26 CFR 1.148-0 - Scope and table of contents.

§ 1.148-0 Scope and table of contents.

(a)Overview. Under section 103(a), interest on certain obligations issued by States and local governments is excludable from the gross income of the owners. Section 148 was enacted to minimize the arbitrage benefits from investing gross proceeds of tax-exempt bonds in higher yielding investments and to remove the arbitrage incentives to issue more bonds, to issue bonds earlier, or to leave bonds outstanding longer than is otherwise reasonably necessary to accomplish the governmental purposes for which the bonds were issued. To accomplish these purposes, section 148 restricts the direct and indirect investment of bond proceeds in higher yielding investments and requires that certain earnings on higher yielding investments be rebated to the United States. Violation of these provisions causes the bonds in the issue to become arbitrage bonds, the interest on which is not excludable from the gross income of the owners under section 103(a). The regulations in §§ 1.148-1 through 1.148-11 apply in a manner consistent with these purposes.

(b)Scope. Sections 1.148-1 through 1.148-11 apply generally for purposes of the arbitrage restrictions on State and local bonds under section 148.

(c)Table of contents. This paragraph (c) lists the table of contents for §§ 1.148-1, 1.148-2, 1.148-3, 1.148-4, 1.148-5, 1.148-6, 1.148-7, 1.148-8, 1.148-9, 1.148-10 and 1.148-11.

§ 1.148-1 Definitions and elections.

(a) In general.

(b) Certain definitions.

(c) Definition of replacement proceeds.

(1) In general.

(2) Sinking fund.

(3) Pledged fund.

(4) Other replacement proceeds.

(d) Elections.

(e) Investment-type property.

(1) In general.

(2) Prepayments.

(3) Certain hedges.

(f) Definition of issue price.

(1) In general.

(2) Bonds issued for money.

(3) Definitions.

(4) Other special rules.

§ 1.148-2 General arbitrage yield restriction rules.

(a) In general.

(b) Reasonable expectations.

(1) In general.

(2) Certification of expectations.

(c) Intentional acts.

(d) Materially higher yielding investments.

(1) In general.

(2) Definitions of materially higher yield.

(3) Mortgage loans.

(e) Temporary periods.

(1) In general.

(2) General 3-year temporary period for capital projects and qualified mortgage loans.

(3) Temporary period for working capital expenditures.

(4) Temporary period for pooled financings.

(5) Temporary period for replacement proceeds.

(6) Temporary period for investment proceeds.

(7) Other amounts.

(f) Reserve or replacement funds.

(1) General 10 percent limitation on funding with sale proceeds.

(2) Exception from yield restriction for reasonably required reserve or replacement funds.

(3) Certain parity reserve funds.

(g) Minor portion.

(h) Certain waivers permitted.

§ 1.148-3 General arbitrage rebate rules.

(a) In general.

(b) Definition of rebate amount.

(c) Computation of future value of a payment or receipt.

(d) Payments and receipts.

(1) Definition of payments.

(2) Definition of receipts.

(3) Special rules for commingled funds.

(4) Cost-of-living adjustment.

(e) Computation dates.

(1) In general.

(2) Final computation date.

(f) Amount of required rebate installment payment.

(1) Amount of interim rebate payments.

(2) Amount of final rebate payment.

(3) Future value of rebate payments.

(g) Time and manner of payment.

(h) Penalty in lieu of loss of tax exemption.

(1) In general.

(2) Interest on underpayments.

(3) Waivers of the penalty.

(4) Application to alternative penalty under § 1.148-7.

(i) Recovery of overpayment of rebate.

(1) In general.

(2) Limitations on recovery.

(3) Time and manner for requesting refund.

(j) Examples.

(k) Bona fide debt service fund exception.

§ 1.148-4 Yield on an issue of bonds.

(a) In general.

(b) Computing yield on a fixed yield issue.

(1) In general.

(2) Yield on certain fixed yield bonds subject to mandatory or contingent early redemption.

(3) Yield on certain fixed yield bonds subject to optional early redemption.

(4) Yield recomputed upon transfer of certain rights associated with the bond.

(5) Special aggregation rule treating certain bonds as a single fixed yield bond.

(6) Examples.

(c) Computing yield on a variable yield issue.

(1) In general.

(2) Payments on bonds included in yield for a computation period.

(3) Example.

(d) Conversion from variable yield issue to fixed yield issue.

(e) Value of bonds.

(1) Plain par bonds.

(2) Other bonds.

(f) Qualified guarantees.

(1) In general.

(2) Interest savings.

(3) Guarantee in substance.

(4) Reasonable charge.

(5) Guarantee of purpose investments.

(6) Allocation of qualified guarantee payments.

(7) Refund or reduction of guarantee payments.

(g) Yield on certain mortgage revenue and student loan bonds.

(h) Qualified hedging transactions.

(1) In general.

(2) Qualified hedge defined.

(3) Accounting for qualified hedges.

(4) Certain variable yield bonds treated as fixed yield bonds.

(5) Contracts entered into before issue date of hedged bond.

(6) Authority of the Commissioner.

§ 1.148-5 Yield and valuation of investments.

(a) In general.

(b) Yield on an investment.

(1) In general.

(2) Yield on a separate class of investments.

(3) Investments to be held beyond issue's maturity or beyond temporary period.

(4) Consistent redemption assumptions on purpose investments.

(5) Student loan special allowance payments included in yield.

(c) Yield reduction payments to the United States.

(1) In general.

(2) Manner of payment.

(3) Applicability of special yield reduction rule.

(d) Value of investments.

(1) In general.

(2) Mandatory valuation of certain yield restricted investments at present value.

(3) Mandatory valuation of certain investments at fair market value.

(4) Special transition rule for transferred proceeds.

(5) Definition of present value of an investment.

(6) Definition of fair market value.

(e) Administrative costs of investments.

(1) In general.

(2) Qualified administrative costs on nonpurpose investments.

(3) Qualified administrative costs on purpose investments.

§ 1.148-6 General allocation and accounting rules.

(a) In general.

(1) Reasonable accounting methods required.

(2) Bona fide deviations from accounting method.

(b) Allocation of gross proceeds to an issue.

(1) One-issue rule and general ordering rules.

(2) Universal cap on value of nonpurpose investments allocated to an issue.

(c) Fair market value limit on allocations to nonpurpose investments.

(d) Allocation of gross proceeds to expenditures.

(1) Expenditures in general.

(2) Treatment of gross proceeds invested in purpose investments.

(3) Expenditures for working capital purposes.

(4) Expenditures for grants.

(5) Expenditures for reimbursement purposes.

(6) Expenditures of certain commingled investment proceeds of governmental issues.

(7) Payments to related parties.

(e) Special rules for commingled funds.

(1) In general.

(2) Investments held by a commingled fund.

(3) Certain expenditures involving a commingled fund.

(4) Fiscal periods.

(5) Unrealized gains and losses on investments of a commingled fund.

(6) Allocations of commingled funds serving as common reserve funds or sinking funds.

§ 1.148-7 Spending exceptions to the rebate requirement.

(a) Scope of section.

(1) In general.

(2) Relationship of spending exceptions.

(3) Spending exceptions not mandatory.

(b) Rules applicable for all spending exceptions.

(1) Special transferred proceeds rules.

(2) Application of multipurpose issue rules.

(3) Expenditures for governmental purposes of the issue.

(4) De minimis rule.

(5) Special definition of reasonably required reserve or replacement fund.

(6) Pooled financing issue.

(c) 6-month exception.

(1) General rule.

(2) Additional period for certain bonds.

(3) Amounts not included in gross proceeds.

(4) Series of refundings.

(d) 18-month exception.

(1) General rule.

(2) Extension for reasonable retainage.

(3) Gross proceeds.

(4) Application to multipurpose issues.

(e) 2-year exception.

(1) General rule.

(2) Extension for reasonable retainage.

(3) Definitions.

(f) Construction issue.

(1) Definition.

(2) Use of actual facts.

(3) Ownership requirement.

(g) Construction expenditures.

(1) Definition.

(2) Certain acquisitions under turnkey contracts treated as construction expenditures.

(3) Constructed personal property.

(4) Specially developed computer software.

(5) Examples.

(h) Reasonable retainage definition.

(i) Available construction proceeds.

(1) Definition in general.

(2) Earnings on a reasonably required reserve or replacement fund.

(3) Reasonable expectations test for future earnings.

(4) Issuance costs.

(5) One and one-half percent penalty in lieu of arbitrage rebate.

(6) Payments on purpose investments and repayments of grants.

(7) Examples.

(j) Election to treat portion of issue used for construction as separate issue.

(1) In general.

(2) Example.

(k) One and one-half percent penalty in lieu of arbitrage rebate.

(1) In general.

(2) Application to reasonable retainage.

(3) Coordination with rebate requirement.

(l) Termination of 1 1/2 percent penalty.

(1) Termination after initial temporary period.

(2) Termination before end of initial temporary period.

(3) Application to reasonable retainage.

(4) Example.

(m) Payment of penalties.

§ 1.148-8 Small issuer exception to rebate requirement.

(a) Scope.

(b) General taxing powers.

(c) Size limitation.

(1) In general.

(2) Aggregation rules.

(3) Certain refunding bonds not taken into account.

(d) Pooled financings - treatment of conduit borrowers.

(e) Refunding issues.

(1) In general.

(2) Multipurpose issues.

§ 1.148-9 Arbitrage rules for refunding issues.

(a) Scope of application.

(b) Transferred proceeds allocation rule.

(1) In general.

(2) Special definition of principal amount.

(3) Relation of transferred proceeds rule to universal cap rule.

(4) Limitation on multi-generational transfers.

(c) Special allocation rules for refunding issues.

(1) Allocations of investments.

(2) Allocations of mixed escrows to expenditures for principal, interest, and redemption prices on a prior issue.

(d) Temporary periods in refundings.

(1) In general.

(2) Types of temporary periods in refundings.

(e) Reasonably required reserve or replacement funds in refundings.

(f) Minor portions in refundings.

(g) Certain waivers permitted.

(h) Multipurpose issue allocations.

(1) Application of multipurpose issue allocation rules.

(2) Rules on allocations of multipurpose issues.

(3) Separate purposes of a multipurpose issue.

(4) Allocations of bonds of a multipurpose issue.

(5) Limitation on multi-generation allocations.

(i) Operating rules for separation of prior issues into refunded and un refunded portions.

(1) In general.

(2) Allocations of proceeds and investments in a partial refunding.

(3) References to prior issue.

§ 1.148-10 Anti-abuse rules and authority of Commissioner.

(a) Abusive arbitrage device.

(1) In general.

(2) Abusive arbitrage device defined.

(3) Exploitation of tax-exempt interest rates.

(4) Overburdening the tax-exempt market.

(b) Consequences of overburdening the tax-exempt bond market.

(1) In general.

(2) Application.

(c) Anti-abuse rules on excess gross proceeds of advance refunding issues.

(1) In general.

(2) Definition of excess gross proceeds.

(3) Special treatment of transferred proceeds.

(4) Special rule for crossover refundings.

(5) Special rule for gross refundings.

(d) Examples.

(e) Authority of the Commissioner to prevent transactions that are inconsistent with the purpose of the arbitrage investment restrictions.

(f) Authority of the Commissioner to require an earlier date for payment of rebate.

(g) Authority of the Commissioner to waive regulatory limitations.

§ 1.148-11 Effective/applicability dates.

(a) In general.

(b) Elective retroactive application in whole.

(1) In general.

(2) No elective retroactive application for 18-month spending exception.

(3) No elective retroactive application for hedges of fixed rate issues.

(4) No elective retroactive application for safe harbor for establishing fair market value for guaranteed investment contracts and investments purchased for a yield restricted defeasance escrow.

(c) Elective retroactive application of certain provisions.

(1) Retroactive application of overpayment recovery provisions.

(2) Certain allocations of multipurpose issues.

(3) Special limitation.

(d) Transition rule excepting certain state guarantee funds from the definition of replacement proceeds.

(1) Certain perpetual trust funds.

(2) Permanent University Fund.

(e) Transition rule regarding special allowance payments.

(f) Transition rule regarding applicability of yield reduction rule.

(g) Provisions applicable to certain bonds sold before effective date.

(h) Safe harbor for establishing fair market value for guaranteed investment contracts and investments purchased for a yield restricted defeasance escrow.

(i) Special rule for certain broker's commissions and similar fees.

(j) Certain prepayments.

(k) Certain arbitrage guidance updates.

(1) In general.

(2) Valuation of investments in refunding transactions.

(3) Rebate overpayment recovery.

(4) Hedge identification.

(5) Hedge modifications and termination.

(6) Small issuer exception to rebate requirement for conduit borrowers of pooled financings.

(l) Permissive application of certain arbitrage updates.

(1) In general.

(2) Computation credit.

(3) Yield reduction payments.

(4) External commingled funds.

(m) Definition of issue price.

[T.D. 8476, 58 FR 33515, June 18, 1993, as amended by T.D. 8538, 59 FR 24041, May 10, 1994; T.D. 8718, 62 FR 25506, May 9, 1997; T.D. 9085, 68 FR 45775, Aug. 4, 2003; T.D. 9097, 68 FR 69022, Dec. 11, 2003; T.D. 9701, 79 FR 67351, Nov. 13, 2014; T.D. 9777, 81 FR 46592, July 18, 2016; T.D. 9801, 81 FR 89003, Dec. 9, 2016]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 1 - Tax imposed

§ 21 - Expenses for household and dependent care services necessary for gainful employment

§ 23 - Adoption expenses

§ 25 - Interest on certain home mortgages

§ 25A - Hope and Lifetime Learning credits

§ 28 - Renumbered § 45C]

§ 30 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]

§ 36B - Refundable credit for coverage under a qualified health plan

§ 38 - General business credit

§ 40 - Alcohol, etc., used as fuel

§ 41 - Credit for increasing research activities

§ 42 - Low-income housing credit

§ 43 - Enhanced oil recovery credit

§ 45D - New markets tax credit

§ 46 - Amount of credit

§ 47 - Rehabilitation credit

§ 52 - Special rules

§ 56 - Adjustments in computing alternative minimum taxable income

§ 58 - Denial of certain losses

§ 61 - Gross income defined

§ 62 - Adjusted gross income defined

§ 66 - Treatment of community income

§ 67 - 2-percent floor on miscellaneous itemized deductions

§ 72 - Annuities; certain proceeds of endowment and life insurance contracts

§ 101 - Certain death benefits

§ 103 - Interest on State and local bonds

§ 103A - Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]

§ 108 - Income from discharge of indebtedness

§ 110 - Qualified lessee construction allowances for short-term leases

§ 129 - Dependent care assistance programs

§ 132 - Certain fringe benefits

§ 148 - Arbitrage

§ 149 - Bonds must be registered to be tax exempt; other requirements

§ 150 - Definitions and special rules

§ 152 - Dependent defined

§ 162 - Trade or business expenses

§ 163 - Interest

§ 165 - Losses

§ 166 - Bad debts

§ 168 - Accelerated cost recovery system

§ 170 - Charitable, etc., contributions and gifts

§ 171 - Amortizable bond premium

§ 179 - Election to expense certain depreciable business assets

§ 179A - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]

§ 197 - Amortization of goodwill and certain other intangibles

§ 199 - Income attributable to domestic production activities

§ 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

§ 221 - Interest on education loans

§ 263A - Capitalization and inclusion in inventory costs of certain expenses

§ 267 - Losses, expenses, and interest with respect to transactions between related taxpayers

§ 274 - Disallowance of certain entertainment, etc., expenses

§ 280C - Certain expenses for which credits are allowable

§ 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

§ 280G - Golden parachute payments

§ 301 - Distributions of property

§ 304 - Redemption through use of related corporations

§ 305 - Distributions of stock and stock rights

§ 324

§ 336 - Gain or loss recognized on property distributed in complete liquidation

§ 337 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary

§ 338 - Certain stock purchases treated as asset acquisitions

§ 351 - Transfer to corporation controlled by transferor

§ 355 - Distribution of stock and securities of a controlled corporation

§ 357 - Assumption of liability

§ 358 - Basis to distributees

§ 362 - Basis to corporations

§ 367 - Foreign corporations

§ 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change

§ 383 - Special limitations on certain excess credits, etc.

§ 401 - Qualified pension, profit-sharing, and stock bonus plans

§ 401 note - Qualified pension, profit-sharing, and stock bonus plans

§ 402A - Optional treatment of elective deferrals as Roth contributions

§ 403 - Taxation of employee annuities

§ 404 - Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

§ 408 - Individual retirement accounts

§ 408A - Roth IRAs

§ 409 - Qualifications for tax credit employee stock ownership plans

§ 410 - Minimum participation standards

§ 411 - Minimum vesting standards

§ 414 - Definitions and special rules

§ 417 - Definitions and special rules for purposes of minimum survivor annuity requirements

§ 419A - Qualified asset account; limitation on additions to account

§ 420 - Transfers of excess pension assets to retiree health accounts

§ 441 - Period for computation of taxable income

§ 442 - Change of annual accounting period

§ 444 - Election of taxable year other than required taxable year

§ 446 - General rule for methods of accounting

§ 453 - Installment method

§ 453A - Special rules for nondealers

§ 458 - Magazines, paperbacks, and records returned after the close of the taxable year

§ 460 - Special rules for long-term contracts

§ 461 - General rule for taxable year of deduction

§ 465 - Deductions limited to amount at risk

§ 466 - Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]

§ 467 - Certain payments for the use of property or services

§ 468A - Special rules for nuclear decommissioning costs

§ 468B - Special rules for designated settlement funds

§ 469 - Passive activity losses and credits limited

§ 471 - General rule for inventories

§ 472 - Last-in, first-out inventories

§ 475 - Mark to market accounting method for dealers in securities

§ 481 - Adjustments required by changes in method of accounting

§ 482 - Allocation of income and deductions among taxpayers

§ 483 - Interest on certain deferred payments

§ 493

§ 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

§ 514 - Unrelated debt-financed income

§ 527 - Political organizations

§ 585 - Reserves for losses on loans of banks

§ 597 - Treatment of transactions in which Federal financial assistance provided

§ 642 - Special rules for credits and deductions

§ 643 - Definitions applicable to subparts A, B, C, and D

§ 645 - Certain revocable trusts treated as part of estate

§ 663 - Special rules applicable to sections 661 and 662

§ 664 - Charitable remainder trusts

§ 672 - Definitions and rules

§ 679 - Foreign trusts having one or more United States beneficiaries

§ 701 - Partners, not partnership, subject to tax

§ 702 - Income and credits of partner

§ 703 - Partnership computations

§ 704 - Partner’s distributive share

§ 705 - Determination of basis of partner’s interest

§ 706 - Taxable years of partner and partnership

§ 707 - Transactions between partner and partnership

§ 708 - Continuation of partnership

§ 709 - Treatment of organization and syndication fees

§ 721 - Nonrecognition of gain or loss on contribution

§ 722 - Basis of contributing partner’s interest

§ 723 - Basis of property contributed to partnership

§ 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property

§ 731 - Extent of recognition of gain or loss on distribution

§ 732 - Basis of distributed property other than money

§ 733 - Basis of distributee partner’s interest

§ 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction

§ 735 - Character of gain or loss on disposition of distributed property

§ 736 - Payments to a retiring partner or a deceased partner’s successor in interest

§ 737 - Recognition of precontribution gain in case of certain distributions to contributing partner

§ 741 - Recognition and character of gain or loss on sale or exchange

§ 742 - Basis of transferee partner’s interest

§ 743 - Special rules where section 754 election or substantial built-in loss

§ 751 - Unrealized receivables and inventory items

§ 752 - Treatment of certain liabilities

§ 753 - Partner receiving income in respect of decedent

§ 754 - Manner of electing optional adjustment to basis of partnership property

§ 755 - Rules for allocation of basis

§ 761 - Terms defined

§ 809 - Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

§ 817A - Special rules for modified guaranteed contracts

§ 832 - Insurance company taxable income

§ 845 - Certain reinsurance agreements

§ 846 - Discounted unpaid losses defined

§ 848 - Capitalization of certain policy acquisition expenses

§ 852 - Taxation of regulated investment companies and their shareholders

§ 860E - Treatment of income in excess of daily accruals on residual interests

§ 860G - Other definitions and special rules

§ 863 - Special rules for determining source

§ 864 - Definitions and special rules

§ 865 - Source rules for personal property sales

§ 874 - Allowance of deductions and credits

§ 882 - Tax on income of foreign corporations connected with United States business

§ 883 - Exclusions from gross income

§ 884 - Branch profits tax

§ 892 - Income of foreign governments and of international organizations

§ 894 - Income affected by treaty

§ 897 - Disposition of investment in United States real property

§ 901 - Taxes of foreign countries and of possessions of United States

§ 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation

§ 904 - Limitation on credit

§ 907 - Special rules in case of foreign oil and gas income

§ 911 - Citizens or residents of the United States living abroad

§ 924

§ 925

§ 927

§ 934 - Limitation on reduction in income tax liability incurred to the Virgin Islands

§ 936 - Puerto Rico and possession tax credit

§ 937 - Residence and source rules involving possessions

§ 954 - Foreign base company income

§ 956 - Investment of earnings in United States property

§ 957 - Controlled foreign corporations; United States persons

§ 960 - Special rules for foreign tax credit

§ 963 - Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]

§ 985 - Functional currency

§ 987 - Branch transactions

§ 988 - Treatment of certain foreign currency transactions

§ 989 - Other definitions and special rules

§ 1017 - Discharge of indebtedness

§ 1032 - Exchange of stock for property

§ 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

§ 1060 - Special allocation rules for certain asset acquisitions

§ 1092 - Straddles

§ 1202 - Partial exclusion for gain from certain small business stock

§ 1221 - Capital asset defined

§ 1244 - Losses on small business stock

§ 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations

§ 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties

§ 1275 - Other definitions and special rules

§ 1286 - Tax treatment of stripped bonds

§ 1291 - Interest on tax deferral

§ 1293 - Current taxation of income from qualified electing funds

§ 1294 - Election to extend time for payment of tax on undistributed earnings

§ 1295 - Qualified electing fund

§ 1296 - Election of mark to market for marketable stock

§ 1297 - Passive foreign investment company

§ 1298 - Special rules

§ 1301 - Averaging of farm income

§ 1361 - S corporation defined

§ 1368 - Distributions

§ 1374 - Tax imposed on certain built-in gains

§ 1377 - Definitions and special rule

§ 1378 - Taxable year of S corporation

§ 1397D - Qualified zone property defined

§ 1397E - Credit to holders of qualified zone academy bonds

§ 1402 - Definitions

§ 1441 - Withholding of tax on nonresident aliens

§ 1443 - Foreign tax-exempt organizations

§ 1445 - Withholding of tax on dispositions of United States real property interests

§ 1471 - Withholdable payments to foreign financial institutions

§ 1472 - Withholdable payments to other foreign entities

§ 1473 - Definitions

§ 1474 - Special rules

§ 1502 - Regulations

§ 1503 - Computation and payment of tax

§ 1504 - Definitions

§ 1561 - Limitations on certain multiple tax benefits in the case of certain controlled corporations

§ 3401 - Definitions

§ 5000 - Certain group health plans

§ 5000A - Requirement to maintain minimum essential coverage

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6011 - General requirement of return, statement, or list

§ 6015 - Relief from joint and several liability on joint return

§ 6033 - Returns by exempt organizations

§ 6035 - Basis information to persons acquiring property from decedent

§ 6038 - Information reporting with respect to certain foreign corporations and partnerships

§ 6038A - Information with respect to certain foreign-owned corporations

§ 6038B - Notice of certain transfers to foreign persons

§ 6038D - Information with respect to foreign financial assets

§ 6039I - Returns and records with respect to employer-owned life insurance contracts

§ 6041 - Information at source

§ 6043 - Liquidating, etc., transactions

§ 6045 - Returns of brokers

§ 6046A - Returns as to interests in foreign partnerships

§ 6049 - Returns regarding payments of interest

§ 6050E - State and local income tax refunds

§ 6050H - Returns relating to mortgage interest received in trade or business from individuals

§ 6050I-1

§ 6050K - Returns relating to exchanges of certain partnership interests

§ 6050M - Returns relating to persons receiving contracts from Federal executive agencies

§ 6050P - Returns relating to the cancellation of indebtedness by certain entities

§ 6050S - Returns relating to higher education tuition and related expenses

§ 6060 - Information returns of tax return preparers

§ 6061 - Signing of returns and other documents

§ 6065 - Verification of returns

§ 6081 - Extension of time for filing returns

§ 6103 - Confidentiality and disclosure of returns and return information

§ 6109 - Identifying numbers

§ 6302 - Mode or time of collection

§ 6402 - Authority to make credits or refunds

§ 6411 - Tentative carryback and refund adjustments

§ 6655 - Failure by corporation to pay estimated income tax

§ 6662 - Imposition of accuracy-related penalty on underpayments

§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons

§ 6851 - Termination assessments of income tax

§ 7520 - Valuation tables

§ 7654 - Coordination of United States and certain possession individual income taxes

§ 7701 - Definitions

§ 7702 - Life insurance contract defined

§ 7805 - Rules and regulations

§ 7872 - Treatment of loans with below-market interest rates

§ 7874 - Rules relating to expatriated entities and their foreign parents

U.S. Code: Title 29 - LABOR
Statutes at Large
Public Laws
Presidential Documents

Reorganization ... 1978 Plan No. 4

Title 26 published on 16-Jun-2017 03:58

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 1 after this date.

  • 2017-06-30; vol. 82 # 125 - Friday, June 30, 2017
    1. 82 FR 29719 - Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
        Effective Date: These corrections are effective June 30, 2017. Applicability Date: The corrections to §§ 1.1441-0; 1.1441-1(b)(7)(ii)(B), (e)(3)(iv)(B) and (C), (e)(4)(ii)(B)( 11 ), (e)(4)(ix)(D), (e)(5)(ii) through (e)(5)(ii)(B), (e)(5)(ii)(D) through (e)(5)(v)(B)( 3 ), (e)(5)(v)(B)( 5 ) through (e)(5)(v)(D), and (f) through (f)(4); 1.1441-1T; 1.1441-3(d)(1); 1.1441-4; 1.6045-1(m)(2)(ii) and (n)(12)(ii); and 1.6049-5(c)(1) through (c)(4) are applicable on January 6, 2017.
      26 CFR Part 1

Pages