26 CFR 1.412(l)(7)-1 - Mortality tables used to determine current liability.

§ 1.412(l)(7)-1 Mortality tables used to determine current liability.

(a)In general. The mortality tables set forth in paragraph (d) of this section are to be used in determining current liability under section 412(l)(7) for participants and beneficiaries (other than disabled participants) for plan years beginning in 2007. For plan years beginning on or after January 1, 2008, the mortality tables described in section 430(h)(3)(A) are to be used in determining current liability under section 412(l)(7) for participants and beneficiaries (other than disabled participants).

(b)Separate tables for annuitants and nonannuitants. The separate tables for annuitants and non annuitants are used unless the plan applies the optional combined table pursuant to paragraph (c) of this section. If these separate tables are used, the nonannuitant mortality table is applied to determine the probability of survival for a nonannuitant for the period before the nonannuitant is projected to commence receiving benefits. The annuitant mortality table is applied to determine the present value of benefits for each annuitant, and for each nonannuitant for the period after which the nonannuitant is projected to commence receiving benefits. For purposes of this section, an annuitant means a plan participant who has commenced receiving benefits and a nonannuitant means a plan participant who has not yet commenced receiving benefits (e.g., an active employee or a terminated vested participant). Thus, for example, with respect to a 45-year-old active participant who is projected to commence receiving an annuity at age 55, current liability would be determined using the nonannuitant mortality table for the period before the participant attains age 55 (i.e., so that the probability of an active male participant living from age 45 to the age of 55 for the table that applies in plan years beginning in 2007 is 98.59%) and the annuitant mortality table for the period ages 55 and above. Similarly, if a 45-year-old terminated vested participant is projected to commence an annuity at age 65, current liability would be determined using the nonannuitant mortality table for the period before the participant attains age 65 and the annuitant mortality table for ages 65 and above. For purposes of this section, a participant whose benefit has partially commenced is treated as an annuitant with respect to the portion of the benefit which has commenced and a nonannuitant with respect to the balance of the benefit.

(c)Optional combined tables. As an alternative to the separate tables specified for annuitants and non annuitants as described in paragraph (b) of this section, the optional combined table, which applies the same mortality rates to both annuitants and non annuitants, can be used.

(d)Mortality tables for 2007. As set forth in paragraph (a) of this section, the following tables are to be used for determining current liability for plan years beginning during 2007 in accordance with the rules of this section.

Age Male Female
Nonannuitant
table
Annuitant
table
Optional combined table Nonannuitant
table
Annuitant
table
Optional combined table
1 0.000408 0.000408 0.000408 0.000366 0.000366 0.000366
2 0.000276 0.000276 0.000276 0.000239 0.000239 0.000239
3 0.000229 0.000229 0.000229 0.000178 0.000178 0.000178
4 0.000178 0.000178 0.000178 0.000133 0.000133 0.000133
5 0.000163 0.000163 0.000163 0.000121 0.000121 0.000121
6 0.000156 0.000156 0.000156 0.000113 0.000113 0.000113
7 0.000150 0.000150 0.000150 0.000106 0.000106 0.000106
8 0.000138 0.000138 0.000138 0.000094 0.000094 0.000094
9 0.000134 0.000134 0.000134 0.000090 0.000090 0.000090
10 0.000136 0.000136 0.000136 0.000090 0.000090 0.000090
11 0.000140 0.000140 0.000140 0.000092 0.000092 0.000092
12 0.000146 0.000146 0.000146 0.000095 0.000095 0.000095
13 0.000154 0.000154 0.000154 0.000099 0.000099 0.000099
14 0.000167 0.000167 0.000167 0.000109 0.000109 0.000109
15 0.000176 0.000176 0.000176 0.000119 0.000119 0.000119
16 0.000186 0.000186 0.000186 0.000127 0.000127 0.000127
17 0.000197 0.000197 0.000197 0.000135 0.000135 0.000135
18 0.000207 0.000207 0.000207 0.000138 0.000138 0.000138
19 0.000217 0.000217 0.000217 0.000136 0.000136 0.000136
20 0.000226 0.000226 0.000226 0.000134 0.000134 0.000134
21 0.000239 0.000239 0.000239 0.000132 0.000132 0.000132
22 0.000251 0.000251 0.000251 0.000133 0.000133 0.000133
23 0.000267 0.000267 0.000267 0.000138 0.000138 0.000138
24 0.000282 0.000282 0.000282 0.000144 0.000144 0.000144
25 0.000301 0.000301 0.000301 0.000152 0.000152 0.000152
26 0.000331 0.000331 0.000331 0.000164 0.000164 0.000164
27 0.000342 0.000342 0.000342 0.000171 0.000171 0.000171
28 0.000352 0.000352 0.000352 0.000180 0.000180 0.000180
29 0.000369 0.000369 0.000369 0.000190 0.000190 0.000190
30 0.000398 0.000398 0.000398 0.000212 0.000212 0.000212
31 0.000447 0.000447 0.000447 0.000257 0.000257 0.000257
32 0.000503 0.000503 0.000503 0.000293 0.000293 0.000293
33 0.000565 0.000565 0.000565 0.000323 0.000323 0.000323
34 0.000629 0.000629 0.000629 0.000349 0.000349 0.000349
35 0.000692 0.000692 0.000692 0.000372 0.000372 0.000372
36 0.000753 0.000753 0.000753 0.000394 0.000394 0.000394
37 0.000810 0.000810 0.000810 0.000415 0.000415 0.000415
38 0.000844 0.000844 0.000844 0.000439 0.000439 0.000439
39 0.000875 0.000875 0.000875 0.000465 0.000465 0.000465
40 0.000904 0.000904 0.000904 0.000506 0.000506 0.000506
41 0.000936 0.000963 0.000936 0.000555 0.000555 0.000555
42 0.000974 0.001081 0.000975 0.000611 0.000611 0.000611
43 0.001018 0.001258 0.001021 0.000672 0.000672 0.000672
44 0.001071 0.001493 0.001079 0.000738 0.000738 0.000738
45 0.001131 0.001788 0.001146 0.000788 0.000791 0.000788
46 0.001185 0.002142 0.001211 0.000839 0.000896 0.000840
47 0.001244 0.002554 0.001286 0.000889 0.001054 0.000893
48 0.001304 0.003026 0.001366 0.000962 0.001265 0.000972
49 0.001368 0.003557 0.001457 0.001039 0.001528 0.001059
50 0.001434 0.004146 0.001557 0.001149 0.001844 0.001184
51 0.001500 0.004226 0.001636 0.001272 0.001962 0.001312
52 0.001570 0.004254 0.001754 0.001442 0.002173 0.001496
53 0.001681 0.004312 0.001932 0.001637 0.002445 0.001714
54 0.001803 0.004369 0.002134 0.001861 0.002771 0.001969
55 0.001986 0.004514 0.002508 0.002117 0.003155 0.002314
56 0.002217 0.004749 0.003020 0.002414 0.003608 0.002755
57 0.002488 0.005069 0.003464 0.002696 0.004088 0.003170
58 0.002803 0.005501 0.003990 0.002947 0.004588 0.003583
59 0.003095 0.005972 0.004529 0.003223 0.005156 0.004066
60 0.003421 0.006539 0.005177 0.003521 0.005780 0.004640
61 0.003860 0.007284 0.006030 0.003838 0.006450 0.005354
62 0.004244 0.008024 0.006929 0.004170 0.007168 0.006148
63 0.004746 0.008989 0.008099 0.004513 0.007932 0.007084
64 0.005154 0.009947 0.009159 0.004862 0.008758 0.007996
65 0.005553 0.011015 0.010377 0.005213 0.009662 0.009018
66 0.006073 0.012379 0.011951 0.005559 0.010640 0.010192
67 0.006447 0.013705 0.013349 0.005896 0.011690 0.011323
68 0.006650 0.014940 0.014641 0.006220 0.012838 0.012522
69 0.006974 0.016504 0.016231 0.006528 0.014126 0.013843
70 0.007115 0.017971 0.017689 0.006818 0.015607 0.015309
71 0.008002 0.019884 0.019606 0.007450 0.017078 0.016784
72 0.009777 0.022078 0.021822 0.008714 0.018995 0.018716
73 0.012439 0.024592 0.024371 0.010610 0.020819 0.020577
74 0.015988 0.027435 0.027256 0.013139 0.023074 0.022872
75 0.020425 0.031057 0.030919 0.016299 0.025117 0.024967
76 0.025749 0.034615 0.034523 0.020092 0.027673 0.027570
77 0.031961 0.039054 0.038999 0.024516 0.030911 0.030846
78 0.039059 0.044018 0.043992 0.029573 0.034074 0.034043
79 0.047046 0.049617 0.049610 0.035261 0.037618 0.037610
80 0.055919 0.055919 0.055919 0.041582 0.041582 0.041582
81 0.063476 0.063476 0.063476 0.046024 0.046024 0.046024
82 0.071926 0.071926 0.071926 0.051021 0.051021 0.051021
83 0.080176 0.080176 0.080176 0.056651 0.056651 0.056651
84 0.090433 0.090433 0.090433 0.063006 0.063006 0.063006
85 0.100383 0.100383 0.100383 0.071188 0.071188 0.071188
86 0.111295 0.111295 0.111295 0.080522 0.080522 0.080522
87 0.125051 0.125051 0.125051 0.091080 0.091080 0.091080
88 0.140385 0.140385 0.140385 0.101448 0.101448 0.101448
89 0.155142 0.155142 0.155142 0.114246 0.114246 0.114246
90 0.173400 0.173400 0.173400 0.126258 0.126258 0.126258
91 0.188868 0.188868 0.188868 0.138648 0.138648 0.138648
92 0.207683 0.207683 0.207683 0.151126 0.151126 0.151126
93 0.224037 0.224037 0.224037 0.165722 0.165722 0.165722
94 0.240367 0.240367 0.240367 0.177747 0.177747 0.177747
95 0.260098 0.260098 0.260098 0.189133 0.189133 0.189133
96 0.276058 0.276058 0.276058 0.199703 0.199703 0.199703
97 0.291564 0.291564 0.291564 0.212246 0.212246 0.212246
98 0.310910 0.310910 0.310910 0.220832 0.220832 0.220832
99 0.325614 0.325614 0.325614 0.228169 0.228169 0.228169
100 0.339763 0.339763 0.339763 0.234164 0.234164 0.234164
101 0.358628 0.358628 0.358628 0.244834 0.244834 0.244834
102 0.371685 0.371685 0.371685 0.254498 0.254498 0.254498
103 0.383040 0.383040 0.383040 0.266044 0.266044 0.266044
104 0.392003 0.392003 0.392003 0.279055 0.279055 0.279055
105 0.397886 0.397886 0.397886 0.293116 0.293116 0.293116
106 0.400000 0.400000 0.400000 0.307811 0.307811 0.307811
107 0.400000 0.400000 0.400000 0.322725 0.322725 0.322725
108 0.400000 0.400000 0.400000 0.337441 0.337441 0.337441
109 0.400000 0.400000 0.400000 0.351544 0.351544 0.351544
110 0.400000 0.400000 0.400000 0.364617 0.364617 0.364617
111 0.400000 0.400000 0.400000 0.376246 0.376246 0.376246
112 0.400000 0.400000 0.400000 0.386015 0.386015 0.386015
113 0.400000 0.400000 0.400000 0.393507 0.393507 0.393507
114 0.400000 0.400000 0.400000 0.398308 0.398308 0.398308
115 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
116 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
117 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
118 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
119 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
120 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000

(e)Effective date. This section applies for plan years beginning on or after January 1, 2007.

[T.D. 9310, 72 FR 4958, Feb. 2, 2007]

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

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