26 CFR 1.460-0 - Outline of regulations under section 460.

§ 1.460-0 Outline of regulations under section 460.

This section lists the paragraphs contained in § 1.460-1 through § 1.460-6.

§ 1.460-1 Long-term contracts.

(a) Overview.

(1) In general.

(2) Exceptions to required use of PCM.

(i) Exempt construction contract.

(ii) Qualified ship or residential construction contract.

(b) Terms.

(1) Long-term contract.

(2) Contract for the manufacture, building, installation, or construction of property.

(i) In general.

(ii) De minimis construction activities.

(3) Allocable contract costs.

(4) Related party.

(5) Contracting year.

(6) Completion year.

(7) Contract commencement date.

(8) Incurred.

(9) Independent research and development expenses.

(10) Long-term contract methods of accounting.

(c) Entering into and completing long-term contracts.

(1) In general.

(2) Date contract entered into.

(i) In general.

(ii) Options and change orders.

(3) Date contract completed.

(i) In general.

(ii) Secondary items.

(iii) Subcontracts.

(iv) Final completion and acceptance.

(A) In general.

(B) Contingent compensation.

(C) Assembly or installation.

(D) Disputes.

(d) Allocation among activities.

(1) In general.

(2) Non-long-term contract activity.

(e) Severing and aggregating contracts.

(1) In general.

(2) Facts and circumstances.

(i) Pricing.

(ii) Separate delivery or acceptance.

(iii) Reasonable businessperson.

(3) Exceptions.

(i) Severance for PCM.

(ii) Options and change orders.

(4) Statement with return.

(f) Classifying contracts.

(1) In general.

(2) Hybrid contracts.

(i) In general.

(ii) Elections.

(3) Method of accounting.

(4) Use of estimates.

(i) Estimating length of contract.

(ii) Estimating allocable contract costs.

(g) Special rules for activities benefitting long-term contracts of a related party.

(1) Related party use of PCM.

(i) In general.

(ii) Exception for components and subassemblies.

(2) Total contract price.

(3) Completion factor.

(h) Effective date.

(1) In general.

(2) Change in method of accounting.

(i) [Reserved]

(j) Examples.

§ 1.460-2 Long-term manufacturing contracts.

(a) In general.

(b) Unique.

(1) In general.

(2) Safe harbors.

(i) Short production period.

(ii) Customized item.

(iii) Inventoried item.

(c) Normal time to complete.

(1) In general.

(2) Production by related parties.

(d) Qualified ship contracts.

(e) Examples.

§ 1.460-3 Long-term construction contracts.

(a) In general.

(b) Exempt construction contracts.

(1) In general.

(2) Home construction contract.

(i) In general.

(ii) Townhouses and rowhouses.

(iii) Common improvements.

(iv) Mixed use costs.

(3) $10,000,000 gross receipts test.

(i) In general.

(ii) Single employer.

(iii) Attribution of gross receipts.

(c) Residential construction contracts.

§ 1.460-4 Methods of accounting for long-term contracts.

(a) Overview.

(b) Percentage-of-completion method.

(1) In general.

(2) Computations.

(3) Post-completion-year income.

(4) Total contract price.

(i) In general.

(A) Definition.

(B) Contingent compensation.

(C) Non-long-term contract activities.

(ii) Estimating total contract price.

(5) Completion factor.

(i) Allocable contract costs.

(ii) Cumulative allocable contract costs.

(iii) Estimating total allocable contract costs.

(iv) Pre-contracting-year costs.

(v) Post-completion-year costs.

(6) 10-percent method.

(i) In general.

(ii) Election.

(7) Terminated contract.

(i) Reversal of income.

(ii) Adjusted basis.

(iii) Look-back method.

(c) Exempt contract methods.

(1) In general.

(2) Exempt-contract percentage-of-completion method.

(i) In general.

(ii) Determination of work performed.

(d) Completed-contract method.

(1) In general.

(2) Post-completion-year income and costs.

(3) Gross contract price.

(4) Contracts with disputed claims.

(i) In general.

(ii) Taxpayer assured of profit or loss.

(iii) Taxpayer unable to determine profit or loss.

(iv) Dispute resolved.

(e) Percentage-of-completion/capitalized-cost method.

(f) Alternative minimum taxable income.

(1) In general.

(2) Election to use regular completion factors.

(g) Method of accounting.

(h) Examples.

(i) [Reserved]

(j) Consolidated groups and controlled groups.

(1) Intercompany transactions.

(i) In general.

(ii) Definitions and nomenclature.

(2) Example.

(3) Effective dates.

(i) In general.

(ii) Prior law.

(4) Consent to change method of accounting.

(k) Mid-contract change in taxpayer.

(1) In general.

(2) Constructive completion transactions.

(i) Scope.

(ii) Old taxpayer.

(iii) New taxpayer.

(iv) Special rules relating to distributions of certain contracts by a partnership.

(A) In general.

(B) Old taxpayer.

(C) New taxpayer.

(D) Basis rules.

(E) Section 751.

(1) In general.

(2) Ordering rules.

(3) Step-in-the-shoes transactions.

(i) Scope.

(ii) Old taxpayer.

(A) In general.

(B) Gain realized on the transaction.

(iii) New taxpayer.

(A) Method of accounting.

(B) Contract price.

(C) Contract costs.

(iv) Special rules related to certain corporate and partnership transactions.

(A) Old taxpayer - basis adjustment.

(1) In general.

(2) Basis adjustment in excess of stock or partnership interest basis.

(3) Subsequent dispositions of certain contracts.

(B) New taxpayer.

(1) Contract price adjustment.

(2) Basis in contract.

(C) Definition of old taxpayer and new taxpayer for certain partnership transactions.

(D) Exceptions to step-in-the-shoes rules for S corporations.

(v) Special rules relating to certain partnership transactions.

(A) Section 704(c).

(1) Contributions of contracts.

(2) Revaluations of partnership property.

(3) Allocation methods.

(B) Basis adjustments under sections 743(b) and 734(b).

(C) Cross reference.

(D) Exceptions to step-in-the-shoes rules.

(4) Anti-abuse rule.

(5) Examples.

(6) Effective date.

§ 1.460-5 Cost allocation rules.

(a) Overview.

(b) Cost allocation method for contracts subject to PCM.

(1) In general.

(2) Special rules.

(i) Direct material costs.

(ii) Components and subassemblies.

(iii) Simplified production methods.

(iv) Costs identified under cost-plus long-term contracts and federal long-term contracts.

(v) Interest.

(A) In general.

(B) Production period.

(C) Application of section 263A(f).

(vi) Research and experimental expenses.

(vii) Service costs.

(A) Simplified service cost method.

(1) In general.

(2) Example.

(B) Jobsite costs.

(C) Limitation on other reasonable cost allocation methods.

(c) Simplified cost-to-cost method for contracts subject to the PCM.

(1) In general.

(2) Election.

(d) Cost allocation rules for exempt construction contracts reported using CCM.

(1) In general.

(2) Indirect costs.

(i) Indirect costs allocable to exempt construction contracts.

(ii) Indirect costs not allocable to exempt construction contracts.

(3) Large homebuilders.

(e) Cost allocation rules for contracts subject to the PCCM.

(f) Special rules applicable to costs allocated under this section.

(1) Nondeductible costs.

(2) Costs incurred for non-long-term contract activities.

(g) Method of accounting.

§ 1.460-6 Look-back method.

(a) In general.

(1) Introduction.

(2) Overview.

(b) Scope of look-back method.

(1) In general.

(2) Exceptions from section 460.

(3) De minimis exception.

(4) Alternative minimum tax.

(5) Effective date.

(c) Operation of the look-back method.

(1) Overview.

(i) In general.

(ii) Post-completion revenue and expenses.

(A) In general.

(B) Completion.

(C) Discounting of contract price and contract cost adjustments subsequent to completion; election not to discount.

(1) General rule.

(2) Election not to discount.

(3) Year-end discounting convention.

(D) Revenue acceleration rule.

(2) Look-back Step One.

(i) Hypothetical reallocation of income among prior tax years.

(ii) Treatment of estimated future costs in year of completion.

(iii) Interim reestimates not considered.

(iv) Tax years in which income is affected.

(v) Costs incurred prior to contract execution; 10-percent method.

(A) General rule.

(B) Example.

(vi) Amount treated as contract price.

(A) General rule.

(B) Contingencies.

(C) Change orders.

(3) Look-back Step Two: Computation of hypothetical overpayment or underpayment of tax.

(i) In general.

(ii) Redetermination of tax liability.

(iii) Hypothetical underpayment or overpayment.

(iv) Cumulative determination of tax liability.

(v) Years affected by look-back only.

(vi) Definition of tax liability.

(4) Look-back Step Three: Calculation of interest on underpayment or overpayment.

(i) In general.

(ii) Changes in the amount of a loss or credit carryback or carryover.

(iii) Changes in the amount of tax liability that generated a subsequent refund.

(d) Simplified marginal impact method.

(1) Introduction.

(2) Operation.

(i) In general.

(ii) Applicable tax rate.

(iii) Overpayment ceiling.

(iv) Example.

(3) Anti-abuse rule.

(4) Application.

(i) Required use by certain pass-through entities.

(A) General rule.

(B) Closely held.

(C) Examples.

(D) Domestic contracts.

(1) General rule.

(2) Portion of contract income sourced.

(E) Application to foreign contracts.

(F) Effective date.

(ii) Elective use.

(A) General rule.

(B) Election requirements.

(C) Consolidated group consistency rule.

(e) Delayed reapplication method.

(1) In general.

(2) Time and manner of making election.

(3) Examples.

(f) Look-back reporting.

(1) Procedure.

(2) Treatment of interest on return.

(i) General rule.

(ii) Timing of look-back interest.

(3) Statutes of limitations and compounding of interest on look-back interest.

(g) Mid-contract change in taxpayer.

(1) In general.

(2) Constructive completion transactions.

(3) Step-in-the-shoes transactions.

(i) General rules.

(ii) Application of look-back method to pre-transaction period.

(A) Contract price

(B) Method.

(C) Interest accrual period.

(D) Information old taxpayer must provide.

(1) In general.

(2) Special rules for certain pass-through entity transactions.

(iii) Application of look-back method to post-transaction years.

(iv) S corporation elections.

(4) Effective date.

(h) Examples.

(1) Overview.

(2) Step One.

(3) Step Two.

(4) Post-completion adjustments.

(5) Alternative minimum tax.

(6) Credit carryovers.

(7) Net operating losses.

(8) Alternative minimum tax credit.

(9) Period for interest.

(i) [Reserved]

(j) Election not to apply look-back method in de minimis cases.

[T.D. 9315, 55 FR 41670, Oct. 15, 1990, as amended by T.D. 8597, 60 FR 36683, July 18, 1995; T.D. 8756, 63 FR 1918, Jan. 13, 1998; T.D. 8775, 63 FR 36181, July 2, 1998; T.D. 8929, 66 FR 2224, Jan. 11, 2001; T.D. 8995, 67 FR 34605, May 15, 2002; T.D. 9137, 69 FR 42553, July 16, 2004]

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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