26 CFR 601.601 - Rules and regulations.
(1) Internal revenue rules take various forms. The most important rules are issued as regulations and Treasury decisions prescribed by the Commissioner and approved by the Secretary or his delegate. Other rules may be issued over the signature of the Commissioner or the signature of any other official to whom authority has been delegated. Regulations and Treasury decisions are prepared in the Office of the Chief Counsel. After approval by the Commissioner, regulations and Treasury decisions are forwarded to the Secretary or his delegate for further consideration and final approval.
(2) Where required by 5 U.S.C. 553 and in such other instances as may be desirable, the Commissioner publishes in the Federal Register general notice of proposed rules (unless all persons subject thereto are named and either personally served or otherwise have actual notice thereof in accordance with law). This notice includes:
(i) A statement of the time, place, and nature of public rulemaking proceedings;
(ii) Reference to the authority under which the rule is proposed.
(iii) Either the terms or substance of the proposed rule or a description of the subjects and issues involved.
(i) This subparagraph shall apply where the rules of this subparagraph are incorporated by reference in a notice of hearing with respect to a notice of proposed rule making.
(ii) A person wishing to make oral comments at a public hearing to which this subparagraph applies shall file his written comments within the time prescribed by the notice of proposed rule making (including any extensions thereof) and submit the outline referred to in subdivision (iii) of this subparagraph within the time prescribed by the notice of hearing. In lieu of the reading of a prepared statement at the hearing, such person's oral comments shall ordinarily be limited to a discussion of matters relating to such written comments and to questions and answers in connection therewith. However, the oral comments shall not be merely a restatement of matters the person has submitted in writing. Persons making oral comments should be prepared to answer questions not only on the topics listed in his outline but also in connection with the matters relating to his written comments. Except as provided in paragraph (b) of this section, in order to be assured of the availability of copies of such written comments or outlines on or before the beginning of such hearing, any person who desires such copies should make such a request within the time prescribed in the notice of hearing and shall agree to pay reasonable costs for coping. Persons who make such a request after the time prescribed in the notice of hearing will be furnished copies as soon as they are available, but it may not be possible to furnish the copies on or before the beginning of the hearing. Except as provided in the preceding sentences, copies of written comments regarding the rules proposed shall not be made available at the hearing.
(iii) A person who wishes to be assured of being heard shall submit, within the time prescribed in the notice of hearing, an outline of the topics he or she wishes to discuss, and the time he or she wishes to devote to each topic. An agenda will then be prepared containing the order of presentation of oral comments and the time allotted to such presentation. A period of 10 minutes will be the time allotted to each person for making his or her oral comments.
(iv) At the conclusion of the presentations of comments of persons listed in the agenda, to the extent time permits, other persons may be permitted to present oral comments provided they have notified, either the Commissioner of Internal Revenue (Attention: CC:LR:T) before the hearing, or the representative of the Internal Revenue Service stationed at the entrance to the hearing room at or before commencement of the hearing, of their desire to be heard.
(vi) To the extent resources permit, the public hearings to which this subparagraph applies may be transcribed.
(b)Comments on proposed rules -
(1)In general. Interested persons are privileged to submit any data, views, or arguments in response to a notice of proposed rule making published pursuant to 5 U.S.C. 553. Further, procedures are provided in paragraph (d)(9) of § 601.702 for members of the public to inspect and to obtain copies of written comments submitted in response to such notices. Designations of material as confidential or not to be disclosed, contained in such comments, will not be accepted. Thus, a person submitting written comments in response to a notice of proposed rule making should not include therein material that he considers to be confidential or inappropriate for disclosure to the public. It will be presumed by the Internal Revenue Service that every written comment submitted to it in response to a notice of proposed rule making is intended by the person submitting it to be subject in its entirety to public inspection and copying in accordance with the procedures of paragraph (d)(9) of § 601.702. The name of any person requesting a public hearing and hearing outlines described in paragraph (a)(3)(iii) of this section are not exempt from disclosure.
(2)Effective date. This paragraph (b) applies only to comments submitted in response to notices of proposed rule making of the Internal Revenue Service published in the Federal Register after June 5, 1974.
(c)Petition to change rules. Interested persons are privileged to petition for the issuance, amendment, or repeal of a rule. A petition for the issuance of a rule should identify the section or sections of law involved; and a petition for the amendment or repeal of a rule should set forth the section or sections of the regulations involved. The petition should also set forth the reasons for the requested action. Such petitions will be given careful consideration and the petitioner will be advised of the action taken thereon. Petitions should be addressed to the Commissioner of Internal Revenue, Attention: CC:LR:T, Washington, DC 20224. However, in the case of petitions to amend the regulations pursuant to subsection (c)(4)(A)(viii) or (5)(A)(i) of section 23 or former section 44C, follow the procedure outlined in paragraph (a) of § 1.23-6.
(d)Publication of rules and regulations -
(1)General. All Internal Revenue Regulations and Treasury decisions are published in the Federal Register and in the Code of Federal Regulations. See paragraph (a) of § 601.702. The Treasury decisions are also published in the weekly Internal Revenue Bulletin and the semiannual Cumulative Bulletin. The Internal Revenue Bulletin is the authoritative instrument of the Commissioner for the announcement of official rulings, decisions, opinions, and procedures, and for the publication of Treasury decisions, Executive orders, tax conventions, legislation, court decisions, and other items pertaining to internal revenue matters. It is the policy of the Internal Revenue Service to publish in the Bulletin all substantive and procedural rulings of importance or general interest, the publication of which is considered necessary to promote a uniform application of the laws administered by the Service. Procedures set forth in Revenue Procedures published in the Bulletin which are of general applicability and which have continuing force and effect are incorporated as amendments to the Statement of Procedural Rules. It is also the policy to publish in the Bulletin all rulings which revoke, modify, amend, or affect any published ruling. Rules relating solely to matters of internal practices and procedures are not published; however, statements of internal practices and procedures affecting rights or duties of taxpayers, or industry regulation, which appear in internal management documents, are published in the Bulletin. No unpublished ruling or decision will be relied on, used, or cited by any officer or employee of the Internal Revenue Service as a precedent in the disposition of other cases.
(2)Objectives and standards for publication of Revenue Rulings and Revenue Procedures in the Internal Revenue Bulletin - (i)(a) A Revenue Ruling is an official interpretation by the Service that has been published in the Internal Revenue Bulletin. Revenue Rulings are issued only by the National Office and are published for the information and guidance of taxpayers, Internal Revenue Service officials, and others concerned.
(b) A Revenue Procedure is a statement of procedure that affects the rights or duties of taxpayers or other members of the public under the Code and related statutes or information that, although not necessarily affecting the rights and duties of the public, should be a matter of public knowledge.
(ii)(a) The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for the publication of official rulings and procedures of the Internal Revenue Service, including all rulings and statements of procedure which supersede, revoke, modify, amend, or affect any previously published ruling or procedure. The Service also announces in the Bulletin the Commissioner's acquiescences and nonacquiescences in decisions of the U.S. Tax Court (other than decisions in memorandum opinions), and publishes Treasury decisions, Executive orders, tax conventions, legislation, court decisions, and other items considered to be of general interest. The Assistant Commissioner (Technical) administers the Bulletin program.
(b) The Bulletin is published weekly. In order to provide a permanent reference source, the contents of the Bulletin are consolidated semiannually into an indexed Cumulative Bulletin. The Bulletin Index-Digest System provides a research and reference guide to matters appearing in the Cumulative Bulletins. These materials are sold by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.
(iii) The purpose of publishing revenue rulings and revenue procedures in the Internal Revenue Bulletin is to promote correct and uniform application of the tax laws by Internal Revenue Service employees and to assist taxpayers in attaining maximum voluntary compliance by informing Service personnel and the public of National Office interpretations of the internal revenue laws, related statutes, treaties, regulations, and statements of Service procedures affecting the rights and duties of taxpayers. Therefore, issues and answers involving substantive tax law under the jurisdiction of the Internal Revenue Service will be published in the Internal Revenue Bulletin, except those involving:
(a) Issues answered by statute, treaty, or regulations;
(b) Issues answered by rulings, opinions, or court decisions previously published in the Bulletin;
(c) Issues that are of insufficient importance or interest to warrant publication;
(d) Determinations of fact rather than interpretations of law;
(e) Informers and informers' rewards; or
(f) Disclosure of secret formulas, processes, business practices, and similar information.
(v) (a) Rulings and other communications involving substantive tax law published in the Bulletin are published in the form of Revenue Rulings. The conclusions expressed in Revenue Rulings will be directly responsive to and limited in scope by the pivotal facts stated in the revenue ruling. Revenue Rulings arise from various sources, including rulings to taxpayers, technical advice to district offices, studies undertaken by the Office of the Assistant Commissioner (Technical), court decisions, suggestions from tax practitioner groups, publications, etc.
(b) It will be the practice of the Service to publish as much of the ruling or communication as is necessary for an understanding of the position stated. However, in order to prevent unwarranted invasions of personal privacy and to comply with statutory provisions, such as 18 U.S.C. 1905 and 26 U.S.C. 7213, dealing with disclosure of information obtained from members of the public, identifying details, including the names and addresses of persons involved, and information of a confidential nature are deleted from the ruling.
(c) Revenue Rulings, other than those relating to the qualification of pension, annuity, profit-sharing, stock bonus, and bond purchase plans, apply retroactively unless the Revenue Ruling includes a specific statement indicating, under the authority of section 7805(b) of the Internal Revenue Code of 1954, the extent to which it is to be applied without retroactive effect. Where Revenue Rulings revoke or modify rulings previously published in the Bulletin the authority of section 7805(b) of the Code ordinarily is invoked to provide that the new rulings will not be applied retroactively to the extent that the new rulings have adverse tax consequences to taxpayers. Section 7805(b) of the Code provides that the Secretary of the Treasury or his delegate may prescribe the extent to which any ruling is to be applied without retroactive effect. The exercise of this authority requires an affirmative action. For the effect of Revenue Rulings on determination letters and opinion letters issued with respect to the qualification of pension, annuity, profit-sharing, stock bonus, and bond purchase plans, see paragraph (o) of § 601.201.
(d) Revenue Rulings published in the Bulletin do not have the force and effect of Treasury Department Regulations (including Treasury decisions), but are published to provide precedents to be used in the disposition of other cases, and may be cited and relied upon for that purpose. No unpublished ruling or decision will be relied on, used, or cited, by any officer or employee of the Service as a precedent in the disposition of other cases.
(e) Taxpayers generally may rely upon Revenue Rulings published in the Bulletin in determining the tax treatment of their own transactions and need not request specific rulings applying the principles of a published Revenue Ruling to the facts of their particular cases. However, since each Revenue Ruling represents the conclusion of the Service as to the application of the law to the entire state of facts involved, taxpayers, Service personnel, and others concerned are cautioned against reaching the same conclusion in other cases unless the facts and circumstances are substantially the same. They should consider the effect of subsequent legislation, regulations, court decisions, and revenue rulings.
(f) Comments and suggestions from taxpayers or taxpayer groups on Revenue Rulings being prepared for publication in the Bulletin may be solicited, if justified by special circumstances. Conferences on Revenue Rulings being prepared for publication will not be granted except where the Service determines that such action is justified by special circumstances.
(vi) Statements of procedures which affect the rights or duties of taxpayers or other members of the public under the Code and related statutes will be published in the Bulletin in the form of Revenue Procedures. Revenue Procedures usually reflect the contents of internal management documents, but, where appropriate, they are also published to announce practices and procedures for guidance of the public. It is Service practice to publish as much of the internal management document or communication as is necessary for an understanding of the procedure. Revenue Procedures may also be based on internal management documents which should be a matter of public knowledge even though not necessarily affecting the rights or duties of the public. When publication of the substance of a Revenue Procedure in the Federal Register is required pursuant to 5 U.S.C. 552, it will usually be accomplished by an amendment of the Statement of procedural Rules ( 26 CFR Part 601).
(vii)(a) The Assistant Commissioner (Technical) is responsible for administering the system for the publication of Revenue Rulings and Revenue Procedures in the Bulletin, including the standards for style and format.
(b) In accordance with the standards set forth in subdivision (iv) of this subparagraph, each Assistant Commissioner is responsible for the preparation and appropriate referral for publication of Revenue Rulings reflecting interpretations of substantive tax law made by his office and communicated in writing to taxpayers or field offices. In this connection, the Chief Counsel is responsible for the referral to the appropriate Assistant Commissioner, for consideration for publication as Revenue Rulings, of interpretations of substantive tax law made by his Office.
(c) In accordance with the standards set forth in subdivision (iv) of this subparagraph, each Assistant Commissioner and the Chief Counsel is responsible for determining whether procedures established by any office under his jurisdiction should be published as Revenue Procedures and for the initiation, content, and appropriate referral for publication of such Revenue Procedures.
(e)Foreign tax law.
(1) The Service will accept the interpretation placed by a foreign tax convention country on its revenue laws which do not affect the tax convention. However, when such interpretation conflicts with a provision in the tax convention, reconsideration of that interpretation may be requested.
(2) Conferences in the National Office of the Service will be granted to representatives of American firms doing business abroad and of American citizens residing abroad, in order to discuss with them foreign tax matters with respect to those countries with which we have tax treaties in effect.
- 26 CFR 31.6302-1 — Deposit Rules for Taxes Under the Federal Insurance Contributions Act (FICA) and Withheld Income Taxes.
- 26 CFR 31.3406(c)-1 — Notified Payee Underreporting of Reportable Interest or Dividend Payments.
- 26 CFR 31.3406(j)-1 — Taxpayer Identification Number (TIN) Matching Program.
- 26 CFR 1.403(b)-10 — Miscellaneous Provisions.
- 26 CFR 54.4980H-3 — Determining Full-Time Employees.
- 26 CFR 1.409A-1 — Definitions and Covered Plans.
- 26 CFR 56.6011-4 — Requirement of Statement Disclosing Participation in Certain Transactions by Taxpayers.
- 26 CFR 54.4980H-2 — Applicable Large Employer and Applicable Large Employer Member.
- 26 CFR 1.408-2 — Individual Retirement Accounts.
- 26 CFR 157.5891-1 — Imposition of Excise Tax on Structured Settlement Factoring Transactions.
- 26 CFR 46.4376-1 — Fee on Sponsors of Self-Insured Health Plans.
- 26 CFR 53.4965-4 — Definition of Tax-Exempt Party to a Prohibited Tax Shelter Transaction.
- 26 CFR 702.9037-2 — Payments From the Presidential Primary Matching Payment Account.
- 26 CFR 54.4980H-4 — Assessable Payments Under Section 4980H(a).
- 26 CFR 1.408-8 — Distribution Requirements for Individual Retirement Plans.
- 26 CFR 1.402(f)-1 — Required Explanation of Eligible Rollover Distributions; Questions and Answers.
- 26 CFR 1.401(m)-1 — Employee Contributions and Matching Contributions.
- 26 CFR 1.402(c)-2 — Eligible Rollover Distributions; Questions and Answers.
- 26 CFR 54.4980F-1 — Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual.
- 26 CFR 54.4980B-8 — Paying for COBRA Continuation Coverage.
- 26 CFR 1.409(p)-1 — Prohibited Allocation of Securities in an S Corporation.
- 26 CFR 1.409A-3 — Permissible Payments.
- 26 CFR 1.23-6 — Procedure and Criteria for Additions to the Approved List of Energy-Conserving Components or Renewable Energy Sources.
- 26 CFR 31.3402(g)-1 — Supplemental Wage Payments.
- 26 CFR 31.3402(f)(2)-1 — Withholding Exemption Certificates.
- 26 CFR 1.409(p)-1T — Prohibited Allocations of Securities in an S Corporation (Temporary).
- 26 CFR 301.7701-7 — Trusts - Domestic and Foreign.
- 26 CFR 1.408A-4 — Converting Amounts to Roth IRAs.
- 26 CFR 1.409A-6 — Application of Section 409A and Effective Dates.
- 26 CFR 1.409A-2 — Deferral Elections.
- 26 CFR 1.403(b)-6 — Timing of Distributions and Benefits.
- 26 CFR 1.403(b)-9 — Special Rules for Church Plans.
- 26 CFR 1.403(b)-8 — Funding.
- 26 CFR 54.4980H-5 — Assessable Payments Under Section 4980H(b).
- 26 CFR 31.3406(h)-2 — Special Rules.
- 26 CFR 1.467-9 — Effective/Applicability Dates and Automatic Method Changes for Certain Agreements.
- 26 CFR 1.6049-8 — Interest and Original Issue Discount Paid to Certain Nonresident Aliens.
- 26 CFR 1.1223-3 — Rules Relating to the Holding Periods of Partnership Interests.
- 26 CFR 1.355-7 — Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition.
- 26 CFR 1.6050S-1 — Information Reporting for Qualified Tuition and Related Expenses.
- 26 CFR 1.6045-1 — Returns of Information of Brokers and Barter Exchanges.
- 26 CFR 1.5000A-3 — Exempt Individuals.
- 26 CFR 1.471-8 — Inventories of Retail Merchants.
- 26 CFR 301.6056-1 — Rules Relating to Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans.
- 26 CFR 1.1461-1 — Payment and Returns of Tax Withheld.
- 26 CFR 1.338-1 — General Principles; Status of Old Target and New Target.
- 26 CFR 1.42-14 — Allocation Rules for Post-2000 State Housing Credit Ceiling Amount.
- 26 CFR 1.336-2 — Availability, Mechanics, and Consequences of Section 336(e) Election.
- 26 CFR 1.937-1 — Bona Fide Residency in a Possession.
- 26 CFR 1.6011-4 — Requirement of Statement Disclosing Participation in Certain Transactions by Taxpayers.
- 26 CFR 1.7704-1 — Publicly Traded Partnerships.
- 26 CFR 1.1441-2 — Amounts Subject to Withholding.
- 26 CFR 1.832-4 — Gross Income.
- 26 CFR 1.197-2 — Amortization of Goodwill and Certain Other Intangibles.
- 26 CFR 1.6049-4 — Return of Information as to Interest Paid and Original Issue Discount Includible in Gross Income After December 31, 1982.
- 26 CFR 1.448-1 — Limitation on the Use of the Cash Receipts and Disbursements Method of Accounting.
- 26 CFR 1.338-6 — Allocation of ADSP and AGUB Among Target Assets.
- 26 CFR 1.401(a)(31)-1 — Requirement to Offer Direct Rollover of Eligible Rollover Distributions; Questions and Answers.
- 26 CFR 1.168(i)-7 — Accounting for MACRS Property.
- 26 CFR 1.6037-2 — Required Use of Magnetic Media for Income Tax Returns of Electing Small Business Corporations.
- 26 CFR 1.679-4 — Exceptions to General Rule.
- 26 CFR 1.469-11 — Effective Date and Transition Rules.
- 26 CFR 1.1274A-1 — Special Rules for Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000.
- 26 CFR 1.401(a)(4)-12 — Definitions.
- 26 CFR 1.263(a)-3 — Amounts Paid to Improve Tangible Property.
- 26 CFR 1.263A-4 — Rules for Property Produced in a Farming Business.
- 26 CFR 301.6111-2 — Confidential Corporate Tax Shelters.
- 26 CFR 1.883-3 — Treatment of Controlled Foreign Corporations.
- 26 CFR 1.6049-6 — Statements to Recipients of Interest Payments and Holders of Obligations for Attributed Original Issue Discount.
- 26 CFR 301.6033-4 — Required Use of Magnetic Media for Returns by Organizations Required to File Returns Under Section 6033.
- 26 CFR 1.45D-1 — New Markets Tax Credit.
- 26 CFR 1.355-6 — Recognition of Gain on Certain Distributions of Stock or Securities in Controlled Corporation.
- 26 CFR 1.904-7 — Transition Rules.
- 26 CFR 1.401(a)(9)-1 — Minimum Distribution Requirement in General.
- 26 CFR 1.199-3 — Domestic Production Gross Receipts.
- 26 CFR 301.6404-4 — Suspension of Interest and Certain Penalties When the Internal Revenue Service Does Not Timely Contact the Taxpayer.
- 26 CFR 1.162-3 — Materials and Supplies.
- 26 CFR 1.168(i)-8 — Dispositions of MACRS Property.
- 26 CFR 1.436-1 — Limits on Benefits and Benefit Accruals Under Single Employer Defined Benefit Plans.
- 26 CFR 1.382-4 — Constructive Ownership of Stock.
- 26 CFR 1.263A-7 — Changing a Method of Accounting Under Section 263A.
- 26 CFR 1.199-9 — Application of Section 199 to Pass-Thru Entities for Taxable Years Beginning on or Before May 17, 2006, the Enactment Date of the Tax Increase Prevention and Reconciliation Act of 2005.
- 26 CFR 1.6011-5 — Required Use of Magnetic Media for Corporate Income Tax Returns.
- 26 CFR 1.7520-3 — Limitation on the Application of Section 7520.
- 26 CFR 1.66-4 — Request for Relief From the Federal Income Tax Liability Resulting From the Operation of Community Property Law.
- 26 CFR 1.861-18 — Classification of Transactions Involving Computer Programs.
- 26 CFR 1.415(c)-2 — Compensation.
- 26 CFR 1.401(a)(9)-9 — Life Expectancy and Distribution Period Tables.
- 26 CFR 1.1441-5 — Withholding on Payments to Partnerships, Trusts, and Estates.
- 26 CFR 1.167(a)-3 — Intangibles.
- 26 CFR 1.1441-1 — Requirement for the Deduction and Withholding of Tax on Payments to Foreign Persons.
- 26 CFR 1.401(k)-2 — ADP Test.
- 26 CFR 301.6011-5 — Required Use of Magnetic Media for Corporate Income Tax Returns.
- 26 CFR 1.401(k)-1 — Certain Cash or Deferred Arrangements.
- 26 CFR 1.367(a)-3 — Treatment of Transfers of Stock or Securities to Foreign Corporations.
- 26 CFR 1.415(a)-1 — General Rules With Respect to Limitations on Benefits and Contributions Under Qualified Plans.
- 26 CFR 1.904-4 — Separate Application of Section 904 With Respect to Certain Categories of Income.
- 26 CFR 1.168(i)-1 — General Asset Accounts.
- 26 CFR 1.417(e)-1 — Restrictions and Valuations of Distributions From Plans Subject to Sections 401(a)(11) and 417.
- 26 CFR 1.6033-4 — Required Use of Magnetic Media for Returns by Organizations Required to File Returns Under Section 6033.
- 26 CFR 1.1502-77 — Agent for the Group.
- 26 CFR 1.1031(a)-2 — Additional Rules for Exchanges of Personal Property.
- 26 CFR 1.162(l)-1T — Deduction for Health Insurance Costs of Self-Employed Individuals (Temporary).
- 26 CFR 1.6015-4 — Equitable Relief.
- 26 CFR 1.7872-5 — Exempted Loans.
- 26 CFR 1.367(b)-6 — Effective/Applicability Dates and Coordination Rules.
- 26 CFR 1.672(f)-3 — Exceptions to General Rule.
- 26 CFR 1.415(d)-1 — Cost-Of-Living Adjustments.
- 26 CFR 1.6038B-2 — Reporting of Certain Transfers to Foreign Partnerships.
- 26 CFR 1.460-4 — Methods of Accounting for Long-Term Contracts.
- 26 CFR 1.42-10 — Utility Allowances.
- 26 CFR 1.36B-2 — Eligibility for Premium Tax Credit.
- 26 CFR 1.1441-9 — Exemption From Withholding on Exempt Income of a Foreign Tax-Exempt Organization, Including Foreign Private Foundations.
- 26 CFR 1.663(c)-6 — Effective Dates.
- 26 CFR 1.42-18 — Qualified Contracts.
- 26 CFR 1.1012-1 — Basis of Property.
- 26 CFR 1.954-2 — Foreign Personal Holding Company Income.
- 26 CFR 1.42-12 — Effective Dates and Transitional Rules.
- 26 CFR 1.460-1 — Long-Term Contracts.
- 26 CFR 301.6104(d)-2 — Making Applications and Returns Widely Available.
- 26 CFR 1.401(a)(9)-5 — Required Minimum Distributions From Defined Contribution Plans.
- 26 CFR 1.1441-1T — Requirement for the Deduction and Withholding of Tax on Payments to Foreign Persons (Temporary).
- 26 CFR 1.36B-6 — Minimum Value.
- 26 CFR 1.1441-6 — Claim of Reduced Withholding Under an Income Tax Treaty.
- 26 CFR 1.6055-2 — Electronic Furnishing of Statements.
- 26 CFR 1.36B-2T — Eligibility for Premium Tax Credit (Temporary).
- 26 CFR 1.367(b)-3T — Repatriation of Foreign Corporate Assets in Certain Nonrecognition Transactions (Temporary).
- 26 CFR 1.42-16 — Eligible Basis Reduced by Federal Grants.
- 26 CFR 301.7508-1 — Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone.
- 26 CFR 301.7216-3 — Disclosure or Use Permitted Only With the Taxpayer's Consent.
- 26 CFR 1.367(b)-3 — Repatriation of Foreign Corporate Assets in Certain Nonrecognition Transactions.
- 26 CFR 1.6045A-1 — Statements of Information Required in Connection With Transfers of Securities.
- 26 CFR 1.467-2 — Rent Accrual for Section 467 Rental Agreements Without Adequate Interest.
- 26 CFR 1.6045B-1 — Returns Relating to Actions Affecting Basis of Securities.
- 26 CFR 1.461-1 — General Rule for Taxable Year of Deduction.
- 26 CFR 301.6501(c)-1 — Exceptions to General Period of Limitations on Assessment and Collection.
- 26 CFR 301.6103(j)(1)-1 — Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities.
- 26 CFR 1.148-4 — Yield on an Issue of Bonds.
- 26 CFR 1.199-8 — Other Rules.
- 26 CFR 1.6055-1 — Information Reporting for Minimum Essential Coverage.
- 26 CFR 20.2056A-2 — Requirements for Qualified Domestic Trust.
- 26 CFR 1.36B-5 — Information Reporting by Exchanges.
- 26 CFR 1.446-1 — General Rule for Methods of Accounting.
- 26 CFR 1.1041-2 — Redemptions of Stock.
- 26 CFR 1.36B-4 — Reconciling the Premium Tax Credit With Advance Credit Payments.
- 26 CFR 1.6664-2 — Underpayment.
- 26 CFR 1.199-2 — Wage Limitation.
- 26 CFR 1.9300-1 — Reduction in Taxable Income for Housing Displaced Individuals.
- 26 CFR 1.6655-2 — Annualized Income Installment Method.
- 26 CFR 1.61-22 — Taxation of Split-Dollar Life Insurance Arrangements.
- 26 CFR 1.442-1 — Change of Annual Accounting Period.
- 26 CFR 1.671-5 — Reporting for Widely Held Fixed Investment Trusts.
- 26 CFR 1.472-8 — Dollar-Value Method of Pricing LIFO Inventories.
- 26 CFR 1.263(a)-1 — Capital Expenditures; In General.
- 26 CFR 301.7430-5 — Prevailing Party.
- 26 CFR 1.1502-11 — Consolidated Taxable Income.
- 26 CFR 1.509(a)-4 — Supporting Organizations.
- 26 CFR 1.36B-3 — Computing the Premium Assistance Credit Amount.
- 26 CFR 20.7520-3 — Limitation on the Application of Section 7520.
- 26 CFR 1.1275-4 — Contingent Payment Debt Instruments.
- 26 CFR 1.367(b)-2 — Definitions and Special Rules.
- 26 CFR 1.1275-7 — Inflation-Indexed Debt Instruments.
- 26 CFR 1.883-4 — Qualified Shareholder Stock Ownership Test.
- 26 CFR 301.6037-2 — Required Use of Magnetic Media for Returns of Electing Small Business Corporation.
- 26 CFR 1.6107-2 — Form and Manner of Furnishing Copy of Return and Retaining Copy or Record.
- 26 CFR 301.7508A-1 — Postponement of Certain Tax-Related Deadlines by Reasons of a Federally Declared Disaster or Terroristic or Military Action.
- 26 CFR 1.482-1 — Allocation of Income and Deductions Among Taxpayers.
- 26 CFR 25.7520-3 — Limitation on the Application of Section 7520.
- 26 CFR 1.401(a)(9)-6 — Required Minimum Distributions for Defined Benefit Plans and Annuity Contracts.
- 26 CFR 1.42-10T — Energy Obtained Directly From Renewable Sources (Temporary).
- 26 CFR 1.121-3 — Reduced Maximum Exclusion for Taxpayers Failing to Meet Certain Requirements.
- 26 CFR 1.1274-4 — Test Rate.
- 26 CFR 1.274-10 — Special Rules for Aircraft Used for Entertainment.
- 26 CFR 1.6015-2 — Relief From Liability Applicable to All Qualifying Joint Filers.
- 26 CFR 1.1295-1 — Qualified Electing Funds.
- 26 CFR 301.9100-1 — Extensions of Time to Make Elections.
- 26 CFR 1.1275-1 — Definitions.
- 26 CFR 301.7502-1 — Timely Mailing of Documents and Payments Treated as Timely Filing and Paying.
- 26 CFR 301.6114-1 — Treaty-Based Return Positions.
- 26 CFR 1.7872-15 — Split-Dollar Loans.
- 26 CFR 1.7701(l)-3 — Recharacterizing Financing Arrangements Involving Fast-Pay Stock.
- 26 CFR 1.61-8 — Rents and Royalties.
- 26 CFR 1.42-13 — Rules Necessary and Appropriate; Housing Credit Agencies' Correction of Administrative Errors and Omissions.
- 26 CFR 1.42-5T — Monitoring Compliance With Low-Income Housing Credit Requirements (Temporary).
- 26 CFR 1.1502-3 — Consolidated Tax Credits.
- 26 CFR 301.9100-2 — Automatic Extensions.
- 26 CFR 1.401(b)-1 — Certain Retroactive Changes in Plan.
- 26 CFR 1.752-6 — Partnership Assumption of Partner's Section 358(h)(3) Liability After October 18, 1999, and Before June 24, 2003.
- 26 CFR 1.301-1 — Rules Applicable With Respect to Distributions of Money and Other Property.
- 26 CFR 1.6015-5 — Time and Manner for Requesting Relief.
- 26 CFR 1.367(b)-7 — Carryover of Earnings and Profits and Foreign Income Taxes in Certain Foreign-To-Foreign Nonrecognition Transactions.
- 26 CFR 1.1275-6 — Integration of Qualifying Debt Instruments.
- 26 CFR 1.263(a)-4 — Amounts Paid to Acquire or Create Intangibles.
- 26 CFR 1.199-4 — Costs Allocable to Domestic Production Gross Receipts.
- 26 CFR 1.414(r)-6 — Qualified Separate Line of Business - Administrative Scrutiny Requirement - Individual Determinations.
- 26 CFR 1.150-2 — Proceeds of Bonds Used for Reimbursement.
- 26 CFR 1.411(a)-11 — Restriction and Valuation of Distributions.
- 26 CFR 1.506-1T — Organizations Required to Notify Commissioner of Intent to Operate Under Section 501(c)(4) (Temporary).
- 26 CFR 1.848-1 — Definitions and Special Provisions.
- 26 CFR 1.468B-1 — Qualified Settlement Funds.
- 26 CFR 1.1411-4 — Definition of Net Investment Income.
- 26 CFR 1.6695-2 — Tax Return Preparer Due Diligence Requirements for Certain Credits.
- 26 CFR 1.36B-3T — Computing the Premium Assistance Credit Amount (Temporary).
- 26 CFR 1.401(a)(4)-8 — Cross-Testing.
- 26 CFR 1.6041-1 — Return of Information as to Payments of $600 or More.
- 26 CFR 1.168(i)-6 — Like-Kind Exchanges and Involuntary Conversions.
- 26 CFR 20.2053-1 — Deductions for Expenses, Indebtedness, and Taxes; In General.
- 26 CFR 301.6058-2 — Required Use of Magnetic Media for Filing Requirements Relating to Information Required in Connection With Certain Plans of Deferred Compensation.
- 26 CFR 1.401(a)-2 — Impossibility of Diversion Under Qualified Plan or Trust.
- 26 CFR 1.1275-5 — Variable Rate Debt Instruments.
- 26 CFR 1.168(k)-1 — Additional First Year Depreciation Deduction.
- 26 CFR 1.430(h)(2)-1 — Interest Rates Used to Determine Present Value.
- 26 CFR 1.430(h)(3)-2 — Plan-Specific Substitute Mortality Tables Used to Determine Present Value.
- 26 CFR 1.401(a)(4)-1 — Nondiscrimination Requirements of Section 401(a)(4).
- 26 CFR 1.6031(a)-1 — Return of Partnership Income.
- 26 CFR 1.6662-3 — Negligence or Disregard of Rules or Regulations.
- 26 CFR 1.856-10 — Definition of Real Property.
- 26 CFR 1.280G-1 — Golden Parachute Payments.
- 26 CFR 20.7520-1 — Valuation of Annuities, Unitrust Interests, Interests for Life or Terms of Years, and Remainder or Reversionary Interests.
- 26 CFR 1.514(c)-2 — Permitted Allocations Under Section 514(c)(9)(E).
- 26 CFR 1.414(c)-5 — Certain Tax-Exempt Organizations.
- 26 CFR 301.6059-2 — Required Use of Magnetic Media for Filing Requirements Relating to Periodic Report of Actuary.
- 26 CFR 1.1274-3 — Potentially Abusive Situations Defined.
- 26 CFR 1.415(b)-1 — Limitations for Defined Benefit Plans.
- 26 CFR 1.467-3 — Disqualified Leasebacks and Long-Term Agreements.
- 26 CFR 1.1441-7 — General Provisions Relating to Withholding Agents.
- 26 CFR 1.457-6 — Timing of Distributions Under Eligible Plans.
- 26 CFR 1.382-12 — Determination of Adjusted Federal Long-Term Rate.
- 26 CFR 25.7520-1 — Valuation of Annuities, Unitrust Interests, Interests for Life or Terms of Years, and Remainder or Reversionary Interests.
- 26 CFR 1.168(i)-4 — Changes in Use.
- 26 CFR 1.263A-15 — Effective Dates, Transitional Rules, and Anti-Abuse Rule.
- 26 CFR 1.401(a)(17)-1 — Limitation on Annual Compensation.
- 26 CFR 1.263A-1 — Uniform Capitalization of Costs.
- 26 CFR 1.263A-9 — The Avoided Cost Method.
- 26 CFR 301.6011-2 — Required Use of Magnetic Media.
- 26 CFR 1.1288-1 — Adjustment of Applicable Federal Rate for Tax-Exempt Obligations.
- 26 CFR 1.141-3 — Definition of Private Business Use.
- 26 CFR 1.263A-14 — Rules for Related Persons.
- 26 CFR 1.1286-1 — Tax Treatment of Certain Stripped Bonds and Stripped Coupons.
- 26 CFR 1.1397E-1 — Qualified Zone Academy Bonds.
- 26 CFR 1.430(h)(3)-1 — Mortality Tables Used to Determine Present Value.
- 26 CFR 1.987-2 — Attribution of Items to Eligible QBUs; Definition of a Transfer and Related Rules.
- 26 CFR 1.1504-4 — Treatment of Warrants, Options, Convertible Obligations, and Other Similar Interests.
- 26 CFR 1.446-3 — Notional Principal Contracts.
- 26 CFR 1.467-8 — Automatic Consent to Change to Constant Rental Accrual for Certain Rental Agreements.
- 26 CFR 1.411(b)(5)-1 — Reduction in Rate of Benefit Accrual Under a Defined Benefit Plan.
- 26 CFR 301.6057-3 — Required Use of Magnetic Media for Filing Requirements Relating to Deferred Vested Retirement Benefit.
- 26 CFR 1.1092(c)-1 — Qualified Covered Calls.
- 26 CFR 1.411(a)(13)-1 — Statutory Hybrid Plans.
- 26 CFR 1.7520-1 — Valuation of Annuities, Unitrust Interests, Interests for Life or Terms of Years, and Remainder or Reversionary Interests.
- 26 CFR 1.199-5 — Application of Section 199 to Pass-Thru Entities for Taxable Years Beginning After May 17, 2006, the Enactment Date of the Tax Increase Prevention and Reconciliation Act of 2005.
- 26 CFR 1.165-11T — Election to Take Disaster Loss Deduction for Preceding Year (Temporary).
- 26 CFR 1.987-8 — Termination of a Section 987 QBU.