- § 1.643(b)-2 — Dividends allocated to corpus.
- § 1.643(c)-1 — Definition of “beneficiary”.
- § 1.643(d)-1 — Definition of “foreign trust created by a United States person”.
- § 1.643(d)-2 — Illustration of the provisions of section 643.
- § 1.643(h)-1 — Distributions by certain foreign trusts through intermediaries.
- — pooled income fund actuarial tables applicable before may 1, 2009
- § 1.642(c)-6A — Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.
- — Election to Treat Trust as Part of an Estate
- § 1.645-1 — Election by certain revocable trusts to be treated as part of estate.
- — trusts which distribute current income only
- § 1.651(a)-1 — Simple trusts; deduction for distributions; in general.
- § 1.651(a)-2 — Income required to be distributed currently.
- § 1.651(a)-3 — Distribution of amounts other than income.
- § 1.651(a)-4 — Charitable purposes.
- § 1.651(a)-5 — Estates.
- § 1.651(b)-1 — Deduction for distributions to beneficiaries.
- § 1.652(a)-1 — Simple trusts; inclusion of amounts in income of beneficiaries.
- § 1.652(a)-2 — Distributions in excess of distributable net income.
- § 1.652(b)-1 — Character of amounts.
- § 1.652(b)-2 — Allocation of income items.
- § 1.652(b)-3 — Allocation of deductions.
- § 1.652(c)-1 — Different taxable years.
- § 1.652(c)-2 — Death of individual beneficiaries.
- § 1.652(c)-3 — Termination of existence of other beneficiaries.
- § 1.652(c)-4 — Illustration of the provisions of sections 651 and 652.
- — estates and trusts which may accumulate income or which distribute corpus
- § 1.661(a)-1 — Estates and trusts accumulating income or distributing corpus; general.
- § 1.661(a)-2 — Deduction for distributions to beneficiaries.
- § 1.661(b)-1 — Character of amounts distributed; in general.
- § 1.661(b)-2 — Character of amounts distributed when charitable contributions are made.
- § 1.661(c)-1 — Limitation on deduction.
- § 1.661(c)-2 — Illustration of the provisions of section 661.
- § 1.662(a)-1 — Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
- § 1.662(a)-2 — Currently distributable income.
- § 1.662(a)-3 — Other amounts distributed.
- § 1.662(a)-4 — Amounts used in discharge of a legal obligation.
- § 1.662(b)-1 — Character of amounts; when no charitable contributions are made.
- § 1.662(b)-2 — Character of amounts; when charitable contributions are made.
- § 1.662(c)-1 — Different taxable years.
- § 1.662(c)-2 — Death of individual beneficiary.
- § 1.662(c)-3 — Termination of existence of other beneficiaries.
- § 1.662(c)-4 — Illustration of the provisions of sections 661 and 662.
- § 1.663(a)-1 — Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
- § 1.663(a)-2 — Charitable, etc., distributions.
- § 1.663(a)-3 — Denial of double deduction.
- § 1.663(b)-1 — Distributions in first 65 days of taxable year; scope.
- § 1.663(b)-2 — Election.
- § 1.663(c)-1 — Separate shares treated as separate trusts or as separate estates; in general.
- § 1.663(c)-2 — Rules of administration.
- § 1.663(c)-3 — Applicability of separate share rule to certain trusts.
- § 1.663(c)-4 — Applicability of separate share rule to estates and qualified revocable trusts.
- § 1.663(c)-5 — Examples.
- § 1.663(c)-6 — Effective dates.
- § 1.664-1 — Charitable remainder trusts.
- § 1.664-2 — Charitable remainder annuity trust.
- § 1.664-3 — Charitable remainder unitrust.
- § 1.664-4 — Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.
- § 1.664-4T — Calculation of the fair market value of the remainder interest in a charitable remainder unitrust (temporary).
- — unitrust actuarial tables applicable before may 1, 2009
- § 1.664-4A — Valuation of charitable remainder interests for which the valuation date is before May 1, 2009.
- — treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969
- § 1.665(a)-0 — Excess distributions by trusts; scope of subpart D.
- § 1.665(a)-1 — Undistributed net income.
- § 1.665(b)-1 — Accumulation distributions of trusts other than certain foreign trusts; in general.
- § 1.665(b)-2 — Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person).
- § 1.665(b)-3 — Exclusions under section 663(a)(1).
- § 1.665(c)-1 — Accumulation distributions of certain foreign trusts; in general.
- § 1.665(c)-2 — Indirect payments to the beneficiary.
- § 1.665(d)-1 — Taxes imposed on the trust.
- § 1.665(e)-1 — Preceding taxable year.
- § 1.665(e)-2 — Application of separate share rule.
- § 1.666(a)-1 — Amount allocated.
- § 1.666(a)-1A — Amount allocated.
- § 1.666(b)-1 — Total taxes deemed distributed.
- § 1.666(b)-1A — Total taxes deemed distributed.
- § 1.666(c)-1 — Pro rata portion of taxes deemed distributed.
- § 1.666(c)-1A — Pro rata portion of taxes deemed distributed.
- § 1.666(c)-2 — Illustration of the provisions of section 666.
- § 1.666(c)-2A — Illustration of the provisions of section 666 (a), (b), and (c).
- § 1.666(d)-1A — Information required from trusts.
- § 1.667(a)-1A — Denial of refund to trusts.
- § 1.667(b)-1A — Authorization of credit to beneficiary for taxes imposed on the trust.
- § 1.667-1 — Denial of refund to trusts.
- § 1.668(a)-1 — Amounts treated as received in prior taxable years; inclusion in gross income.
- § 1.668(a)-1A — Amounts treated as received in prior taxable years; inclusion in gross income.
- § 1.668(a)-2 — Allocation among beneficiaries; in general.
- § 1.668(a)-2A — Allocation among beneficiaries; in general.
- § 1.668(a)-3 — Excluded amounts.
- § 1.668(a)-3A — Determination of tax.
- § 1.668(a)-4 — Tax attributable to throwback.
- § 1.668(b)-1 — Credit for taxes paid by the trust.
- § 1.668(b)-1A — Tax on distribution.
- § 1.668(b)-2 — Illustration of the provisions of subpart D.
- § 1.668(b)-2A — Special rules applicable to section 668.
- § 1.668(b)-3A — Computation of the beneficiary's income and tax for a prior taxable year.
- § 1.668(b)-4A — Information requirements with respect to beneficiary.
- § 1.669(a)-1 — Limitation on tax.
- § 1.669(a)-1A — Amount allocated.
- § 1.669(a)-2 — Rules applicable to section 669 computations.
- § 1.669(a)-3 — Tax computed by the exact throwback method.
- § 1.669(a)-4 — Tax attributable to short-cut throwback method.
- § 1.669(b)-1 — Information requirements.
- § 1.669(b)-1A — Tax on distribution.
- § 1.669(b)-2 — Manner of exercising election.
- § 1.669(c)-1A — Special rules applicable to section 669.
- § 1.669(c)-2A — Computation of the beneficiary's income and tax for a prior taxable year.
- § 1.669(c)-3A — Information requirements with respect to beneficiary.
- § 1.669(d)-1A — Total taxes deemed distributed.
- § 1.669(e)-1A — Pro rata portion of taxes deemed distributed.
- § 1.669(e)-2A — Illustration of the provisions of section 669.
- § 1.669(f)-1A — Character of capital gain.
- § 1.669(f)-2A — Exception for capital gain distributions from certain trusts.
- — treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969
- § 1.665(a)-0A — Excess distributions by trusts; scope of subpart D.
- § 1.665(a)-1A — Undistributed net income.
- § 1.665(b)-1A — Accumulation distributions.
- § 1.665(b)-2A — Special rules for accumulation distributions made in taxable years beginning before January 1, 1974.
- § 1.665(c)-1A — Special rule applicable to distributions by certain foreign trusts.
- § 1.665(d)-1A — Taxes imposed on the trust.
- § 1.665(e)-1A — Preceding taxable year.
- § 1.665(f)-1A — Undistributed capital gain.
- § 1.665(g)-1A — Capital gain distribution.
- § 1.665(g)-2A — Application of separate share rule.
- — grantors and others treated as substantial owners
- § 1.671-1 — Grantors and others treated as substantial owners; scope.
- § 1.671-2 — Applicable principles.
- § 1.671-3 — Attribution or inclusion of income, deductions, and credits against tax.
- § 1.671-4 — Method of reporting.
- § 1.671-5 — Reporting for widely held fixed investment trusts.
- § 1.672(a)-1 — Definition of adverse party.
- § 1.672(b)-1 — Nonadverse party.
- § 1.672(c)-1 — Related or subordinate party.
- § 1.672(d)-1 — Power subject to condition precedent.
- § 1.672(f)-1 — Foreign persons not treated as owners.
- § 1.672(f)-2 — Certain foreign corporations.
- § 1.672(f)-3 — Exceptions to general rule.
- § 1.672(f)-4 — Recharacterization of purported gifts.
- § 1.672(f)-5 — Special rules.
- § 1.673(a)-1 — Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule.
- § 1.673(b)-1 — Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).
- § 1.673(c)-1 — Reversionary interest after income beneficiary's death.
- § 1.673(d)-1 — Postponement of date specified for reacquisition.
- § 1.674(a)-1 — Power to control beneficial enjoyment; scope of section 674.
- § 1.674(b)-1 — Excepted powers exercisable by any person.
- § 1.674(c)-1 — Excepted powers exercisable only by independent trustees.
- § 1.674(d)-1 — Excepted powers exercisable by any trustee other than grantor or spouse.
- § 1.674(d)-2 — Limitations on exceptions in section 674 (b), (c), and (d).
- § 1.675-1 — Administrative powers.
- § 1.676(a)-1 — Power to revest title to portion of trust property in grantor; general rule.
- § 1.676(b)-1 — Powers exercisable only after a period of time.
- § 1.677(a)-1 — Income for benefit of grantor; general rule.
- § 1.677(b)-1 — Trusts for support.
- § 1.678(a)-1 — Person other than grantor treated as substantial owner; general rule.
- § 1.678(b)-1 — If grantor is treated as the owner.
- § 1.678(c)-1 — Trusts for support.
- § 1.678(d)-1 — Renunciation of power.
- § 1.679-0 — Outline of major topics.
- § 1.679-1 — U.S. transferor treated as owner of foreign trust.
- § 1.679-2 — Trusts treated as having a U.S. beneficiary.
- § 1.679-3 — Transfers.
- § 1.679-4 — Exceptions to general rule.
- § 1.679-5 — Pre-immigration trusts.
- § 1.679-6 — Outbound migrations of domestic trusts.
- § 1.679-7 — Effective dates.
- — miscellaneous
- § 1.681(a)-1 — Limitation on charitable contributions deductions of trusts; scope of section 681.
- § 1.681(a)-2 — Limitation on charitable contributions deduction of trusts with trade or business income.
- § 1.681(b)-1 — Cross reference.
- § 1.682(a)-1 — Income of trust in case of divorce, etc.
- § 1.682(b)-1 — Application of trust rules to alimony payments.
- § 1.682(c)-1 — Definitions.
- § 1.683-1 — Applicability of provisions; general rule.
- § 1.683-2 — Exceptions.
- § 1.683-3 — Application of the 65-day rule of the Internal Revenue Code of 1939.
- § 1.684-1 — Recognition of gain on transfers to certain foreign trusts and estates.
- § 1.684-2 — Transfers.
- § 1.684-3 — Exceptions to general rule of gain recognition.
- § 1.684-4 — Outbound migrations of domestic trusts.
- § 1.684-5 — Effective date.
- — income in respect of decedents
- § 1.691(a)-1 — Income in respect of a decedent.
- § 1.691(a)-2 — Inclusion in gross income by recipients.
- § 1.691(a)-3 — Character of gross income.
- § 1.691(a)-4 — Transfer of right to income in respect of a decedent.
- § 1.691(a)-5 — Installment obligations acquired from decedent.
- § 1.691(b)-1 — Allowance of deductions and credit in respect to decedents.
- § 1.691(c)-1 — Deduction for estate tax attributable to income in respect of a decedent.
- § 1.691(c)-2 — Estates and trusts.
- § 1.691(d)-1 — Amounts received by surviving annuitant under joint and survivor annuity contract.
- § 1.691(e)-1 — Installment obligations transmitted at death when prior law applied.
- § 1.691(f)-1 — Cross reference.
- § 1.692-1 — Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
- — PARTNERS AND PARTNERSHIPS
- § 1.701-1 — Partners, not partnership, subject to tax.
- § 1.701-2 — Anti-abuse rule.
- § 1.702-1 — Income and credits of partner.
- § 1.702-2 — Net operating loss deduction of partner.
- § 1.702-3T — 4-Year spread (temporary).
- § 1.703-1 — Partnership computations.
- § 1.704-1 — Partner's distributive share.
- § 1.704-1T — [Reserved]
- § 1.704-2 — Allocations attributable to nonrecourse liabilities.
- § 1.704-3 — Contributed property.
- § 1.704-4 — Distribution of contributed property.
- § 1.705-1 — Determination of basis of partner's interest.
- § 1.705-2 — Basis adjustments coordinating sections 705 and 1032.
- § 1.706-1 — Taxable years of partner and partnership.
- § 1.706-2T — Temporary regulations; question and answer under the Tax Reform Act of 1984.
- § 1.707-0 — Table of contents.
- § 1.707-1 — Transactions between partner and partnership.
- § 1.707-2 — Disguised payments for services [Reserved]
- § 1.707-3 — Disguised sales of property to partnership; general rules.
- § 1.707-4 — Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures.
- § 1.707-5 — Disguised sales of property to partnership; special rules relating to liabilities.
- § 1.707-6 — Disguised sales of property by partnership to partner; general rules.
- § 1.707-7 — Disguised sales of partnership interests [Reserved]
- § 1.707-8 — Disclosure of certain information.
- § 1.707-9 — Effective dates and transitional rules.
- § 1.708-1 — Continuation of partnership.
- § 1.709-1 — Treatment of organization and syndication costs.
- § 1.709-1T — Treatment of organizational expenses and syndication costs (temporary).
- § 1.709-2 — Definitions.
- — contributions to a partnership
- § 1.721-1 — Nonrecognition of gain or loss on contribution.
- § 1.722-1 — Basis of contributing partner's interest.
- § 1.723-1 — Basis of property contributed to partnership.
- — distributions by a partnership
- § 1.731-1 — Extent of recognition of gain or loss on distribution.
- § 1.731-2 — Partnership distributions of marketable securities.
- § 1.732-1 — Basis of distributed property other than money.
- § 1.732-2 — Special partnership basis of distributed property.
- § 1.732-3 — Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.
- § 1.733-1 — Basis of distributee partner's interest.
- § 1.734-1 — Optional adjustment to basis of undistributed partnership property.
- § 1.734-2 — Adjustment after distribution to transferee partner.
- § 1.735-1 — Character of gain or loss on disposition of distributed property.
- § 1.736-1 — Payments to a retiring partner or a deceased partner's successor in interest.
- § 1.737-1 — Recognition of precontribution gain.
- § 1.737-2 — Exceptions and special rules.
- § 1.737-3 — Basis adjustments; Recovery rules.
- § 1.737-4 — Anti-abuse rule.
- § 1.737-5 — Effective dates.
- — transfers of interests in a partnership
- § 1.741-1 — Recognition and character of gain or loss on sale or exchange.
- § 1.742-1 — Basis of transferee partner's interest.
- § 1.743-1 — Optional adjustment to basis of partnership property.
- — provisions common to part ii, subchapter k, chapter 1 of the code
- § 1.751-1 — Unrealized receivables and inventory items.
- § 1.752-0 — Table of contents.
- § 1.752-1 — Treatment of partnership liabilities.
- § 1.752-2 — Partner's share of recourse liabilities.
- § 1.752-3 — Partner's share of nonrecourse liabilities.
- § 1.752-4 — Special rules.
- § 1.752-5 — Effective dates and transition rules.
- § 1.752-6 — Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003.
- § 1.752-7 — Partnership assumption of partner's § 1.752-7 liability on or after June 24, 2003.
- § 1.753-1 — Partner receiving income in respect of decedent.
- § 1.754-1 — Time and manner of making election to adjust basis of partnership property.
- § 1.755-1 — Rules for allocation of basis.
- — definitions
- § 1.761-1 — Terms defined.
- § 1.761-2 — Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code.
- — effective date for subchapter k, chapter 1 of the code
- § 1.771-1 — Effective date.
- — definition; tax imposed
- § 1.801-1 — Definitions.
- § 1.801-2 — Taxable years affected.
- § 1.801-3 — Definitions.
- § 1.801-4 — Life insurance reserves.
- § 1.801-5 — Total reserves.
- § 1.801-6 — Adjustments in reserves for policy loans.
- § 1.801-7 — Variable annuities.
- § 1.801-8 — Contracts with reserves based on segregated asset accounts.
- § 1.802(b)-1 — Tax on life insurance companies.
- § 1.802-2 — Taxable years affected.
- § 1.802-3 — Tax imposed on life insurance companies.
- § 1.802-4 — Life insurance company taxable income.
- § 1.802-5 — Special rule for 1959 and 1960.
- § 1.803-1 — Life insurance reserves.
- § 1.803-2 — Adjusted reserves.
- § 1.803-3 — Interest paid or accrued.
- § 1.803-4 — Taxable income and deductions.
- § 1.803-5 — Real estate owned and occupied.
- § 1.803-6 — Amortization of premium and accrual of discount.
- § 1.803-7 — Taxable years affected.
- — investment income
- § 1.804-3 — Gross investment income of a life insurance company.
- § 1.804-4 — Investment yield of a life insurance company.
- § 1.806-1 — Adjustment for certain reserves.
- § 1.806-2 — Taxable years affected.
- § 1.806-3 — Certain changes in reserves and assets.
- § 1.806-4 — Change of basis in computing reserves.
- § 1.807-1 — Mortality and morbidity tables.
- § 1.807-2 — Cross-reference.
- — gain and loss from operations
- § 1.809-1 — Taxable years affected.
- § 1.809-2 — Exclusion of share of investment yield set aside for policyholders.
- § 1.809-3 — Gain and loss from operations defined.
- § 1.809-4 — Gross amount.
- § 1.809-5 — Deductions.
- § 1.809-6 — Modifications.
- § 1.809-7 — Limitation on certain deductions.
- § 1.809-8 — Limitation on deductions for certain mutualization distributions.
- § 1.809-9 — Computation of the differential earnings rate and the recomputed differential earnings rate.
- § 1.809-10 — Computation of equity base.
- § 1.810-1 — Taxable years affected.
- § 1.810-2 — Rules for certain reserves.
- § 1.810-3 — Adjustment for change in computing reserves.
- § 1.810-4 — Certain decreases in reserves of voluntary employees' beneficiary associations.
- § 1.811-1 — Taxable years affected.
- § 1.811-2 — Dividends to policyholders.
- § 1.811-3 — Cross-reference.
- § 1.812-1 — Taxable years affected.
- § 1.812-2 — Operations loss deduction.
- § 1.812-3 — Computation of loss from operations.
- § 1.812-4 — Operations loss carrybacks and operations loss carryovers.
- § 1.812-5 — Offset.
- § 1.812-6 — New company defined.
- § 1.812-7 — Application of subtitle A and subtitle F.
- § 1.812-8 — Illustration of operations loss carrybacks and carryovers.
- § 1.812-9 — Cross-reference.
- — distributions to shareholders
- § 1.815-1 — Taxable years affected.
- § 1.815-2 — Distributions to shareholders.
- § 1.815-3 — Shareholders surplus account.
- § 1.815-4 — Policyholders surplus account.
- § 1.815-5 — Other accounts defined.
- § 1.815-6 — Special rules.
- — miscellaneous provisions
- § 1.817-1 — Taxable years affected.
- § 1.817-2 — Treatment of capital gains and losses.
- § 1.817-3 — Gain on property held on December 31, 1958, and certain substituted property acquired after 1958.
- § 1.817-4 — Special rules.
- § 1.817-5 — Diversification requirements for variable annuity, endowment, and life insurance contracts.
- § 1.817A-0 — Table of contents.
- § 1.817A-1 — Certain modified guaranteed contracts.
- § 1.818-1 — Taxable years affected.
- § 1.818-2 — Accounting provisions.
- § 1.818-3 — Amortization of premium and accrual of discount.
- § 1.818-4 — Election with respect to life insurance reserves computed on preliminary term basis.
- § 1.818-5 — Short taxable years.
- § 1.818-6 — Transitional rule for change in method of accounting.
- § 1.818-7 — Denial of double deductions.
- § 1.818-8 — Special rules relating to consolidated returns and certain capital losses.
- § 1.819-1 — Taxable years affected.
- § 1.819-2 — Foreign life insurance companies.
- § 1.891 — Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.
- § 1.892-1T — Purpose and scope of regulations (temporary regulations).
- § 1.892-2T — Foreign government defined (temporary regulations).
- § 1.892-3T — Income of foreign governments (temporary regulations).
- § 1.892-4T — Commercial activities (temporary regulations).
- § 1.892-5 — Controlled commercial entity.
- § 1.892-5T — Controlled commercial entity (temporary regulations).
- § 1.892-6T — Income of international organizations (temporary regulations).
- § 1.892-7T — Relationship to other Internal Revenue Code sections (temporary regulations).
- § 1.893-1 — Compensation of employees of foreign governments or international organizations.
- § 1.894-1 — Income affected by treaty.
- § 1.895-1 — Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits.
- § 1.897-1 — Taxation of foreign investment in United States real property interests, definition of terms.
- § 1.897-2 — United States real property holding corporations.
- § 1.897-3 — Election by foreign corporation to be treated as a domestic corporation under section 897(i).
- § 1.897-4AT — Table of contents (temporary).
- § 1.897-5 — Corporate distributions.
- § 1.897-5T — Corporate distributions (temporary).
- § 1.897-6T — Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary).
- § 1.897-7T — Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary).
- § 1.897-8T — Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary).
- § 1.897-9T — Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary).
- — Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits)
- § 1.821-1 — Tax on mutual insurance companies other than life or marine or fire insurance companies subject to the tax imposed by section 831.
- § 1.821-2 — Taxable years affected.
- § 1.821-3 — Tax on mutual insurance companies other than life or marine or fire insurance companies subject to the tax imposed by section 831.
- § 1.821-4 — Tax on mutual insurance companies other than life insurance companies and other than fire, flood, or marine insurance companies, subject to tax imposed by section 831.
- § 1.821-5 — Special transitional underwriting loss.
- § 1.822-1 — Taxable income and deductions.
- § 1.822-2 — Real estate owned and occupied.
- § 1.822-3 — Amortization of premium and accrual of discount.
- § 1.822-4 — Taxable years affected.
- § 1.822-5 — Mutual insurance company taxable income.
- § 1.822-6 — Real estate owned and occupied.
- § 1.822-7 — Amortization of premium and accrual of discount.
- § 1.822-8 — Determination of taxable investment income.
- § 1.822-9 — Real estate owned and occupied.
- § 1.822-10 — Amortization of premium and accrual of discount.
- § 1.822-11 — Net premiums.
- § 1.822-12 — Dividends to policyholders.
- § 1.823-1 — Net premiums.
- § 1.823-2 — Dividends to policyholders.
- § 1.823-3 — Taxable years affected.
- § 1.823-4 — Net premiums.
- § 1.823-5 — Dividends to policyholders.
- § 1.823-6 — Determination of statutory underwriting income or loss.
- § 1.823-7 — Subscribers of reciprocal underwriters and interinsurers.
- § 1.823-8 — Special transitional underwriting loss; cross reference.
- § 1.825-1 — Unused loss deduction; in general.
- § 1.825-2 — Unused loss carryovers and carrybacks.
- § 1.825-3 — Examples.
- § 1.826-1 — Election by reciprocal underwriters and interinsurers.
- § 1.826-2 — Special rules applicable to electing reciprocals.
- § 1.826-3 — Attorney-in-fact of electing reciprocals.
- § 1.826-4 — Allocation of expenses.
- § 1.826-5 — Attribution of tax.
- § 1.826-6 — Credit or refund.
- § 1.826-7 — Examples.
- — Other Insurance Companies
- § 1.831-1 — Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.
- § 1.831-2 — Taxable years affected.
- § 1.831-3 — Tax 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.
- § 1.831-4 — Election of multiple line companies to be taxed on total income.
- § 1.832-1 — Gross income.
- § 1.832-2 — Deductions.
- § 1.832-3 — Taxable years affected.
- § 1.832-4 — Gross income.
- § 1.832-5 — Deductions.
- § 1.832-6 — Policyholders of mutual fire or flood insurance companies operating on the basis of premium deposits.
- § 1.832-7T — Treatment of salvage and reinsurance in computing “losses incurred” deduction, taxable years beginning before January 1, 1990 (temporary).
- § 1.846-0 — Outline of provisions.
- § 1.846-1 — Application of discount factors.
- § 1.846-2 — Election by taxpayer to use its own historical loss payment pattern.
- § 1.846-2T — Election by taxpayer to use its own historical loss payment pattern (temporary).
- § 1.846-3 — Fresh start and reserve strengthening.
- § 1.846-4 — Effective/applicability date.
- § 1.846-4T — Effective dates (temporary).
- § 1.848-0 — Outline of regulations under section 848.
- § 1.848-1 — Definitions and special provisions.
- § 1.848-2 — Determination of net premiums.
- § 1.848-3 — Interim rules for certain reinsurance agreements.
- §§ 1.849-1.850 — [Reserved]
- — REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
- § 1.851-1 — Definition of regulated investment company.
- § 1.851-2 — Limitations.
- § 1.851-3 — Rules applicable to section 851(b)(4).
- § 1.851-4 — Determination of status.
- § 1.851-5 — Examples.
- § 1.851-6 — Investment companies furnishing capital to development corporations.
- § 1.851-7 — Certain unit investment trusts.
- § 1.852-1 — Taxation of regulated investment companies.
- § 1.852-2 — Method of taxation of regulated investment companies.
- § 1.852-3 — Investment company taxable income.
- § 1.852-4 — Method of taxation of shareholders of regulated investment companies.
- § 1.852-5 — Earnings and profits of a regulated investment company.
- § 1.852-6 — Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company.
- § 1.852-7 — Additional information required in returns of shareholders.
- § 1.852-8 — Information returns.
- § 1.852-9 — Special procedural requirements applicable to designation under section 852(b)(3)(D).
- § 1.852-10 — Distributions in redemption of interests in unit investment trusts.
- § 1.852-11 — Treatment of certain losses attributable to periods after October 31 of a taxable year.
- § 1.852-12 — Non-RIC earnings and profits.
- § 1.853-1 — Foreign tax credit allowed to shareholders.
- § 1.853-2 — Effect of election.
- § 1.853-3 — Notice to shareholders.
- § 1.853-4 — Manner of making election.
- § 1.854-1 — Limitations applicable to dividends received from regulated investment company.
- § 1.854-2 — Notice to shareholders.
- § 1.854-3 — Definitions.
- § 1.855-1 — Dividends paid by regulated investment company after close of taxable year.
- — Real Estate Investment Trusts
- § 1.856-0 — Revenue Act of 1978 amendments not included.
- § 1.856-1 — Definition of real estate investment trust.
- § 1.856-2 — Limitations.
- § 1.856-3 — Definitions.
- § 1.856-4 — Rents from real property.
- § 1.856-5 — Interest.
- § 1.856-6 — Foreclosure property.
- § 1.856-7 — Certain corporations, etc., that are considered to meet the gross income requirements.
- § 1.856-8 — Revocation or termination of election.
- § 1.856-9 — Treatment of certain qualified REIT subsidiaries.
- § 1.857-1 — Taxation of real estate investment trusts.
- § 1.857-2 — Real estate investment trust taxable income and net capital gain.
- § 1.857-3 — Net income from foreclosure property.
- § 1.857-4 — Tax imposed by reason of the failure to meet certain source-of-income requirements.
- § 1.857-5 — Net income and loss from prohibited transactions.
- § 1.857-6 — Method of taxation of shareholders of real estate investment trusts.
- § 1.857-7 — Earnings and profits of a real estate investment trust.
- § 1.857-8 — Records to be kept by a real estate investment trust.
- § 1.857-9 — Information required in returns of shareholders.
- § 1.857-10 — Information returns.
- § 1.857-11 — Non-REIT earnings and profits.
- § 1.858-1 — Dividends paid by a real estate investment trust after close of taxable year.
- § 1.860-1 — Deficiency dividends.
- § 1.860-2 — Requirements for deficiency dividends.
- § 1.860-3 — Interest and additions to tax.
- § 1.860-4 — Claim for credit or refund.
- § 1.860-5 — Effective date.
- § 1.860A-0 — Outline of REMIC provisions.
- § 1.860A-1 — Effective dates and transition rules.
- § 1.860C-1 — Taxation of holders of residual interests.
- § 1.860C-2 — Determination of REMIC taxable income or net loss.
- § 1.860D-1 — Definition of a REMIC.
- § 1.860E-1 — Treatment of taxable income of a residual interest holder in excess of daily accruals.
- § 1.860E-2 — Tax on transfers of residual interests to certain organizations.
- § 1.860F-1 — Qualified liquidations.
- § 1.860F-2 — Transfers to a REMIC.
- § 1.860F-4 — REMIC reporting requirements and other administrative rules.
- § 1.860G-1 — Definition of regular and residual interests.
- § 1.860G-2 — Other rules.
- § 1.860G-3 — Treatment of foreign persons.
- — Determination of Sources of Income
- § 1.861-1 — Income from sources within the United States.
- § 1.861-2 — Interest.
- § 1.861-3 — Dividends.
- § 1.861-4 — Compensation for labor or personal services.
- § 1.861-5 — Rentals and royalties.
- § 1.861-6 — Sale of real property.
- § 1.861-7 — Sale of personal property.
- § 1.861-8 — Computation of taxable income from sources within the United States and from other sources and activities.
- § 1.861-8T — Computation of taxable income from sources within the United States and from other sources and activities (temporary).
- § 1.861-9 — Allocation and apportionment of interest expense.
- § 1.861-9T — Allocation and apportionment of interest expense (temporary).
- § 1.861-10 — Special allocations of interest expense.
- § 1.861-10T — Special allocations of interest expense (temporary).
- § 1.861-11 — Special rules for allocating and apportioning interest expense of an affiliated group of corporations.
- § 1.861-11T — Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary).
- § 1.861-12 — Characterization rules and adjustments for certain assets.
- § 1.861-12T — Characterization rules and adjustments for certain assets (temporary).
- § 1.861-13T — Transition rules for interest expenses (temporary regulations).
- § 1.861-14 — Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations.
- § 1.861-14T — Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary).
- § 1.861-15 — Income from certain aircraft or vessels first leased on or before December 28, 1980.
- § 1.861-16 — Income from certain craft first leased after December 28, 1980.
- § 1.861-17 — Allocation and apportionment of research and experimental expenditures.
- § 1.861-18 — Classification of transactions involving computer programs.
- § 1.862-1 — Income specifically from sources without the United States.
- § 1.863-0 — Table of contents.
- § 1.863-1 — Allocation of gross income under section 863(a).
- § 1.863-2 — Allocation and apportionment of taxable income.
- § 1.863-3 — Allocation and apportionment of income from certain sales of inventory.
- — regulations applicable to taxable years prior to december 30, 1996
- § 1.863-3A — Income from the sale of personal property derived partly from within and partly from without the United States.
- § 1.863-3AT — Income from the sale of personal property derived partly from within and partly from without the United States (temporary regulations).
- § 1.863-4 — Certain transportation services.
- § 1.863-6 — Income from sources within a foreign country.
- § 1.863-7 — Allocation of income attributable to certain notional principal contracts under section 863(a).
- § 1.863-8 — Source of income derived from space and ocean activity under section 863(d).
- § 1.863-9 — Source of income derived from communications activity under section 863(a), (d), and (e).
- § 1.863-10T — Source of income from a qualified fails charge (temporary).
- § 1.864-1 — Meaning of sale, etc.
- § 1.864-2 — Trade or business within the United States.
- § 1.864-3 — Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations.
- § 1.864-4 — U.S. source income effectively connected with U.S. business.
- § 1.864-5 — Foreign source income effectively connected with U.S. business.
- § 1.864-6 — Income, gain, or loss attributable to an office or other fixed place of business in the United States.
- § 1.864-7 — Definition of office or other fixed place of business.
- § 1.864-8T — Treatment of related person factoring income (temporary).
- § 1.865-1 — Loss with respect to personal property other than stock.
- § 1.865-2 — Loss with respect to stock.
- — nonresident alien individuals
- § 1.871-1 — Classification and manner of taxing alien individuals.
- § 1.871-2 — Determining residence of alien individuals.
- § 1.871-3 — Residence of alien seamen.
- § 1.871-4 — Proof of residence of aliens.
- § 1.871-5 — Loss of residence by an alien.
- § 1.871-6 — Duty of witholding agent to determine status of alien payees.
- § 1.871-7 — Taxation of nonresident alien individuals not engaged in U.S. business.
- § 1.871-8 — Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- § 1.871-9 — Nonresident alien students or trainees deemed to be engaged in U.S. business.
- § 1.871-10 — Election to treat real property income as effectively connected with U.S. business.
- § 1.871-11 — Gains from sale or exchange of patents, copyrights, or similar property.
- § 1.871-12 — Determination of tax on treaty income.
- § 1.871-13 — Taxation of individuals for taxable year of change of U.S. citizenship or residence.
- § 1.871-14 — Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.
- § 1.872-1 — Gross income of nonresident alien individuals.
- § 1.872-2 — Exclusions from gross income of nonresident alien individuals.
- § 1.873-1 — Deductions allowed nonresident alien individuals.
- § 1.874-1 — Allowance of deductions and credits to nonresident alien individuals.
- § 1.875-1 — Partnerships.
- § 1.875-2 — Beneficiaries of estates or trusts.
- § 1.876-1 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
- § 1.879-1 — Treatment of community income.
- — foreign corporations
- § 1.881-0 — Table of contents.
- § 1.881-1 — Manner of taxing foreign corporations.
- § 1.881-2 — Taxation of foreign corporations not engaged in U.S. business.
- § 1.881-3 — Conduit financing arrangements.
- § 1.881-4 — Recordkeeping requirements concerning conduit financing arrangements.
- § 1.881-5 — Exception for certain possessions corporations.
- § 1.882-0 — Table of contents.
- § 1.882-1 — Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income.
- § 1.882-2 — Income of foreign corporations treated as effectively connected with U.S. business.
- § 1.882-3 — Gross income of a foreign corporation.
- § 1.882-4 — Allowance of deductions and credits to foreign corporations.
- § 1.882-5 — Determination of interest deduction.
- § 1.883-0 — Outline of major topics.
- § 1.883-1 — Exclusion of income from the international operation of ships or aircraft.
- § 1.883-2 — Treatment of publicly-traded corporations.
- § 1.883-3 — Treatment of controlled foreign corporations.
- § 1.883-4 — Qualified shareholder stock ownership test.
- § 1.883-5 — Effective/applicability dates.
- § 1.884-0 — Overview of regulation provisions for section 884.
- § 1.884-1 — Branch profits tax.
- § 1.884-2 — Special rules for termination or incorporation of a U.S. trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary.
- § 1.884-2T — Special 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 — Coordination of branch profits tax with second-tier withholding (temporary [Reserved]
- § 1.884-4 — Branch-level interest tax.
- § 1.884-5 — Qualified resident.
- — foreign tax credit
- § 1.901-1 — Allowance of credit for taxes.
- § 1.901-1T — Allowance of credit for taxes (temporary).
- § 1.901-2 — Income, war profits, or excess profits tax paid or accrued.
- § 1.901-2A — Dual capacity taxpayers.
- § 1.901-2T — Income, war profits, or excess profits tax paid or accrued (temporary).
- § 1.901-3 — Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.
- § 1.902-0 — Outline of regulations provisions for section 902.
- § 1.902-1 — Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation.
- § 1.902-2 — Treatment 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.
- § 1.902-3 — Credit 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.
- § 1.902-4 — Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation.
- § 1.903-1 — Taxes in lieu of income taxes.
- § 1.904(b)-0 — Outline of regulation provisions.
- § 1.904(b)-1 — Special rules for capital gains and losses.
- § 1.904(b)-2 — Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.
- § 1.904(f)-0 — Outline of regulation provisions.
- § 1.904(f)-0T — Outline of regulation provisions (temporary).
- § 1.904(f)-1 — Overall foreign loss and the overall foreign loss account.
- § 1.904(f)-1T — Overall foreign loss and the overall foreign loss account (temporary).
- § 1.904(f)-2 — Recapture of overall foreign losses.
- § 1.904(f)-2T — Recapture of overall foreign losses (temporary).
- § 1.904(f)-3 — Allocation of net operating losses and net capital losses.
- § 1.904(f)-4 — Recapture of foreign losses out of accumulation distributions from a foreign trust.
- § 1.904(f)-5 — Special rules for recapture of overall foreign losses of a domestic trust.
- § 1.904(f)-6 — Transitional 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)-7 — Separate limitation loss and the separate limitation loss account.
- § 1.904(f)-7T — Separate limitation loss and the separate limitation loss account (temporary).
- § 1.904(f)-8 — Recapture of separate limitation loss accounts.
- § 1.904(f)-8T — Recapture of separate limitation loss accounts (temporary).
- §§ 1.904(f)-9—1.904(f)-11 — [Reserved]
- § 1.904(f)-12 — Transition rules.
- § 1.904(f)-12T — Transition rules (temporary).
- § 1.904(g)-0 — Outline of regulation provisions.
- § 1.904(g)-0T — Outline of regulation provisions (temporary).
- § 1.904(g)-1 — Overall domestic loss and the overall domestic loss account.
- § 1.904(g)-1T — Overall domestic loss and the overall domestic loss account (temporary).
- § 1.904(g)-2 — Recapture of overall domestic losses.
- § 1.904(g)-2T — Recapture of overall domestic losses (temporary).
- § 1.904(g)-3 — Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for recapture of separate limitation losses, overall foreign losses, and overall domestic losses.
- § 1.904(g)-3T — Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for recapture of separate limitation losses, overall foreign losses, and overall domestic losses (temporary).
- § 1.904(i)-0 — Outline of regulation provisions.
- § 1.904(i)-1 — Limitation on use of deconsolidation to avoid foreign tax credit limitations.
- § 1.904(j)-0 — Outline of regulation provisions.
- § 1.904(j)-1 — Certain individuals exempt from foreign tax credit limitation.
- § 1.904-0 — Outline of regulation provisions for section 904.
- § 1.904-1 — Limitation on credit for foreign taxes.
- § 1.904-2 — Carryback and carryover of unused foreign tax.
- § 1.904-2T — Carryback and carryover of unused foreign tax (temporary).
- § 1.904-3 — Carryback and carryover of unused foreign tax by husband and wife.
- § 1.904-4 — Separate application of section 904 with respect to certain categories of income.
- § 1.904-4T — Separate application of section 904 with respect to certain categories of income (temporary).
- § 1.904-5 — Look-through rules as applied to controlled foreign corporations and other entities.
- § 1.904-5T — Look-through rules as applied to controlled foreign corporations and other entities (temporary).
- § 1.904-6 — Allocation and apportionment of taxes.
- § 1.904-7 — Transition rules.
- § 1.904-7T — Transition rules (temporary).
- § 1.905-1 — When credit for taxes may be taken.
- § 1.905-2 — Conditions of allowance of credit.
- § 1.905-3T — Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings and post-1986 foreign income taxes as a result of a foreign tax redetermination (temporary).
- § 1.905-4T — Notification of foreign tax redetermination (temporary).
- § 1.905-5T — Foreign tax redeterminations and currency translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1, 1987 (temporary).
- § 1.907(a)-0 — Introduction (for taxable years beginning after December 31, 1982).
- § 1.907(a)-1 — Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).
- § 1.907(b)-1 — Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982).
- § 1.907(c)-1 — Definitions relating to FOGEI and FORI (for taxable years beginning after December 31, 1982).
- § 1.907(c)-2 — Section 907(c)(3) items (for taxable years beginning after December 31, 1982).
- § 1.907(c)-3 — FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).
- § 1.907(d)-1 — Disregard of posted prices for purposes of chapter 1 of the Code (for taxable years beginning after December 31, 1982).
- § 1.907(e)-1 — [Reserved]
- § 1.907(f)-1 — Carryback and carryover of credits disallowed by section 907(a) (for amounts carried between taxable years that each begin after December 31, 1982).
- § 1.907-0 — Outline of regulation provisions for section 907.
- — Earned Income of Citizens or Residents of United States
- § 1.908 — [Reserved]
- § 1.911-1 — Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
- § 1.911-2 — Qualified individuals.
- § 1.911-3 — Determination of amount of foreign earned income to be excluded.
- § 1.911-4 — Determination of housing cost amount eligible for exclusion or deduction.
- § 1.911-5 — Special rules for married couples.
- § 1.911-6 — Disallowance of deductions, exclusions, and credits.
- § 1.911-7 — Procedural rules.
- § 1.911-8 — Former deduction for certain expenses of living abroad.
- — earned income of citizens of united states
- § 1.912-1 — Exclusion of certain cost-of-living allowances.
- § 1.912-2 — Exclusion of certain allowances of Foreign Service personnel.
- § 1.921-1T — Temporary regulations providing transition rules for DISCs and FSCs.
- § 1.921-2 — Foreign Sales Corporation—general rules.
- § 1.921-3T — Temporary regulations; Foreign sales corporation general rules.
- § 1.922-1 — Requirements that a corporation must satisfy to be a FSC or a small FSC.
- § 1.923-1T — Temporary regulations; exempt foreign trade income.
- § 1.924(a)-1T — Temporary regulations; definition of foreign trading gross receipts.
- § 1.924(c)-1 — Requirement that a FSC be managed outside the United States.
- § 1.924(d)-1 — Requirement that economic processes take place outside the United States.
- § 1.924(e)-1 — Activities relating to the disposition of export property.
- § 1.925(a)-1 — Transfer pricing rules for FSCs.
- § 1.925(a)-1T — Temporary regulations; transfer pricing rules for FSCs.
- § 1.925(b)-1T — Temporary regulations; marginal costing rules.
- § 1.926(a)-1 — Distributions to shareholders.
- § 1.926(a)-1T — Temporary regulations; distributions to shareholders.
- § 1.927(a)-1T — Temporary regulations; definition of export property.
- § 1.927(b)-1T — Temporary regulations; Definition of gross receipts.
- § 1.927(d)-1 — Other definitions.
- § 1.927(d)-2T — Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.
- § 1.927(e)-1 — Special sourcing rule.
- § 1.927(e)-2T — Temporary regulations; effect of boycott participation on FSC and small FSC benefits.
- § 1.927(f)-1 — Election and termination of status as a Foreign Sales Corporation.
- — possessions of the united states
- § 1.931-1 — Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.
- § 1.932-1 — Coordination of United States and Virgin Islands income taxes.
- § 1.933-1 — Exclusion of certain income from sources within Puerto Rico.
- § 1.934-1 — Limitation on reduction in income tax liability incurred to the Virgin Islands.
- § 1.935-1 — Coordination of individual income taxes with Guam and the Northern Mariana Islands.
- § 1.936-1 — Elections.
- § 1.936-4 — Intangible property income in the absence of an election out.
- § 1.936-5 — Intangible property income when an election out is made: Product, business presence, and contract manufacturing.
- § 1.936-6 — Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
- § 1.936-7 — Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a).
- § 1.936-8T — Qualified possession source investment income (temporary [Reserved]
- § 1.936-9T — Source of qualified possession source investment income (temporary [Reserved]
- § 1.936-10 — Qualified investments.
- § 1.936-11 — New lines of business prohibited.
- § 1.937-1 — Bona fide residency in a possession.
- § 1.937-2 — Income from sources within a possession.
- § 1.937-3 — Income effectively connected with the conduct of a trade or business in a possession.
- — china trade act corporations
- § 1.941-1 — Special deduction for China Trade Act corporations.
- § 1.941-2 — Meaning of terms used in connection with China Trade Act corporations.
- § 1.941-3 — Illustration of principles.
- § 1.943-1 — Withholding by a China Trade Act corporation.
- — controlled foreign corporations
- § 1.951-1 — Amounts included in gross income of United States shareholders.
- § 1.951-2 — Coordination of subpart F with election of a foreign investment company to distribute income.
- § 1.951-3 — Coordination of subpart F with foreign personal holding company provisions.
- § 1.952-1 — Subpart F income defined.
- § 1.952-2 — Determination of gross income and taxable income of a foreign corporation.
- § 1.953-1 — Income from insurance of United States risks.
- § 1.953-2 — Actual United States risks.
- § 1.953-3 — Risks deemed to be United States risks.
- § 1.953-4 — Taxable income to which section 953 applies.
- § 1.953-5 — Corporations not qualifying as insurance companies.
- § 1.953-6 — Relationship of sections 953 and 954.
- § 1.954-0 — Introduction.
- § 1.954-1 — Foreign base company income.
- § 1.954-2 — Foreign personal holding company income.
- § 1.954-2T — Foreign personal holding company income (temporary).
- § 1.954-3 — Foreign base company sales income.
- § 1.954-3T — Foreign base company sales income (temporary).
- § 1.954-4 — Foreign base company services income.
- § 1.954-5 — Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976.
- § 1.954-6 — Foreign base company shipping income.
- § 1.954-7 — Increase in qualified investments in foreign base company shipping operations.
- § 1.954-8 — Foreign base company oil related income.
- § 1.955-0 — Effective dates.
- § 1.955-1 — Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries.
- § 1.955-2 — Amount of a controlled foreign corporation's qualified investments in less developed countries.
- § 1.955-3 — Election as to date of determining qualified investments in less developed countries.
- § 1.955-4 — Definition of less developed country.
- § 1.955-5 — Definition of less developed country corporation.
- § 1.955-6 — Gross income from sources within less developed countries.
- § 1.955A-1 — Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations.
- § 1.955A-2 — Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations.
- § 1.955A-3 — Election as to qualified investments by related persons.
- § 1.955A-4 — Election as to date of determining qualified investment in foreign base company shipping operations.
- § 1.956-1 — Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested in United States property.
- § 1.956-1T — Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested in United States property (temporary).
- § 1.956-2 — Definition of United States property.
- § 1.956-2T — Definition of United States Property (temporary).
- § 1.956-3T — Certain trade or service receivables acquired from United States persons (temporary).
- § 1.957-1 — Definition of controlled foreign corporation.
- § 1.957-2 — Controlled foreign corporation deriving income from insurance of United States risks.
- § 1.957-3 — United States person defined.
- § 1.958-1 — Direct and indirect ownership of stock.
- § 1.958-2 — Constructive ownership of stock.
- § 1.959-1 — Exclusion from gross income of United States persons of previously taxed earnings and profits.
- § 1.959-2 — Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits.
- § 1.959-3 — Allocation of distributions to earnings and profits of foreign corporations.
- § 1.959-4 — Distributions to United States persons not counting as dividends.
- § 1.960-1 — Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign corporations.
- § 1.960-2 — Interrelation of section 902 and section 960 when dividends are paid by third-, second-, or first-tier corporation.
- § 1.960-3 — Gross-up of amounts included in income under section 951.
- § 1.960-4 — Additional foreign tax credit in year of receipt of previously taxed earnings and profits.
- § 1.960-5 — Credit for taxable year of inclusion binding for taxable year of exclusion.
- § 1.960-6 — Overpayments resulting from increase in limitation for taxable year of exclusion.
- § 1.960-7 — Effective dates.
- § 1.961-1 — Increase in basis of stock in controlled foreign corporations and of other property.
- § 1.961-2 — Reduction in basis of stock in foreign corporations and of other property.
- § 1.962-1 — Limitation of tax for individuals on amounts included in gross income under section 951(a).
- § 1.962-2 — Election of limitation of tax for individuals.
- § 1.962-3 — Treatment of actual distributions.
- § 1.962-4 — Transitional rules for certain taxable years.
- § 1.963-0 — Repeal of section 963; effective dates.
- § 1.963-1 — Exclusion of subpart F income upon receipt of minimum distribution.
- § 1.963-2 — Determination of the amount of the minimum distribution.
- § 1.963-3 — Distributions counting toward a minimum distribution.
- § 1.963-4 — Limitations on minimum distribution from a chain or group.
- § 1.963-5 — Foreign corporations with variation in foreign tax rate because of distributions.
- § 1.963-6 — Deficiency distribution.
- § 1.963-7 — Transitional rules for certain taxable years.
- § 1.963-8 — Determination of minimum distribution during the surcharge period.
- § 1.964-1 — Determination of the earnings and profits of a foreign corporation.
- § 1.964-2 — Treatment of blocked earnings and profits.
- § 1.964-3 — Records to be provided by United States shareholders.
- § 1.964-4 — Verification of certain classes of income.
- § 1.964-5 — Effective date of subpart F.
- — export trade corporations
- § 1.970-1 — Export trade corporations.
- § 1.970-2 — Elections as to date of determining investments in export trade assets.
- § 1.970-3 — Effective date of subpart G.
- § 1.971-1 — Definitions with respect to export trade corporations.
- § 1.972-1 — Consolidation of group of export trade corporations.
- § 1.981-0 — Repeal of section 981; effective dates.
- § 1.981-1 — Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977.
- § 1.981-2 — Foreign law community income for taxable years beginning before January 1, 1967.
- § 1.981-3 — Definitions and other special rules.
- § 1.985-0 — Outline of regulation.
- § 1.985-1 — Functional currency.
- § 1.985-2 — Election to use the United States dollar as the functional currency of a QBU.
- § 1.985-3 — United States dollar approximate separate transactions method.
- § 1.985-4 — Method of accounting.
- § 1.985-5 — Adjustments required upon change in functional currency.
- § 1.985-6 — Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987.
- § 1.985-7 — Adjustments required in connection with a change to DASTM.
- § 1.985-8 — Special rules applicable to the European Monetary Union (conversion to euro).
- § 1.987-1 — Profit and loss method of accounting for a qualified business unit of a taxpayer having a different functional currency from the taxpayer [Reserved]
- § 1.987-2 — Accounting for gain or loss on certain transfers of property [Reserved]
- § 1.987-3 — Termination [Reserved]
- § 1.987-4 — Special rules relating to QBU branches of foreign taxpayers [Reserved]
- § 1.987-5 — Transition rules for certain qualified business units using a profit and loss method of accounting for taxable years beginning before January 1, 1987.
- § 1.988-0 — Taxation of gain or loss from a section 988 transaction; Table of Contents.
- § 1.988-1 — Certain definitions and special rules.
- § 1.988-2 — Recognition and computation of exchange gain or loss.
- § 1.988-3 — Character of exchange gain or loss.
- § 1.988-4 — Source of gain or loss realized on a section 988 transaction.
- § 1.988-5 — Section 988(d) hedging transactions.
- § 1.988-6 — Nonfunctional currency contingent payment debt instruments.
- § 1.989(a)-1 — Definition of a qualified business unit.
- § 1.989(b)-1 — Definition of weighted average exchange rate.
- § 1.989(c)-1 — Transition rules for certain branches of United States persons using a net worth method of accounting for taxable years beginning before January 1, 1987.
- — Domestic International Sales Corporations
- § 1.991-1 — Taxation of a domestic international sales corporation.
- § 1.992-1 — Requirements of a DISC.
- § 1.992-2 — Election to be treated as a DISC.
- § 1.992-3 — Deficiency distributions to meet qualification requirements.
- § 1.992-4 — Coordination with personal holding company provisions in case of certain produced film rents.
- § 1.993-1 — Definition of qualified export receipts.
- § 1.993-2 — Definition of qualified export assets.
- § 1.993-3 — Definition of export property.
- § 1.993-4 — Definition of producer's loans.
- § 1.993-5 — Definition of related foreign export corporation.
- § 1.993-6 — Definition of gross receipts.
- § 1.993-7 — Definition of United States.
- § 1.994-1 — Inter-company pricing rules for DISC's.
- § 1.994-2 — Marginal costing rules.
- § 1.995-1 — Taxation of DISC income to shareholders.
- § 1.995-2 — Deemed distributions in qualified years.
- § 1.995-3 — Distributions upon disqualification.
- § 1.995-4 — Gain on disposition of stock in a DISC.
- § 1.995-5 — Foreign investment attributable to producer's loans.
- § 1.995-6 — Taxable income attributable to military property.
- § 1.996-1 — Rules for actual distributions and certain deemed distributions.
- § 1.996-2 — Ordering rules for losses.
- § 1.996-3 — Divisions of earnings and profits.
- § 1.996-4 — Subsequent effect of previous disposition of DISC stock.
- § 1.996-5 — Adjustment to basis.
- § 1.996-6 — Effectively connected income.
- § 1.996-7 — Carryover of DISC tax attributes.
- § 1.996-8 — Effect of carryback of capital loss or net operating loss to prior DISC taxable year.
- § 1.997-1 — Special rules for subchapter C of the Code.
- §§ 1.998-1.1000 — [Reserved]
- — Determination of Amount of and Recognition of Gain or Loss
- § 1.1001-1 — Computation of gain or loss.
- § 1.1001-2 — Discharge of liabilities.
- § 1.1001-3 — Modifications of debt instruments.
- § 1.1001-4 — Modifications of certain notional principal contracts.
- § 1.1001-5 — European Monetary Union (conversion to the euro).
- § 1.1002-1 — Sales or exchanges.
- — Basis Rules of General Application
- § 1.1011-1 — Adjusted basis.
- § 1.1011-2 — Bargain sale to a charitable organization.
- § 1.1012-1 — Basis of property.
- § 1.1012-2 — Transfers in part a sale and in part a gift.
- § 1.1013-1 — Property included in inventory.
- § 1.1014-1 — Basis of property acquired from a decedent.
- § 1.1014-2 — Property acquired from a decedent.
- § 1.1014-3 — Other basis rules.
- § 1.1014-4 — Uniformity of basis; adjustment to basis.
- § 1.1014-5 — Gain or loss.
- § 1.1014-6 — Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
- § 1.1014-7 — Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.
- § 1.1014-8 — Bequest, devise, or inheritance of a remainder interest.
- § 1.1014-9 — Special rule with respect to DISC stock.
- § 1.1015-1 — Basis of property acquired by gift after December 31, 1920.
- § 1.1015-2 — Transfer of property in trust after December 31, 1920.
- § 1.1015-3 — Gift or transfer in trust before January 1, 1921.
- § 1.1015-4 — Transfers in part a gift and in part a sale.
- § 1.1015-5 — Increased basis for gift tax paid.
- § 1.1016-1 — Adjustments to basis; scope of section.
- § 1.1016-2 — Items properly chargeable to capital account.
- § 1.1016-3 — Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
- § 1.1016-4 — Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax.
- § 1.1016-5 — Miscellaneous adjustments to basis.
- § 1.1016-6 — Other applicable rules.
- § 1.1016-10 — Substituted basis.
- § 1.1017-1 — Basis reductions following a discharge of indebtedness.
- § 1.1019-1 — Property on which lessee has made improvements.
- § 1.1020-1 — Election as to amounts allowed in respect of depreciation, etc., before 1952.
- § 1.1021-1 — Sale of annuities.
- — Common Nontaxable Exchanges
- § 1.1031(a)-1 — Property held for productive use in trade or business or for investment.
- § 1.1031(a)-2 — Additional rules for exchanges of personal property.
- § 1.1031(b)-1 — Receipt of other property or money in tax-free exchange.
- § 1.1031(b)-2 — Safe harbor for qualified intermediaries.
- § 1.1031(c)-1 — Nonrecognition of loss.
- § 1.1031(d)-1 — Property acquired upon a tax-free exchange.
- § 1.1031(d)-1T — Coordination of section 1060 with section 1031 (temporary).
- § 1.1031(d)-2 — Treatment of assumption of liabilities.
- § 1.1031(e)-1 — Exchange of livestock of different sexes.
- § 1.1031(j)-1 — Exchanges of multiple properties.
- § 1.1031(k)-1 — Treatment of deferred exchanges.
- § 1.1031-0 — Table of contents.
- § 1.1032-1 — Disposition by a corporation of its own capital stock.
- § 1.1032-2 — Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
- § 1.1032-3 — Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
- § 1.1033(a)-1 — Involuntary conversions; nonrecognition of gain.
- § 1.1033(a)-2 — Involuntary conversion into similiar property, into money or into dissimilar property.
- § 1.1033(a)-3 — Involuntary conversion of principal residence.
- § 1.1033(b)-1 — Basis of property acquired as a result of an involuntary conversion.
- § 1.1033(c)-1 — Disposition of excess property within irrigation project deemed to be involuntary conversion.
- § 1.1033(d)-1 — Destruction or disposition of livestock because of disease.
- § 1.1033(e)-1 — Sale or exchange of livestock solely on account of drought.
- § 1.1033(g)-1 — Condemnation of real property held for productive use in trade or business or for investment.
- § 1.1033(h)-1 — Effective date.
- § 1.1034-1 — Sale or exchange of residence.
- § 1.1035-1 — Certain exchanges of insurance policies.
- § 1.1036-1 — Stock for stock of the same corporation.
- § 1.1037-1 — Certain exchanges of United States obligations.
- § 1.1038-1 — Reacquisitions of real property in satisfaction of indebtedness.
- § 1.1038-2 — Reacquisition and resale of property used as a principal residence.
- § 1.1038-3 — Election to have section 1038 apply for taxable years beginning after December 31, 1957.
- § 1.1039-1 — Certain sales of low-income housing projects.
- § 1.1041-1T — Treatment of transfer of property between spouses or incident to divorce (temporary).
- § 1.1041-2 — Redemptions of stock.
- § 1.1042-1T — Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
- § 1.1044(a)-1 — Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
- § 1.1045-1 — Application to partnerships.
- — Special Rules
- § 1.1051-1 — Basis of property acquired during affiliation.
- § 1.1052-1 — Basis of property established by Revenue Act of 1932.
- § 1.1052-2 — Basis of property established by Revenue Act of 1934.
- § 1.1052-3 — Basis of property established by the Internal Revenue Code of 1939.
- § 1.1053-1 — Property acquired before March 1, 1913.
- § 1.1054-1 — Certain stock of Federal National Mortgage Association.
- § 1.1055-1 — General rule with respect to redeemable ground rents.
- § 1.1055-2 — Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent.
- § 1.1055-3 — Basis of real property held subject to liabilities under a redeemable ground rent.
- § 1.1055-4 — Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963.
- § 1.1059(e)-1 — Non-pro rata redemptions.
- § 1.1059A-1 — Limitation on taxpayer's basis or inventory cost in property imported from related persons.
- § 1.1060-1 — Special allocation rules for certain asset acquisitions.
- — Changes To Effectuate F.C.C. Policy
- § 1.1071-1 — Gain from sale or exchange to effectuate policies of Federal Communications Commission.
- § 1.1071-2 — Nature and effect of election.
- § 1.1071-3 — Reduction of basis of property pursuant to election under section 1071.
- § 1.1071-4 — Manner of election.
- — Exchanges in Obedience to S.E.C. Orders
- § 1.1081-1 — Terms used.
- § 1.1081-2 — Purpose and scope of exception.
- § 1.1081-3 — Exchanges of stock or securities solely for stock or securities.
- § 1.1081-4 — Exchanges of property for property by corporations.
- § 1.1081-5 — Distribution solely of stock or securities.
- § 1.1081-6 — Transfers within system group.
- § 1.1081-7 — Sale of stock or securities received upon exchange by members of system group.
- § 1.1081-8 — Exchanges in which money or other nonexempt property is received.
- § 1.1081-9 — Requirements with respect to order of Securities and Exchange Commission.
- § 1.1081-10 — Nonapplication of other provisions of the Internal Revenue Code of 1954.
- § 1.1081-11 — Records to be kept and information to be filed with returns.
- § 1.1082-1 — Basis for determining gain or loss.
- § 1.1082-2 — Basis of property acquired upon exchanges under section 1081 (a) or (e).
- § 1.1082-3 — Reduction of basis of property by reason of gain not recognized under section 1081(b).
- § 1.1082-4 — Basis 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.
- § 1.1082-5 — Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2).
- § 1.1082-6 — Basis of property acquired under section 1081(d) in transactions between corporations of the same system group.
- § 1.1083-1 — Definitions.
- — Wash Sales of Stock or Securities
- § 1.1091-1 — Losses from wash sales of stock or securities.
- § 1.1091-2 — Basis of stock or securities acquired in “wash sales”.
- § 1.1092(b)-1T — Coordination of loss deferral rules and wash sale rules (temporary).
- § 1.1092(b)-2T — Treatment of holding periods and losses with respect to straddle positions (temporary).
- § 1.1092(b)-3T — Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (temporary).
- § 1.1092(b)-4T — Mixed straddles; mixed straddle account (temporary).
- § 1.1092(b)-5T — Definitions (temporary).
- § 1.1092(c)-1 — Qualified covered calls.
- § 1.1092(c)-2 — Equity options with flexible terms.
- § 1.1092(c)-3 — Qualifying over-the-counter options.
- § 1.1092(c)-4 — Definitions.
- § 1.1092(d)-1 — Definitions and special rules.
- § 1.1092(d)-2 — Personal property.
- § 1.1201-1 — Alternative tax.
- § 1.1202-0 — Table of contents.
- § 1.1202-1 — Deduction for capital gains.
- § 1.1202-2 — Qualified small business stock; effect of redemptions.
- — Treatment of Capital Losses
- § 1.1211-1 — Limitation on capital losses.
- § 1.1212-1 — Capital loss carryovers and carrybacks.
- — General Rules for Determining Capital Gains and Losses
- § 1.1221-1 — Meaning of terms.
- § 1.1221-2 — Hedging transactions.
- § 1.1221-3 — Time and manner for electing capital asset treatment for certain self-created musical works.
- § 1.1222-1 — Other terms relating to capital gains and losses.
- § 1.1223-1 — Determination of period for which capital assets are held.
- § 1.1223-3 — Rules relating to the holding periods of partnership interests.
- — Special Rules for Determining Capital Gains and Losses
- § 1.1231-1 — Gains and losses from the sale or exchange of certain property used in the trade or business.
- § 1.1231-2 — Livestock held for draft, breeding, dairy, or sporting purposes.
- § 1.1232-1 — Bonds and other evidences of indebtedness; scope of section.
- § 1.1232-2 — Retirement.
- § 1.1232-3 — Gain upon sale or exchange of obligations issued at a discount after December 31, 1954.
- § 1.1232-3A — Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969.
- § 1.1232-4 — Obligations with excess coupons detached.
- § 1.1233-1 — Gains and losses from short sales.
- § 1.1233-2 — Hedging transactions.
- § 1.1234-1 — Options to buy or sell.
- § 1.1234-2 — Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976.
- § 1.1234-3 — Special rules for the treatment of grantors of certain options granted after September 1, 1976.
- § 1.1234-4 — Hedging transactions.
- § 1.1235-1 — Sale or exchange of patents.
- § 1.1235-2 — Definition of terms.
- § 1.1236-1 — Dealers in securities.
- § 1.1237-1 — Real property subdivided for sale.
- § 1.1238-1 — Amortization in excess of depreciation.
- § 1.1239-1 — Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976.
- § 1.1239-2 — Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976.
- § 1.1240-1 — Capital gains treatment of certain termination payments.
- § 1.1241-1 — Cancellation of lease or distributor's agreement.
- § 1.1242-1 — Losses on small business investment company stock.
- § 1.1243-1 — Loss of small business investment company.
- § 1.1244(a)-1 — Loss on small business stock treated as ordinary loss.
- § 1.1244(b)-1 — Annual limitation.
- § 1.1244(c)-1 — Section 1244 stock defined.
- § 1.1244(c)-2 — Small business corporation defined.
- § 1.1244(d)-1 — Contributions of property having basis in excess of value.
- § 1.1244(d)-2 — Increases in basis of section 1244 stock.
- § 1.1244(d)-3 — Stock dividend, recapitalizations, changes in name, etc.
- § 1.1244(d)-4 — Net operating loss deduction.
- § 1.1244(e)-1 — Records to be kept.
- § 1.1245-1 — General rule for treatment of gain from dispositions of certain depreciable property.
- § 1.1245-2 — Definition of recomputed basis.
- § 1.1245-3 — Definition of section 1245 property.
- § 1.1245-4 — Exceptions and limitations.
- § 1.1245-5 — Adjustments to basis.
- § 1.1245-6 — Relation of section 1245 to other sections.
- § 1.1247-1 — Election by foreign investment companies to distribute income currently.
- § 1.1247-2 — Computation and distribution of taxable income.
- § 1.1247-3 — Treatment of capital gains.
- § 1.1247-4 — Election by foreign investment company with respect to foreign tax credit.
- § 1.1247-5 — Information and recordkeeping requirements.
- § 1.1248-1 — Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.
- § 1.1248-1T — Treatment of gain from certain sales or exchanges of stock in certain foreign corporations (temporary).
- § 1.1248-2 — Earnings and profits attributable to a block of stock in simple cases.
- § 1.1248-3 — Earnings and profits attributable to stock in complex cases.
- § 1.1248-4 — Limitation on tax applicable to individuals.
- § 1.1248-5 — Stock ownership requirements for less developed country corporations.
- § 1.1248-6 — Sale or exchange of stock in certain domestic corporations.
- § 1.1248-7 — Taxpayer to establish earnings and profits and foreign taxes.
- § 1.1248-8 — Earnings and profits attributable to stock following certain non-recognition transactions.
- § 1.1249-1 — Gain from certain sales or exchanges of patents, etc., to foreign corporations.
- § 1.1250-1 — Gain from dispositions of certain depreciable realty.
- § 1.1250-2 — Additional depreciation defined.
- § 1.1250-3 — Exceptions and limitations.
- § 1.1250-4 — Holding period.
- § 1.1250-5 — Property with two or more elements.
- § 1.1251-1 — General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income.
- § 1.1251-2 — Excess deductions account.
- § 1.1251-3 — Definitions relating to section 1251.
- § 1.1251-4 — Exceptions and limitations.
- § 1.1252-1 — General rule for treatment of gain from disposition of farm land.
- § 1.1252-2 — Special rules.
- § 1.1254-0 — Table of contents for section 1254 recapture rules.
- § 1.1254-1 — Treatment of gain from disposition of natural resource recapture property.
- § 1.1254-2 — Exceptions and limitations.
- § 1.1254-3 — Section 1254 costs immediately after certain acquisitions.
- § 1.1254-4 — Special rules for S corporations and their shareholders.
- § 1.1254-5 — Special rules for partnerships and their partners.
- § 1.1254-6 — Effective date of regulations.
- § 1.1256(e)-1 — Identification of hedging transactions.
- § 1.1258-1 — Netting rule for certain conversion transactions.
- § 1.1271-0 — Original issue discount; effective date; table of contents.
- § 1.1271-1 — Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments.
- § 1.1272-1 — Current inclusion of OID in income.
- § 1.1272-2 — Treatment of debt instruments purchased at a premium.
- § 1.1272-3 — Election by a holder to treat all interest on a debt instrument as OID.
- § 1.1273-1 — Definition of OID.
- § 1.1273-2 — Determination of issue price and issue date.
- § 1.1274-1 — Debt instruments to which section 1274 applies.
- § 1.1274-2 — Issue price of debt instruments to which section 1274 applies.
- § 1.1274-3 — Potentially abusive situations defined.
- § 1.1274-4 — Test rate.
- § 1.1274-5 — Assumptions.
- § 1.1274A-1 — Special rules for certain transactions where stated principal amount does not exceed $2,800,000.
- § 1.1275-1 — Definitions.
- § 1.1275-2 — Special rules relating to debt instruments.
- § 1.1275-3 — OID information reporting requirements.
- § 1.1275-4 — Contingent payment debt instruments.
- § 1.1275-5 — Variable rate debt instruments.
- § 1.1275-6 — Integration of qualifying debt instruments.
- § 1.1275-7 — Inflation-indexed debt instruments.
- § 1.1286-1 — Tax treatment of certain stripped bonds and stripped coupons.
- § 1.1286-2 — Stripped inflation-indexed debt instruments.
- § 1.1287-1 — Denial of capital gains treatment for gains on registration-required obligations not in registered form.
- § 1.1291-0 — Treatment of shareholders of certain passive foreign investment companies; table of contents.
- § 1.1291-1 — Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.
- § 1.1291-9 — Deemed dividend election.
- § 1.1291-10 — Deemed sale election.
- § 1.1293-0 — Table of contents.
- § 1.1293-1 — Current taxation of income from qualified electing funds.
- § 1.1294-0 — Table of contents.
- § 1.1294-1T — Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
- § 1.1295-0 — Table of contents.
- § 1.1295-1 — Qualified electing funds.
- § 1.1295-3 — Retroactive elections.
- § 1.1296-1 — Mark to market election for marketable stock.
- § 1.1296-2 — Definition of marketable stock.
- § 1.1297-0 — Table of contents.
- § 1.1297-3 — Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
- § 1.1298-0 — Table of contents.
- § 1.1298-3 — Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.
- — Income Averaging
- § 1.1301-1 — Averaging of farm and fishing income.
- — Readjustment of Tax Between Years and Special Limitations
- § 1.1311(a)-1 — Introduction.
- § 1.1311(a)-2 — Purpose and scope of section 1311.
- § 1.1311(b)-1 — Maintenance of an inconsistent position.
- § 1.1311(b)-2 — Correction not barred at time of erroneous action.
- § 1.1311(b)-3 — Existence of relationship in case of adjustment by way of deficiency assessment.
- § 1.1312-1 — Double inclusion of an item of gross income.
- § 1.1312-2 — Double allowance of a deduction or credit.
- § 1.1312-3 — Double exclusion of an item of gross income.
- § 1.1312-4 — Double disallowance of a deduction or credit.
- § 1.1312-5 — Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
- § 1.1312-6 — Correlative deductions and credits for certain related corporations.
- § 1.1312-7 — Basis of property after erroneous treatment of a prior transaction.
- § 1.1312-8 — Law applicable in determination of error.
- § 1.1313(a)-1 — Decision by Tax Court or other court as a determination.
- § 1.1313(a)-2 — Closing agreement as a determination.
- § 1.1313(a)-3 — Final disposition of claim for refund as a determination.
- § 1.1313(a)-4 — Agreement pursuant to section 1313(a)(4) as a determination.
- § 1.1313(c)-1 — Related taxpayer.
- § 1.1314(a)-1 — Ascertainment of amount of adjustment in year of error.
- § 1.1314(a)-2 — Adjustment to other barred taxable years.
- § 1.1314(b)-1 — Method of adjustment.
- § 1.1314(c)-1 — Adjustment unaffected by other items.
- — Involuntary Liquidation and Replacement of Lifo Inventories
- § 1.1321-1 — Involuntary liquidation of lifo inventories.
- § 1.1321-2 — Liquidation and replacement of lifo inventories by acquiring corporations.
- — War Loss Recoveries
- § 1.1331-1 — Recoveries in respect of war losses.
- § 1.1332-1 — Inclusion in gross income of war loss recoveries.
- § 1.1333-1 — Tax adjustment measured by prior benefits.
- § 1.1334-1 — Restoration of value of investments.
- § 1.1335-1 — Elective method; time and manner of making election and effect thereof.
- § 1.1336-1 — Basis of recovered property.
- § 1.1337-1 — Determination of tax benefits from allowable deductions.
- — Claim of Right
- § 1.1341-1 — Restoration of amounts received or accrued under claim of right.
- § 1.1342-1 — Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
- — Other Limitations
- § 1.1346-1 — Recovery of unconstitutional taxes.
- § 1.1347-1 — Tax on certain amounts received from the United States.
- § 1.1348-1 — Fifty-percent maximum tax on earned income.
- § 1.1348-2 — Computation of the fifty-percent maximum tax on earned income.
- § 1.1348-3 — Definitions.
- — Small Business Corporations and Their Shareholders
- § 1.1361-0 — Table of contents.
- § 1.1361-1 — S corporation defined.
- § 1.1361-2 — Definitions relating to S corporation subsidiaries.
- § 1.1361-3 — QSub election.
- § 1.1361-4 — Effect of QSub election.
- § 1.1361-5 — Termination of QSub election.
- § 1.1361-6 — Effective date.
- § 1.1362-0 — Table of contents.
- § 1.1362-1 — Election to be an S corporation.
- § 1.1362-2 — Termination of election.
- § 1.1362-3 — Treatment of S termination year.
- § 1.1362-4 — Inadvertent terminations and inadvertently invalid elections.
- § 1.1362-5 — Election after termination.
- § 1.1362-6 — Elections and consents.
- § 1.1362-7 — Effective dates.
- § 1.1362-8 — Dividends received from affiliated subsidiaries.
- § 1.1363-1 — Effect of election on corporation.
- § 1.1363-2 — Recapture of LIFO benefits.
- § 1.1366-0 — Table of contents.
- § 1.1366-1 — Shareholder's share of items of an S corporation.
- § 1.1366-2 — Limitations on deduction of passthrough items of an S corporation to its shareholders.
- § 1.1366-3 — Treatment of family groups.
- § 1.1366-4 — Special rules limiting the passthrough of certain items of an S corporation to its shareholders.
- § 1.1366-5 — Effective/applicability date.
- § 1.1367-0 — Table of contents.
- § 1.1367-1 — Adjustments to basis of shareholder's stock in an S corporation.
- § 1.1367-2 — Adjustments to basis of indebtedness to shareholder.
- § 1.1367-3 — Effective/Applicability date.
- § 1.1368-0 — Table of contents.
- § 1.1368-1 — Distributions by S corporations.
- § 1.1368-2 — Accumulated adjustments account (AAA).
- § 1.1368-3 — Examples.
- § 1.1368-4 — Effective date and transition rule.
- § 1.1374-0 — Table of contents.
- § 1.1374-1 — General rules and definitions.
- § 1.1374-2 — Net recognized built-in gain.
- § 1.1374-3 — Net unrealized built-in gain.