26 CFR Part 1 - INCOME TAXES

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Authority:
26 U.S.C 7805, unless otherwise noted.

Section 1.1(h)-1 also issued under 26 U.S.C. 1(h);

Section 1.21-1 also issued under 26 U.S.C. 21(f);

Section 1.21-2 also issued under 26 U.S.C. 21(f);

Section 1.21-3 also issued under 26 U.S.C. 21(f);

Section 1.21-4 also issued under 26 U.S.C. 21(f);

Sections 1.23-1 - 1.23-6 also issued under 26 U.S.C. 23;

Section 1.25-1T also issued under 26 U.S.C. 25;

Section 1.25-2T also issued under 26 U.S.C. 25;

Section 1.25-3 also issued under 26 U.S.C. 25;

Section 1.25-3T also issued under 26 U.S.C. 25;

Section 1.25-4T also issued under 26 U.S.C. 25;

Section 1.25-5T also issued under 26 U.S.C. 25;

Section 1.25-6T also issued under 26 U.S.C. 25;

Section 1.25-7T also issued under 26 U.S.C. 25;

Section 1.25-8T also issued under 26 U.S.C. 25;

Section 1.25A-1 also issued under section 26 U.S.C. 25A(i);

Section 1.25A-2 also issued under section 26 U.S.C. 25A(i);

Section 1.25A-3 also issued under section 26 U.S.C. 25A(i);

Section 1.25A-4 also issued under section 26 U.S.C. 25A(i);

Section 1.25A-5 also issued under section 26 U.S.C. 25A(i);

Section 1.28-0 also issued under 26 U.S.C. 28(d)(5);

Section 1.28-1 also issued under 26 U.S.C. 28(d)(5);

Section 1.30-1 also issued under 26 U.S.C. 30(d)(2);

Section 1.36B-0 also issued under 26 U.S.C. 36B(g);

Section 1.36B-4 also issued under 26 U.S.C. 36B(g);

Section 1.36B-5 also issued under 26 U.S.C. 36B(g);

Section 1.41-4 also issued under 26 U.S.C. 41(d)(4)(E).

Section 1.41-6 also issued under 26 U.S.C. 1502;

Section 1.41-8 also issued under 26 U.S.C. 41(c)(4)(B);

Section 1.41-8T also issued under 26 U.S.C. 41(c)(4)(B);

Section 1.41-9 also issued under 26 U.S.C. 41(c)(5)(C);

Section 1.41-9T also issued under 26 U.S.C. 41(c)(5)(C);

Section 1.42-1 also issued under 26 U.S.C. 42(n);

Section 1.42-1T also issued under 26 U.S.C. 42(n);

Section 1.42-2 also issued under 26 U.S.C. 42(n);

Section 1.42-3 also issued under 26 U.S.C. 42(n);

Section 1.42-4 also issued under 26 U.S.C. 42(n);

Section 1.42-5 also issued under 26 U.S.C. 42(n);

Section 1.42-5T also issued under 26 U.S.C. 42(n);

Sections 1.42-6, 1.42-8, 1.42-9, 1.42-10, 1.42-11, and 1.42-12, also issued under 26 U.S.C. 42(n);

Section 1.42-10T also issued under 26 U.S.C. 42(n);

Section 1.42-13 also issued under 26 U.S.C. 42(n);

Section 1.42-14 also issued under 26 U.S.C. 42(n);

Section 1.42-15 also issued under 26 U.S.C. 42(n);

Section 1.42-16 also issued under 26 U.S.C. 42(n);

Section 1.42-17 also issued under 26 U.S.C. 42(n);

Section 1.42-18 also issued under 26 U.S.C. 42(h)(6)(F) and 42(h)(6)(K);

Sections 1.43-0 - 1.43-7 also issued under section 26 U.S.C. 43;

Section 1.45D-1 also issued under 26 U.S.C. 45D(e)(2) and (i);

Section 1.46-5 also issued under 26 U.S.C. 46(d)(6) and 26 U.S.C. 47(a)(3)(C);

Section 1.46-6 also issued under 26 U.S.C. 46(f)(7);

Section 1.47-1 also issued under 26 U.S.C. 47(a);

Section 1.48-9 also issued under 26 U.S.C. 38(b) (as in effect before the amendments made by subtitle F of the Tax Reform Act of 1984);

Sections 1.50A - 1.50B also issued under 85 Stat. 553 (26 U.S.C. 40(b));

Section 1.52-1 also issued under 26 U.S.C. 52(b);

Section 1.56-1 also issued under 26 U.S.C. 56(f)(2)(H);

Section 1.56(g)-1 also issued under section 7611(g)(3) of the Omnibus Budget Reconciliation Act of 1989 (Pub. L. 101-239, 103 Stat. 2373); and

Section 1.58-9 also issued under 26 U.S.C. 58(h).

Source:
T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.
[T.D. 7717, 45 FR 57721, Aug. 29, 1980. Redesignated by T.D. 8146, 52 FR 26672, July 16, 1987]
Authority:
26 U.S.C. 7805, unless otherwise noted.

Section 1.61-2T also issued under 26 U.S.C. 61.

Section 1.61-21 also issued under 26 U.S.C. 61.

Sections 1.62-1T and 1.62-2 also issued under 26 U.S.C. 62.

Section 1.66-4 also issued under 26 U.S.C. 66(c);

Sections 1.67-2T and 1.67-3T also issued under 26 U.S.C. 67(c).

Section 1.67-3 also issued under 26 U.S.C. 67(c).

Sections 1.72-4, 1.72-5, 1.72-6, 1.72-7, 1.72-8, and 1.72-11 also issued under 26 U.S.C. 72(c).

Section 1.101-7 also issued under 26 U.S.C. 101(d)(2)(B)(ii).

Section 1.103-10 also issued under 26 U.S.C. 103(b)(6).

Section 1.103A-2 also issued under 26 U.S.C. 103A(j).

Section 1.108-1 also issued under 26 U.S.C. 108(e)(8) and 108(e)(10(B).

Section 1.108-2 also issued under 26 U.S.C. 108.

Section 1.108-3 also issued under 26 U.S.C. 108, 267, and 1502.

Section 1.108-4 also issued under 26 U.S.C. 108.

Section 1.108-5 also issued under 26 U.S.C. 108.

Section 1.108(c)-1 also issued under the authority of 26 U.S.C. 108(d)(9).

Section 1.108(i)-0 also issued under 26 U.S.C. 108(i)(7) and 1502.

Section 1.108(i)-1 also issued under 26 U.S.C. 108(i)(7) and 1502.

Section 1.108(i)-2 also issued under 26 U.S.C. 108(i)(7).

Section 1.108(i)-2T also issued under 26 U.S.C. 108(i)(7).

Section 1.108(i)-3 also issued under 26 U.S.C. 108(i)(7) and 1502.

Section 1.110-1 also issued under 26 U.S.C. 110(d).

Sections 1.132-0 through 1.132-8T also issued under 26 U.S.C. 132.

Source:
T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.
Authority:
26 U.S.C. 7805, unless otherwise noted.

Section 1.148-0 through 1.148-11 also issued under 26 U.S.C. 148(i).

Section 1.148-6 also issued under 26 U.S.C. 148 (f), (g), and (i).

Section 1.149(b)-1 also issued under 26 U.S.C. 149(b)(3)(B) (v).

Section 1.149(d)-1 also issued under 26 U.S.C. 149(d)(7).

Section 1.149(e)-1 also issued under 26 U.S.C. 149(e).

Section 1.149(g)-1 also issued under 26 U.S.C. 149(g)(5).

Section 1.150-4 also issued under 26 U.S.C. 150 (c)(5).

Section 1.152-4 also issued under 26 U.S.C. 152(e).

Section 1.162-24 also issued under 26 U.S.C. 162(h).

Section 1.162(k)-1 is also issued under section 26 U.S.C. 162(k).

Section 1.163-8T also issued under 26 U.S.C. 469(k)(4).

Section 1.163-9T also issued under 26 U.S.C. 163(h)(3)(D).

Section 1.163-11T is also issued under 26 U.S.C. 163(h).

Section 1.165-12 also issued under 26 U.S.C. 165(j)(3).

Section 1.166-10 also issued under 26 U.S.C. 166(f).

Section 1.168(d)-1 also issued under 26 U.S.C. 168(d)(3).

Section 1.168(f)(8)-1T also added under sec. 112(c), Black Lung Benefits Revenue Act of 1981 (Pub. L. 97-119).

Section 1.168(h)-1 also issued under 26 U.S.C. 168.

Section 1.168(i)-1 also issued under 26 U.S.C. 168(i)(4).

Section 1.168(i)-1T also issued under 26 U.S.C. 168(i)(4).

Section 1.168(i)-2 also issued under 26 U.S.C. 168.

Section 1.168(i)-4 also issued under 26 U.S.C. 168(i)(5).

Section 1.168(j)-1T also added under 26 U.S.C. 168(j)(10).

Source:
T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.
Authority:

Section 1.170A-1 also issued under 26 U.S.C. 170(a).

Section 1.170A-6 also issued under 26 U.S.C. 170(f)(4); 26 U.S.C. 642(c)(5).

Section 1.170A-12 also issued under 26 U.S.C. 170(f)(4).

Section 1.170A-13 also issued under 26 U.S.C. 170(f)(8).

Section 1.171-2 also issued under 26 U.S.C. 171(e).

Section 1.171-3 also issued under 26 U.S.C. 171(e).

Section 1.171-4 also issued under 26 U.S.C. 171(c).

Section 1.179-1 also issued under 26 U.S.C. 179(d)(6) and (10).

Section 1.179-4 also issued under 26 U.S.C. 179(c).

Section 1.179-6 also issued under 26 U.S.C. 179(c).

Section 1.179A-1 also issued under 26 U.S.C. 179A(e)(4).

Section 1.197-2 also issued under 26 U.S.C. 197.

Section 1.199-1 also issued under 26 U.S.C. 199(d).

Section 1.199-2 also issued under 26 U.S.C. 199(d).

Section 1.199-2T also issued under 26 U.S.C.

Section 1.199-3 also issued under 26 U.S.C. 199(d).

Section 1.199-4 also issued under 26 U.S.C. 199(d).

Section 1.199-5 also issued under 26 U.S.C. 199(d).

Section 1.199-6 also issued under 26 U.S.C. 199(d).

Section 1.199-7 also issued under 26 U.S.C. 199(d).

Section 1.199-8 also issued under 26 U.S.C. 199(d).

Section 1.199-9 also issued under 26 U.S.C. 199(d).

Section 1.216-2 also issued under 26 U.S.C. 216(d).

Section 1.221-2 also issued under 26 U.S.C. 221(d).

Section 1.263A-1 also issued under 26 U.S.C. 263A.

Section 1.263A-2 also issued under 26 U.S.C. 263A.

Section 1.263A-3 also issued under 26 U.S.C. 263A.

Section 1.263A-4 also issued under 26 U.S.C. 263A.

Section 1.263A-4T also issued under 26 U.S.C. 263A.

Section 1.263A-5 also issued under 26 U.S.C. 263A.

Section 1.263A-6 also issued under 26 U.S.C. 263A.

Section 1.263A-7 also issued under 26 U.S.C. 263A.

Section 1.263A-7T also issued under 26 U.S.C. 263A.

Sections 1.263A-8 through 1.263A-15 also issued under 26 U.S.C. 263A(i).

Section 1.267(a)-3 also issued under 26 U.S.C. 267(a)(3).

Section 1.267(f)-1 also issued under 26 U.S.C. 267 and 1502.

Section 1.269-3(d) also issued under 26 U.S.C. 382(m).

Section 1.274-2 also issued under 26 U.S.C. 274(o).

Section 1.274-5 also issued under 26 U.S.C. 274(d).

Section 1.274-5T also issued under 26 U.S.C. 274(d).

Section 1.274-9 also issued under 26 U.S.C. 274(o).

Section 1.274-10 also issued under 26 U.S.C. 274(o).

Section 1.274(d)-1 also issued under 26 U.S.C. 274(d).

Section 1.274(d)-1T also issued under 26 U.S.C. 274(d).

Section 1.280C-4 also issued under 26 U.S.C. 280C(c) and 103103 Stat. 2413.

Section 1.280F-1T also issued under 26 U.S.C. 280F.

Section 1.280F-6 also issued under 26 U.S.C. 280F.

Section 1.280F-7 also issued under 26 U.S.C. 280F(c).

Section 1.280G-1 also issued under 26 U.S.C. 280G(b) and (e).

Source:
T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, T.D. 9381, 73 FR 8604, Feb. 15, 2008, unless otherwise noted.
Authority:
26 U.S.C. 7805, unless otherwise noted.

Section 1.301-1 also issued under 26 U.S.C. 357(d)(3).

Section 1.301-1T also issued under 26 U.S.C. 357(d)(3).

Section 1.304-5 also issued under 26 U.S.C. 304.

Section 1.304-7T also issued under 26 U.S.C. 304(b)(5)(C).

Section 1.305-3 also issued under 26 U.S.C. 305.

Section 1.305-5 also issued under 26 U.S.C. 305.

Section 1.305-7 also issued under 26 U.S.C. 305.

Section 1.334-1 also issued under 26 U.S.C. 367(b).

Section 1.336-2 is also issued under 26 U.S.C. 336.

Section 1.336-3 is also issued under 26 U.S.C. 336.

Section 1.336-4 is also issued under 26 U.S.C. 336.

Section 1.336-5 is also issued under 26 U.S.C. 336.

Section 1.337(d)-1 also issued under 26 U.S.C. 337(d).

Section 1.337(d)-2 also issued under 26 U.S.C. 337(d).

Section 1.337(d)-3T also issued under 26 U.S.C. 337(d).

Section 1.337(d)-4 also issued under 26 U.S.C. 337.

Section 1.337(d)-5 also issued under 26 U.S.C. 337.

Section 1.337(d)-6 also issued under 26 U.S.C. 337.

Section 1.337(d)-7 also issued under 26 U.S.C. 337.

Section 1.338-1 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338-2 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338-3 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338-4 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338-5 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338-6 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338-7 also issued under 26 U.S.C. 337(d), 338, and 1502.

Section 1.338-8 also issued under 26 U.S.C. 337(d),