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For provisions with respect to persons required to make returns of income, see §§ 1.6012-1 to 1.6012-4, inclusive, of this chapter (Income Tax Regulations).
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.
§ 1 - Tax imposed
§ 41 - Credit for increasing research activities
§ 42 - Low-income housing credit
§ 48 - Energy credit
§ 56 - Adjustments in computing alternative minimum taxable income
§ 82 - Reimbursement for expenses of moving
§ 108 - Income from discharge of indebtedness
§ 121 - Exclusion of gain from sale of principal residence
§ 141 - Private activity bond; qualified bond
§ 142 - Exempt facility bond
§ 143 - Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
§ 145 - Qualified 501(c)(3) bond
§ 147 - Other requirements applicable to certain private activity bonds
§ 165 - Losses
§ 168 - Accelerated cost recovery system
§ 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
§ 219 - Retirement savings
§ 245 - Dividends received from certain foreign corporations
§ 263 - Capital expenditures
§ 263A - Capitalization and inclusion in inventory costs of certain expenses
§ 448 - Limitation on use of cash method of accounting
§ 453C - Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]
§ 460 - Special rules for long-term contracts
§ 463 - Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]
§ 468B - Special rules for designated settlement funds
§ 469 - Passive activity losses and credits limited
§ 474 - Simplified dollar-value LIFO method for certain small businesses
§ 585 - Reserves for losses on loans of banks
§ 597 - Treatment of transactions in which Federal financial assistance provided
§ 616 - Development expenditures
§ 617 - Deduction and recapture of certain mining exploration expenditures
§ 643 - Definitions applicable to subparts A, B, C, and D
§ 831 - Tax on insurance companies other than life insurance companies
§ 835 - Election by reciprocal
§ 865 - Source rules for personal property sales
§ 904 - Limitation on credit
§ 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
§ 1474 - Special rules
§ 2056 - Bequests, etc., to surviving spouse
§ 2056A - Qualified domestic trust
§ 2523 - Gift to spouse
§ 2632 - Special rules for allocation of GST exemption
§ 2652 - Other definitions
§ 3121 - Definitions
§ 3127 - Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
§ 4982 - Excise tax on undistributed income of regulated investment companies
§ 6011 - General requirement of return, statement, or list
§ 6033 - Returns by exempt organizations
§ 6036 - Notice of qualification as executor or receiver
§ 6037 - Return of S corporation
§ 6050M - Returns relating to persons receiving contracts from Federal executive agencies
§ 6061 - Signing of returns and other documents
§ 6081 - Extension of time for filing returns
§ 6103 - Confidentiality and disclosure of returns and return information
§ 6104 - Publicity of information required from certain exempt organizations and certain trusts
§ 6109 - Identifying numbers
§ 6111 - Disclosure of reportable transactions
§ 6112 - Material advisors of reportable transactions must keep lists of advisees, etc.
§ 6114 - Treaty-based return positions
§ 6158 - Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]
§ 6223 - Notice to partners of proceedings
§ 6230 - Additional administrative provisions
§ 6231 - Definitions and special rules
§ 6233 - Extension to entities filing partnership returns, etc.
§ 6241 - Partner’s return must be consistent with partnership return
§ 6245 - Secretarial authority
§ 6311 - Payment of tax by commercially acceptable means
§ 6323 - Validity and priority against certain persons
§ 6326 - Administrative appeal of liens
§ 6343 - Authority to release levy and return property
§ 6402 - Authority to make credits or refunds
§ 6404 - Abatements
§ 6411 - Tentative carryback and refund adjustments
§ 6689 - Failure to file notice of redetermination of foreign tax
§ 7216 - Disclosure or use of information by preparers of returns
§ 7502 - Timely mailing treated as timely filing and paying
§ 7508 - Time for performing certain acts postponed by reason of service in combat zone or contingency operation
§ 7520 - Valuation tables
§ 7624 - Reimbursement to State and local law enforcement agencies
§ 7701 - Definitions
§ 7804 - Other personnel
§ 7805 - Rules and regulations
100 Stat. 2746
102 Stat. 3324
88 Stat. 2351
95 Stat. 357
Title 26 published on 2015-04-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 301 after this date.
This document contains proposed regulations that reflect the holdings of Obergefell v. Hodges, 576 U.S. __, 135 S. Ct. 2584 (2015), Windsor v. United States, 570 U.S. __, 133 S. Ct. 2675 (2013), and Revenue Ruling 2013-17 (2013-38 IRB 201), and that define terms in the Internal Revenue Code (Code) describing the marital status of taxpayers. The proposed regulations primarily affect married couples, employers, sponsors and administrators of employee benefit plans, and executors. This document invites comments from the public regarding these proposed regulations.
This document contains proposed regulations that provide guidance regarding the amount of the penalty under section 6707A of the Internal Revenue Code (Code) for failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction. The proposed regulations are necessary to clarify the amount of the penalty under section 6707A, as amended by the Small Business Jobs Act of 2010. The proposed regulations would affect any taxpayer who fails to properly disclose participation in a reportable transaction.
This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-102837-15) that was published in the Federal Register on Monday, June 22, 2015 (80 FR 35602). The proposed regulations under section 529A of the Internal Revenue Code that provide guidance regarding programs under The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014.
This document contains final regulations for filing a claim for credit or refund. The regulations provide guidance to taxpayers generally as to the proper place to file a claim for credit or refund. The regulations are updated to reflect changes made by the Tax Reform Act of 1976, section 1210, the Internal Revenue Service Restructuring and Reform Act of 1998, and the Community Renewal Tax Relief Act of 2000. The regulations are further updated to reflect that the IRS may prescribe additional claim forms.
This document contains corrections to a notice of proposed rulemaking (REG-103281-11) that was published in the Federal Register on Wednesday, April 22, 2015 (80 FR 22449), the proposed regulations are relating to the 2 percent tax on payments made by the U.S. government to foreign persons pursuant to certain contracts.
This document contains proposed regulations under section 529A of the Internal Revenue Code that provide guidance regarding programs under The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014. Section 529A provides rules under which States or State agencies or instrumentalities may establish and maintain a new type of tax-favored savings program through which contributions may be made to the account of an eligible disabled individual to meet qualified disability expenses. These accounts also receive favorable treatment for purposes of certain means-tested Federal programs. In addition, these proposed regulations provide corresponding amendments to regulations under sections 511 and 513, with respect to unrelated business taxable income, sections 2501, 2503, 2511, 2642 and 2652, with respect to gift and generation-skipping transfer taxes, and section 6011, with respect to reporting requirements. This document also provides notice of a public hearing on these proposed regulations.
This document contains proposed amendments to the consolidated return regulations. These amendments would revise the rules concerning the use of a consolidated group's losses in a consolidated return year in which stock of a subsidiary is disposed of. The regulations would affect corporations filing consolidated returns.
This document contains corrections to final regulations (TD 9718) that were published in the Federal Register on Tuesday, March 31, 2015 (80 FR 16973). The final regulations relating to the exception to the general three-year period of limitations on assessment under section 6501(c)(10) of the Internal Revenue Code (Code) for listed transactions that taxpayer failed to disclosed as required under section 6011.
This document contains proposed regulations under section 5000C of the Internal Revenue Code relating to the 2 percent tax on payments made by the U.S. government to foreign persons pursuant to certain contracts. The proposed regulations affect U.S. government acquiring agencies and foreign persons providing certain goods or services to the U.S. government pursuant to a contract. This document also contains proposed regulations under section 6114, with respect to foreign persons claiming an exemption from the tax under an income tax treaty.