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TREASURY REGULATIONS


Index  » Subchapter A

Subchapter A. Income Tax (§§ 1.0-1 to 19.3-1)

Through November 22, 2020



The following list shows all sections of subchapter A (Income Tax (§§ 1.0-1 to 19.3-1)) of chapter I (Internal Revenue Service, Department of the Treasury) of the Treasury Regulations (Title 26 of the Electronic Code of Federal Regulations). Tap a section to view its text.


SectionSection Title
Reg. 1.0-1Internal Revenue Code of 1954 and regulations
Reg. 1.1-1Income tax on individuals
Reg. 1.1-2Limitation on tax
Reg. 1.1-3Change in rates applicable to taxable year
Reg. 1.1(h)-1Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust
Reg. 1.1(i)-1TQuestions and answers relating to the tax on unearned income certain minor children (Temporary)
Reg. 1.2-1Tax in case of joint return of husband and wife or the return of a surviving spouse
Reg. 1.2-2Definitions and special rules
Reg. 1.3-1Application of optional tax
Reg. 1.4-1Number of exemptions
Reg. 1.4-2Elections
Reg. 1.4-3Husband and wife filing separate returns
Reg. 1.4-4Short taxable year caused by death
Reg. 1.11-1Tax on corporations
Reg. 1.15-1Changes in rate during a taxable year
Reg. 1.21-1Expenses for household and dependent care services necessary for gainful employment
Reg. 1.21-2Limitations on amount creditable
Reg. 1.21-3Special rules applicable to married taxpayers
Reg. 1.21-4Payments to certain related individuals
Reg. 1.24-1Partial credit allowed for certain other dependents
Reg. 1.25-1TCredit for interest paid on certain home mortgages (Temporary)
Reg. 1.25-2TAmount of credit (Temporary)
Reg. 1.25-3Qualified mortgage credit certificate
Reg. 1.25-3TQualified mortgage credit certificate (Temporary)
Reg. 1.25-4TQualified mortgage credit certificate program (Temporary)
Reg. 1.25-5TLimitation on aggregate amount of mortgage credit certificates (Temporary)
Reg. 1.25-6TForm of qualified mortgage credit certificate (Temporary)
Reg. 1.25-7TPublic notice (Temporary)
Reg. 1.25-8TReporting requirements (Temporary)
Reg. 1.25A-0Table of contents
Reg. 1.25A-1Calculation of education tax credit and general eligibility requirements
Reg. 1.25A-2Definitions
Reg. 1.25A-3Hope Scholarship Credit
Reg. 1.25A-4Lifetime Learning Credit
Reg. 1.25A-5Special rules relating to characterization and timing of payments
Reg. 1.28-0Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents
Reg. 1.28-1Credit for clinical testing expenses for certain drugs for rare diseases or conditions
Reg. 1.30-1Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle
Reg. 1.31-1Credit for tax withheld on wages
Reg. 1.31-2Credit for “special refunds” of employee social security tax
Reg. 1.32-2Earned income credit for taxable years beginning after December 31, 1978
Reg. 1.32-3Eligibility requirements after denial of the earned income credit
Reg. 1.34-1Special rule for owners of certain business entities
Reg. 1.35-1Partially tax-exempt interest received by individuals
Reg. 1.35-2Taxpayers not entitled to credit
Reg. 1.36B-0Table of contents
Reg. 1.36B-1Premium tax credit definitions
Reg. 1.36B-2Eligibility for premium tax credit
Reg. 1.36B-3Computing the premium assistance credit amount
Reg. 1.36B-4Reconciling the premium tax credit with advance credit payments
Reg. 1.36B-5Information reporting by Exchanges
Reg. 1.36B-6Minimum value
Reg. 1.37-1General rules for the credit for the elderly
Reg. 1.37-2Credit for individuals age 65 or over
Reg. 1.37-3Credit for individuals under age 65 who have public retirement system income
Reg. 1.38-1Investment in certain depreciable property
Reg. 1.40-1Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1)
Reg. 1.41-0Table of contents
Reg. 1.41-1Credit for increasing research activities
Reg. 1.41-2Qualified research expenses
Reg. 1.41-3Base amount for taxable years beginning on or after January 3, 2001
Reg. 1.41-4Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003
Reg. 1.41-4AQualified research for taxable years beginning before January 1, 1986
Reg. 1.41-5Basic research for taxable years beginning after December 31, 1986 [Reserved]
Reg. 1.41-5ABasic research for taxable years beginning before January 1, 1987
Reg. 1.41-6Aggregation of expenditures
Reg. 1.41-7Special rules
Reg. 1.41-8Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008
Reg. 1.41-9Alternative simplified credit
Reg. 1.42-0Table of contents
Reg. 1.42-0TTable of contents
Reg. 1.42-1Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency
Reg. 1.42-1TLimitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary)
Reg. 1.42-2[Reserved]
Reg. 1.42-3Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA)
Reg. 1.42-4Application of not-for-profit rules of section 183 to low-income housing credit activities
Reg. 1.42-5Monitoring compliance with low-income housing credit requirements
Reg. 1.42-6Buildings qualifying for carryover allocations
Reg. 1.42-7Substantially bond-financed buildings [Reserved]
Reg. 1.42-8Election of appropriate percentage month
Reg. 1.42-9For use by the general public
Reg. 1.42-10Utility allowances
Reg. 1.42-11Provision of services
Reg. 1.42-12Effective dates and transitional rules
Reg. 1.42-13Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions
Reg. 1.42-14Allocation rules for post-2000 State housing credit ceiling amount
Reg. 1.42-15Available unit rule
Reg. 1.42-16Eligible basis reduced by federal grants
Reg. 1.42-17Qualified allocation plan
Reg. 1.42-18Qualified contracts
Reg. 1.42A-1General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979
Reg. 1.43-0Table of contents
Reg. 1.43-1The enhanced oil recovery credit - general rules
Reg. 1.43-2Qualified enhanced oil recovery project
Reg. 1.43-3Certification
Reg. 1.43-4Qualified enhanced oil recovery costs
Reg. 1.43-5At-risk limitation [Reserved]
Reg. 1.43-6Election out of section 43
Reg. 1.43-7Effective date of regulations
Reg. 1.44-1Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977
Reg. 1.44-2Property to which credit for purchase of new principal residence applies
Reg. 1.44-3Certificate by seller
Reg. 1.44-4Recapture for certain dispositions
Reg. 1.44-5Definitions
Reg. 1.44B-1Credit for employment of certain new employees
Reg. 1.41-0ATable of contents
Reg. 1.41-3ABase period research expense
Reg. 1.45D-0Table of contents
Reg. 1.45D-1New markets tax credit
Reg. 1.45G-0Table of contents for the railroad track maintenance credit rules
Reg. 1.45G-1Railroad track maintenance credit
Reg. 1.45R-0Table of contents
Reg. 1.45R-1Definitions
Reg. 1.45R-2Eligibility for the credit
Reg. 1.45R-3Calculating the credit
Reg. 1.45R-4Uniform percentage of premium paid
Reg. 1.45R-5Claiming the credit
Reg. 1.46-1Determination of amount
Reg. 1.46-2Carryback and carryover of unused credit
Reg. 1.46-3Qualified investment
Reg. 1.46-4Limitations with respect to certain persons
Reg. 1.46-5Qualified progress expenditures
Reg. 1.46-6Limitation in case of certain regulated companies
Reg. 1.46-7Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc
Reg. 1.46-8Requirements for taxpayers electing additional one-percent investment credit (TRASOP's)
Reg. 1.46-9Requirements for taxpayers electing an extra one-half percent additional investment credit
Reg. 1.46-10[Reserved]
Reg. 1.47-1Recomputation of credit allowed by section 38
Reg. 1.47-2“Disposition” and “cessation”
Reg. 1.47-3Exceptions to the application of § 147-1
Reg. 1.47-4Electing small business corporation
Reg. 1.47-5Estates and trusts
Reg. 1.47-6Partnerships
Reg. 1.47-7Rehabilitation credit allocated over a 5-year period
Reg. 1.48-1Definition of section 38 property
Reg. 1.48-2New section 38 property
Reg. 1.48-3Used section 38 property
Reg. 1.48-4Election of lessor of new section 38 property to treat lessee as purchaser
Reg. 1.48-5Electing small business corporations
Reg. 1.48-6Estates and trusts
Reg. 1.48-9Definition of energy property
Reg. 1.48-10Single purpose agricultural or horticultural structures
Reg. 1.48-11Qualified rehabilitated building; expenditures incurred before January 1, 1982
Reg. 1.48-12Qualified rehabilitated building; expenditures incurred after December 31, 1981
Reg. 1.50-1Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer
Reg. 1.50A-1Determination of amount
Reg. 1.50A-2Carryback and carryover of unused credit
Reg. 1.50A-3Recomputation of credit allowed by section 40
Reg. 1.50A-4Exceptions to the application of § 150A-3
Reg. 1.50A-5Electing small business corporations
Reg. 1.50A-6Estates and trusts
Reg. 1.50A-7Partnerships
Reg. 1.50B-1Definitions of WIN expenses and WIN employees
Reg. 1.50B-2Electing small business corporations
Reg. 1.50B-3Estates and trusts
Reg. 1.50B-4Partnerships
Reg. 1.50B-5Limitations with respect to certain persons
Reg. 1.51-1Amount of credit
Reg. 1.52-1Trades or businesses that are under common control
Reg. 1.52-2Adjustments for acquisitions and dispositions
Reg. 1.52-3Limitations with respect to certain persons
Reg. 1.53-1Limitation based on amount of tax
Reg. 1.53-2Carryback and carryover of unused credit
Reg. 1.53-3Separate rule for pass-through of jobs credit
Reg. 1.55-1Alternative minimum taxable income
Reg. 1.56-0Table of contents to § 156-1, adjustment for book income of corporations
Reg. 1.56(g)-0Table of Contents
Reg. 1.56(g)-1Adjusted current earnings
Reg. 1.57-0Scope
Reg. 1.57-1Items of tax preference defined
Reg. 1.57-2 - 1.57-3§§ 157-2--157-3 [Reserved]
Reg. 1.57-4Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976
Reg. 1.57-5Records to be kept
Reg. 1.58-1[Reserved]
Reg. 1.58-2General rules for conduit entities; partnerships and partners
Reg. 1.58-3Estates and trusts
Reg. 1.58-3TTreatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary)
Reg. 1.58-4Electing small business corporations
Reg. 1.58-5Common trust funds
Reg. 1.58-6Regulated investment companies; real estate investment trusts
Reg. 1.58-7Tax preferences attributable to foreign sources; preferences other than capital gains and stock options
Reg. 1.58-8Capital gains and stock options
Reg. 1.59-1Optional 10-year writeoff of certain tax preferences
Reg. 1.59A-0Table of contents
Reg. 1.59A-1Base erosion and anti-abuse tax
Reg. 1.59A-2Applicable taxpayer
Reg. 1.59A-3Base erosion payments and base erosion tax benefits
Reg. 1.59A-4Modified taxable income
Reg. 1.59A-5Base erosion minimum tax amount
Reg. 1.59A-6Qualified derivative payment
Reg. 1.59A-7Application of base erosion and anti-abuse tax to partnerships
Reg. 1.59A-8[Reserved]
Reg. 1.59A-9Anti-abuse and recharacterization rules
Reg. 1.59A-10Applicability date
Reg. 1.60[Reserved]
Reg. 1.61-1Gross income
Reg. 1.61-2Compensation for services, including fees, commissions, and similar items
Reg. 1.61-3Gross income derived from business
Reg. 1.61-4Gross income of farmers
Reg. 1.61-5Allocations by cooperative associations; per-unit retain certificates - tax treatment as to cooperatives and patrons
Reg. 1.61-6Gains derived from dealings in property
Reg. 1.61-7Interest
Reg. 1.61-8Rents and royalties
Reg. 1.61-9Dividends
Reg. 1.61-10Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts
Reg. 1.61-11Pensions
Reg. 1.61-12Income from discharge of indebtedness
Reg. 1.61-13Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust
Reg. 1.61-14Miscellaneous items of gross income
Reg. 1.61-15Options received as payment of income
Reg. 1.61-21Taxation of fringe benefits
Reg. 1.61-22Taxation of split-dollar life insurance arrangements
Reg. 1.62-1Adjusted gross income
Reg. 1.62-1TAdjusted gross income (temporary)
Reg. 1.62-2Reimbursements and other expense allowance arrangements
Reg. 1.63-1Change of treatment with respect to the zero bracket amount and itemized deductions
Reg. 1.63-2Cross reference
Reg. 1.66-1Treatment of community income
Reg. 1.66-2Treatment of community income where spouses live apart
Reg. 1.66-3Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified
Reg. 1.66-4Request for relief from the Federal income tax liability resulting from the operation of community property law
Reg. 1.66-5Effective date
Reg. 1.67-1T2-percent floor on miscellaneous itemized deductions (temporary)
Reg. 1.67-2TTreatment of pass-through entities (temporary)
Reg. 1.67-3Allocation of expenses by real estate mortgage investment conduits
Reg. 1.67-3TAllocation of expenses by real estate mortgage investment conduits (temporary)
Reg. 1.67-4Costs paid or incurred by estates or non-grantor trusts
Reg. 1.71-1Alimony and separate maintenance payments; income to wife or former wife
Reg. 1.71-1TAlimony and separate maintenance payments (temporary)
Reg. 1.71-2Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939
Reg. 1.72-1Introduction
Reg. 1.72-2Applicability of section
Reg. 1.72-3Excludable amounts not income
Reg. 1.72-4Exclusion ratio
Reg. 1.72-5Expected return
Reg. 1.72-6Investment in the contract
Reg. 1.72-7Adjustment in investment where a contract contains a refund feature
Reg. 1.72-8Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee
Reg. 1.72-9Tables
Reg. 1.72-10Effect of transfer of contracts on investment in the contract
Reg. 1.72-11Amounts not received as annuity payments
Reg. 1.72-12Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract
Reg. 1.72-13Special rule for employee contributions recoverable in three years
Reg. 1.72-14Exceptions from application of principles of section 72
Reg. 1.72-15Applicability of section 72 to accident or health plans
Reg. 1.72-16Life insurance contracts purchased under qualified employee plans
Reg. 1.72-17Special rules applicable to owner-employees
Reg. 1.72-17ASpecial rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees
Reg. 1.72-18Treatment of certain total distributions with respect to self-employed individuals
Reg. 1.72(e)-1TTreatment of distributions where substantially all contributions are employee contributions (temporary)
Reg. 1.72(p)-1Loans treated as distributions
Reg. 1.73-1Services of child
Reg. 1.74-1Prizes and awards
Reg. 1.75-1Treatment of bond premiums in case of dealers in tax-exempt securities
Reg. 1.77-1Election to consider Commodity Credit Corporation loans as income
Reg. 1.77-2Effect of election to consider commodity credit loans as income
Reg. 1.78-1Gross up for deemed paid foreign tax credit
Reg. 1.79-0Group-term life insurance - definitions of certain terms
Reg. 1.79-1Group-term life insurance - general rules
Reg. 1.79-2Exceptions to the rule of inclusion
Reg. 1.79-3Determination of amount equal to cost of group-term life insurance
Reg. 1.79-4TQuestions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary)
Reg. 1.82-1Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment
Reg. 1.83-1Property transferred in connection with the performance of services
Reg. 1.83-2Election to include in gross income in year of transfer
Reg. 1.83-3Meaning and use of certain terms
Reg. 1.83-4Special rules
Reg. 1.83-5Restrictions that will never lapse
Reg. 1.83-6Deduction by employer
Reg. 1.83-7Taxation of nonqualified stock options
Reg. 1.83-8Applicability of section and transitional rules
Reg. 1.84-1Transfer of appreciated property to political organizations
Reg. 1.85-1Unemployment compensation
Reg. 1.88-1Nuclear decommissioning costs
Reg. 1.101-1Exclusion from gross income of proceeds of life insurance contracts payable by reason of death
Reg. 1.101-2Employees' death benefits
Reg. 1.101-3Interest payments
Reg. 1.101-4Payment of life insurance proceeds at a date later than death
Reg. 1.101-5[Reserved]
Reg. 1.101-6Effective date
Reg. 1.101-7Mortality table used to determine exclusion for deferred payments of life insurance proceeds
Reg. 1.102-1Gifts and inheritances
Reg. 1.103-1Interest upon obligations of a State, territory, etc
Reg. 1.103-2 - 1.103-6§§ 1103-2--1103-6 [Reserved]
Reg. 1.103-7Industrial development bonds
Reg. 1.103-8Interest on bonds to finance certain exempt facilities
Reg. 1.103-9Interest on bonds to finance industrial parks
Reg. 1.103-10Exemption for certain small issues of industrial development bonds
Reg. 1.103-11Bonds held by substantial users
Reg. 1.103-16Obligations of certain volunteer fire departments
Reg. 1.103A-2Qualified mortgage bond
Reg. 1.104-1Compensation for injuries or sickness
Reg. 1.105-1Amounts attributable to employer contributions
Reg. 1.105-2Amounts expended for medical care
Reg. 1.105-3Payments unrelated to absence from work
Reg. 1.105-5Accident and health plans
Reg. 1.105-11Self-insured medical reimbursement plan
Reg. 1.106-1Contributions by employer to accident and health plans
Reg. 1.107-1Rental value of parsonages
Reg. 1.108-1[Reserved]
Reg. 1.108-2Acquisition of indebtedness by a person related to the debtor
Reg. 1.108-3Intercompany losses and deductions
Reg. 1.108-4Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code
Reg. 1.108-5Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
Reg. 1.108-6Limitations on the exclusion of income from the discharge of qualified real property business indebtedness
Reg. 1.108-7Reduction of attributes
Reg. 1.108-8Indebtedness satisfied by partnership interest
Reg. 1.108-9Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities
Reg. 1.108(c)-1T[Reserved]
Reg. 1.108(i)-0Definitions and effective/applicability dates
Reg. 1.108(i)-1Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations
Reg. 1.108(i)-2Application of section 108(i) to partnerships and S corporations
Reg. 1.108(i)-3Rules for the deduction of OID
Reg. 1.109-1Exclusion from gross income of lessor of real property of value of improvements erected by lessee
Reg. 1.110-1Qualified lessee construction allowances
Reg. 1.111-1Recovery of certain items previously deducted or credited
Reg. 1.112-1Combat zone compensation of members of the Armed Forces
Reg. 1.113-1Mustering-out payments for members of the Armed Forces
Reg. 1.117-1Exclusion of amounts received as a scholarship or fellowship grant
Reg. 1.117-2Limitations
Reg. 1.117-3Definitions
Reg. 1.117-4Items not considered as scholarships or fellowship grants
Reg. 1.117-5Federal grants requiring future service as a Federal employee
Reg. 1.118-1Contributions to the capital of a corporation
Reg. 1.118-2Contribution in aid of construction
Reg. 1.119-1Meals and lodging furnished for the convenience of the employer
Reg. 1.120-1Statutory subsistence allowance received by police
Reg. 1.120-3Notice of application for recognition of status of qualified group legal services plan
Reg. 1.121-1Exclusion of gain from sale or exchange of a principal residence
Reg. 1.121-2Limitations
Reg. 1.121-3Reduced maximum exclusion for taxpayers failing to meet certain requirements
Reg. 1.121-4Special rules
Reg. 1.121-5Suspension of 5-year period for certain members of the uniformed services and Foreign Service
Reg. 1.122-1Applicable rules relating to certain reduced uniformed services retirement pay
Reg. 1.123-1Exclusion of insurance proceeds for reimbursement of certain living expenses
Reg. 1.125-3Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans
Reg. 1.125-4Permitted election changes
Reg. 1.127-1Amounts received under a qualified educational assistance program
Reg. 1.127-2Qualified educational assistance program
Reg. 1.132-0Outline of regulations under section 132
Reg. 1.132-1Exclusion from gross income for certain fringe benefits
Reg. 1.132-2No-additional-cost services
Reg. 1.132-3Qualified employee discounts
Reg. 1.132-4Line of business limitation
Reg. 1.132-5Working condition fringes
Reg. 1.132-6De minimis fringes
Reg. 1.132-7Employer-operated eating facilities
Reg. 1.132-8Fringe benefit nondiscrimination rules
Reg. 1.132-9Qualified transportation fringes
Reg. 1.133-1TQuestions and answers relating to interest on certain loans used to acquire employer securities (temporary)
Reg. 1.141-0Table of contents
Reg. 1.141-1Definitions and rules of general application
Reg. 1.141-2Private activity bond tests
Reg. 1.141-3Definition of private business use
Reg. 1.141-4Private security or payment test
Reg. 1.141-5Private loan financing test
Reg. 1.141-6Allocation and accounting rules
Reg. 1.141-7Special rules for output facilities
Reg. 1.141-8$15 million limitation for output facilities
Reg. 1.141-9Unrelated or disproportionate use test
Reg. 1.141-10Coordination with volume cap [Reserved]
Reg. 1.141-11Acquisition of nongovernmental output property [Reserved]
Reg. 1.141-12Remedial actions
Reg. 1.141-13Refunding issues
Reg. 1.141-14Anti-abuse rules
Reg. 1.141-15Effective/applicability dates
Reg. 1.141-16Effective dates for qualified private activity bond provisions
Reg. 1.142-0Table of contents
Reg. 1.142-1Exempt facility bonds
Reg. 1.142-2Remedial actions
Reg. 1.142-3Refunding Issues [Reserved]
Reg. 1.142-4Use of proceeds to provide a facility
Reg. 1.142(a)(5)-1Exempt facility bonds: Sewage facilities
Reg. 1.142(a)(6)-1Exempt facility bonds: solid waste disposal facilities
Reg. 1.142(f)(4)-1Manner of making election to terminate tax-exempt bond financing
Reg. 1.143(g)-1Requirements related to arbitrage
Reg. 1.144-0Table of contents
Reg. 1.144-1Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds
Reg. 1.144-2Remedial actions
Reg. 1.145-0Table of contents
Reg. 1.145-1Qualified 501(c)(3) bonds
Reg. 1.145-2Application of private activity bond regulations
Reg. 1.147-0Table of contents
Reg. 1.147-1Other requirements applicable to certain private activity bonds
Reg. 1.147-2Remedial actions
Reg. 1.147(b)-1Bond maturity limitation-treatment of working capital
Reg. 1.147(f)-1Public approval of private activity bonds
Reg. 1.148-0Scope and table of contents
Reg. 1.148-1Definitions and elections
Reg. 1.148-2General arbitrage yield restriction rules
Reg. 1.148-3General arbitrage rebate rules
Reg. 1.148-4Yield on an issue of bonds
Reg. 1.148-5Yield and valuation of investments
Reg. 1.148-6General allocation and accounting rules
Reg. 1.148-7Spending exceptions to the rebate requirement
Reg. 1.148-8Small issuer exception to rebate requirement
Reg. 1.148-9Arbitrage rules for refunding issues
Reg. 1.148-10Anti-abuse rules and authority of Commissioner
Reg. 1.148-11Effective/applicability dates
Reg. 1.149(b)-1Federally guaranteed bonds
Reg. 1.149(d)-1Limitations on advance refundings
Reg. 1.149(e)-1Information reporting requirements for tax-exempt bonds
Reg. 1.149(g)-1Hedge bonds
Reg. 1.150-1Definitions
Reg. 1.150-2Proceeds of bonds used for reimbursement
Reg. 1.150-4Change in use of facilities financed with tax-exempt private activity bonds
Reg. 1.150-5Filing notices and elections
Reg. 1.148-1A - 1.148-6A§§ 1148-1A--1148-6A [Reserved]
Reg. 1.148-9A - 1.148-10A§§ 1148-9A--1148-10A [Reserved]
Reg. 1.148-11AEffective dates
Reg. 1.151-1Deductions for personal exemptions
Reg. 1.151-2Additional exemptions for dependents
Reg. 1.151-3Definitions
Reg. 1.151-4Amount of deduction for each exemption under section 151
Reg. 1.152-1General definition of a dependent
Reg. 1.152-2Rules relating to general definition of dependent
Reg. 1.152-3Multiple support agreements
Reg. 1.152-4Special rule for a child of divorced or separated parents or parents who live apart
Reg. 1.153-1Determination of marital status
Reg. 1.154Statutory provisions; cross references
Reg. 1.161-1Allowance of deductions
Reg. 1.162-1Business expenses
Reg. 1.162-2Traveling expenses
Reg. 1.162-3Materials and supplies
Reg. 1.162-4Repairs
Reg. 1.162-5Expenses for education
Reg. 1.162-7Compensation for personal services
Reg. 1.162-8Treatment of excessive compensation
Reg. 1.162-9Bonuses to employees
Reg. 1.162-10Certain employee benefits
Reg. 1.162-10TQuestions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary)
Reg. 1.162-11Rentals
Reg. 1.162-12Expenses of farmers
Reg. 1.162-13Depositors' guaranty fund
Reg. 1.162-14Expenditures for advertising or promotion of good will
Reg. 1.162-15Contributions, dues, etc
Reg. 1.162-16Cross reference
Reg. 1.162-17Reporting and substantiation of certain business expenses of employees
Reg. 1.162-18Illegal bribes and kickbacks
Reg. 1.162-19Capital contributions to Federal National Mortgage Association
Reg. 1.162-20Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc, and certain advertising
Reg. 1.162-21Fines and penalties
Reg. 1.162-22Treble damage payments under the antitrust laws
Reg. 1.162-24Travel expenses of state legislators
Reg. 1.162-25Deductions with respect to noncash fringe benefits
Reg. 1.162-25TDeductions with respect to noncash fringe benefits (temporary)
Reg. 1.162-27Certain employee remuneration in excess of $1,000,000
Reg. 1.162-28Allocation of costs to lobbying activities
Reg. 1.162-29Influencing legislation
Reg. 1.162-31The $500,000 deduction limitation for remuneration provided by certain health insurance providers
Reg. 1.162-32Expenses paid or incurred for lodging when not traveling away from home
Reg. 1.162(k)-1Disallowance of deduction for reacquisition payments
Reg. 1.162(l)-0Table of Contents
Reg. 1.162(l)-1Deduction for health insurance costs of self-employed individuals
Reg. 1.163-1Interest deduction in general
Reg. 1.163-2Installment purchases where interest charge is not separately stated
Reg. 1.163-3Deduction for discount on bond issued on or before May 27, 1969
Reg. 1.163-4Deduction for original issue discount on certain obligations issued after May 27, 1969
Reg. 1.163-5Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form
Reg. 1.163-5TDenial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary)
Reg. 1.163-6TReduction of deduction where section 25 credit taken (temporary)
Reg. 1.163-7Deduction for OID on certain debt instruments
Reg. 1.163-8TAllocation of interest expense among expenditures (temporary)
Reg. 1.163-9TPersonal interest (temporary)
Reg. 1.163-10TQualified residence interest (temporary)
Reg. 1.163-11Allocation of certain prepaid qualified mortgage insurance premiums
Reg. 1.163-12Deduction of original issue discount on instrument held by related foreign person
Reg. 1.163-13Treatment of bond issuance premium
Reg. 1.163(d)-1Time and manner for making elections under the Omnibus Budget Reconciliation Act of 1993 and the Jobs and Growth Tax Relief Reconciliation Act of 2003
Reg. 1.163(j)-0Table of contents
Reg. 1.163(j)-1Definitions
Reg. 1.163(j)-2Deduction for business interest expense limited
Reg. 1.163(j)-3Relationship of the section 163(j) limitation to other provisions affecting interest
Reg. 1.163(j)-4General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations
Reg. 1.163(j)-5General rules governing disallowed business interest expense carryforwards for C corporations
Reg. 1.163(j)-6Application of the section 163(j) limitation to partnerships and subchapter S corporations
Reg. 1.163(j)-7Application of the section 163(j) limitation to foreign corporations and United States shareholders
Reg. 1.163(j)-8[Reserved]
Reg. 1.163(j)-9Elections for excepted trades or businesses; safe harbor for certain REITs
Reg. 1.163(j)-10Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business
Reg. 1.163(j)-11Transition rules
Reg. 1.164-1Deduction for taxes
Reg. 1.164-2Deduction denied in case of certain taxes
Reg. 1.164-3Definitions and special rules
Reg. 1.164-4Taxes for local benefits
Reg. 1.164-5Certain retail sales taxes and gasoline taxes
Reg. 1.164-6Apportionment of taxes on real property between seller and purchaser
Reg. 1.164-7Taxes of shareholder paid by corporation
Reg. 1.164-8Payments for municipal services in atomic energy communities
Reg. 1.165-1Losses
Reg. 1.165-2Obsolescence of nondepreciable property
Reg. 1.165-3Demolition of buildings
Reg. 1.165-4Decline in value of stock
Reg. 1.165-5Worthless securities
Reg. 1.165-6Farming losses
Reg. 1.165-7Casualty losses
Reg. 1.165-8Theft losses
Reg. 1.165-9Sale of residential property
Reg. 1.165-10Wagering losses
Reg. 1.165-11Election to take disaster loss deduction for preceding year
Reg. 1.165-12Denial of deduction for losses on registration-required obligations not in registered form
Reg. 1.166-1Bad debts
Reg. 1.166-2Evidence of worthlessness
Reg. 1.166-3Partial or total worthlessness
Reg. 1.166-4Reserve for bad debts
Reg. 1.166-5Nonbusiness debts
Reg. 1.166-6Sale of mortgaged or pledged property
Reg. 1.166-7Worthless bonds issued by an individual
Reg. 1.166-8Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976
Reg. 1.166-9Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date
Reg. 1.166-10Reserve for guaranteed debt obligations
Reg. 1.167(a)-1Depreciation in general
Reg. 1.167(a)-2Tangible property
Reg. 1.167(a)-3Intangibles
Reg. 1.167(a)-4Leased property
Reg. 1.167(a)-5Apportionment of basis
Reg. 1.167(a)-5TApplication of section 1060 to section 167 (temporary)
Reg. 1.167(a)-6Depreciation in special cases
Reg. 1.167(a)-7Accounting for depreciable property
Reg. 1.167(a)-8Retirements
Reg. 1.167(a)-9Obsolescence
Reg. 1.167(a)-10When depreciation deduction is allowable
Reg. 1.167(a)-11Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970
Reg. 1.167(a)-12Depreciation based on class lives for property first placed in service before January 1, 1971
Reg. 1.167(a)-13TCertain elections for intangible property (temporary)
Reg. 1.167(a)-14Treatment of certain intangible property excluded from section 197
Reg. 1.167(b)-0Methods of computing depreciation
Reg. 1.167(b)-1Straight line method
Reg. 1.167(b)-2Declining balance method
Reg. 1.167(b)-3Sum of the years-digits method
Reg. 1.167(b)-4Other methods
Reg. 1.167(c)-1Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4)
Reg. 1.167(d)-1Agreement as to useful life and rates of depreciation
Reg. 1.167(e)-1Change in method
Reg. 1.167(f)-1Reduction of salvage value taken into account for certain personal property
Reg. 1.167(g)-1Basis for depreciation
Reg. 1.167(h)-1Life tenants and beneficiaries of trusts and estates
Reg. 1.167(i)-1Depreciation of improvements in the case of mines, etc
Reg. 1.167(l)-1Limitations on reasonable allowance in case of property of certain public utilities
Reg. 1.167(l)-2Public utility property; election as to post-1969 property representing growth in capacity
Reg. 1.167(l)-3Multiple regulation, asset acquisitions, reorganizations, etc
Reg. 1.167(l)-4Public utility property; election to use asset depreciation range system
Reg. 1.167(m)-1Class lives
Reg. 1.168-5Special rules
Reg. 1.168(a)-1Modified accelerated cost recovery system
Reg. 1.168(b)-1Definitions
Reg. 1.168(d)-0Table of contents for the applicable convention rules
Reg. 1.168(d)-1Applicable conventions - half-year and mid-quarter conventions
Reg. 1.168(h)-1Like-kind exchanges involving tax-exempt use property
Reg. 1.168(i)-0Table of contents for the general asset account rules
Reg. 1.168(i)-1General asset accounts
Reg. 1.168(i)-2Lease term
Reg. 1.168(i)-3Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property
Reg. 1.168(i)-4Changes in use
Reg. 1.168(i)-5Table of contents
Reg. 1.168(i)-6Like-kind exchanges and involuntary conversions
Reg. 1.168(i)-7Accounting for MACRS property
Reg. 1.168(i)-8Dispositions of MACRS property
Reg. 1.168(j)-1TQuestions and answers concerning tax-exempt entity leasing rules (temporary)
Reg. 1.168(k)-0Table of contents
Reg. 1.168(k)-1Additional first year depreciation deduction
Reg. 1.168(k)-2Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017
Reg. 1.168A-1Amortization of emergency facilities; general rule
Reg. 1.168A-2Election of amortization
Reg. 1.168A-3Election to discontinue amortization
Reg. 1.168A-4Definitions
Reg. 1.168A-5Adjusted basis of emergency facility
Reg. 1.168A-6Depreciation of portion of emergency facility not subject to amortization
Reg. 1.168A-7Payment by United States of unamortized cost of facility
Reg. 1.169-1Amortization of pollution control facilities
Reg. 1.169-2Definitions
Reg. 1.169-3Amortizable basis
Reg. 1.169-4Time and manner of making elections
Reg. 1.170-3Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969)
Reg. 1.170A-1Charitable, etc, contributions and gifts; allowance of deduction
Reg. 1.170A-2Amounts paid to maintain certain students as members of the taxpayer's household
Reg. 1.170A-3Reduction of charitable contribution for interest on certain indebtedness
Reg. 1.170A-4Reduction in amount of charitable contributions of certain appreciated property
Reg. 1.170A-4ASpecial rule for the deduction of certain charitable contributions of inventory and other property
Reg. 1.170A-5Future interests in tangible personal property
Reg. 1.170A-6Charitable contributions in trust
Reg. 1.170A-7Contributions not in trust of partial interests in property
Reg. 1.170A-8Limitations on charitable deductions by individuals
Reg. 1.170A-9Definition of section 170(b)(1)(A) organization
Reg. 1.170A-10Charitable contributions carryovers of individuals
Reg. 1.170A-11Limitation on, and carryover of, contributions by corporations
Reg. 1.170A-12Valuation of a remainder interest in real property for contributions made after July 31, 1969
Reg. 1.170A-13Recordkeeping and return requirements for deductions for charitable contributions
Reg. 1.170A-14Qualified conservation contributions
Reg. 1.170A-15Substantiation requirements for charitable contribution of a cash, check, or other monetary gift
Reg. 1.170A-16Substantiation and reporting requirements for noncash charitable contributions
Reg. 1.170A-17Qualified appraisal and qualified appraiser
Reg. 1.170A-18Contributions of clothing and household items
Reg. 1.171-1Bond premium
Reg. 1.171-2Amortization of bond premium
Reg. 1.171-3Special rules for certain bonds
Reg. 1.171-4Election to amortize bond premium on taxable bonds
Reg. 1.171-5Effective date and transition rules
Reg. 1.172-1Net operating loss deduction
Reg. 1.172-2Net operating loss in case of a corporation
Reg. 1.172-3Net operating loss in case of a taxpayer other than a corporation
Reg. 1.172-4Net operating loss carrybacks and net operating loss carryovers
Reg. 1.172-5Taxable income which is subtracted from net operating loss to determine carryback or carryover
Reg. 1.172-6Illustration of net operating loss carrybacks and carryovers
Reg. 1.172-7Joint return by husband and wife
Reg. 1.172-8Net operating loss carryovers for regulated transportation corporations
Reg. 1.172-9Election with respect to portion of net operating loss attributable to foreign expropriation loss
Reg. 1.172-10Net operating losses of real estate investment trusts
Reg. 1.172-13Product liability losses
Reg. 1.173-1Circulation expenditures
Reg. 1.174-1Research and experimental expenditures; in general
Reg. 1.174-2Definition of research and experimental expenditures
Reg. 1.174-3Treatment as expenses
Reg. 1.174-4Treatment as deferred expenses
Reg. 1.175-1Soil and water conservation expenditures; in general
Reg. 1.175-2Definition of soil and water conservation expenditures
Reg. 1.175-3Definition of “the business of farming”
Reg. 1.175-4Definition of “land used in farming”
Reg. 1.175-5Percentage limitation and carryover
Reg. 1.175-6Adoption or change of method
Reg. 1.175-7Allocation of expenditures in certain circumstances
Reg. 1.178-1Depreciation or amortization of improvements on leased property and cost of acquiring a lease
Reg. 1.179-0Table of contents for section 179 expensing rules
Reg. 1.179-1Election to expense certain depreciable assets
Reg. 1.179-2Limitations on amount subject to section 179 election
Reg. 1.179-3Carryover of disallowed deduction
Reg. 1.179-4Definitions
Reg. 1.179-5Time and manner of making election
Reg. 1.179-6Effective/applicability dates
Reg. 1.179A-1[Reserved]
Reg. 1.179B-1TDeduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary)
Reg. 1.179C-1Election to expense certain refineries
Reg. 1.180-1Expenditures by farmers for fertilizer, etc
Reg. 1.180-2Time and manner of making election and revocation
Reg. 1.181-0Table of contents
Reg. 1.181-1Deduction for qualified film and television production costs
Reg. 1.181-2Election to deduct production costs
Reg. 1.181-3Qualified film or television production
Reg. 1.181-4Special rules
Reg. 1.181-5Examples
Reg. 1.181-6Effective/applicability date
Reg. 1.182-1Expenditures by farmers for clearing land; in general
Reg. 1.182-2Definition of “the business of farming”
Reg. 1.182-3Definition, exceptions, etc, relating to deductible expenditures
Reg. 1.182-4Definition of “land suitable for use in farming”, etc
Reg. 1.182-5Limitation
Reg. 1.182-6Election to deduct land clearing expenditures
Reg. 1.183-1Activities not engaged in for profit
Reg. 1.183-2Activity not engaged in for profit defined
Reg. 1.183-3Election to postpone determination with respect to the presumption described in section 183(d) [Reserved]
Reg. 1.183-4Taxable years affected
Reg. 1.186-1Recoveries of damages for antitrust violations, etc
Reg. 1.187-1Amortization of certain coal mine safety equipment
Reg. 1.187-2Definitions
Reg. 1.188-1Amortization of certain expenditures for qualified on-the-job training and child care facilities
Reg. 1.190-1Expenditures to remove architectural and transportation barriers to the handicapped and elderly
Reg. 1.190-2Definitions
Reg. 1.190-3Election to deduct architectural and transportation barrier removal expenses
Reg. 1.193-1Deduction for tertiary injectant expenses
Reg. 1.194-1Amortization of reforestation expenditures
Reg. 1.194-2Amount of deduction allowable
Reg. 1.194-3Definitions
Reg. 1.194-4Time and manner of making election
Reg. 1.195-1Election to amortize start-up expenditures
Reg. 1.195-2Technical termination of a partnership
Reg. 1.197-0Table of contents
Reg. 1.197-1TCertain elections for intangible property (temporary)
Reg. 1.197-2Amortization of goodwill and certain other intangibles
Reg. 1.199-0Table of contents
Reg. 1.199-1Income attributable to domestic production activities
Reg. 1.199-2Wage limitation
Reg. 1.199-2TWage limitation (temporary)
Reg. 1.199-3Domestic production gross receipts
Reg. 1.199-4Costs allocable to domestic production gross receipts
Reg. 1.199-5Application 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
Reg. 1.199-6Agricultural and horticultural cooperatives
Reg. 1.199-7Expanded affiliated groups
Reg. 1.199-8Other rules
Reg. 1.199-8TOther rules (temporary)
Reg. 1.199-9Application 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
Reg. 1.199A-0Table of contents
Reg. 1.199A-1Operational rules
Reg. 1.199A-2Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property
Reg. 1.199A-3Qualified business income, qualified REIT dividends, and qualified PTP income
Reg. 1.199A-4Aggregation
Reg. 1.199A-5Specified service trades or businesses and the trade or business of performing services as an employee
Reg. 1.199A-6Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates
Reg. 1.211-1Allowance of deductions
Reg. 1.212-1Nontrade or nonbusiness expenses
Reg. 1.213-1Medical, dental, etc, expenses
Reg. 1.215-1Periodic alimony, etc, payments
Reg. 1.215-1TAlimony, etc, payments (temporary)
Reg. 1.216-1Amounts representing taxes and interest paid to cooperative housing corporation
Reg. 1.216-2Treatment as property subject to depreciation
Reg. 1.217-1Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970
Reg. 1.217-2Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969
Reg. 1.219-1Deduction for retirement savings
Reg. 1.219-2Definition of active participant
Reg. 1.221-1Deduction for interest paid on qualified education loans after December 31, 2001
Reg. 1.221-2Deduction for interest due and paid on qualified education loans before January 1, 2002
Reg. 1.241-1Allowance of special deductions
Reg. 1.242-1Deduction for partially tax-exempt interest
Reg. 1.243-1Deduction for dividends received by corporations
Reg. 1.243-2Special rules for certain distributions
Reg. 1.243-3Certain dividends from foreign corporations
Reg. 1.243-4Qualifying dividends
Reg. 1.243-5Effect of election
Reg. 1.245-1Dividends received from certain foreign corporations
Reg. 1.245A-1 - 1.245A-4§§ 1245A-1--1245A-4 [Reserved]
Reg. 1.245A-5Limitation of section 245A deduction and section 954(c)(6) exception
Reg. 1.245A(e)-1Special rules for hybrid dividends
Reg. 1.246-1Deductions not allowed for dividends from certain corporations
Reg. 1.246-2Limitation on aggregate amount of deductions
Reg. 1.246-3Exclusion of certain dividends
Reg. 1.246-4Dividends from a DISC or former DISC
Reg. 1.246-5Reduction of holding periods in certain situations
Reg. 1.247-1Deduction for dividends paid on preferred stock of public utilities
Reg. 1.248-1Election to amortize organizational expenditures
Reg. 1.249-1Limitation on deduction of bond premium on repurchase
Reg. 1.250-0Table of contents
Reg. 1.250-1Introduction
Reg. 1.250(a)-1Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI)
Reg. 1.250(b)-1Computation of foreign-derived intangible income (FDII)
Reg. 1.250(b)-2Qualified business asset investment (QBAI)
Reg. 1.250(b)-3Foreign-derived deduction eligible income (FDDEI) transactions
Reg. 1.250(b)-4Foreign-derived deduction eligible income (FDDEI) sales
Reg. 1.250(b)-5Foreign-derived deduction eligible income (FDDEI) services
Reg. 1.250(b)-6Related party transactions
Reg. 1.261-1General rule for disallowance of deductions
Reg. 1.262-1Personal, living, and family expenses
Reg. 1.263(a)-0Outline of regulations under section 263(a)
Reg. 1.263(a)-1Capital expenditures; in general
Reg. 1.263(a)-2Amounts paid to acquire or produce tangible property
Reg. 1.263(a)-3Amounts paid to improve tangible property
Reg. 1.263(a)-4Amounts paid to acquire or create intangibles
Reg. 1.263(a)-5Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions
Reg. 1.263(a)-6Election to deduct or capitalize certain expenditures
Reg. 1.263(b)-1Expenditures for advertising or promotion of good will
Reg. 1.263(c)-1Intangible drilling and development costs in the case of oil and gas wells
Reg. 1.263(e)-1Expenditures in connection with certain railroad rolling stock
Reg. 1.263(f)-1Reasonable repair allowance
Reg. 1.263A-0Outline of regulations under section 263A
Reg. 1.263A-1Uniform capitalization of costs
Reg. 1.263A-2Rules relating to property produced by the taxpayer
Reg. 1.263A-3Rules relating to property acquired for resale
Reg. 1.263A-4Rules for property produced in a farming business
Reg. 1.263A-5Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists [Reserved]
Reg. 1.263A-6Rules for foreign persons [Reserved]
Reg. 1.263A-7Changing a method of accounting under section 263A
Reg. 1.263A-8Requirement to capitalize interest
Reg. 1.263A-9The avoided cost method
Reg. 1.263A-10Unit of property
Reg. 1.263A-11Accumulated production expenditures
Reg. 1.263A-12Production period
Reg. 1.263A-13Oil and gas activities
Reg. 1.263A-14Rules for related persons
Reg. 1.263A-15Effective dates, transitional rules, and anti-abuse rule
Reg. 1.264-1Premiums on life insurance taken out in a trade or business
Reg. 1.264-2Single premium life insurance, endowment, or annuity contracts
Reg. 1.264-3Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939
Reg. 1.264-4Other life insurance, endowment, or annuity contracts
Reg. 1.265-1Expenses relating to tax-exempt income
Reg. 1.265-2Interest relating to tax exempt income
Reg. 1.265-3Nondeductibility of interest relating to exempt-interest dividends
Reg. 1.266-1Taxes and carrying charges chargeable to capital account and treated as capital items
Reg. 1.267A-1Disallowance of certain interest and royalty deductions
Reg. 1.267A-2Hybrid and branch arrangements
Reg. 1.267A-3Income inclusions and amounts not treated as disqualified hybrid amounts
Reg. 1.267A-4Disqualified imported mismatch amounts
Reg. 1.267A-5Definitions and special rules
Reg. 1.267A-6Examples
Reg. 1.267A-7Applicability dates
Reg. 1.267(a)-1Deductions disallowed
Reg. 1.267(a)-2TTemporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary)
Reg. 1.267(a)-3Deduction of amounts owed to related foreign persons
Reg. 1.267(b)-1Relationships
Reg. 1.267(c)-1Constructive ownership of stock
Reg. 1.267(d)-1Amount of gain where loss previously disallowed
Reg. 1.267(d)-2Effective/applicability dates
Reg. 1.267(f)-1Controlled groups
Reg. 1.268-1Items attributable to an unharvested crop sold with the land
Reg. 1.269-1Meaning and use of terms
Reg. 1.269-2Purpose and scope of section 269
Reg. 1.269-3Instances in which section 269(a) disallows a deduction, credit, or other allowance
Reg. 1.269-4Power of district director to allocate deduction, credit, or allowance in part
Reg. 1.269-5Time of acquisition of control
Reg. 1.269-6Relationship of section 269 to section 382 before the Tax Reform Act of 1986
Reg. 1.269-7Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986
Reg. 1.269B-1Stapled foreign corporations
Reg. 1.270-1Limitation on deductions allowable to individuals in certain cases
Reg. 1.271-1Debts owed by political parties
Reg. 1.272-1Expenditures relating to disposal of coal or domestic iron ore
Reg. 1.273-1Life or terminable interests
Reg. 1.274-1Disallowance of certain entertainment, gift and travel expenses
Reg. 1.274-2Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel
Reg. 1.274-3Disallowance of deduction for gifts
Reg. 1.274-4Disallowance of certain foreign travel expenses
Reg. 1.274-5Substantiation requirements
Reg. 1.274-5TSubstantiation requirements (temporary)
Reg. 1.274-6Expenditures deductible without regard to trade or business or other income producing activity
Reg. 1.274-6TSubstantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary)
Reg. 1.274-7Treatment of certain expenditures with respect to entertainment-type facilities
Reg. 1.274-8Effective/applicability date
Reg. 1.274-9Entertainment provided to specified individuals
Reg. 1.274-10Special rules for aircraft used for entertainment
Reg. 1.274-11Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017
Reg. 1.274-12Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017
Reg. 1.275-1Deduction denied in case of certain taxes
Reg. 1.276-1Disallowance of deductions for certain indirect contributions to political parties
Reg. 1.278-1Capital expenditures incurred in planting and developing citrus and almond groves
Reg. 1.279-1General rule; purpose
Reg. 1.279-2Amount of disallowance of interest on corporate acquisition indebtedness
Reg. 1.279-3Corporate acquisition indebtedness
Reg. 1.279-4Special rules
Reg. 1.279-5Rules for application of section 279(b)
Reg. 1.279-6Application of section 279 to certain affiliated groups
Reg. 1.279-7Effect on other provisions
Reg. 1.280B-1Demolition of structures
Reg. 1.280C-1Disallowance of certain deductions for wage or salary expenses
Reg. 1.280C-3Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable
Reg. 1.280C-4Credit for increasing research activities
Reg. 1.280F-1TLimitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary)
Reg. 1.280F-2TLimitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary)
Reg. 1.280F-3TLimitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary)
Reg. 1.280F-4TSpecial rules for listed property (temporary)
Reg. 1.280F-5TLeased property (temporary)
Reg. 1.280F-6Special rules and definitions
Reg. 1.280F-7Property leased after December 31, 1986
Reg. 1.280G-1Golden parachute payments
Reg. 1.280H-0TTable of contents (temporary)
Reg. 1.280H-1TLimitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary)
Reg. 1.274-5ASubstantiation requirements
Reg. 1.281-1In general
Reg. 1.281-2Effect of section 281 upon the computation of taxable income
Reg. 1.281-3Definitions
Reg. 1.281-4Taxable years affected
Reg. 1.282-1.300§ [Reserved]
Reg. 1.301-1Rules applicable with respect to distributions of money and other property
Reg. 1.302-1General
Reg. 1.302-2Redemptions not taxable as dividends
Reg. 1.302-3Substantially disproportionate redemption
Reg. 1.302-4Termination of shareholder's interest
Reg. 1.303-1General
Reg. 1.303-2Requirements
Reg. 1.303-3Application of other sections
Reg. 1.304-1General
Reg. 1.304-2Acquisition by related corporation (other than subsidiary)
Reg. 1.304-3Acquisition by a subsidiary
Reg. 1.304-4Special rules for the use of related corporations to avoid the application of section 304
Reg. 1.304-5Control
Reg. 1.304-6Amount constituting a dividend [Reserved]
Reg. 1.304-7Certain acquisitions by foreign acquiring corporations
Reg. 1.305-1Stock dividends
Reg. 1.305-2Distributions in lieu of money
Reg. 1.305-3Disproportionate distributions
Reg. 1.305-4Distributions of common and preferred stock
Reg. 1.305-5Distributions on preferred stock
Reg. 1.305-6Distributions of convertible preferred
Reg. 1.305-7Certain transactions treated as distributions
Reg. 1.305-8Effective dates
Reg. 1.306-1General
Reg. 1.306-2Exception
Reg. 1.306-3Section 306 stock defined
Reg. 1.306-4Effective/applicability date
Reg. 1.307-1General
Reg. 1.307-2Exception
Reg. 1.312-1Adjustment to earnings and profits reflecting distributions by corporations
Reg. 1.312-2Distribution of inventory assets
Reg. 1.312-3Liabilities
Reg. 1.312-4Examples of adjustments provided in section 312(c)
Reg. 1.312-5Special rule for partial liquidations and certain redemptions
Reg. 1.312-6Earnings and profits
Reg. 1.312-7Effect on earnings and profits of gain or loss realized after February 28, 1913
Reg. 1.312-8Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock
Reg. 1.312-9Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913
Reg. 1.312-10Allocation of earnings in certain corporate separations
Reg. 1.312-11Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another
Reg. 1.312-12Distributions of proceeds of loans guaranteed by the United States
Reg. 1.312-15Effect of depreciation on earnings and profits
Reg. 1.316-1Dividends
Reg. 1.316-2Sources of distribution in general
Reg. 1.317-1Property defined
Reg. 1.318-1Constructive ownership of stock; introduction
Reg. 1.318-2Application of general rules
Reg. 1.318-3Estates, trusts, and options
Reg. 1.318-4Constructive ownership as actual ownership; exceptions
Reg. 1.331-1Corporate liquidations
Reg. 1.332-1Distributions in liquidation of subsidiary corporation; general
Reg. 1.332-2Requirements for nonrecognition of gain or loss
Reg. 1.332-3Liquidations completed within one taxable year
Reg. 1.332-4Liquidations covering more than one taxable year
Reg. 1.332-5Distributions in liquidation as affecting minority interests
Reg. 1.332-6Records to be kept and information to be filed with return
Reg. 1.332-7Indebtedness of subsidiary to parent
Reg. 1.332-8Recognition of gain on liquidation of certain holding companies
Reg. 1.334-1Basis of property received in liquidations
Reg. 1.336-0Table of contents
Reg. 1.336-1General principles, nomenclature, and definitions for a section 336(e) election
Reg. 1.336-2Availability, mechanics, and consequences of section 336(e) election
Reg. 1.336-3Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition
Reg. 1.336-4Adjusted grossed-up basis
Reg. 1.336-51336-5 Effective/applicability dates
Reg. 1.337-1Nonrecognition for property distributed to parent in complete liquidation of subsidiary
Reg. 1.337(d)-1Transitional loss limitation rule
Reg. 1.337(d)-1T[Reserved]
Reg. 1.337(d)-2Loss limitation rules
Reg. 1.337(d)-3Gain recognition upon certain partnership transactions involving a partner's stock
Reg. 1.337(d)-4Taxable to tax-exempt
Reg. 1.337(d)-5Old transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
Reg. 1.337(d)-6New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT
Reg. 1.337(d)-7Tax on property owned by a C corporation that becomes property of a RIC or REIT
Reg. 1.338-0Outline of topics
Reg. 1.338-1General principles; status of old target and new target
Reg. 1.338-2Nomenclature and definitions; mechanics of the section 338 election
Reg. 1.338-3Qualification for the section 338 election
Reg. 1.338-4Aggregate deemed sale price; various aspects of taxation of the deemed asset sale
Reg. 1.338-5Adjusted grossed-up basis
Reg. 1.338-6Allocation of ADSP and AGUB among target assets
Reg. 1.338-7Allocation of redetermined ADSP and AGUB among target assets
Reg. 1.338-8Asset and stock consistency
Reg. 1.338-9International aspects of section 338
Reg. 1.338-10Filing of returns
Reg. 1.338-11Effect of section 338 election on insurance company targets
Reg. 1.338(h)(10)-1Deemed asset sale and liquidation
Reg. 1.338(i)-1Effective/applicability date
Reg. 1.346-1Partial liquidation
Reg. 1.346-2Treatment of certain redemptions
Reg. 1.346-3Effect of certain sales
Reg. 1.351-1Transfer to corporation controlled by transferor
Reg. 1.351-2Receipt of property
Reg. 1.351-3Records to be kept and information to be filed
Reg. 1.354-1Exchanges of stock and securities in certain reorganizations
Reg. 1.355-0Outline of sections
Reg. 1.355-1Distribution of stock and securities of a controlled corporation
Reg. 1.355-2Limitations
Reg. 1.355-3Active conduct of a trade or business
Reg. 1.355-4Non pro rata distributions, etc
Reg. 1.355-5Records to be kept and information to be filed
Reg. 1.355-6Recognition of gain on certain distributions of stock or securities in controlled corporation
Reg. 1.355-7Recognition of gain on certain distributions of stock or securities in connection with an acquisition
Reg. 1.355-8Definition of predecessor and successor and limitations on gain recognition under section 355(e) and section 355(f)
Reg. 1.356-1Receipt of additional consideration in connection with an exchange
Reg. 1.356-2Receipt of additional consideration not in connection with an exchange
Reg. 1.356-3Rules for treatment of securities as “other property”
Reg. 1.356-4Exchanges for section 306 stock
Reg. 1.356-5Transactions involving gift or compensation
Reg. 1.356-6Rules for treatment of nonqualified preferred stock as other property
Reg. 1.356-7Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions
Reg. 1.357-1Assumption of liability
Reg. 1.357-2Liabilities in excess of basis
Reg. 1.358-1Basis to distributees
Reg. 1.358-2Allocation of basis among nonrecognition property
Reg. 1.358-3Treatment of assumption of liabilities
Reg. 1.358-4Exceptions
Reg. 1.358-5Special rules for assumption of liabilities
Reg. 1.358-6Stock basis in certain triangular reorganizations
Reg. 1.358-7Transfers by partners and partnerships to corporations
Reg. 1.361-1Nonrecognition of gain or loss to corporations
Reg. 1.362-1Basis to corporations
Reg. 1.362-2Certain contributions to capital
Reg. 1.362-3Basis of importation property acquired in loss importation transaction
Reg. 1.362-4Basis of loss duplication property
Reg. 1.367(a)-0Table of contents
Reg. 1.367(a)-1Transfers to foreign corporations subject to section 367(a): In general
Reg. 1.367(a)-1TTransfers to foreign corporations subject to section 367(a): In general (temporary)
Reg. 1.367(a)-2Exceptions for transfers of property for use in the active conduct of a trade or business
Reg. 1.367(a)-3Treatment of transfers of stock or securities to foreign corporations
Reg. 1.367(a)-4Special rule applicable to US depreciated property
Reg. 1.367(a)-5[Reserved]
Reg. 1.367(a)-6Transfer of foreign branch with previously deducted losses
Reg. 1.367(a)-6TTransfer of foreign branch with previously deducted losses (temporary)
Reg. 1.367(a)-7Outbound transfers of property described in section 361(a) or (b)
Reg. 1.367(a)-8Gain recognition agreement requirements
Reg. 1.367(a)-9TTreatment of deemed section 351 exchanges pursuant to section 304(a)(1) (temporary)
Reg. 1.367(b)-0Table of contents
Reg. 1.367(b)-1Other transfers
Reg. 1.367(b)-2Definitions and special rules
Reg. 1.367(b)-3Repatriation of foreign corporate assets in certain nonrecognition transactions
Reg. 1.367(b)-3TRepatriation of foreign corporate assets in certain nonrecognition transactions (temporary)
Reg. 1.367(b)-4Acquisition of foreign corporate stock or assets by a foreign corporation in certain nonrecognition transactions
Reg. 1.367(b)-5Distributions of stock described in section 355
Reg. 1.367(b)-6Effective/applicability dates and coordination rules
Reg. 1.367(b)-7Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions
Reg. 1.367(b)-8Allocation of earnings and profits and foreign income taxes in certain foreign corporate separations [Reserved]
Reg. 1.367(b)-9Special rule for F reorganizations and similar transactions
Reg. 1.367(b)-10Acquisition of parent stock or securities for property in triangular reorganizations
Reg. 1.367(b)-12Subsequent treatment of amounts attributed or included in income
Reg. 1.367(b)-13Special rules for determining basis and holding period
Reg. 1.367(d)-1Transfers of intangible property to foreign corporations
Reg. 1.367(d)-1TTransfers of intangible property to foreign corporations (temporary)
Reg. 1.367(e)-0Outline of §§ 1367(e)-1 and 1367(e)-2
Reg. 1.367(e)-1Distributions described in section 367(e)(1)
Reg. 1.367(e)-2Distributions described in section 367(e)(2)
Reg. 1.368-1Purpose and scope of exception of reorganization exchanges
Reg. 1.368-2Definition of terms
Reg. 1.368-3Records to be kept and information to be filed with returns
Reg. 1.381(a)-1General rule relating to carryovers in certain corporate acquisitions
Reg. 1.381(b)-1Operating rules applicable to carryovers in certain corporate acquisitions
Reg. 1.381(c)(1)-1Net operating loss carryovers in certain corporate acquisitions
Reg. 1.381(c)(1)-2Net operating loss carryovers; two or more dates of distribution or transfer in the taxable year
Reg. 1.381(c)(2)-1Earnings and profits
Reg. 1.381(c)(3)-1Capital loss carryovers
Reg. 1.381(c)(4)-1Method of accounting
Reg. 1.381(c)(5)-1Inventory method
Reg. 1.381(c)(6)-1Depreciation method
Reg. 1.381(c)(8)-1Installment method
Reg. 1.381(c)(9)-1Amortization of bond discount or premium
Reg. 1.381(c)(10)-1Deferred exploration and development expenditures
Reg. 1.381(c)(11)-1Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans
Reg. 1.381(c)(12)-1Recovery of bad debts, prior taxes, or delinquency amounts
Reg. 1.381(c)(13)-1Involuntary conversions
Reg. 1.381(c)(14)-1Dividend carryover to personal holding company
Reg. 1.381(c)(15)-1Indebtedness of certain personal holding companies
Reg. 1.381(c)(16)-1Obligations of distributor or transferor corporation
Reg. 1.381(c)(17)-1Deficiency dividend of personal holding company
Reg. 1.381(c)(18)-1Depletion on extraction of ores or minerals from the waste or residue of prior mining
Reg. 1.381(c)(19)-1Charitable contribution carryovers in certain acquisitions
Reg. 1.381(c)(20)-1Carryforward of disallowed business interest
Reg. 1.381(c)(21)-1Pre-1954 adjustments resulting from change in method of accounting
Reg. 1.381(c)(22)-1Successor life insurance company
Reg. 1.381(c)(23)-1Investment credit carryovers in certain corporate acquisitions
Reg. 1.381(c)(24)-1Work incentive program credit carryovers in certain corporate acquisitions
Reg. 1.381(c)(25)-1Deficiency dividend of a qualified investment entity
Reg. 1.381(c)(26)-1Credit for employment of certain new employees
Reg. 1.381(d)-1Operations loss carryovers of life insurance companies
Reg. 1.382-1Table of contents
Reg. 1.382-1TTable of contents (temporary)
Reg. 1.382-2General rules for ownership change
Reg. 1.382-2TDefinition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary)
Reg. 1.382-3Definitions and rules relating to a 5-percent shareholder
Reg. 1.382-4Constructive ownership of stock
Reg. 1.382-5Section 382 limitation
Reg. 1.382-6Allocation of income and loss to periods before and after the change date for purposes of section 382
Reg. 1.382-7Built-in gains and losses
Reg. 1.382-8Controlled groups
Reg. 1.382-9Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case
Reg. 1.382-10Special rules for determining time and manner of acquisition of an interest in a loss corporation
Reg. 1.382-11Reporting requirements
Reg. 1.382-12Determination of adjusted Federal long-term rate
Reg. 1.383-0Effective date
Reg. 1.383-1Special limitations on certain capital losses and excess credits
Reg. 1.383-2Limitations on certain capital losses and excess credits in computing alternative minimum tax [Reserved]
Reg. 1.385-1General provisions
Reg. 1.385-3Certain distributions of debt instruments and similar transactions
Reg. 1.385-4Treatment of consolidated groups
Reg. 1.386-1.400§ [Reserved]
Reg. 1.401-0Scope and definitions
Reg. 1.401-1Qualified pension, profit-sharing, and stock bonus plans
Reg. 1.401-2Impossibility of diversion under the trust instrument
Reg. 1.401-3Requirements as to coverage
Reg. 1.401-4-1.401-5§ [Reserved]
Reg. 1.401-6Termination of a qualified plan
Reg. 1.401-7Forfeitures under a qualified pension plan
Reg. 1.401-8[Reserved]
Reg. 1.401-9Face-amount certificates - nontransferable annuity contracts
Reg. 1.401-10Definitions relating to plans covering self-employed individuals
Reg. 1.401-11-1.401.13[Reserved]
Reg. 1.401-14Inclusion of medical benefits for retired employees in qualified pension or annuity plans
Reg. 1.401(a)-1Post-ERISA qualified plans and qualified trusts; in general
Reg. 1.401(a)-2Impossibility of diversion under qualified plan or trust
Reg. 1.401(a)-4Optional forms of benefit (before 1994)
Reg. 1.401(a)-11Qualified joint and survivor annuities
Reg. 1.401(a)-12Mergers and consolidations of plans and transfers of plan assets
Reg. 1.401(a)-13Assignment or alienation of benefits
Reg. 1.401(a)-14Commencement of benefits under qualified trusts
Reg. 1.401(a)-15Requirement that plan benefits are not decreased on account of certain Social Security increases
Reg. 1.401(a)-16Limitations on benefits and contributions under qualified plans
Reg. 1.401(a)-19Nonforfeitability in case of certain withdrawals
Reg. 1.401(a)-20Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity
Reg. 1.401(a)-21Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections
Reg. 1.401(a)-30Limit on elective deferrals
Reg. 1.401(a)-50Puerto Rican trusts; election to be treated as a domestic trust
Reg. 1.401(a)(2)-1Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans
Reg. 1.401(a)(4)-0Table of contents
Reg. 1.401(a)(4)-1Nondiscrimination requirements of section 401(a)(4)
Reg. 1.401(a)(4)-2Nondiscrimination in amount of employer contributions under a defined contribution plan
Reg. 1.401(a)(4)-3Nondiscrimination in amount of employer-provided benefits under a defined benefit plan
Reg. 1.401(a)(4)-4Nondiscriminatory availability of benefits, rights, and features
Reg. 1.401(a)(4)-5Plan amendments and plan terminations
Reg. 1.401(a)(4)-6Contributory defined benefit plans
Reg. 1.401(a)(4)-7Imputation of permitted disparity
Reg. 1.401(a)(4)-8Cross-testing
Reg. 1.401(a)(4)-9Plan aggregation and restructuring
Reg. 1.401(a)(4)-10Testing of former employees
Reg. 1.401(a)(4)-11Additional rules
Reg. 1.401(a)(4)-12Definitions
Reg. 1.401(a)(4)-13Effective dates and fresh-start rules
Reg. 1.401(a)(5)-1Special rules relating to nondiscrimination requirements
Reg. 1.401(a)(9)-0Required minimum distributions; table of contents
Reg. 1.401(a)(9)-1Minimum distribution requirement in general
Reg. 1.401(a)(9)-2Distributions commencing during an employee's lifetime
Reg. 1.401(a)(9)-3Death before required beginning date
Reg. 1.401(a)(9)-4Determination of the designated beneficiary
Reg. 1.401(a)(9)-5Required minimum distributions from defined contribution plans
Reg. 1.401(a)(9)-6Required minimum distributions for defined benefit plans and annuity contracts
Reg. 1.401(a)(9)-7Rollovers and transfers
Reg. 1.401(a)(9)-8Special rules
Reg. 1.401(a)(9)-9Life expectancy and distribution period tables
Reg. 1.401(a)(17)-1Limitation on annual compensation
Reg. 1.401(a)(26)-0Table of contents
Reg. 1.401(a)(26)-1Minimum participation requirements
Reg. 1.401(a)(26)-2Minimum participation rule
Reg. 1.401(a)(26)-3Rules applicable to a defined benefit plan's prior benefit structure
Reg. 1.401(a)(26)-4Testing former employees
Reg. 1.401(a)(26)-5Employees who benefit under a plan
Reg. 1.401(a)(26)-6Excludable employees
Reg. 1.401(a)(26)-7Testing methods
Reg. 1.401(a)(26)-8Definitions
Reg. 1.401(a)(26)-9Effective dates and transition rules
Reg. 1.401(a)(31)-1Requirement to offer direct rollover of eligible rollover distributions; questions and answers
Reg. 1.401(a)(35)-1Diversification requirements for certain defined contribution plans
Reg. 1.401(b)-1Certain retroactive changes in plan
Reg. 1.401(f)-1Certain custodial accounts and annuity contracts
Reg. 1.401(k)-0Table of contents
Reg. 1.401(k)-1Certain cash or deferred arrangements
Reg. 1.401(k)-2ADP test
Reg. 1.401(k)-3Safe harbor requirements
Reg. 1.401(k)-4SIMPLE 401(k) plan requirements
Reg. 1.401(k)-5Special rules for mergers, acquisitions and similar events [Reserved]
Reg. 1.401(k)-6Definitions
Reg. 1.401(l)-0Table of contents
Reg. 1.401(l)-1Permitted disparity in employer-provided contributions or benefits
Reg. 1.401(l)-2Permitted disparity for defined contribution plans
Reg. 1.401(l)-3Permitted disparity for defined benefit plans
Reg. 1.401(l)-4Special rules for railroad plans
Reg. 1.401(l)-5Overall permitted disparity limits
Reg. 1.401(l)-6Effective dates and transition rules
Reg. 1.401(m)-0Table of contents
Reg. 1.401(m)-1Employee contributions and matching contributions
Reg. 1.401(m)-2ACP test
Reg. 1.401(m)-3Safe harbor requirements
Reg. 1.401(m)-4Special rules for mergers, acquisitions and similar events [Reserved]
Reg. 1.401(m)-5Definitions
Reg. 1.402(a)-1Taxability of beneficiary under a trust which meets the requirements of section 401(a)
Reg. 1.402(a)(5)-1TRollovers of partial distributions from qualified trusts and annuities (Temporary)
Reg. 1.402(b)-1Treatment of beneficiary of a trust not exempt under section 501(a)
Reg. 1.402(c)-1Taxability of beneficiary of certain foreign situs trusts
Reg. 1.402(c)-2Eligible rollover distributions; questions and answers
Reg. 1.402(d)-1Effect of section 402(d)
Reg. 1.402(e)-1[Reserved]
Reg. 1.402(f)-1Required explanation of eligible rollover distributions; questions and answers
Reg. 1.402(g)-0Limitation on exclusion for elective deferrals, table of contents
Reg. 1.402(g)-1Limitation on exclusion for elective deferrals
Reg. 1.402(g)-2Increased limit for catch-up contributions
Reg. 1.402(g)(3)-1Employer contributions to purchase a section 403(b) contract under a salary reduction agreement
Reg. 1.402A-1Designated Roth Accounts
Reg. 1.402A-2Reporting and recordkeeping requirements with respect to designated Roth accounts
Reg. 1.403(a)-1Taxability of beneficiary under a qualified annuity plan
Reg. 1.403(a)-2Capital gains treatment for certain distributions
Reg. 1.403(b)-0Taxability under an annuity purchased by a section 501(c)(3) organization or a public school
Reg. 1.403(b)-1General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school
Reg. 1.403(b)-2Definitions
Reg. 1.403(b)-3Exclusion for contributions to purchase section 403(b) contracts
Reg. 1.403(b)-4Contribution limitations
Reg. 1.403(b)-5Nondiscrimination rules
Reg. 1.403(b)-6Timing of distributions and benefits
Reg. 1.403(b)-7Taxation of distributions and benefits
Reg. 1.403(b)-8Funding
Reg. 1.403(b)-9Special rules for church plans
Reg. 1.403(b)-10Miscellaneous provisions
Reg. 1.403(b)-11Applicable dates
Reg. 1.403(c)-1Taxability of beneficiary under a nonqualified annuity
Reg. 1.404(a)-1Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule
Reg. 1.404(a)-1TQuestions and answers relating to deductibility of deferred compensation and deferred benefits for employees (Temporary)
Reg. 1.404(a)-2Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971
Reg. 1.404(a)-3Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1)
Reg. 1.404(a)-4-1.404(a)-7[Reserved]
Reg. 1.404(a)-8Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2)
Reg. 1.404(a)-9[Reserved]
Reg. 1.404(a)-10Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B)
Reg. 1.404(a)-11Trusts created or organized outside the United States; application of section 404(a)(4)
Reg. 1.404(a)-12Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5)
Reg. 1.404(a)-13Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7)
Reg. 1.404(a)-14Special rules in connection with the Employee Retirement Income Security Act of 1974
Reg. 1.404(b)-1Method of contribution, etc, having the effect of a plan; effect of section 404(b)
Reg. 1.404(b)-1TMethod or arrangement of contributions, etc, deferring the receipt of compensation or providing for deferred benefits (Temporary)
Reg. 1.404(c)-1Certain negotiated plans; effect of section 404(c)
Reg. 1.404(d)-1TQuestions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors (Temporary)
Reg. 1.404(e)-1[Reserved]
Reg. 1.404(e)-1AContributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan
Reg. 1.404(g)-1Deduction of employer liability payments
Reg. 1.404(k)-1TQuestions and answers relating to the deductibility of certain dividend distributions (Temporary)
Reg. 1.404(k)-3Disallowance of deduction for reacquisition payments
Reg. 1.406-1Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation
Reg. 1.407-1Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation
Reg. 1.408-1General rules
Reg. 1.408-2Individual retirement accounts
Reg. 1.408-3Individual retirement annuities
Reg. 1.408-4Treatment of distributions from individual retirement arrangements
Reg. 1.408-5Annual reports by trustees or issuers
Reg. 1.408-6Disclosure statements for individual retirement arrangements
Reg. 1.408-7Reports on distributions from individual retirement plans
Reg. 1.408-8Distribution requirements for individual retirement plans
Reg. 1.408-11Net income calculation for returned or recharacterized IRA contributions
Reg. 1.408(q)-1Deemed IRAs in qualified employer plans
Reg. 1.408A-0Roth IRAs; table of contents
Reg. 1.408A-1Roth IRAs in general
Reg. 1.408A-2Establishing Roth IRAs
Reg. 1.408A-3Contributions to Roth IRAs
Reg. 1.408A-4Converting amounts to Roth IRAs
Reg. 1.408A-5Recharacterized contributions
Reg. 1.408A-6Distributions
Reg. 1.408A-7Reporting
Reg. 1.408A-8Definitions
Reg. 1.408A-9Effective date
Reg. 1.408A-10Coordination between designated Roth accounts and Roth IRAs
Reg. 1.409-1Retirement bonds
Reg. 1.409A-0Table of contents
Reg. 1.409A-1Definitions and covered plans
Reg. 1.409A-2Deferral elections
Reg. 1.409A-3Permissible payments
Reg. 1.409A-4Calculation of income inclusion [Reserved]
Reg. 1.409A-5Funding [Reserved]
Reg. 1.409A-6Application of section 409A and effective dates
Reg. 1.409(p)-1Prohibited allocation of securities in an S corporation
Reg. 1.409(p)-1TProhibited allocations of securities in an S corporation (temporary)
Reg. 1.410(a)-1Minimum participation standards; general rules
Reg. 1.410(a)-2Effective dates
Reg. 1.410(a)-3Minimum age and service conditions
Reg. 1.410(a)-3TMinimum age and service conditions (temporary)
Reg. 1.410(a)-4Maximum age conditions and time of participation
Reg. 1.410(a)-5Year of service; break in service
Reg. 1.410(a)-6Amendment of break in service rules; Transition period
Reg. 1.410(a)-7Elapsed time
Reg. 1.410(a)-8Five consecutive 1-year breaks in service, transitional rules under the Retirement Equity Act of 1984
Reg. 1.410(a)-8TYear of service; break in service (temporary)
Reg. 1.410(a)-9Maternity and paternity absence
Reg. 1.410(a)-9TElapsed time (temporary)
Reg. 1.410(b)-0Table of contents
Reg. 1.410(b)-1[Reserved]
Reg. 1.410(b)-2Minimum coverage requirements (after 1993)
Reg. 1.410(b)-3Employees and former employees who benefit under a plan
Reg. 1.410(b)-4Nondiscriminatory classification test
Reg. 1.410(b)-5Average benefit percentage test
Reg. 1.410(b)-6Excludable employees
Reg. 1.410(b)-7Definition of plan and rules governing plan disaggregation and aggregation
Reg. 1.410(b)-8Additional rules
Reg. 1.410(b)-9Definitions
Reg. 1.410(b)-10Effective dates and transition rules
Reg. 1.410(d)-1Election by church to have participation, vesting, funding, etc provisions apply
Reg. 1.411(a)-1Minimum vesting standards; general rules
Reg. 1.411(a)-2Effective dates
Reg. 1.411(a)-3Vesting in employer-derived benefits
Reg. 1.411(a)-3TVesting in employer-derived benefits (temporary)
Reg. 1.411(a)-4Forfeitures, suspensions, etc
Reg. 1.411(a)-4TForfeitures, suspensions, etc (temporary)
Reg. 1.411(a)-5Service included in determination of nonforfeitable percentage
Reg. 1.411(a)-6Year of service; hours of service; breaks in service
Reg. 1.411(a)-7Definitions and special rules
Reg. 1.411(a)-8Changes in vesting schedule
Reg. 1.411(a)-8TChanges in vesting schedule (temporary)
Reg. 1.411(a)-9[Reserved]
Reg. 1.411(a)-11Restriction and valuation of distributions
Reg. 1.411(a)(13)-1Statutory hybrid plans
Reg. 1.411(b)-1Accrued benefit requirements
Reg. 1.411(b)(5)-1Reduction in rate of benefit accrual under a defined benefit plan
Reg. 1.411(c)-1Allocation of accrued benefits between employer and employee contributions
Reg. 1.411(d)-1Coordination of vesting and discrimination requirements [Reserved]
Reg. 1.411(d)-2Termination or partial termination; discontinuance of contributions
Reg. 1.411(d)-3Section 411(d)(6) protected benefits
Reg. 1.411(d)-4Section 411(d)(6) protected benefits
Reg. 1.411(d)-5[Reserved]
Reg. 1.412(b)-2Amortization of experience gains in connection with certain group deferred annuity contracts
Reg. 1.412(c)(1)-1Determinations to be made under funding method - terms defined
Reg. 1.412(c)(1)-2Shortfall method
Reg. 1.412(c)(1)-3Applying the minimum funding requirements to restored plans
Reg. 1.412(c)(2)-1Valuation of plan assets; reasonable actuarial valuation methods
Reg. 1.412(c)(3)-1Reasonable funding methods
Reg. 1.412(c)(3)-2Effective dates and transitional rules relating to reasonable funding methods
Reg. 1.412(i)-1Certain insurance contract plans
Reg. 1.413-1Special rules for collectively bargained plans
Reg. 1.413-2Special rules for plans maintained by more than one employer
Reg. 1.414(b)-1Controlled group of corporations
Reg. 1.414(c)-1Commonly controlled trades or businesses
Reg. 1.414(c)-2Two or more trades or businesses under common control
Reg. 1.414(c)-3Exclusion of certain interests or stock in determining control
Reg. 1.414(c)-4Rules for determining ownership
Reg. 1.414(c)-5Certain tax-exempt organizations
Reg. 1.414(c)-6Effective date
Reg. 1.414(e)-1Definition of church plan
Reg. 1.414(f)-1Definition of multiemployer plan
Reg. 1.414(g)-1Definition of plan administrator
Reg. 1.414(l)-1Mergers and consolidations of plans or transfers of plan assets
Reg. 1.414(q)-1Highly compensated employee
Reg. 1.414(q)-1THighly compensated employee (temporary)
Reg. 1.414(r)-0Table of contents
Reg. 1.414(r)-1Requirements applicable to qualified separate lines of business
Reg. 1.414(r)-2Line of business
Reg. 1.414(r)-3Separate line of business
Reg. 1.414(r)-4Qualified separate line of business - fifty-employee and notice requirements
Reg. 1.414(r)-5Qualified separate line of business - administrative scrutiny requirement - safe harbors
Reg. 1.414(r)-6Qualified separate line of business - administrative scrutiny requirement - individual determinations
Reg. 1.414(r)-7Determination of the employees of an employer's qualified separate lines of business
Reg. 1.414(r)-8Separate application of section 410(b)
Reg. 1.414(r)-9Separate application of section 401(a)(26)
Reg. 1.414(r)-10Separate application of section 129(d)(8) [Reserved]
Reg. 1.414(r)-11Definitions and special rules
Reg. 1.414(s)-1Definition of compensation
Reg. 1.414(v)-1Catch-up contributions
Reg. 1.414(w)-1Permissible withdrawals from eligible automatic contribution arrangements
Reg. 1.415(a)-1General rules with respect to limitations on benefits and contributions under qualified plans
Reg. 1.415(b)-1Limitations for defined benefit plans
Reg. 1.415(b)-2Multiple annuity starting dates [Reserved]
Reg. 1.415(c)-1Limitations for defined contribution plans
Reg. 1.415(c)-2Compensation
Reg. 1.415(d)-1Cost-of-living adjustments
Reg. 1.415(f)-1Aggregating plans
Reg. 1.415(g)-1Disqualification of plans and trusts
Reg. 1.415(j)-1Limitation year
Reg. 1.416-1Questions and answers on top-heavy plans
Reg. 1.417(a)(3)-1Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity
Reg. 1.417(e)-1Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417
Reg. 1.417(e)-1TRestrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417 (Temporary)
Reg. 1.419-1TTreatment of welfare benefit funds (Temporary)
Reg. 1.419A-1TQualified asset account limitation of additions to account (Temporary)
Reg. 1.419A-2TQualified asset account limitation for collectively bargained funds (Temporary)
Reg. 1.419A(f)(6)-1Exception for 10 or more employer plan
Reg. 1.420-1Significant reduction in retiree health coverage during the cost maintenance period
Reg. 1.421-1Meaning and use of certain terms
Reg. 1.421-2General rules
Reg. 1.422-1Incentive stock options; general rules
Reg. 1.422-2Incentive stock options defined
Reg. 1.422-3Stockholder approval of incentive stock option plans
Reg. 1.422-4$100,000 limitation for incentive stock options
Reg. 1.422-5Permissible provisions
Reg. 1.423-1Applicability of section 421(a)
Reg. 1.423-2Employee stock purchase plan defined
Reg. 1.424-1Definitions and special rules applicable to statutory options
Reg. 1.425-1.429§ [Reserved]
Reg. 1.430(a)-1Determination of minimum required contribution
Reg. 1.430(d)-1Determination of target normal cost and funding target
Reg. 1.430(f)-1Effect of prefunding balance and funding standard carryover balance
Reg. 1.430(g)-1Valuation date and valuation of plan assets
Reg. 1.430(h)(2)-1Interest rates used to determine present value
Reg. 1.430(h)(3)-1Mortality tables used to determine present value
Reg. 1.430(h)(3)-2Plan-specific substitute mortality tables used to determine present value
Reg. 1.430(i)-1Special rules for plans in at-risk status
Reg. 1.430(j)-1Payment of minimum required contributions
Reg. 1.431(c)(6)-1Mortality tables used to determine current liability
Reg. 1.432[Reserved]
Reg. 1.432(e)(9)-1Benefit suspensions for multiemployer plans in critical and declining status
Reg. 1.433(h)(3)-1Mortality tables used to determine current liability
Reg. 1.434-1.435§ [Reserved]
Reg. 1.436-0Table of contents
Reg. 1.436-1Limits on benefits and benefit accruals under single employer defined benefit plans
Reg. 1.437-1.440§ [Reserved]
Reg. 1.441-0Table of contents
Reg. 1.441-1Period for computation of taxable income
Reg. 1.441-2Election of taxable year consisting of 52-53 weeks
Reg. 1.441-3Taxable year of a personal service corporation
Reg. 1.441-4Effective date
Reg. 1.442-1Change of annual accounting period
Reg. 1.443-1Returns for periods of less than 12 months
Reg. 1.444-0TTable of contents (temporary)
Reg. 1.444-1TElection to use a taxable year other than the required taxable year (temporary)
Reg. 1.444-2TTiered structure (temporary)
Reg. 1.444-3TManner and time of making section 444 election (temporary)
Reg. 1.444-4Tiered structure
Reg. 1.446-1General rule for methods of accounting
Reg. 1.446-2Method of accounting for interest
Reg. 1.446-3Notional principal contracts
Reg. 1.446-3TNotional principal contracts (temporary)
Reg. 1.446-4Hedging transactions
Reg. 1.446-5Debt issuance costs
Reg. 1.446-6REMIC inducement fees
Reg. 1.446-7Net asset value method for certain money market fund shares
Reg. 1.448-1Limitation on the use of the cash receipts and disbursements method of accounting
Reg. 1.448-1TLimitation on the use of the cash receipts and disbursements method of accounting (temporary)
Reg. 1.448-2Nonaccrual of certain amounts by service providers
Reg. 1.451-1General rule for taxable year of inclusion
Reg. 1.451-2Constructive receipt of income
Reg. 1.451-4Accounting for redemption of trading stamps and coupons
Reg. 1.451-6Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage
Reg. 1.451-7Election relating to livestock sold on account of drought
Reg. 1.453-1 - 1.453-2§§ 1453-1--1453-2 [Reserved]
Reg. 1.453-3Purchaser evidences of indebtedness payable on demand or readily tradable
Reg. 1.453-4 - 1.453.8§§ 1453-4--14538 [Reserved]
Reg. 1.453-9Gain or loss on disposition of installment obligations
Reg. 1.453-10[Reserved]
Reg. 1.453-11Installment obligations received from a liquidating corporation
Reg. 1.453-12Allocation of unrecaptured section 1250 gain reported on the installment method
Reg. 1.453A-0Table of contents
Reg. 1.453A-1Installment method of reporting income by dealers on personal property
Reg. 1.453A-2[Reserved]
Reg. 1.453A-3Requirements for adoption of or change to installment method by dealers in personal property
Reg. 1.454-1Obligations issued at discount
Reg. 1.455-1Treatment of prepaid subscription income
Reg. 1.455-2Scope of election under section 455
Reg. 1.455-3Method of allocation
Reg. 1.455-4Cessation of taxpayer's liability
Reg. 1.455-5Definitions and other rules
Reg. 1.455-6Time and manner of making election
Reg. 1.456-1Treatment of prepaid dues income
Reg. 1.456-2Scope of election under section 456
Reg. 1.456-3Method of allocation
Reg. 1.456-4Cessation of liability or existence
Reg. 1.456-5Definitions and other rules
Reg. 1.456-6Time and manner of making election
Reg. 1.456-7Transitional rule
Reg. 1.457-1General overviews of section 457
Reg. 1.457-2Definitions
Reg. 1.457-3General introduction to eligible plans
Reg. 1.457-4Annual deferrals, deferral limitations, and deferral agreements under eligible plans
Reg. 1.457-5Individual limitation for combined annual deferrals under multiple eligible plans
Reg. 1.457-6Timing of distributions under eligible plans
Reg. 1.457-7Taxation of Distributions Under Eligible Plans
Reg. 1.457-8Funding rules for eligible plans
Reg. 1.457-9Effect on eligible plans when not administered in accordance with eligibility requirements
Reg. 1.457-10Miscellaneous provisions
Reg. 1.457-11Tax treatment of participants if plan is not an eligible plan
Reg. 1.457-12Effective dates
Reg. 1.458-1Exclusion for certain returned magazines, paperbacks, or records
Reg. 1.458-2Manner of and time for making election
Reg. 1.460-0Outline of regulations under section 460
Reg. 1.460-1Long-term contracts
Reg. 1.460-2Long-term manufacturing contracts
Reg. 1.460-3Long-term construction contracts
Reg. 1.460-4Methods of accounting for long-term contracts
Reg. 1.460-5Cost allocation rules
Reg. 1.460-6Look-back method
Reg. 1.461-0Table of contents
Reg. 1.461-1General rule for taxable year of deduction
Reg. 1.461-2Contested liabilities
Reg. 1.461-3Prepaid interest [Reserved]
Reg. 1.461-4Economic performance
Reg. 1.461-5Recurring item exception
Reg. 1.461-6Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund
Reg. 1.465-1TAggregation of certain activities (temporary)
Reg. 1.465-8General rules; interest other than that of a creditor
Reg. 1.465-20Treatment of amounts borrowed from certain persons and amounts protected against loss
Reg. 1.465-27Qualified nonrecourse financing
Reg. 1.466-1Method of accounting for the redemption cost of qualified discount coupons
Reg. 1.466-2Special protective election for certain taxpayers
Reg. 1.466-3Manner of and time for making election under section 466
Reg. 1.466-4Manner of and time for making election under section 373(c) of the Revenue Act of 1978
Reg. 1.467-0Table of contents
Reg. 1.467-1Treatment of lessors and lessees generally
Reg. 1.467-2Rent accrual for section 467 rental agreements without adequate interest
Reg. 1.467-3Disqualified leasebacks and long-term agreements
Reg. 1.467-4Section 467 loan
Reg. 1.467-5Section 467 rental agreements with variable interest
Reg. 1.467-6Section 467 rental agreements with contingent payments [Reserved]
Reg. 1.467-7Section 467 recapture and other rules relating to dispositions and modifications
Reg. 1.467-8Automatic consent to change to constant rental accrual for certain rental agreements
Reg. 1.467-9Effective/applicability dates and automatic method changes for certain agreements
Reg. 1.468A-0Nuclear decommissioning costs; table of contents
Reg. 1.468A-1Nuclear decommissioning costs; general rules
Reg. 1.468A-2Treatment of electing taxpayer
Reg. 1.468A-3Ruling amount
Reg. 1.468A-4Treatment of nuclear decommissioning fund
Reg. 1.468A-5Nuclear decommissioning fund - miscellaneous provisions
Reg. 1.468A-6Disposition of an interest in a nuclear power plant
Reg. 1.468A-7Manner of and time for making election
Reg. 1.468A-8Special transfers to qualified funds pursuant to section 468A(f)
Reg. 1.468A-9Applicability dates
Reg. 1.468BDesignated settlement funds
Reg. 1.468B-0Table of contents
Reg. 1.468B-1Qualified settlement funds
Reg. 1.468B-2Taxation of qualified settlement funds and related administrative requirements
Reg. 1.468B-3Rules applicable to the transferor
Reg. 1.468B-4Taxability of distributions to claimants
Reg. 1.468B-5Effective dates and transition rules applicable to qualified settlement funds
Reg. 1.468B-6Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3)
Reg. 1.468B-7Pre-closing escrows
Reg. 1.468B-8Contingent-at-closing escrows [Reserved]
Reg. 1.468B-9Disputed ownership funds
Reg. 1.469-0Table of contents
Reg. 1.469-1General rules
Reg. 1.469-1TGeneral rules (temporary)
Reg. 1.469-2Passive activity loss
Reg. 1.469-2TPassive activity loss (temporary)
Reg. 1.469-3Passive activity credit
Reg. 1.469-3TPassive activity credit (temporary)
Reg. 1.469-4Definition of activity
Reg. 1.469-4TDefinition of activity (temporary)
Reg. 1.469-5Material participation
Reg. 1.469-5TMaterial participation (temporary)
Reg. 1.469-6Treatment of losses upon certain dispositions [Reserved]
Reg. 1.469-7Treatment of self-charged items of interest income and deduction
Reg. 1.469-8Application of section 469 to trust, estates, and their beneficiaries [Reserved]
Reg. 1.469-9Rules for certain rental real estate activities
Reg. 1.469-10Application of section 469 to publicly traded partnerships
Reg. 1.469-11Applicability date and transition rules
Reg. 1.471-1Need for inventories
Reg. 1.471-2Valuation of inventories
Reg. 1.471-3Inventories at cost
Reg. 1.471-4Inventories at cost or market, whichever is lower
Reg. 1.471-5Inventories by dealers in securities
Reg. 1.471-6Inventories of livestock raisers and other farmers
Reg. 1.471-7Inventories of miners and manufacturers
Reg. 1.471-8Inventories of retail merchants
Reg. 1.471-9Inventories of acquiring corporations
Reg. 1.471-10Applicability of long-term contract methods
Reg. 1.471-11Inventories of manufacturers
Reg. 1.472-1Last-in, first-out inventories
Reg. 1.472-2Requirements incident to adoption and use of LIFO inventory method
Reg. 1.472-3Time and manner of making election
Reg. 1.472-4Adjustments to be made by taxpayer
Reg. 1.472-5Revocation of election
Reg. 1.472-6Change from LIFO inventory method
Reg. 1.472-7Inventories of acquiring corporations
Reg. 1.472-8Dollar-value method of pricing LIFO inventories
Reg. 1.475-0Table of contents
Reg. 1.475(a)-1 - 1.475(a)-2§§ 1475(a)-1--1475(a)-2 [Reserved]
Reg. 1.475(a)-3Acquisition by a dealer of a security with a substituted basis
Reg. 1.475(a)-4Valuation safe harbor
Reg. 1.475(b)-1Scope of exemptions from mark-to-market requirement
Reg. 1.475(b)-2Exemptions - identification requirements
Reg. 1.475(b)-3[Reserved]
Reg. 1.475(c)-1Definitions - dealer in securities
Reg. 1.475(c)-2Definitions - security
Reg. 1.475(d)-1Character of gain or loss
Reg. 1.475(g)-1Effective dates
Reg. 1.481-1Adjustments in general
Reg. 1.481-2Limitation on tax
Reg. 1.481-3Adjustments attributable to pre-1954 years where change was not initiated by taxpayer
Reg. 1.481-4Adjustments taken into account with consent
Reg. 1.481-5Eligible terminated S corporation
Reg. 1.481-6Effective dates; applicability dates
Reg. 1.482-0Outline of regulations under section 482
Reg. 1.482-1Allocation of income and deductions among taxpayers
Reg. 1.482-1TAllocation of income and deductions among taxpayers (temporary)
Reg. 1.482-2Determination of taxable income in specific situations
Reg. 1.482-3Methods to determine taxable income in connection with a transfer of tangible property
Reg. 1.482-4Methods to determine taxable income in connection with a transfer of intangible property
Reg. 1.482-5Comparable profits method
Reg. 1.482-6Profit split method
Reg. 1.482-7Methods to determine taxable income in connection with a cost sharing arrangement
Reg. 1.482-8Examples of the best method rule
Reg. 1.482-9Methods to determine taxable income in connection with a controlled services transaction
Reg. 1.483-1Interest on certain deferred payments
Reg. 1.483-2Unstated interest
Reg. 1.483-3Test rate of interest applicable to a contract
Reg. 1.483-4Contingent payments
Reg. 1.482-1AAllocation of income and deductions among taxpayers
Reg. 1.482-2ADetermination of taxable income in specific situations
Reg. 1.482-7AMethods to determine taxable income in connection with a cost sharing arrangement
Reg. 1.484-1.500§ [Reserved]
Reg. 1.501(a)-1Exemption from taxation
Reg. 1.501(c)(2)-1Corporations organized to hold title to property for exempt organizations
Reg. 1.501(c)(3)-1Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals
Reg. 1.501(c)(4)-1Civic organizations and local associations of employees
Reg. 1.501(c)(5)-1Labor, agricultural, and horticultural organizations
Reg. 1.501(c)(6)-1Business leagues, chambers of commerce, real estate boards, and boards of trade
Reg. 1.501(c)(7)-1Social clubs
Reg. 1.501(c)(8)-1Fraternal beneficiary societies
Reg. 1.501(c)(9)-1Voluntary employees' beneficiary associations, in general
Reg. 1.501(c)(9)-2Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees
Reg. 1.501(c)(9)-3Voluntary employees' beneficiary associations; life, sick, accident, or other benefits
Reg. 1.501(c)(9)-4Voluntary employees' beneficiary associations; inurement
Reg. 1.501(c)(9)-5Voluntary employees' beneficiary associations; recordkeeping requirements
Reg. 1.501(c)(9)-6Voluntary employees' beneficiary associations; benefits includible in gross income
Reg. 1.501(c)(9)-7Voluntary employees' beneficiary associations; section 3(4) of ERISA
Reg. 1.501(c)(9)-8Voluntary employees' beneficiary associations; effective date
Reg. 1.501(c)(10)-1Certain fraternal beneficiary societies
Reg. 1.501(c)(12)-1Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations
Reg. 1.501(c)(13)-1Cemetery companies and crematoria
Reg. 1.501(c)(14)-1Credit unions and mutual insurance funds
Reg. 1.501(c)(15)-1Mutual insurance companies or associations
Reg. 1.501(c)(16)-1Corporations organized to finance crop operations
Reg. 1.501(c)(17)-1Supplemental unemployment benefit trusts
Reg. 1.501(c)(17)-2General rules
Reg. 1.501(c)(17)-3Relation to other sections of the Code
Reg. 1.501(c)(18)-1Certain funded pension trusts
Reg. 1.501(c)(19)-1War veterans organizations
Reg. 1.501(c)(21)-1Black lung trusts - certain terms
Reg. 1.501(c)(21)-2Same - trust instrument
Reg. 1.501(c)(29)-1CO-OP Health Insurance Issuers
Reg. 1.501(d)-1Religious and apostolic associations or corporations
Reg. 1.501(e)-1Cooperative hospital service organizations
Reg. 1.501(h)-1Application of the expenditure test to expenditures to influence legislation; introduction
Reg. 1.501(h)-2Electing the expenditure test
Reg. 1.501(h)-3Lobbying or grass roots expenditures normally in excess of ceiling amount
Reg. 1.501(r)-0Outline of regulations
Reg. 1.501(r)-1Definitions
Reg. 1.501(r)-2Failures to satisfy section 501(r)
Reg. 1.501(r)-3Community health needs assessments
Reg. 1.501(r)-4Financial assistance policy and emergency medical care policy
Reg. 1.501(r)-5Limitation on charges
Reg. 1.501(r)-6Billing and collection
Reg. 1.501(r)-7Effective/applicability dates
Reg. 1.502-1Feeder organizations
Reg. 1.503(a)-1Denial of exemption to certain organizations engaged in prohibited transactions
Reg. 1.503(b)-1Prohibited transactions
Reg. 1.503(c)-1Future status of organizations denied exemption
Reg. 1.503(d)-1Cross references
Reg. 1.503(e)-1Special rules
Reg. 1.503(e)-2Requirements
Reg. 1.503(e)-3Effective dates
Reg. 1.503(f)-1Loans by employers who are prohibited from pledging assets
Reg. 1.504-1Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption
Reg. 1.504-2Certain transfers made to avoid section 504(a)
Reg. 1.505(c)-1TQuestions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary)
Reg. 1.506-1Organizations required to notify Commissioner of intent to operate under section 501(c)(4)
Reg. 1.507-1General rule
Reg. 1.507-2Special rules; transfer to, or operation as, public charity
Reg. 1.507-3Special rules; transferee foundations
Reg. 1.507-4Imposition of tax
Reg. 1.507-5Aggregate tax benefit; in general
Reg. 1.507-6Substantial contributor defined
Reg. 1.507-7Value of assets
Reg. 1.507-8Liability in case of transfers
Reg. 1.507-9Abatement of taxes
Reg. 1.508-1Notices
Reg. 1.508-2Disallowance of certain charitable, etc, deductions
Reg. 1.508-3Governing instruments
Reg. 1.508-4Effective date
Reg. 1.509(a)-1Definition of private foundation
Reg. 1.509(a)-2Exclusion for certain organizations described in section 170(b)(1)(A)
Reg. 1.509(a)-3Broadly, publicly supported organizations
Reg. 1.509(a)-4Supporting organizations
Reg. 1.509(a)-5Special rules of attribution
Reg. 1.509(a)-6Classification under section 509(a)
Reg. 1.509(a)-7Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations
Reg. 1.509(b)-1Continuation of private foundation status
Reg. 1.509(c)-1Status of organization after termination of private foundation status
Reg. 1.509(d)-1Definition of support
Reg. 1.509(e)-1Definition of gross investment income
Reg. 1.511-1Imposition and rates of tax
Reg. 1.511-2Organizations subject to tax
Reg. 1.511-3Provisions generally applicable to the tax on unrelated business income
Reg. 1.511-4Minimum tax for tax preferences
Reg. 1.512(a)-1Definition
Reg. 1.512(a)-2Definition applicable to taxable years beginning before December 13, 1967
Reg. 1.512(a)-3[Reserved]
Reg. 1.512(a)-4Special rules applicable to war veterans organizations
Reg. 1.512(a)-5Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9) or (17) of section 501(c)
Reg. 1.512(b)-1Modifications
Reg. 1.512(c)-1Special rules applicable to partnerships; in general
Reg. 1.513-1Definition of unrelated trade or business
Reg. 1.513-2Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967
Reg. 1.513-3Qualified convention and trade show activity
Reg. 1.513-4Certain sponsorship not unrelated trade or business
Reg. 1.513-5Certain bingo games not unrelated trade or business
Reg. 1.513-6Certain hospital services not unrelated trade or business
Reg. 1.513-7Travel and tour activities of tax exempt organizations
Reg. 1.514(a)-1Unrelated debt-financed income and deductions
Reg. 1.514(a)-2Business lease rents and deductions for taxable years beginning before January 1, 1970
Reg. 1.514(b)-1Definition of debt-financed property
Reg. 1.514(c)-1Acquisition indebtedness
Reg. 1.514(c)-2Permitted allocations under section 514(c)(9)(E)
Reg. 1.514(d)-1Basis of debt-financed property acquired in corporate liquidation
Reg. 1.514(e)-1Allocation rules
Reg. 1.514(f)-1Definition of business lease
Reg. 1.514(g)-1Business lease indebtedness
Reg. 1.521-1Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521
Reg. 1.522-1Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521
Reg. 1.522-2Manner of taxation of cooperative associations subject to section 522
Reg. 1.522-3Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522
Reg. 1.522-4Taxable years affected
Reg. 1.527-1Political organizations; generally
Reg. 1.527-2Definitions
Reg. 1.527-3Exempt function income
Reg. 1.527-4Special rules for computation of political organization taxable income
Reg. 1.527-5Activities resulting in gross income to an individual or political organization
Reg. 1.527-6Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization
Reg. 1.527-7Newsletter funds
Reg. 1.527-8Effective date; filing requirements; and miscellaneous provisions
Reg. 1.527-9Special rule for principal campaign committees
Reg. 1.528-1Homeowners associations
Reg. 1.528-2Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property
Reg. 1.528-3Association property
Reg. 1.528-4Substantiality test
Reg. 1.528-5Source of income test
Reg. 1.528-6Expenditure test
Reg. 1.528-7Inurement
Reg. 1.528-8Election to be treated as a homeowners association
Reg. 1.528-9Exempt function income
Reg. 1.528-10Special rules for computation of homeowners association taxable income and tax
Reg. 1.529A-0Table of contents
Reg. 1.529A-1Exempt status of qualified ABLE program and definitions
Reg. 1.529A-2Qualified ABLE program
Reg. 1.529A-3Tax treatment
Reg. 1.529A-4Gift, estate, and generation-skipping transfer taxes
Reg. 1.529A-5Reporting of the establishment of and contributions to an ABLE account
Reg. 1.529A-6Reporting of distributions from and termination of an ABLE account
Reg. 1.529A-7Electronic furnishing of statements to designated beneficiaries and contributors
Reg. 1.529A-8Applicability dates and transition relief
Reg. 1.531-1Imposition of tax
Reg. 1.532-1Corporations subject to accumulated earnings tax
Reg. 1.533-1Evidence of purpose to avoid income tax
Reg. 1.533-2Statement required
Reg. 1.534-1Burden of proof as to unreasonable accumulations generally
Reg. 1.534-2Burden of proof as to unreasonable accumulations in cases before the Tax Court
Reg. 1.534-3Jeopardy assessments in Tax Court cases
Reg. 1.535-1Definition
Reg. 1.535-2Adjustments to taxable income
Reg. 1.535-3Accumulated earnings credit
Reg. 1.536-1Short taxable years
Reg. 1.537-1Reasonable needs of the business
Reg. 1.537-2Grounds for accumulation of earnings and profits
Reg. 1.537-3Business of the corporation
Reg. 1.541-1Imposition of tax
Reg. 1.542-1General rule
Reg. 1.542-2Gross income requirement
Reg. 1.542-3Stock ownership requirement
Reg. 1.542-4Corporations filing consolidated returns
Reg. 1.543-1Personal holding company income
Reg. 1.543-2Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities
Reg. 1.544-1Constructive ownership
Reg. 1.544-2Constructive ownership by reason of indirect ownership
Reg. 1.544-3Constructive ownership by reason of family and partnership ownership
Reg. 1.544-4Options
Reg. 1.544-5Convertible securities
Reg. 1.544-6Constructive ownership as actual ownership
Reg. 1.544-7Option rule in lieu of family and partnership rule
Reg. 1.545-1Definition
Reg. 1.545-2Adjustments to taxable income
Reg. 1.545-3Special adjustment to taxable income
Reg. 1.547-1General rule
Reg. 1.547-2Requirements for deficiency dividends
Reg. 1.547-3Claim for credit or refund
Reg. 1.547-4Effect on dividends paid deduction
Reg. 1.547-5Deduction denied in case of fraud or wilful failure to file timely return
Reg. 1.547-6Suspension of statute of limitations and stay of collection
Reg. 1.547-7Effective date
Reg. 1.551-1General rule
Reg. 1.551-2Amount included in gross income
Reg. 1.561-1Deduction for dividends paid
Reg. 1.561-2When dividends are considered paid
Reg. 1.562-1Dividends for which the dividends paid deduction is allowable
Reg. 1.562-2Preferential dividends
Reg. 1.562-3Distributions by a member of an affiliated group
Reg. 1.563-1Accumulated earnings tax
Reg. 1.563-2Personal holding company tax
Reg. 1.563-3Dividends considered as paid on last day of taxable year
Reg. 1.564-1Dividend carryover
Reg. 1.565-1General rule
Reg. 1.565-2Limitations
Reg. 1.565-3Effect of consent
Reg. 1.565-4Consent dividends and other distributions
Reg. 1.565-5Nonresident aliens and foreign corporations
Reg. 1.565-6Definitions
Reg. 1.581-1Banks
Reg. 1.581-2Mutual savings banks, building and loan associations, and cooperative banks
Reg. 1.581-3Definition of bank prior to September 28, 1962
Reg. 1.582-1Bad debts, losses, and gains with respect to securities held by financial institutions
Reg. 1.584-1Common trust funds
Reg. 1.584-2Income of participants in common trust fund
Reg. 1.584-3Computation of common trust fund income
Reg. 1.584-4Admission and withdrawal of participants in the common trust fund
Reg. 1.584-5Returns of banks with respect to common trust funds
Reg. 1.584-6Net operating loss deduction
Reg. 1.585-1Reserve for losses on loans of banks
Reg. 1.585-2Addition to reserve
Reg. 1.585-3Special rules
Reg. 1.585-4Reorganizations and asset acquisitions
Reg. 1.585-5Denial of bad debt reserves for large banks
Reg. 1.585-6Recapture method of changing from the reserve method of section 585
Reg. 1.585-7Elective cut-off method of changing from the reserve method of section 585
Reg. 1.585-8Rules for making and revoking elections under §§ 1585-6 and 1585-7
Reg. 1.591-1Deduction for dividends paid on deposits
Reg. 1.592-1Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks
Reg. 1.594-1Mutual savings banks conducting life insurance business
Reg. 1.596-1Limitation on dividends received deduction
Reg. 1.597-1Definitions
Reg. 1.597-2Taxation of FFA
Reg. 1.597-3Other rules
Reg. 1.597-4Bridge Banks and Agency Control
Reg. 1.597-5Taxable Transfers
Reg. 1.597-6Limitation on collection of federal income tax
Reg. 1.597-7Effective/applicability dates
Reg. 1.597-8Transitional rules for Federal financial assistance
Reg. 1.601-1Special deduction for bank affiliates
Reg. 1.611-0Regulatory authority
Reg. 1.611-1Allowance of deduction for depletion
Reg. 1.611-2Rules applicable to mines, oil and gas wells, and other natural deposits
Reg. 1.611-3Rules applicable to timber
Reg. 1.611-4Depletion as a factor in computing earnings and profits for dividend purposes
Reg. 1.611-5Depreciation of improvements
Reg. 1.612-1Basis for allowance of cost depletion
Reg. 1.612-2Allowable capital additions in case of mines
Reg. 1.612-3Depletion; treatment of bonus and advanced royalty
Reg. 1.612-4Charges to capital and to expense in case of oil and gas wells
Reg. 1.612-5Charges to capital and to expense in case of geothermal wells
Reg. 1.613-1Percentage depletion; general rule
Reg. 1.613-2Percentage depletion rates
Reg. 1.613-3Gross income from the property
Reg. 1.613-4Gross income from the property in the case of minerals other than oil and gas
Reg. 1.613-5Taxable income from the property
Reg. 1.613-6Statement to be attached to return when depletion is claimed on percentage basis
Reg. 1.613-7Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954
Reg. 1.613A-0Limitations on percentage depletion in the case of oil and gas wells; table of contents
Reg. 1.613A-1Post-1974 limitations on percentage depletion in case of oil and gas wells; general rule
Reg. 1.613A-2Exemption for certain domestic gas wells
Reg. 1.613A-3Exemption for independent producers and royalty owners
Reg. 1.613A-4Limitations on application of § 1613A-3 exemption
Reg. 1.613A-5Election under section 613A(c)(4)
Reg. 1.613A-6Recordkeeping requirements
Reg. 1.613A-7Definitions
Reg. 1.614-0Introduction
Reg. 1.614-1Definition of property
Reg. 1.614-2Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964
Reg. 1.614-3Rules relating to separate operating mineral interests in the case of mines
Reg. 1.614-4Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral interests for taxable years beginning before January 1, 1964, in the case of oil and gas wells
Reg. 1.614-5Special rules as to aggregating nonoperating mineral interests
Reg. 1.614-6Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined
Reg. 1.614-7Extension of time for performing certain acts
Reg. 1.614-8Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells
Reg. 1.615-1Pre-1970 exploration expenditures
Reg. 1.615-2Deduction of pre-1970 exploration expenditures in the year paid or incurred
Reg. 1.615-3Election to defer pre-1970 exploration expenditures
Reg. 1.615-4Limitation of amount deductible
Reg. 1.615-5Time for making election with respect to returns due on or before May 2, 1960
Reg. 1.615-6Election to deduct under section 615
Reg. 1.615-7Effect of transfer of mineral property
Reg. 1.615-8Termination of section 615
Reg. 1.615-9Notification under Tax Reform Act of 1969
Reg. 1.616-1Development expenditures
Reg. 1.616-2Election to defer
Reg. 1.616-3Time for making election with respect to returns due on or before May 2, 1960
Reg. 1.617-1Exploration expenditures
Reg. 1.617-2Limitation on amount deductible
Reg. 1.617-3Recapture of exploration expenditures
Reg. 1.617-4Treatment of gain from disposition of certain mining property
Reg. 1.617-5Effective/applicability date
Reg. 1.631-1Election to consider cutting as sale or exchange
Reg. 1.631-2Gain or loss upon the disposal of timber under cutting contract
Reg. 1.631-3Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest
Reg. 1.632-1Tax on sale of oil or gas properties
Reg. 1.636-1Treatment of production payments as loans
Reg. 1.636-2Production payments retained in leasing transactions
Reg. 1.636-3Definitions
Reg. 1.636-4Effective dates of section 636
Reg. 1.638-1Continental Shelf areas
Reg. 1.638-2Effective date
Reg. 1.639-1.640§ [Reserved]
Reg. 1.641[Reserved]
Reg. 1.641(a)-0Scope of subchapter J
Reg. 1.641(a)-1Imposition of tax; application of tax
Reg. 1.641(a)-2Gross income of estates and trusts
Reg. 1.641(b)-1Computation and payment of tax; deductions and credits of estates and trusts
Reg. 1.641(b)-2Filing of returns and payment of the tax
Reg. 1.641(b)-3Termination of estates and trusts
Reg. 1.641(c)-0Table of contents
Reg. 1.641(c)-1Electing small business trust
Reg. 1.642(a)(1)-1Partially tax-exempt interest
Reg. 1.642(a)(2)-1Foreign taxes
Reg. 1.642(a)(3)-1Dividends received by an estate or trust
Reg. 1.642(a)(3)-2Time of receipt of dividends by beneficiary
Reg. 1.642(a)(3)-3Cross reference
Reg. 1.642(b)-1Deduction for personal exemption
Reg. 1.642(c)-0Effective dates
Reg. 1.642(c)-1Unlimited deduction for amounts paid for a charitable purpose
Reg. 1.642(c)-2Unlimited deduction for amounts permanently set aside for a charitable purpose
Reg. 1.642(c)-3Adjustments and other special rules for determining unlimited charitable contributions deduction
Reg. 1.642(c)-4Nonexempt private foundations
Reg. 1.642(c)-5Definition of pooled income fund
Reg. 1.642(c)-6Valuation of a remainder interest in property transferred to a pooled income fund
Reg. 1.642(c)-7Transitional rules with respect to pooled income funds
Reg. 1.642(d)-1Net operating loss deduction
Reg. 1.642(e)-1Depreciation and depletion
Reg. 1.642(f)-1Amortization deductions
Reg. 1.642(g)-1Disallowance of double deductions; in general
Reg. 1.642(g)-2Deductions included
Reg. 1.642(h)-1Unused loss carryovers on termination of an estate or trust
Reg. 1.642(h)-2Excess deductions on termination of an estate or trust
Reg. 1.642(h)-3Meaning of “beneficiaries succeeding to the property of the estate or trust”
Reg. 1.642(h)-4Allocation
Reg. 1.642(h)-5Examples
Reg. 1.642(i)-1Certain distributions by cemetery perpetual care funds
Reg. 1.642(i)-2Definitions
Reg. 1.643(a)-0Distributable net income; deduction for distributions; in general
Reg. 1.643(a)-1Deduction for distributions
Reg. 1.643(a)-2Deduction for personal exemption
Reg. 1.643(a)-3Capital gains and losses
Reg. 1.643(a)-4Extraordinary dividends and taxable stock dividends
Reg. 1.643(a)-5Tax-exempt interest
Reg. 1.643(a)-6Income of foreign trust
Reg. 1.643(a)-7Dividends
Reg. 1.643(a)-8Certain distributions by charitable remainder trusts
Reg. 1.643(b)-1Definition of income
Reg. 1.643(b)-2Dividends allocated to corpus
Reg. 1.643(c)-1Definition of “beneficiary”
Reg. 1.643(d)-1Definition of “foreign trust created by a United States person”
Reg. 1.643(d)-2Illustration of the provisions of section 643
Reg. 1.643(f)-1Treatment of multiple trusts
Reg. 1.643(h)-1Distributions by certain foreign trusts through intermediaries
Reg. 1.642(c)-6AValuation of charitable remainder interests for which the valuation date is before May 1, 2009
Reg. 1.645-1Election by certain revocable trusts to be treated as part of estate
Reg. 1.651(a)-1Simple trusts; deduction for distributions; in general
Reg. 1.651(a)-2Income required to be distributed currently
Reg. 1.651(a)-3Distribution of amounts other than income
Reg. 1.651(a)-4Charitable purposes
Reg. 1.651(a)-5Estates
Reg. 1.651(b)-1Deduction for distributions to beneficiaries
Reg. 1.652(a)-1Simple trusts; inclusion of amounts in income of beneficiaries
Reg. 1.652(a)-2Distributions in excess of distributable net income
Reg. 1.652(b)-1Character of amounts
Reg. 1.652(b)-2Allocation of income items
Reg. 1.652(b)-3Allocation of deductions
Reg. 1.652(c)-1Different taxable years
Reg. 1.652(c)-2Death of individual beneficiaries
Reg. 1.652(c)-3Termination of existence of other beneficiaries
Reg. 1.652(c)-4Illustration of the provisions of sections 651 and 652
Reg. 1.661(a)-1Estates and trusts accumulating income or distributing corpus; general
Reg. 1.661(a)-2Deduction for distributions to beneficiaries
Reg. 1.661(b)-1Character of amounts distributed; in general
Reg. 1.661(b)-2Character of amounts distributed when charitable contributions are made
Reg. 1.661(c)-1Limitation on deduction
Reg. 1.661(c)-2Illustration of the provisions of section 661
Reg. 1.662(a)-1Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general
Reg. 1.662(a)-2Currently distributable income
Reg. 1.662(a)-3Other amounts distributed
Reg. 1.662(a)-4Amounts used in discharge of a legal obligation
Reg. 1.662(b)-1Character of amounts; when no charitable contributions are made
Reg. 1.662(b)-2Character of amounts; when charitable contributions are made
Reg. 1.662(c)-1Different taxable years
Reg. 1.662(c)-2Death of individual beneficiary
Reg. 1.662(c)-3Termination of existence of other beneficiaries
Reg. 1.662(c)-4Illustration of the provisions of sections 661 and 662
Reg. 1.663(a)-1Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc
Reg. 1.663(a)-2Charitable, etc, distributions
Reg. 1.663(a)-3Denial of double deduction
Reg. 1.663(b)-1Distributions in first 65 days of taxable year; scope
Reg. 1.663(b)-2Election
Reg. 1.663(c)-1Separate shares treated as separate trusts or as separate estates; in general
Reg. 1.663(c)-2Rules of administration
Reg. 1.663(c)-3Applicability of separate share rule to certain trusts
Reg. 1.663(c)-4Applicability of separate share rule to estates and qualified revocable trusts
Reg. 1.663(c)-5Examples
Reg. 1.663(c)-6Effective dates
Reg. 1.664-1Charitable remainder trusts
Reg. 1.664-2Charitable remainder annuity trust
Reg. 1.664-3Charitable remainder unitrust
Reg. 1.664-4Calculation of the fair market value of the remainder interest in a charitable remainder unitrust
Reg. 1.665(a)-0Excess distributions by trusts; scope of subpart D
Reg. 1.665(a)-1Undistributed net income
Reg. 1.665(b)-1Accumulation distributions of trusts other than certain foreign trusts; in general
Reg. 1.665(b)-2Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a US person)
Reg. 1.665(b)-3Exclusions under section 663(a)(1)
Reg. 1.665(c)-1Accumulation distributions of certain foreign trusts; in general
Reg. 1.665(c)-2Indirect payments to the beneficiary
Reg. 1.665(d)-1Taxes imposed on the trust
Reg. 1.665(e)-1Preceding taxable year
Reg. 1.665(e)-2Application of separate share rule
Reg. 1.666(a)-1AAmount allocated
Reg. 1.666(b)-1ATotal taxes deemed distributed
Reg. 1.666(c)-1APro rata portion of taxes deemed distributed
Reg. 1.666(c)-2AIllustration of the provisions of section 666 (a), (b), and (c)
Reg. 1.666(d)-1AInformation required from trusts
Reg. 1.666(a)-1Amount allocated
Reg. 1.666(b)-1Total taxes deemed distributed
Reg. 1.666(c)-1Pro rata portion of taxes deemed distributed
Reg. 1.666(c)-2Illustration of the provisions of section 666
Reg. 1.667-1Denial of refund to trusts
Reg. 1.667(a)-1A[Reserved]
Reg. 1.667(b)-1AAuthorization of credit to beneficiary for taxes imposed on the trust
Reg. 1.668(a)-1AAmounts treated as received in prior taxable years; inclusion in gross income
Reg. 1.668(a)-2AAllocation among beneficiaries; in general
Reg. 1.668(a)-3ADetermination of tax
Reg. 1.668(b)-1ATax on distribution
Reg. 1.668(b)-2ASpecial rules applicable to section 668
Reg. 1.668(b)-3AComputation of the beneficiary's income and tax for a prior taxable year
Reg. 1.668(b)-4AInformation requirements with respect to beneficiary
Reg. 1.668(a)-1Amounts treated as received in prior taxable years; inclusion in gross income
Reg. 1.668(a)-2Allocation among beneficiaries; in general
Reg. 1.668(a)-3Excluded amounts
Reg. 1.668(a)-4Tax attributable to throwback
Reg. 1.668(b)-1Credit for taxes paid by the trust
Reg. 1.668(b)-2Illustration of the provisions of subpart D
Reg. 1.669(a)-1Limitation on tax
Reg. 1.669(a)-2Rules applicable to section 669 computations
Reg. 1.669(a)-3Tax computed by the exact throwback method
Reg. 1.669(a)-4Tax attributable to short-cut throwback method
Reg. 1.669(b)-1Information requirements
Reg. 1.669(b)-2Manner of exercising election
Reg. 1.664-4AValuation of charitable remainder interests for which the valuation date is before May 1, 2009
Reg. 1.665(a)-0AExcess distributions by trusts; scope of subpart D
Reg. 1.665(a)-1AUndistributed net income
Reg. 1.665(b)-1AAccumulation distributions
Reg. 1.665(b)-2ASpecial rules for accumulation distributions made in taxable years beginning before January 1, 1974
Reg. 1.665(c)-1ASpecial rule applicable to distributions by certain foreign trusts
Reg. 1.665(d)-1ATaxes imposed on the trust
Reg. 1.665(e)-1APreceding taxable year
Reg. 1.665(f)-1A[Reserved]
Reg. 1.665(g)-1A[Reserved]
Reg. 1.665(g)-2AApplication of separate share rule
Reg. 1.671-1Grantors and others treated as substantial owners; scope
Reg. 1.671-2Applicable principles
Reg. 1.671-3Attribution or inclusion of income, deductions, and credits against tax
Reg. 1.671-4Method of reporting
Reg. 1.671-5Reporting for widely held fixed investment trusts
Reg. 1.672(a)-1Definition of adverse party
Reg. 1.672(b)-1Nonadverse party
Reg. 1.672(c)-1Related or subordinate party
Reg. 1.672(d)-1Power subject to condition precedent
Reg. 1.672(f)-1Foreign persons not treated as owners
Reg. 1.672(f)-2Certain foreign corporations
Reg. 1.672(f)-3Exceptions to general rule
Reg. 1.672(f)-4Recharacterization of purported gifts
Reg. 1.672(f)-5Special rules
Reg. 1.673(a)-1Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule
Reg. 1.673(b)-1Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969)
Reg. 1.673(c)-1Reversionary interest after income beneficiary's death
Reg. 1.673(d)-1Postponement of date specified for reacquisition
Reg. 1.674(a)-1Power to control beneficial enjoyment; scope of section 674
Reg. 1.674(b)-1Excepted powers exercisable by any person
Reg. 1.674(c)-1Excepted powers exercisable only by independent trustees
Reg. 1.674(d)-1Excepted powers exercisable by any trustee other than grantor or spouse
Reg. 1.674(d)-2Limitations on exceptions in section 674 (b), (c), and (d)
Reg. 1.675-1Administrative powers
Reg. 1.676(a)-1Power to revest title to portion of trust property in grantor; general rule
Reg. 1.676(b)-1Powers exercisable only after a period of time
Reg. 1.677(a)-1Income for benefit of grantor; general rule
Reg. 1.677(b)-1Trusts for support
Reg. 1.678(a)-1Person other than grantor treated as substantial owner; general rule
Reg. 1.678(b)-1If grantor is treated as the owner
Reg. 1.678(c)-1Trusts for support
Reg. 1.678(d)-1Renunciation of power
Reg. 1.679-0Outline of major topics
Reg. 1.679-1US transferor treated as owner of foreign trust
Reg. 1.679-2Trusts treated as having a US beneficiary
Reg. 1.679-3Transfers
Reg. 1.679-4Exceptions to general rule
Reg. 1.679-5Pre-immigration trusts
Reg. 1.679-6Outbound migrations of domestic trusts
Reg. 1.679-7Effective dates
Reg. 1.681(a)-1Limitation on charitable contributions deductions of trusts; scope of section 681
Reg. 1.681(a)-2Limitation on charitable contributions deduction of trusts with trade or business income
Reg. 1.681(b)-1Cross reference
Reg. 1.682(a)-1Income of trust in case of divorce, etc
Reg. 1.682(b)-1Application of trust rules to alimony payments
Reg. 1.682(c)-1Definitions
Reg. 1.683-1Applicability of provisions; general rule
Reg. 1.683-2Exceptions
Reg. 1.683-3Application of the 65-day rule of the Internal Revenue Code of 1939
Reg. 1.684-1Recognition of gain on transfers to certain foreign trusts and estates
Reg. 1.684-2Transfers
Reg. 1.684-3Exceptions to general rule of gain recognition
Reg. 1.684-4Outbound migrations of domestic trusts
Reg. 1.684-5Effective/applicability dates
Reg. 1.691(a)-1Income in respect of a decedent
Reg. 1.691(a)-2Inclusion in gross income by recipients
Reg. 1.691(a)-3Character of gross income
Reg. 1.691(a)-4Transfer of right to income in respect of a decedent
Reg. 1.691(a)-5Installment obligations acquired from decedent
Reg. 1.691(b)-1Allowance of deductions and credit in respect to decedents
Reg. 1.691(c)-1Deduction for estate tax attributable to income in respect of a decedent
Reg. 1.691(c)-2Estates and trusts
Reg. 1.691(d)-1Amounts received by surviving annuitant under joint and survivor annuity contract
Reg. 1.691(e)-1Installment obligations transmitted at death when prior law applied
Reg. 1.691(f)-1Cross reference
Reg. 1.692-1Abatement of income taxes of certain members of the Armed Forces of the United States upon death
Reg. 1.701-1Partners, not partnership, subject to tax
Reg. 1.701-2Anti-abuse rule
Reg. 1.702-1Income and credits of partner
Reg. 1.702-2Net operating loss deduction of partner
Reg. 1.702-3T4-Year spread (temporary)
Reg. 1.703-1Partnership computations
Reg. 1.704-1Partner's distributive share
Reg. 1.704-1TPartner's distributive share (temporary)
Reg. 1.704-2Allocations attributable to nonrecourse liabilities
Reg. 1.704-3Contributed property
Reg. 1.704-4Distribution of contributed property
Reg. 1.705-1Determination of basis of partner's interest
Reg. 1.705-2Basis adjustments coordinating sections 705 and 1032
Reg. 1.706-0Table of contents
Reg. 1.706-1Taxable years of partner and partnership
Reg. 1.706-2Certain allocable cash to as is items [Reserved]
Reg. 1.706-2TTemporary regulations; question and answer under the Tax Reform Act of 1984
Reg. 1.706-3Items attributable to interest in lower tier partnership [Reserved]
Reg. 1.706-4Determination of distributive share when a partner's interest varies
Reg. 1.706-5Taxable year determination
Reg. 1.707-0Table of contents
Reg. 1.707-1Transactions between partner and partnership
Reg. 1.707-2Disguised payments for services [Reserved]
Reg. 1.707-3Disguised sales of property to partnership; general rules
Reg. 1.707-4Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures
Reg. 1.707-5Disguised sales of property to partnership; special rules relating to liabilities
Reg. 1.707-6Disguised sales of property by partnership to partner; general rules
Reg. 1.707-7Disguised sales of partnership interests [Reserved]
Reg. 1.707-8Disclosure of certain information
Reg. 1.707-9Effective dates and transitional rules
Reg. 1.708-1Continuation of partnership
Reg. 1.709-1Treatment of organization and syndication costs
Reg. 1.709-2Definitions
Reg. 1.721-1Nonrecognition of gain or loss on contribution
Reg. 1.721(c)-1Overview, definitions, and rules of general application
Reg. 1.721(c)-2Recognition of gain on certain contributions of property to partnerships with related foreign partners
Reg. 1.721(c)-3Gain deferral method
Reg. 1.721(c)-4Acceleration events
Reg. 1.721(c)-5Acceleration event exceptions
Reg. 1.721(c)-6Procedural and reporting requirements
Reg. 1.721(c)-7Examples
Reg. 1.721-2Noncompensatory options
Reg. 1.722-1Basis of contributing partner's interest
Reg. 1.723-1Basis of property contributed to partnership
Reg. 1.731-1Extent of recognition of gain or loss on distribution
Reg. 1.731-2Partnership distributions of marketable securities
Reg. 1.732-1Basis of distributed property other than money
Reg. 1.732-2Special partnership basis of distributed property
Reg. 1.732-3Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner
Reg. 1.733-1Basis of distributee partner's interest
Reg. 1.734-1Optional adjustment to basis of undistributed partnership property
Reg. 1.734-2Adjustment after distribution to transferee partner
Reg. 1.735-1Character of gain or loss on disposition of distributed property
Reg. 1.736-1Payments to a retiring partner or a deceased partner's successor in interest
Reg. 1.737-1Recognition of precontribution gain
Reg. 1.737-2Exceptions and special rules
Reg. 1.737-3Basis adjustments; Recovery rules
Reg. 1.737-4Anti-abuse rule
Reg. 1.737-5Effective dates
Reg. 1.741-1Recognition and character of gain or loss on sale or exchange
Reg. 1.742-1Basis of transferee partner's interest
Reg. 1.743-1Optional adjustment to basis of partnership property
Reg. 1.751-1Unrealized receivables and inventory items
Reg. 1.752-0Table of contents
Reg. 1.752-1Treatment of partnership liabilities
Reg. 1.752-2Partner's share of recourse liabilities
Reg. 1.752-2TPartner's share of recourse liabilities (temporary)
Reg. 1.752-3Partner's share of nonrecourse liabilities
Reg. 1.752-4Special rules
Reg. 1.752-5Effective dates and transition rules
Reg. 1.752-6Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003
Reg. 1.752-7Partnership assumption of partner's liability on or after June 24, 2003
Reg. 1.753-1Partner receiving income in respect of decedent
Reg. 1.754-1Time and manner of making election to adjust basis of partnership property
Reg. 1.755-1Rules for allocation of basis
Reg. 1.761-1Terms defined
Reg. 1.761-2Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code
Reg. 1.761-3Certain option holders treated as partners
Reg. 1.771-1Effective date
Reg. 1.801-1Definitions
Reg. 1.801-2Taxable years affected
Reg. 1.801-3Definitions
Reg. 1.801-4Life insurance reserves
Reg. 1.801-5Total reserves
Reg. 1.801-6Adjustments in reserves for policy loans
Reg. 1.801-7[Reserved]
Reg. 1.801-8Contracts with reserves based on segregated asset accounts
Reg. 1.802(b)-1[Reserved]
Reg. 1.802-2[Reserved]
Reg. 1.802-3Tax imposed on life insurance companies
Reg. 1.804-3Gross investment income of a life insurance company
Reg. 1.804-4Investment yield of a life insurance company
Reg. 1.806-1 - 1.806-2§§ 1806-1--1806-2 [Reserved]
Reg. 1.806-3Certain changes in reserves and assets
Reg. 1.807-1Computation of life insurance reserves
Reg. 1.807-2Cross-reference
Reg. 1.807-3Reporting of reserves
Reg. 1.807-4Adjustment for change in computing reserves
Reg. 1.809-1 - 1.809-3§§ 1809-1--1809-3 [Reserved]
Reg. 1.809-4Gross amount
Reg. 1.809-5Deductions
Reg. 1.809-6Modifications
Reg. 1.810-1[Reserved]
Reg. 1.810-2Rules for certain reserves
Reg. 1.811-1Taxable years affected
Reg. 1.811-2Dividends to policyholders
Reg. 1.811-3Cross-reference
Reg. 1.812-1Taxable years affected
Reg. 1.812-2Operations loss deduction
Reg. 1.812-3Computation of loss from operations
Reg. 1.812-4Operations loss carrybacks and operations loss carryovers
Reg. 1.812-5Offset
Reg. 1.812-6New company defined
Reg. 1.812-7Application of subtitle A and subtitle F
Reg. 1.812-8Illustration of operations loss carrybacks and carryovers
Reg. 1.812-9Cross-reference
Reg. 1.815-1Taxable years affected
Reg. 1.815-2Distributions to shareholders
Reg. 1.815-3Shareholders surplus account
Reg. 1.815-4Policyholders surplus account
Reg. 1.815-5Other accounts defined
Reg. 1.815-6Special rules
Reg. 1.816-1Life insurance reserves
Reg. 1.817-1Taxable years affected
Reg. 1.817-2Treatment of capital gains and losses
Reg. 1.817-3Gain on property held on December 31, 1958, and certain substituted property acquired after 1958
Reg. 1.817-4Special rules
Reg. 1.817-5Diversification requirements for variable annuity, endowment, and life insurance contracts
Reg. 1.817A-0Table of contents
Reg. 1.817A-1Certain modified guaranteed contracts
Reg. 1.818-1Taxable years affected
Reg. 1.818-2Accounting provisions
Reg. 1.818-3Amortization of premium and accrual of discount
Reg. 1.818-4[Reserved]
Reg. 1.818-5Short taxable years
Reg. 1.818-6Transitional rule for change in method of accounting
Reg. 1.818-7Denial of double deductions
Reg. 1.818-8Special rules relating to consolidated returns and certain capital losses
Reg. 1.819-1Taxable years affected
Reg. 1.819-2Foreign life insurance companies
Reg. 1.822-1 - 1.822-2§§ 1822-1--1822-2 [Reserved]
Reg. 1.822-3Amortization of premium and accrual of discount
Reg. 1.822-4Taxable years affected
Reg. 1.822-5Mutual insurance company taxable income
Reg. 1.822-6Real estate owned and occupied
Reg. 1.822-7Amortization of premium and accrual of discount
Reg. 1.822-8Determination of taxable investment income
Reg. 1.822-9Real estate owned and occupied
Reg. 1.822-10Amortization of premium and accrual of discount
Reg. 1.822-11Net premiums
Reg. 1.822-12Dividends to policyholders
Reg. 1.826-1Election by reciprocal underwriters and interinsurers
Reg. 1.826-2Special rules applicable to electing reciprocals
Reg. 1.826-3Attorney-in-fact of electing reciprocals
Reg. 1.826-4Allocation of expenses
Reg. 1.826-5Attribution of tax
Reg. 1.826-6Credit or refund
Reg. 1.826-7Examples
Reg. 1.831-1Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies
Reg. 1.831-2Taxable years affected
Reg. 1.831-3Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years beginning after December 31, 1962
Reg. 1.832-1Gross income
Reg. 1.832-2Deductions
Reg. 1.832-3Taxable years affected
Reg. 1.832-4Gross income
Reg. 1.832-5Deductions
Reg. 1.832-6Policyholders of mutual fire or flood insurance companies operating on the basis of premium deposits
Reg. 1.833-1Medical loss ratio under section 833(c)(5)
Reg. 1.846-1Application of discount factors
Reg. 1.848-0Outline of regulations under section 848
Reg. 1.848-1Definitions and special provisions
Reg. 1.848-2Determination of net premiums
Reg. 1.848-3Interim rules for certain reinsurance agreements
Reg. 1.849-1.850§ [Reserved]
Reg. 1.851-1Definition of regulated investment company
Reg. 1.851-2Limitations
Reg. 1.851-3Rules applicable to section 851(b)(3)
Reg. 1.851-4Determination of status
Reg. 1.851-5Examples
Reg. 1.851-6Investment companies furnishing capital to development corporations
Reg. 1.851-7Certain unit investment trusts
Reg. 1.852-1Taxation of regulated investment companies
Reg. 1.852-2Method of taxation of regulated investment companies
Reg. 1.852-3Investment company taxable income
Reg. 1.852-4Method of taxation of shareholders of regulated investment companies
Reg. 1.852-5Earnings and profits of a regulated investment company
Reg. 1.852-6Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company
Reg. 1.852-7Additional information required in returns of shareholders
Reg. 1.852-8Information returns
Reg. 1.852-9Special procedural requirements applicable to designation under section 852(b)(3)(D)
Reg. 1.852-10Distributions in redemption of interests in unit investment trusts
Reg. 1.852-11Treatment of certain losses attributable to periods after October 31 of a taxable year
Reg. 1.852-12Non-RIC earnings and profits
Reg. 1.853-1Foreign tax credit allowed to shareholders
Reg. 1.853-2Effect of election
Reg. 1.853-3Notice to shareholders
Reg. 1.853-4Manner of making election
Reg. 1.854-1Limitations applicable to dividends received from regulated investment company
Reg. 1.854-2Notice to shareholders
Reg. 1.854-3Definitions
Reg. 1.855-1Dividends paid by regulated investment company after close of taxable year
Reg. 1.856-0Revenue Act of 1978 amendments not included
Reg. 1.856-1Definition of real estate investment trust
Reg. 1.856-2Limitations
Reg. 1.856-3Definitions
Reg. 1.856-4Rents from real property
Reg. 1.856-5Interest
Reg. 1.856-6Foreclosure property
Reg. 1.856-7Certain corporations, etc, that are considered to meet the gross income requirements
Reg. 1.856-8Revocation or termination of election
Reg. 1.856-9Treatment of certain qualified REIT subsidiaries
Reg. 1.856-10Definition of real property
Reg. 1.857-1Taxation of real estate investment trusts
Reg. 1.857-2Real estate investment trust taxable income and net capital gain
Reg. 1.857-3Net income from foreclosure property
Reg. 1.857-4Tax imposed by reason of the failure to meet certain source-of-income requirements
Reg. 1.857-5Net income and loss from prohibited transactions
Reg. 1.857-6Method of taxation of shareholders of real estate investment trusts
Reg. 1.857-7Earnings and profits of a real estate investment trust
Reg. 1.857-8Records to be kept by a real estate investment trust
Reg. 1.857-9Information required in returns of shareholders
Reg. 1.857-10Information returns
Reg. 1.857-11Non-REIT earnings and profits
Reg. 1.858-1Dividends paid by a real estate investment trust after close of taxable year
Reg. 1.860-1Deficiency dividends
Reg. 1.860-2Requirements for deficiency dividends
Reg. 1.860-3Interest and additions to tax
Reg. 1.860-4Claim for credit or refund
Reg. 1.860-5Effective date
Reg. 1.860A-0Outline of REMIC provisions
Reg. 1.860A-1Effective dates and transition rules
Reg. 1.860C-1Taxation of holders of residual interests
Reg. 1.860C-2Determination of REMIC taxable income or net loss
Reg. 1.860D-1Definition of a REMIC
Reg. 1.860E-1Treatment of taxable income of a residual interest holder in excess of daily accruals
Reg. 1.860E-2Tax on transfers of residual interests to certain organizations
Reg. 1.860F-1Qualified liquidations
Reg. 1.860F-2Transfers to a REMIC
Reg. 1.860F-4REMIC reporting requirements and other administrative rules
Reg. 1.860G-1Definition of regular and residual interests
Reg. 1.860G-2Other rules
Reg. 1.860G-3Treatment of foreign persons
Reg. 1.861-1Income from sources within the United States
Reg. 1.861-2Interest
Reg. 1.861-3Dividends
Reg. 1.861-4Compensation for labor or personal services
Reg. 1.861-5Rentals and royalties
Reg. 1.861-6Sale of real property
Reg. 1.861-7Sale of personal property
Reg. 1.861-8Computation of taxable income from sources within the United States and from other sources and activities
Reg. 1.861-8TComputation of taxable income from sources within the United States and from other sources and activities (temporary)
Reg. 1.861-9Allocation and apportionment of interest expense and rules for asset-based apportionment
Reg. 1.861-9TAllocation and apportionment of interest expense (temporary)
Reg. 1.861-10Special allocations of interest expense
Reg. 1.861-10TSpecial allocations of interest expense (temporary)
Reg. 1.861-11Special rules for allocating and apportioning interest expense of an affiliated group of corporations
Reg. 1.861-11TSpecial rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary)
Reg. 1.861-12Characterization rules and adjustments for certain assets
Reg. 1.861-12TCharacterization rules and adjustments for certain assets (temporary)
Reg. 1.861-13Special rules for characterization of controlled foreign corporation stock
Reg. 1.861-13TTransition rules for interest expenses (temporary regulations)
Reg. 1.861-14Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations
Reg. 1.861-14TSpecial rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group of corporations (temporary)
Reg. 1.861-15Income from certain aircraft or vessels first leased on or before December 28, 1980
Reg. 1.861-16Income from certain craft first leased after December 28, 1980
Reg. 1.861-17Allocation and apportionment of research and experimental expenditures
Reg. 1.861-18Classification of transactions involving computer programs
Reg. 1.861-20xxx
Reg. 1.862-1Income specifically from sources without the United States
Reg. 1.863-0Table of contents
Reg. 1.863-1Allocation of gross income under section 863(a)
Reg. 1.863-2Allocation and apportionment of taxable income
Reg. 1.863-3Allocation and apportionment of income from certain sales of inventory
Reg. 1.863-3AIncome from the sale of personal property derived partly from within and partly from without the United States
Reg. 1.863-3ATIncome from the sale of personal property derived partly from within and partly from without the United States (temporary regulations)
Reg. 1.863-4Certain transportation services
Reg. 1.863-6Income from sources within a foreign country
Reg. 1.863-7Allocation of income attributable to certain notional principal contracts under section 863(a)
Reg. 1.863-8Source of income derived from space and ocean activity under section 863(d)
Reg. 1.863-9Source of income derived from communications activity under section 863(a), (d), and (e)
Reg. 1.863-10Source of income from a qualified fails charge
Reg. 1.864-1Meaning of sale, etc
Reg. 1.864-2Trade or business within the United States
Reg. 1.864-3Rules for determining income effectively connected with US business of nonresident aliens or foreign corporations
Reg. 1.864-4US source income effectively connected with US business
Reg. 1.864-5Foreign source income effectively connected with US business
Reg. 1.864-6Income, gain, or loss attributable to an office or other fixed place of business in the United States
Reg. 1.864-7Definition of office or other fixed place of business
Reg. 1.864-8TTreatment of related person factoring income (temporary)
Reg. 1.864(c)(8)-1Gain or loss by foreign persons on the disposition of certain partnership interests
Reg. 1.865-1Loss with respect to personal property other than stock
Reg. 1.865-2Loss with respect to stock
Reg. 1.871-1Classification and manner of taxing alien individuals
Reg. 1.871-2Determining residence of alien individuals
Reg. 1.871-3Residence of alien seamen
Reg. 1.871-4Proof of residence of aliens
Reg. 1.871-5Loss of residence by an alien
Reg. 1.871-6Duty of witholding agent to determine status of alien payees
Reg. 1.871-7Taxation of nonresident alien individuals not engaged in US business
Reg. 1.871-8Taxation of nonresident alien individuals engaged in US business or treated as having effectively connected income
Reg. 1.871-9Nonresident alien students or trainees deemed to be engaged in US business
Reg. 1.871-10Election to treat real property income as effectively connected with US business
Reg. 1.871-11Gains from sale or exchange of patents, copyrights, or similar property
Reg. 1.871-12Determination of tax on treaty income
Reg. 1.871-13Taxation of individuals for taxable year of change of US citizenship or residence
Reg. 1.871-14Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments
Reg. 1.871-15Treatment of dividend equivalents
Reg. 1.872-1Gross income of nonresident alien individuals
Reg. 1.872-2Exclusions from gross income of nonresident alien individuals
Reg. 1.873-1Deductions allowed nonresident alien individuals
Reg. 1.874-1Allowance of deductions and credits to nonresident alien individuals
Reg. 1.875-1Partnerships
Reg. 1.875-2Beneficiaries of estates or trusts
Reg. 1.876-1Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
Reg. 1.879-1Treatment of community income
Reg. 1.881-0Table of contents
Reg. 1.881-1Manner of taxing foreign corporations
Reg. 1.881-2Taxation of foreign corporations not engaged in US business
Reg. 1.881-3Conduit financing arrangements
Reg. 1.881-4Recordkeeping requirements concerning conduit financing arrangements
Reg. 1.881-5Exception for certain possessions corporations
Reg. 1.882-0Table of contents
Reg. 1.882-1Taxation of foreign corporations engaged in US business or of foreign corporations treated as having effectively connected income
Reg. 1.882-2Income of foreign corporations treated as effectively connected with US business
Reg. 1.882-3Gross income of a foreign corporation
Reg. 1.882-4Allowance of deductions and credits to foreign corporations
Reg. 1.882-5Determination of interest deduction
Reg. 1.883-0Outline of major topics
Reg. 1.883-1Exclusion of income from the international operation of ships or aircraft
Reg. 1.883-2Treatment of publicly-traded corporations
Reg. 1.883-3Treatment of controlled foreign corporations
Reg. 1.883-4Qualified shareholder stock ownership test
Reg. 1.883-5Effective/applicability dates
Reg. 1.884-0Overview of regulation provisions for section 884
Reg. 1.884-1Branch profits tax
Reg. 1.884-2Special rules for termination or incorporation of a US trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary
Reg. 1.884-2TSpecial rules for termination or incorporation of a US trade or business or liquidation or reorganization of a foreign corporation or its domestic subsidiary (temporary)
Reg. 1.884-3TCoordination of branch profits tax with second-tier withholding (temporary) [Reserved]
Reg. 1.884-4Branch-level interest tax
Reg. 1.884-5Qualified resident
Reg. 1.891Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries
Reg. 1.892-1TPurpose and scope of regulations (temporary regulations)
Reg. 1.892-2TForeign government defined (temporary regulations)
Reg. 1.892-3Income of foreign governments
Reg. 1.892-3TIncome of foreign governments (temporary regulations)
Reg. 1.892-4TCommercial activities (temporary regulations)
Reg. 1.892-5Controlled commercial entity
Reg. 1.892-5TControlled commercial entity (temporary regulations)
Reg. 1.892-6TIncome of international organizations (temporary regulations)
Reg. 1.892-7TRelationship to other Internal Revenue Code sections (temporary regulations)
Reg. 1.893-1Compensation of employees of foreign governments or international organizations
Reg. 1.894-1Income affected by treaty
Reg. 1.895-1Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits
Reg. 1.897-1Taxation of foreign investment in United States real property interests, definition of terms
Reg. 1.897-2United States real property holding corporations
Reg. 1.897-3Election by foreign corporation to be treated as a domestic corporation under section 897(i)
Reg. 1.897-4ATTable of contents (temporary)
Reg. 1.897-5Corporate distributions
Reg. 1.897-5TCorporate distributions (temporary)
Reg. 1.897-6TNonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary)
Reg. 1.897-7Treatment of certain partnership interests, trusts and estates under section 897(g)
Reg. 1.897-7TTreatment of certain partnership interests as entirely US real property interests under sections 897(g) and 1445(e) (temporary)
Reg. 1.897-8TStatus as a US real property holding corporation as a condition for electing section 897(i) pursuant to § 1897-3 (temporary)
Reg. 1.897-9TTreatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary)
Reg. 1.901-1Allowance of credit for taxes
Reg. 1.901-2Income, war profits, or excess profits tax paid or accrued
Reg. 1.901-2ADual capacity taxpayers
Reg. 1.901-3Reduction in amount of foreign taxes on foreign mineral income allowed as a credit
Reg. 1.901(j)-1Denial of foreign tax credit with respect to certain foreign countries
Reg. 1.901(m)-1Definitions
Reg. 1.901(m)-2Covered asset acquisitions and relevant foreign assets
Reg. 1.901(m)-3Disqualified tax amount and aggregate basis difference carryover
Reg. 1.901(m)-4Determination of basis difference
Reg. 1.901(m)-5Basis difference taken into account
Reg. 1.901(m)-6Successor rules
Reg. 1.901(m)-7De minimis rules
Reg. 1.901(m)-8Miscellaneous
Reg. 1.902-0Outline of regulations provisions for section 902
Reg. 1.902-1Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation
Reg. 1.902-2Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing an amount of foreign taxes deemed paid under § 1902-1
Reg. 1.902-3Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the foreign corporation beginning before January 1, 1987
Reg. 1.902-4Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation
Reg. 1.903-1Taxes in lieu of income taxes
Reg. 1.904-1Limitation on credit for foreign taxes
Reg. 1.904-2Carryback and carryover of unused foreign tax
Reg. 1.904-3Carryback and carryover of unused foreign tax by spouses making a joint return
Reg. 1.904-4Separate application of section 904 with respect to certain categories of income
Reg. 1.904-5Look-through rules as applied to controlled foreign corporations and other entities
Reg. 1.904-6Allocation and apportionment of taxes
Reg. 1.904-7Transition rules
Reg. 1.904(b)-0Outline of regulation provisions
Reg. 1.904(b)-1Special rules for capital gains and losses
Reg. 1.904(b)-2Special rules for application of section 904(b) to alternative minimum tax foreign tax credit
Reg. 1.904(b)-3Disregard of certain dividends and deductions under section 904(b)(4)
Reg. 1.904(f)-0Outline of regulation provisions
Reg. 1.904(f)-1Overall foreign loss and the overall foreign loss account
Reg. 1.904(f)-2Recapture of overall foreign losses
Reg. 1.904(f)-3Allocation of net operating losses and net capital losses
Reg. 1.904(f)-4Recapture of foreign losses out of accumulation distributions from a foreign trust
Reg. 1.904(f)-5Special rules for recapture of overall foreign losses of a domestic trust
Reg. 1.904(f)-6Transitional rule for recapture of FORI and general limitation overall foreign losses incurred in taxable years beginning before January 1, 1983, from foreign source taxable income subject to the general limitation in taxable years beginning after December 31, 1982
Reg. 1.904(f)-7Separate limitation loss and the separate limitation loss account
Reg. 1.904(f)-8Recapture of separate limitation loss accounts
Reg. 1.904(f)-9 - 1.904(f)-11§§ 1904(f)-9--1904(f)-11 [Reserved]
Reg. 1.904(f)-12Transition rules
Reg. 1.904(g)-0Outline of regulation provisions
Reg. 1.904(g)-1Overall domestic loss and the overall domestic loss account
Reg. 1.904(g)-2Recapture of overall domestic losses
Reg. 1.904(g)-3Ordering rules for the allocation of net operating losses, net capital losses, US source losses, and separate limitation losses, and for the recapture of separate limitation losses, overall foreign losses, and overall domestic losses
Reg. 1.904(i)-0Outline of regulation provisions
Reg. 1.904(i)-1Limitation on use of deconsolidation to avoid foreign tax credit limitations
Reg. 1.904(j)-0Outline of regulation provisions
Reg. 1.904(j)-1Certain individuals exempt from foreign tax credit limitation
Reg. 1.905-1When credit for taxes may be taken
Reg. 1.905-2Conditions of allowance of credit
Reg. 1.905-3Adjustments to US tax liability as a result of a foreign tax redetermination
Reg. 1.905-4xxx
Reg. 1.905-4TNotification of foreign tax redetermination (temporary)
Reg. 1.905-5xxx
Reg. 1.905-5TForeign tax redeterminations and currency translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1, 1987 (temporary)
Reg. 1.907-0Outline of regulation provisions for section 907
Reg. 1.907(a)-0Introduction (for taxable years beginning after December 31, 1982)
Reg. 1.907(a)-1Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982)
Reg. 1.907(b)-1Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982)
Reg. 1.907(c)-1Definitions relating to FOGEI and FORI (for taxable years beginning after December 31, 1982)
Reg. 1.907(c)-2Section 907(c)(3) items (for taxable years beginning after December 31, 1982)
Reg. 1.907(c)-3FOGEI and FORI taxes (for taxable years beginning after December 31, 1982)
Reg. 1.907(d)-1Disregard of posted prices for purposes of chapter 1 of the Code (for taxable years beginning after December 31, 1982)
Reg. 1.907(e)-1[Reserved]
Reg. 1.907(f)-1Carryback and carryover of credits disallowed by section 907(a) (for amounts carried between taxable years that each begin after December 31, 1982)
Reg. 1.908[Reserved]
Reg. 1.909-0Outline of regulation provisions for section 909
Reg. 1.909-1Definitions and special rules
Reg. 1.909-2Splitter arrangements
Reg. 1.909-3Rules regarding related income and split taxes
Reg. 1.909-4Coordination rules
Reg. 1.909-52011 and 2012 splitter arrangements
Reg. 1.909-6Pre-2011 foreign tax credit splitting events
Reg. 1.910[Reserved]
Reg. 1.911-1Partial exclusion for earned income from sources within a foreign country and foreign housing costs
Reg. 1.911-2Qualified individuals
Reg. 1.911-3Determination of amount of foreign earned income to be excluded
Reg. 1.911-4Determination of housing cost amount eligible for exclusion or deduction
Reg. 1.911-5Special rules for married couples
Reg. 1.911-6Disallowance of deductions, exclusions, and credits
Reg. 1.911-7Procedural rules
Reg. 1.911-8Former deduction for certain expenses of living abroad
Reg. 1.912-1Exclusion of certain cost-of-living allowances
Reg. 1.912-2Exclusion of certain allowances of Foreign Service personnel
Reg. 1.921-1TTemporary regulations providing transition rules for DISCs and FSCs
Reg. 1.921-2Foreign Sales Corporation - general rules
Reg. 1.927(a)-1TTemporary regulations; definition of export property
Reg. 1.927(b)-1T[Reserved]
Reg. 1.927(d)-1[Reserved]
Reg. 1.927(d)-2TTemporary regulations; definitions and special rules relating to Foreign Sales Corporation
Reg. 1.931-1Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands
Reg. 1.932-1Coordination of United States and Virgin Islands income taxes
Reg. 1.933-1Exclusion of certain income from sources within Puerto Rico
Reg. 1.934-1Limitation on reduction in income tax liability incurred to the Virgin Islands
Reg. 1.935-1Coordination of individual income taxes with Guam and the Northern Mariana Islands
Reg. 1.936-1Elections
Reg. 1.936-4Intangible property income in the absence of an election out
Reg. 1.936-5Intangible property income when an election out is made: Product, business presence, and contract manufacturing
Reg. 1.936-6Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles
Reg. 1.936-7Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under section 936(a)
Reg. 1.936-8TQualified possession source investment income (temporary) [Reserved]
Reg. 1.936-9TSource of qualified possession source investment income (temporary) [Reserved]
Reg. 1.936-10Qualified investments
Reg. 1.936-11New lines of business prohibited
Reg. 1.937-1Bona fide residency in a possession
Reg. 1.937-2Income from sources within a possession
Reg. 1.937-3Income effectively connected with the conduct of a trade or business in a possession
Reg. 1.951-1Amounts included in gross income of United States shareholders
Reg. 1.951-2[Reserved]
Reg. 1.951-3Coordination of subpart F with foreign personal holding company provisions
Reg. 1.951A-1General provisions
Reg. 1.951A-2Tested income and tested loss
Reg. 1.951A-3Qualified business asset investment
Reg. 1.951A-4Tested interest expense and tested interest income
Reg. 1.951A-5Treatment of GILTI inclusion amounts
Reg. 1.951A-6Adjustments related to tested losses
Reg. 1.951A-7Applicability dates
Reg. 1.952-1Subpart F income defined
Reg. 1.952-2Determination of gross income and taxable income of a foreign corporation
Reg. 1.953-1Income from insurance of United States risks
Reg. 1.953-2Actual United States risks
Reg. 1.953-3Risks deemed to be United States risks
Reg. 1.953-4Taxable income to which section 953 applies
Reg. 1.953-5Corporations not qualifying as insurance companies
Reg. 1.953-6Relationship of sections 953 and 954
Reg. 1.954-0Introduction
Reg. 1.954-1Foreign base company income
Reg. 1.954-2Foreign personal holding company income
Reg. 1.954-3Foreign base company sales income
Reg. 1.954-4Foreign base company services income
Reg. 1.954-5Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning before January 1, 1976
Reg. 1.954-6Foreign base company shipping income
Reg. 1.954-7Increase in qualified investments in foreign base company shipping operations
Reg. 1.954-8Foreign base company oil related income
Reg. 1.954(c)(6)-1Certain cases in which section 954(c)(6) exception not available
Reg. 1.955-0Effective dates
Reg. 1.955-1Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries
Reg. 1.955-2Amount of a controlled foreign corporation's qualified investments in less developed countries
Reg. 1.955-3Election as to date of determining qualified investments in less developed countries
Reg. 1.955-4Definition of less developed country
Reg. 1.955-5Definition of less developed country corporation
Reg. 1.955-6Gross income from sources within less developed countries
Reg. 1.955A-1Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations
Reg. 1.955A-2Amount of a controlled foreign corporation's qualified investments in foreign base company shipping operations
Reg. 1.955A-3Election as to qualified investments by related persons
Reg. 1.955A-4Election as to date of determining qualified investment in foreign base company shipping operations
Reg. 1.956-1Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation
Reg. 1.956-1TShareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation (temporary)
Reg. 1.956-2Definition of United States property
Reg. 1.956-2TDefinition of United States Property (temporary)
Reg. 1.956-3Certain trade or service receivables acquired from United States persons
Reg. 1.956-4Certain rules applicable to partnerships
Reg. 1.957-1Definition of controlled foreign corporation
Reg. 1.957-2Controlled foreign corporation deriving income from insurance of United States risks
Reg. 1.957-3United States person defined
Reg. 1.958-1Direct and indirect ownership of stock
Reg. 1.958-2Constructive ownership of stock
Reg. 1.959-1Exclusion from gross income of United States persons of previously taxed earnings and profits
Reg. 1.959-2Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits
Reg. 1.959-3Allocation of distributions to earnings and profits of foreign corporations
Reg. 1.959-4Distributions to United States persons not counting as dividends
Reg. 1.960-1Overview, definitions, and computational rules for determining foreign income taxes deemed paid under section 960(a), (b), and (d)
Reg. 1.960-2Foreign income taxes deemed paid under sections 960(a) and (d)
Reg. 1.960-3Foreign income taxes deemed paid under section 960(b)
Reg. 1.960-4Additional foreign tax credit in year of receipt of previously taxed earnings and profits
Reg. 1.960-5Credit for taxable year of inclusion binding for taxable year of exclusion
Reg. 1.960-6Overpayments resulting from increase in limitation for taxable year of exclusion
Reg. 1.960-7Applicability dates
Reg. 1.961-1Increase in basis of stock in controlled foreign corporations and of other property
Reg. 1.961-2Reduction in basis of stock in foreign corporations and of other property
Reg. 1.962-1Limitation of tax for individuals on amounts included in gross income under section 951(a)
Reg. 1.962-2Election of limitation of tax for individuals
Reg. 1.962-3Treatment of actual distributions
Reg. 1.963-0Repeal of section 963; effective dates
Reg. 1.963-1[Reserved]
Reg. 1.963-2Determination of the amount of the minimum distribution
Reg. 1.963-3Distributions counting toward a minimum distribution
Reg. 1.963-4 - 1.963-5§ 1963-4--1963-5 [Reserved]
Reg. 1.963-6Deficiency distribution
Reg. 1.964-1Determination of the earnings and profits of a foreign corporation
Reg. 1.964-2Treatment of blocked earnings and profits
Reg. 1.964-3Records to be provided by United States shareholders
Reg. 1.964-4Verification of certain classes of income
Reg. 1.964-5Effective date of subpart F
Reg. 1.965-0Outline of section 965 regulations
Reg. 1.965-1Overview, general rules, and definitions
Reg. 1.965-2Adjustments to earnings and profits and basis
Reg. 1.965-3Section 965(c) deductions
Reg. 1.965-4Disregard of certain transactions
Reg. 1.965-5Allowance of credit or deduction for foreign income taxes
Reg. 1.965-6Computation of foreign income taxes deemed paid and allocation and apportionment of deductions
Reg. 1.965-7Elections, payment, and other special rules
Reg. 1.965-8Affiliated groups (including consolidated groups)
Reg. 1.965-9Applicability dates
Reg. 1.970-1Export trade corporations
Reg. 1.970-2Elections as to date of determining investments in export trade assets
Reg. 1.970-3Effective date of subpart G
Reg. 1.971-1Definitions with respect to export trade corporations
Reg. 1.972-1Consolidation of group of export trade corporations
Reg. 1.981-0Repeal of section 981; effective dates
Reg. 1.981-1Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977
Reg. 1.981-2Foreign law community income for taxable years beginning before January 1, 1967
Reg. 1.981-3Definitions and other special rules
Reg. 1.985-0Outline of regulation
Reg. 1.985-1Functional currency
Reg. 1.985-2Election to use the United States dollar as the functional currency of a QBU
Reg. 1.985-3United States dollar approximate separate transactions method
Reg. 1.985-4Method of accounting
Reg. 1.985-5Adjustments required upon change in functional currency
Reg. 1.985-6Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable year beginning in 1987
Reg. 1.985-7Adjustments required in connection with a change to DASTM
Reg. 1.985-8Special rules applicable to the European Monetary Union (conversion to euro)
Reg. 1.986(a)-1Translation of foreign income taxes for purposes of the foreign tax credit
Reg. 1.986(c)-1Coordination with section 965
Reg. 1.987-0Section 987; table of contents
Reg. 1.987-1Scope, definitions, and special rules
Reg. 1.987-1TScope, definitions, and special rules (temporary)
Reg. 1.987-2Attribution of items to eligible QBUs; definition of a transfer and related rules
Reg. 1.987-3Determination of section 987 taxable income or loss of an owner of a section 987 QBU
Reg. 1.987-3TDetermination of section 987 taxable income or loss of an owner of a section 987 QBU (temporary)
Reg. 1.987-4Determination of net unrecognized section 987 gain or loss of a section 987 QBU
Reg. 1.987-5Recognition of section 987 gain or loss
Reg. 1.987-6Character and source of section 987 gain or loss
Reg. 1.987-6TCharacter and source of section 987 gain or loss (temporary)
Reg. 1.987-7Section 987 aggregate partnerships
Reg. 1.987-8Termination of a section 987 QBU
Reg. 1.987-8TTermination of a section 987 QBU (temporary)
Reg. 1.987-9Recordkeeping requirements
Reg. 1.987-10Transition rules
Reg. 1.987-11Effective/applicability date
Reg. 1.987-12Deferral of section 987 gain or loss
Reg. 1.988-0Taxation of gain or loss from a section 988 transaction; Table of Contents
Reg. 1.988-1Certain definitions and special rules
Reg. 1.988-1TCertain definitions and special rules (temporary)
Reg. 1.988-2Recognition and computation of exchange gain or loss
Reg. 1.988-2TRecognition and computation of exchange gain or loss (temporary)
Reg. 1.988-3Character of exchange gain or loss
Reg. 1.988-4Source of gain or loss realized on a section 988 transaction
Reg. 1.988-5Section 988(d) hedging transactions
Reg. 1.988-6Nonfunctional currency contingent payment debt instruments
Reg. 1.989(a)-1Definition of a qualified business unit
Reg. 1.989(b)-1Definition of weighted average exchange rate
Reg. 1.991-1Taxation of a domestic international sales corporation
Reg. 1.992-1Requirements of a DISC
Reg. 1.992-2Election to be treated as a DISC
Reg. 1.992-3Deficiency distributions to meet qualification requirements
Reg. 1.992-4Coordination with personal holding company provisions in case of certain produced film rents
Reg. 1.993-1Definition of qualified export receipts
Reg. 1.993-2Definition of qualified export assets
Reg. 1.993-3Definition of export property
Reg. 1.993-4Definition of producer's loans
Reg. 1.993-5Definition of related foreign export corporation
Reg. 1.993-6Definition of gross receipts
Reg. 1.993-7Definition of United States
Reg. 1.994-1Inter-company pricing rules for DISC's
Reg. 1.994-2Marginal costing rules
Reg. 1.995-1Taxation of DISC income to shareholders
Reg. 1.995-2Deemed distributions in qualified years
Reg. 1.995-3Distributions upon disqualification
Reg. 1.995-4Gain on disposition of stock in a DISC
Reg. 1.995-5Foreign investment attributable to producer's loans
Reg. 1.995-6Taxable income attributable to military property
Reg. 1.996-1Rules for actual distributions and certain deemed distributions
Reg. 1.996-2Ordering rules for losses
Reg. 1.996-3Divisions of earnings and profits
Reg. 1.996-4Subsequent effect of previous disposition of DISC stock
Reg. 1.996-5Adjustment to basis
Reg. 1.996-6Effectively connected income
Reg. 1.996-7Carryover of DISC tax attributes
Reg. 1.996-8Effect of carryback of capital loss or net operating loss to prior DISC taxable year
Reg. 1.997-1Special rules for subchapter C of the Code
Reg. 1.998-1.1000§ [Reserved]
Reg. 1.1001-1Computation of gain or loss
Reg. 1.1001-2Discharge of liabilities
Reg. 1.1001-3Modifications of debt instruments
Reg. 1.1001-4Modifications of certain derivative contracts
Reg. 1.1001-5European Monetary Union (conversion to the euro)
Reg. 1.1002-1Sales or exchanges
Reg. 1.1011-1Adjusted basis
Reg. 1.1011-2Bargain sale to a charitable organization
Reg. 1.1012-1Basis of property
Reg. 1.1012-2Transfers in part a sale and in part a gift
Reg. 1.1013-1Property included in inventory
Reg. 1.1014-1Basis of property acquired from a decedent
Reg. 1.1014-2Property acquired from a decedent
Reg. 1.1014-3Other basis rules
Reg. 1.1014-4Uniformity of basis; adjustment to basis
Reg. 1.1014-5Gain or loss
Reg. 1.1014-6Special rule for adjustments to basis where property is acquired from a decedent prior to his death
Reg. 1.1014-7Example applying rules of §§ 11014-4 through 11014-6 to case involving multiple interests
Reg. 1.1014-8Bequest, devise, or inheritance of a remainder interest
Reg. 1.1014-9Special rule with respect to DISC stock
Reg. 1.1015-1Basis of property acquired by gift after December 31, 1920
Reg. 1.1015-2Transfer of property in trust after December 31, 1920
Reg. 1.1015-3Gift or transfer in trust before January 1, 1921
Reg. 1.1015-4Transfers in part a gift and in part a sale
Reg. 1.1015-5Increased basis for gift tax paid
Reg. 1.1016-1Adjustments to basis; scope of section
Reg. 1.1016-2Items properly chargeable to capital account
Reg. 1.1016-3Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913
Reg. 1.1016-4Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax
Reg. 1.1016-5Miscellaneous adjustments to basis
Reg. 1.1016-6Other applicable rules
Reg. 1.1016-10Substituted basis
Reg. 1.1017-1Basis reductions following a discharge of indebtedness
Reg. 1.1019-1Property on which lessee has made improvements
Reg. 1.1020-1Election as to amounts allowed in respect of depreciation, etc, before 1952
Reg. 1.1021-1Sale of annuities
Reg. 1.1031-0Table of contents
Reg. 1.1031(a)-1Property held for productive use in trade or business or for investment
Reg. 1.1031(a)-2Additional rules for exchanges of personal property
Reg. 1.1031(b)-1Receipt of other property or money in tax-free exchange
Reg. 1.1031(b)-2Safe harbor for qualified intermediaries
Reg. 1.1031(c)-1Nonrecognition of loss
Reg. 1.1031(d)-1Property acquired upon a tax-free exchange
Reg. 1.1031(d)-1TCoordination of section 1060 with section 1031 (temporary)
Reg. 1.1031(d)-2Treatment of assumption of liabilities
Reg. 1.1031(e)-1Exchange of livestock of different sexes
Reg. 1.1031(j)-1Exchanges of multiple properties
Reg. 1.1031(k)-1Treatment of deferred exchanges
Reg. 1.1032-1Disposition by a corporation of its own capital stock
Reg. 1.1032-2Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations
Reg. 1.1032-3Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision
Reg. 1.1033(a)-1Involuntary conversions; nonrecognition of gain
Reg. 1.1033(a)-2Involuntary conversion into similar property, into money or into dissimilar property
Reg. 1.1033(a)-3Involuntary conversion of principal residence
Reg. 1.1033(b)-1Basis of property acquired as a result of an involuntary conversion
Reg. 1.1033(c)-1Disposition of excess property within irrigation project deemed to be involuntary conversion
Reg. 1.1033(d)-1Destruction or disposition of livestock because of disease
Reg. 1.1033(e)-1Sale or exchange of livestock solely on account of drought
Reg. 1.1033(g)-1Condemnation of real property held for productive use in trade or business or for investment
Reg. 1.1033(h)-1Effective date
Reg. 1.1035-1Certain exchanges of insurance policies
Reg. 1.1036-1Stock for stock of the same corporation
Reg. 1.1037-1Certain exchanges of United States obligations
Reg. 1.1038-1Reacquisitions of real property in satisfaction of indebtedness
Reg. 1.1038-2Reacquisition and resale of property used as a principal residence
Reg. 1.1038-3Election to have section 1038 apply for taxable years beginning after December 31, 1957
Reg. 1.1039-1Certain sales of low-income housing projects
Reg. 1.1041-1TTreatment of transfer of property between spouses or incident to divorce (temporary)
Reg. 1.1041-2Redemptions of stock
Reg. 1.1042-1TQuestions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary)
Reg. 1.1044(a)-1Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
Reg. 1.1045-1Application to partnerships
Reg. 1.1051-1Basis of property acquired during affiliation
Reg. 1.1052-1Basis of property established by Revenue Act of 1932
Reg. 1.1052-2Basis of property established by Revenue Act of 1934
Reg. 1.1052-3Basis of property established by the Internal Revenue Code of 1939
Reg. 1.1053-1Property acquired before March 1, 1913
Reg. 1.1054-1Certain stock of Federal National Mortgage Association
Reg. 1.1055-1General rule with respect to redeemable ground rents
Reg. 1.1055-2Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent
Reg. 1.1055-3Basis of real property held subject to liabilities under a redeemable ground rent
Reg. 1.1055-4Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963
Reg. 1.1059(e)-1Non-pro rata redemptions
Reg. 1.1059A-1Limitation on taxpayer's basis or inventory cost in property imported from related persons
Reg. 1.1060-1Special allocation rules for certain asset acquisitions
Reg. 1.1071-1Gain from sale or exchange to effectuate policies of Federal Communications Commission
Reg. 1.1071-2Nature and effect of election
Reg. 1.1071-3Reduction of basis of property pursuant to election under section 1071
Reg. 1.1071-4Manner of election
Reg. 1.1081-1Terms used
Reg. 1.1081-2Purpose and scope of exception
Reg. 1.1081-3Exchanges of stock or securities solely for stock or securities
Reg. 1.1081-4Exchanges of property for property by corporations
Reg. 1.1081-5Distribution solely of stock or securities
Reg. 1.1081-6Transfers within system group
Reg. 1.1081-7Sale of stock or securities received upon exchange by members of system group
Reg. 1.1081-8Exchanges in which money or other nonexempt property is received
Reg. 1.1081-9Requirements with respect to order of Securities and Exchange Commission
Reg. 1.1081-10Nonapplication of other provisions of the Internal Revenue Code of 1954
Reg. 1.1081-11Records to be kept and information to be filed with returns
Reg. 1.1082-1Basis for determining gain or loss
Reg. 1.1082-2Basis of property acquired upon exchanges under section 1081 (a) or (e)
Reg. 1.1082-3Reduction of basis of property by reason of gain not recognized under section 1081(b)
Reg. 1.1082-4Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities
Reg. 1.1082-5Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2)
Reg. 1.1082-6Basis of property acquired under section 1081(d) in transactions between corporations of the same system group
Reg. 1.1083-1Definitions
Reg. 1.1091-1Losses from wash sales of stock or securities
Reg. 1.1091-2Basis of stock or securities acquired in “wash sales”
Reg. 1.1092(b)-1TCoordination of loss deferral rules and wash sale rules (temporary)
Reg. 1.1092(b)-2TTreatment of holding periods and losses with respect to straddle positions (temporary)
Reg. 1.1092(b)-3TMixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary)
Reg. 1.1092(b)-4TMixed straddles; mixed straddle account (temporary)
Reg. 1.1092(b)-5TDefinitions (temporary)
Reg. 1.1092(b)-6Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014
Reg. 1.1092(c)-1Qualified covered calls
Reg. 1.1092(c)-2Equity options with flexible terms
Reg. 1.1092(c)-3Qualifying over-the-counter options
Reg. 1.1092(c)-4Definitions
Reg. 1.1092(d)-1Definitions and special rules
Reg. 1.1092(d)-2Personal property
Reg. 1.1201-1Alternative tax
Reg. 1.1202-0Table of contents
Reg. 1.1202-1Deduction for capital gains
Reg. 1.1202-2Qualified small business stock; effect of redemptions
Reg. 1.1211-1Limitation on capital losses
Reg. 1.1212-1Capital loss carryovers and carrybacks
Reg. 1.1221-1Meaning of terms
Reg. 1.1221-2Hedging transactions
Reg. 1.1221-3Time and manner for electing capital asset treatment for certain self-created musical works
Reg. 1.1222-1Other terms relating to capital gains and losses
Reg. 1.1223-1Determination of period for which capital assets are held
Reg. 1.1223-3Rules relating to the holding periods of partnership interests
Reg. 1.1231-1Gains and losses from the sale or exchange of certain property used in the trade or business
Reg. 1.1231-2Livestock held for draft, breeding, dairy, or sporting purposes
Reg. 1.1232-1Bonds and other evidences of indebtedness; scope of section
Reg. 1.1232-2[Reserved]
Reg. 1.1232-3Gain upon sale or exchange of obligations issued at a discount after December 31, 1954
Reg. 1.1232-3AInclusion as interest of original issue discount on certain obligations issued after May 27, 1969
Reg. 1.1233-1Gains and losses from short sales
Reg. 1.1233-2Hedging transactions
Reg. 1.1234-1Options to buy or sell
Reg. 1.1234-2Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976
Reg. 1.1234-3Special rules for the treatment of grantors of certain options granted after September 1, 1976
Reg. 1.1234-4Hedging transactions
Reg. 1.1235-1Sale or exchange of patents
Reg. 1.1235-2Definition of terms
Reg. 1.1236-1Dealers in securities
Reg. 1.1237-1Real property subdivided for sale
Reg. 1.1238-1Amortization in excess of depreciation
Reg. 1.1239-1Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976
Reg. 1.1239-2Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976
Reg. 1.1240-1Capital gains treatment of certain termination payments
Reg. 1.1241-1Cancellation of lease or distributor's agreement
Reg. 1.1242-1Losses on small business investment company stock
Reg. 1.1243-1Loss of small business investment company
Reg. 1.1244(a)-1Loss on small business stock treated as ordinary loss
Reg. 1.1244(b)-1Annual limitation
Reg. 1.1244(c)-1Section 1244 stock defined
Reg. 1.1244(c)-2Small business corporation defined
Reg. 1.1244(d)-1Contributions of property having basis in excess of value
Reg. 1.1244(d)-2Increases in basis of section 1244 stock
Reg. 1.1244(d)-3Stock dividend, recapitalizations, changes in name, etc
Reg. 1.1244(d)-4Net operating loss deduction
Reg. 1.1244(e)-1Records to be kept
Reg. 1.1245-1General rule for treatment of gain from dispositions of certain depreciable property
Reg. 1.1245-2Definition of recomputed basis
Reg. 1.1245-3Definition of section 1245 property
Reg. 1.1245-4Exceptions and limitations
Reg. 1.1245-5Adjustments to basis
Reg. 1.1245-6Relation of section 1245 to other sections
Reg. 1.1248-1Treatment of gain from certain sales or exchanges of stock in certain foreign corporations
Reg. 1.1248-2Earnings and profits attributable to a block of stock in simple cases
Reg. 1.1248-3Earnings and profits attributable to stock in complex cases
Reg. 1.1248-4Limitation on tax applicable to individuals
Reg. 1.1248-5Stock ownership requirements for less developed country corporations
Reg. 1.1248-6Sale or exchange of stock in certain domestic corporations
Reg. 1.1248-7Taxpayer to establish earnings and profits and foreign taxes
Reg. 1.1248-8Earnings and profits attributable to stock following certain non-recognition transactions
Reg. 1.1248(f)-1Certain nonrecognition distributions
Reg. 1.1248(f)-2Exceptions for certain distributions and attribution rules
Reg. 1.1248(f)-3Reasonable cause and effective/applicability dates
Reg. 1.1249-1Gain from certain sales or exchanges of patents, etc, to foreign corporations
Reg. 1.1250-1Gain from dispositions of certain depreciable realty
Reg. 1.1250-2Additional depreciation defined
Reg. 1.1250-3Exceptions and limitations
Reg. 1.1250-4Holding period
Reg. 1.1250-5Property with two or more elements
Reg. 1.1251-1General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income
Reg. 1.1251-2Excess deductions account
Reg. 1.1251-3Definitions relating to section 1251
Reg. 1.1251-4Exceptions and limitations
Reg. 1.1252-1General rule for treatment of gain from disposition of farm land
Reg. 1.1252-2Special rules
Reg. 1.1254-0Table of contents for section 1254 recapture rules
Reg. 1.1254-1Treatment of gain from disposition of natural resource recapture property
Reg. 1.1254-2Exceptions and limitations
Reg. 1.1254-3Section 1254 costs immediately after certain acquisitions
Reg. 1.1254-4Special rules for S corporations and their shareholders
Reg. 1.1254-5Special rules for partnerships and their partners
Reg. 1.1254-6Effective/applicability date
Reg. 1.1256(e)-1Identification of hedging transactions
Reg. 1.1258-1Netting rule for certain conversion transactions
Reg. 1.1271-0Original issue discount; effective date; table of contents
Reg. 1.1271-1Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments
Reg. 1.1272-1Current inclusion of OID in income
Reg. 1.1272-2Treatment of debt instruments purchased at a premium
Reg. 1.1272-3Election by a holder to treat all interest on a debt instrument as OID
Reg. 1.1273-1Definition of OID
Reg. 1.1273-2Determination of issue price and issue date
Reg. 1.1274-1Debt instruments to which section 1274 applies
Reg. 1.1274-2Issue price of debt instruments to which section 1274 applies
Reg. 1.1274-3Potentially abusive situations defined
Reg. 1.1274-4Test rate
Reg. 1.1274-5Assumptions
Reg. 1.1274A-1Special rules for certain transactions where stated principal amount does not exceed $2,800,000
Reg. 1.1275-1Definitions
Reg. 1.1275-2Special rules relating to debt instruments
Reg. 1.1275-3OID information reporting requirements
Reg. 1.1275-4Contingent payment debt instruments
Reg. 1.1275-5Variable rate debt instruments
Reg. 1.1275-6Integration of qualifying debt instruments
Reg. 1.1275-7Inflation-indexed debt instruments
Reg. 1.1286-1Tax treatment of certain stripped bonds and stripped coupons
Reg. 1.1286-2Stripped inflation-protected debt instruments
Reg. 1.1287-1Denial of capital gains treatment for gains on registration-required obligations not in registered form
Reg. 1.1288-1Adjustment of applicable Federal rate for tax-exempt obligations
Reg. 1.1291-0Treatment of shareholders of certain passive foreign investment companies; table of contents
Reg. 1.1291-1Taxation of US persons that are shareholders of section 1291 funds
Reg. 1.1291-9Deemed dividend election
Reg. 1.1291-10Deemed sale election
Reg. 1.1293-0Table of contents
Reg. 1.1293-1Current taxation of income from qualified electing funds
Reg. 1.1294-0Table of contents
Reg. 1.1294-1TElection to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary)
Reg. 1.1295-0Table of contents
Reg. 1.1295-1Qualified electing funds
Reg. 1.1295-3Retroactive elections
Reg. 1.1296-1Mark to market election for marketable stock
Reg. 1.1296-2Definition of marketable stock
Reg. 1.1297-0Table of contents
Reg. 1.1297-3Deemed sale or deemed dividend election by a US person that is a shareholder of a section 1297(e) PFIC
Reg. 1.1298-0Passive foreign investment company - table of contents
Reg. 1.1298-1Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company
Reg. 1.1298-3Deemed sale or deemed dividend election by a US person that is a shareholder of a former PFIC
Reg. 1.1301-1Averaging of farm and fishing income
Reg. 1.1311(a)-1Introduction
Reg. 1.1311(a)-2Purpose and scope of section 1311
Reg. 1.1311(b)-1Maintenance of an inconsistent position
Reg. 1.1311(b)-2Correction not barred at time of erroneous action
Reg. 1.1311(b)-3Existence of relationship in case of adjustment by way of deficiency assessment
Reg. 1.1312-1Double inclusion of an item of gross income
Reg. 1.1312-2Double allowance of a deduction or credit
Reg. 1.1312-3Double exclusion of an item of gross income
Reg. 1.1312-4Double disallowance of a deduction or credit
Reg. 1.1312-5Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs
Reg. 1.1312-6Correlative deductions and credits for certain related corporations
Reg. 1.1312-7Basis of property after erroneous treatment of a prior transaction
Reg. 1.1312-8Law applicable in determination of error
Reg. 1.1313(a)-1Decision by Tax Court or other court as a determination
Reg. 1.1313(a)-2Closing agreement as a determination
Reg. 1.1313(a)-3Final disposition of claim for refund as a determination
Reg. 1.1313(a)-4Agreement pursuant to section 1313(a)(4) as a determination
Reg. 1.1313(c)-1Related taxpayer
Reg. 1.1314(a)-1Ascertainment of amount of adjustment in year of error
Reg. 1.1314(a)-2Adjustment to other barred taxable years
Reg. 1.1314(b)-1Method of adjustment
Reg. 1.1314(c)-1Adjustment unaffected by other items
Reg. 1.1321-1Involuntary liquidation of lifo inventories
Reg. 1.1321-2Liquidation and replacement of lifo inventories by acquiring corporations
Reg. 1.1331-1Recoveries in respect of war losses
Reg. 1.1332-1Inclusion in gross income of war loss recoveries
Reg. 1.1333-1Tax adjustment measured by prior benefits
Reg. 1.1334-1Restoration of value of investments
Reg. 1.1335-1Elective method; time and manner of making election and effect thereof
Reg. 1.1336-1Basis of recovered property
Reg. 1.1337-1Determination of tax benefits from allowable deductions
Reg. 1.1341-1Restoration of amounts received or accrued under claim of right
Reg. 1.1342-1Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date
Reg. 1.1346-1Recovery of unconstitutional taxes
Reg. 1.1347-1Tax on certain amounts received from the United States
Reg. 1.1348-1Fifty-percent maximum tax on earned income
Reg. 1.1348-2Computation of the fifty-percent maximum tax on earned income
Reg. 1.1348-3Definitions
Reg. 1.1361-0Table of contents
Reg. 1.1361-1S corporation defined
Reg. 1.1361-2Definitions relating to S corporation subsidiaries
Reg. 1.1361-3QSub election
Reg. 1.1361-4Effect of QSub election
Reg. 1.1361-5Termination of QSub election
Reg. 1.1361-6Effective date
Reg. 1.1362-0Table of contents
Reg. 1.1362-1Election to be an S corporation
Reg. 1.1362-2Termination of election
Reg. 1.1362-3Treatment of S termination year
Reg. 1.1362-4Inadvertent terminations and inadvertently invalid elections
Reg. 1.1362-5Election after termination
Reg. 1.1362-6Elections and consents
Reg. 1.1362-7Effective dates
Reg. 1.1362-8Dividends received from affiliated subsidiaries
Reg. 1.1363-1Effect of election on corporation
Reg. 1.1363-2Recapture of LIFO benefits
Reg. 1.1366-0Table of contents
Reg. 1.1366-1Shareholder's share of items of an S corporation
Reg. 1.1366-2Limitations on deduction of passthrough items of an S corporation to its shareholders
Reg. 1.1366-3Treatment of family groups
Reg. 1.1366-4Special rules limiting the passthrough of certain items of an S corporation to its shareholders
Reg. 1.1366-5Effective/applicability date
Reg. 1.1367-0Table of contents
Reg. 1.1367-1Adjustments to basis of shareholder's stock in an S corporation
Reg. 1.1367-2Adjustments to basis of indebtedness to shareholder
Reg. 1.1367-3Effective/Applicability date
Reg. 1.1368-0Table of contents
Reg. 1.1368-1Distributions by S corporations
Reg. 1.1368-2Accumulated adjustments account (AAA)
Reg. 1.1368-3Examples
Reg. 1.1368-4Effective date and transition rule
Reg. 1.1371-1Distributions of money by an eligible terminated S corporation
Reg. 1.1371-2Impact of Audit PTTP on ETSC Period
Reg. 1.1374-0Table of contents
Reg. 1.1374-1General rules and definitions
Reg. 1.1374-2Net recognized built-in gain
Reg. 1.1374-3Net unrealized built-in gain
Reg. 1.1374-4Recognized built-in gain or loss
Reg. 1.1374-5Loss carryforwards
Reg. 1.1374-6Credits and credit carryforwards
Reg. 1.1374-7Inventory
Reg. 1.1374-8Section 1374(d)(8) transactions
Reg. 1.1374-9Anti-stuffing rule
Reg. 1.1374-10Effective date and additional rules
Reg. 1.1375-1Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts
Reg. 1.1377-0Table of contents
Reg. 1.1377-1Pro rata share
Reg. 1.1377-2Post-termination transition period
Reg. 1.1377-3Applicability dates
Reg. 1.1378-1Taxable year of S corporation
Reg. 1.1374-1ATax imposed on certain capital gains
Reg. 1.1381-1Organizations to which part applies
Reg. 1.1381-2Tax on certain farmers' cooperatives
Reg. 1.1382-1Taxable income of cooperatives; gross income
Reg. 1.1382-2Taxable income of cooperatives; treatment of patronage dividends
Reg. 1.1382-3Taxable income of cooperatives; special deductions for exempt farmers' cooperatives
Reg. 1.1382-4Taxable income of cooperatives; payment period for each taxable year
Reg. 1.1382-5Taxable income of cooperatives; products marketed under pooling arrangements
Reg. 1.1382-6Taxable income of cooperatives; treatment of earnings received after patronage occurred
Reg. 1.1382-7Special rules applicable to cooperative associations exempt from tax before January 1, 1952
Reg. 1.1383-1Computation of tax where cooperative redeems nonqualified written notices of allocation
Reg. 1.1385-1Amounts includible in patron's gross income
Reg. 1.1388-1Definitions and special rules
Reg. 1.1394-0Table of contents
Reg. 1.1394-1Enterprise zone facility bonds
Reg. 1.1396-1Qualified zone employees
Reg. 1.1397E-1Qualified zone academy bonds
Reg. 1.1398-1Treatment of passive activity losses and passive activity credits in individuals' title 11 cases
Reg. 1.1398-2Treatment of section 465 losses in individuals' title 11 cases
Reg. 1.1398-3Treatment of section 121 exclusion in individuals' title 11 cases
Reg. 1.1400L(b)-1Additional first year depreciation deduction for qualified New York Liberty Zone property
Reg. 1.1400Z2-0Table of Contents
Reg. 1.1400Z2(a)-1Deferring tax on capital gains by investing in opportunity zones
Reg. 1.1400Z2(b)-1Inclusion of gains that have been deferred under section 1400Z-2(a)
Reg. 1.1400Z2(c)-1Investments held for at least 10 years
Reg. 1.1400Z2(d)-1Qualified opportunity funds and qualified opportunity zone businesses
Reg. 1.1400Z2(d)-2Qualified opportunity zone business property
Reg. 1.1400Z2(e)-1[Reserved]
Reg. 1.1400Z2(f)-1Administrative rules- penalties, anti-abuse, etc
Reg. 1.1401-1Tax on self-employment income
Reg. 1.1402(a)-1Definition of net earnings from self-employment
Reg. 1.1402(a)-2Computation of net earnings from self-employment
Reg. 1.1402(a)-3Special rules for computing net earnings from self-employment
Reg. 1.1402(a)-4Rentals from real estate
Reg. 1.1402(a)-5Dividends and interest
Reg. 1.1402(a)-6Gain or loss from disposition of property
Reg. 1.1402(a)-7Net operating loss deduction
Reg. 1.1402(a)-8Community income
Reg. 1.1402(a)-9Puerto Rico
Reg. 1.1402(a)-10Personal exemption deduction
Reg. 1.1402(a)-11Ministers and members of religious orders
Reg. 1.1402(a)-12Continental shelf and certain possessions of the United States
Reg. 1.1402(a)-13Income from agricultural activity
Reg. 1.1402(a)-14Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956
Reg. 1.1402(a)-15Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956
Reg. 1.1402(a)-16Exercise of option
Reg. 1.1402(a)-17Retirement payments to retired partners
Reg. 1.1402(a)-18Split-dollar life insurance arrangements
Reg. 1.1402(b)-1Self-employment income
Reg. 1.1402(c)-1Trade or business
Reg. 1.1402(c)-2Public office
Reg. 1.1402(c)-3Employees
Reg. 1.1402(c)-4Individuals under Railroad Retirement System
Reg. 1.1402(c)-5Ministers and members of religious orders
Reg. 1.1402(c)-6Members of certain professions
Reg. 1.1402(c)-7Members of religious groups opposed to insurance
Reg. 1.1402(d)-1Employee and wages
Reg. 1.1402(e)-1AApplication of regulations under section 1402(e)
Reg. 1.1402(e)-2AMinisters, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax
Reg. 1.1402(e)-3ATime limitation for filing application for exemption
Reg. 1.1402(e)-4APeriod for which exemption is effective
Reg. 1.1402(e)-5AApplications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners
Reg. 1.1402(e)(1)-1Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage
Reg. 1.1402(e)(2)-1Time limitation for filing waiver certificate
Reg. 1.1402(e)(3)-1Effective date of waiver certificate
Reg. 1.1402(e)(4)-1Treatment of certain remuneration paid in 1955 and 1956 as wages
Reg. 1.1402(e)(5)-1Optional provision for certain certificates filed before April 15, 1962
Reg. 1.1402(e)(5)-2Optional provisions for certain certificates filed on or before April 17, 1967
Reg. 1.1402(e)(6)-1Certificates filed by fiduciaries or survivors on or before April 15, 1962
Reg. 1.1402(f)-1Computation of partner's net earnings from self-employment for taxable year which ends as result of his death
Reg. 1.1402(g)-1Treatment of certain remuneration erroneously reported as net earnings from self-employment
Reg. 1.1402(h)-1Members of certain religious groups opposed to insurance
Reg. 1.1403-1Cross references
Reg. 1.1411-0Table of contents of provisions applicable to section 1411
Reg. 1.1411-1General rules
Reg. 1.1411-2Application to individuals
Reg. 1.1411-3Application to estates and trusts
Reg. 1.1411-4Definition of net investment income
Reg. 1.1411-5Trades or businesses to which tax applies
Reg. 1.1411-6Income on investment of working capital subject to tax
Reg. 1.1411-7Exception for dispositions of interests in partnerships and S corporations [Reserved]
Reg. 1.1411-8Exception for distributions from qualified plans
Reg. 1.1411-9Exception for self-employment income
Reg. 1.1411-10Controlled foreign corporations and passive foreign investment companies
Reg. 1.1441-0Outline of regulation provisions for section 1441
Reg. 1.1441-1Requirement for the deduction and withholding of tax on payments to foreign persons
Reg. 1.1441-2Amounts subject to withholding
Reg. 1.1441-3Determination of amounts to be withheld
Reg. 1.1441-4Exemptions from withholding for certain effectively connected income and other amounts
Reg. 1.1441-5Withholding on payments to partnerships, trusts, and estates
Reg. 1.1441-6Claim of reduced withholding under an income tax treaty
Reg. 1.1441-7General provisions relating to withholding agents
Reg. 1.1441-8Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements
Reg. 1.1441-9Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations
Reg. 1.1441-10Withholding agents with respect to fast-pay arrangements
Reg. 1.1442-1Withholding of tax on foreign corporations
Reg. 1.1442-2Exemption under a tax treaty
Reg. 1.1442-3Tax exempt income of a foreign tax-exempt corporation
Reg. 1.1443-1Foreign tax-exempt organizations
Reg. 1.1445-1Withholding on dispositions of US real property interests by foreign persons: In general
Reg. 1.1445-2Situations in which withholding is not required under section 1445(a)
Reg. 1.1445-3Adjustments to amount required to be withheld pursuant to withholding certificate
Reg. 1.1445-4Liability of agents
Reg. 1.1445-5Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates
Reg. 1.1445-6Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e)
Reg. 1.1445-7Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation
Reg. 1.1445-8Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs)
Reg. 1.1445-10TSpecial rule for Foreign governments (temporary)
Reg. 1.1445-11TSpecial rules requiring withholding under § 11445-5 (temporary)
Reg. 1.1446-0Table of contents
Reg. 1.1446-1Withholding tax on foreign partners' share of effectively connected taxable income
Reg. 1.1446-2Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704
Reg. 1.1446-3Time and manner of calculating and paying over the 1446 tax
Reg. 1.1446-4Publicly traded partnerships
Reg. 1.1446-5Tiered partnership structures
Reg. 1.1446-6Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income
Reg. 1.1446-7Effective/Applicability date
Reg. 1.1451-1Tax-free covenant bonds issued before January 1, 1934
Reg. 1.1451-2Exemptions from withholding under section 1451
Reg. 1.1461-1Payment and returns of tax withheld
Reg. 1.1461-2Adjustments for overwithholding or underwithholding of tax
Reg. 1.1461-3Withholding under section 1446
Reg. 1.1462-1Withheld tax as credit to recipient of income
Reg. 1.1463-1Tax paid by recipient of income
Reg. 1.1464-1Refunds or credits
Reg. 1.1471-0Outline of regulation provisions for sections 1471 through 1474
Reg. 1.1471-1Scope of chapter 4 and definitions
Reg. 1.1471-2Requirement to deduct and withhold tax on withholdable payments to certain FFIs
Reg. 1.1471-3Identification of payee
Reg. 1.1471-4FFI agreement
Reg. 1.1471-5Definitions applicable to section 1471
Reg. 1.1471-6Payments beneficially owned by exempt beneficial owners
Reg. 1.1472-1Withholding on NFFEs
Reg. 1.1473-1Section 1473 definitions
Reg. 1.1474-1Liability for withheld tax and withholding agent reporting
Reg. 1.1474-2Adjustments for overwithholding or underwithholding of tax
Reg. 1.1474-3Withheld tax as credit to beneficial owner of income
Reg. 1.1474-4Tax paid only once
Reg. 1.1474-5Refunds or credits
Reg. 1.1474-6Coordination of chapter 4 with other withholding provisions
Reg. 1.1474-7Confidentiality of information
Reg. 1.1481-1[Reserved]
Reg. 1.1502-0Effective dates
Reg. 1.1502-1Definitions
Reg. 1.1502-2Computation of tax liability
Reg. 1.1502-3Consolidated tax credits
Reg. 1.1502-4Consolidated foreign tax credit
Reg. 1.1502-5Estimated tax
Reg. 1.1502-6Liability for tax
Reg. 1.1502-9Consolidated overall foreign losses, separate limitation losses, and overall domestic losses
Reg. 1.1502-11Consolidated taxable income
Reg. 1.1502-12Separate taxable income
Reg. 1.1502-13Intercompany transactions
Reg. 1.1502-14ZApplication of opportunity zone rules to members of a consolidated group
Reg. 1.1502-15SRLY limitation on built-in losses
Reg. 1.1502-16Mine exploration expenditures
Reg. 1.1502-17Methods of accounting
Reg. 1.1502-18Inventory adjustment
Reg. 1.1502-19Excess loss accounts
Reg. 1.1502-21Net operating losses
Reg. 1.1502-21TNet operating losses (temporary)
Reg. 1.1502-22Consolidated capital gain and loss
Reg. 1.1502-23Consolidated net section 1231 gain or loss
Reg. 1.1502-24Consolidated charitable contributions deduction
Reg. 1.1502-26Consolidated dividends received deduction
Reg. 1.1502-27Consolidated section 247 deduction
Reg. 1.1502-28Consolidated section 108
Reg. 1.1502-30Stock basis after certain triangular reorganizations
Reg. 1.1502-31Stock basis after a group structure change
Reg. 1.1502-32Investment adjustments
Reg. 1.1502-33Earnings and profits
Reg. 1.1502-34Special aggregate stock ownership rules
Reg. 1.1502-35Transfers of subsidiary stock and deconsolidations of subsidiaries
Reg. 1.1502-36Unified loss rule
Reg. 1.1502-42Mutual savings banks, etc
Reg. 1.1502-43Consolidated accumulated earnings tax
Reg. 1.1502-44Percentage depletion for independent producers and royalty owners
Reg. 1.1502-47Consolidated returns by life- nonlife groups
Reg. 1.1502-50Consolidated section 250
Reg. 1.1502-51Consolidated section 951A
Reg. 1.1502-55Computation of alternative minimum tax of consolidated groups
Reg. 1.1502-59AApplication of section 59A to consolidated groups
Reg. 1.1502-68xxx
Reg. 1.1502-75Filing of consolidated returns
Reg. 1.1502-76Taxable year of members of group
Reg. 1.1502-77Agent for the group
Reg. 1.1502-78Tentative carryback adjustments
Reg. 1.1502-79Separate return years
Reg. 1.1502-80Applicability of other provisions of law
Reg. 1.1502-81TAlaska Native Corporations
Reg. 1.1502-90Table of contents
Reg. 1.1502-91Application of section 382 with respect to a consolidated group
Reg. 1.1502-92Ownership change of a loss group or a loss subgroup
Reg. 1.1502-93Consolidated section 382 limitation (or subgroup section 382 limitation)
Reg. 1.1502-94Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group
Reg. 1.1502-95Rules on ceasing to be a member of a consolidated group (or loss subgroup)
Reg. 1.1502-96Miscellaneous rules
Reg. 1.1502-97Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case [Reserved]
Reg. 1.1502-98Coordination with sections 383 and 163(j)
Reg. 1.1502-99Effective/applicability dates
Reg. 1.1502-100Corporations exempt from tax
Reg. 1.1503-1Computation and payment of tax
Reg. 1.1503-2Dual consolidated loss
Reg. 1.1503(d)-0Table of contents
Reg. 1.1503(d)-1Definitions and special rules for filings under section 1503(d)
Reg. 1.1503(d)-2Domestic use
Reg. 1.1503(d)-3Foreign use
Reg. 1.1503(d)-4Domestic use limitation and related operating rules
Reg. 1.1503(d)-5Attribution of items and basis adjustments
Reg. 1.1503(d)-6Exceptions to the domestic use limitation rule
Reg. 1.1503(d)-7Examples
Reg. 1.1503(d)-8Effective dates
Reg. 1.1504-0Outline of provisions
Reg. 1.1504-1Definitions
Reg. 1.1504-2[Reserved]
Reg. 1.1504-3Treatment of stock in a QOF C corporation for purposes of consolidation
Reg. 1.1504-4Treatment of warrants, options, convertible obligations, and other similar interests
Reg. 1.1502-9AApplication of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999
Reg. 1.1502-15ALimitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997
Reg. 1.1502-21AConsolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997
Reg. 1.1502-22AConsolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997
Reg. 1.1502-23AConsolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997
Reg. 1.1502-41ADetermination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997
Reg. 1.1502-77ACommon parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002
Reg. 1.1502-77BAgent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015
Reg. 1.1502-79ASeparate return years generally applicable for consolidated return years beginning before January 1, 1997
Reg. 1.1502-90ATable of contents
Reg. 1.1502-91AApplication of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999
Reg. 1.1502-92AOwnership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999
Reg. 1.1502-93AConsolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999
Reg. 1.1502-94ACoordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999
Reg. 1.1502-95ARules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999
Reg. 1.1502-96AMiscellaneous rules generally applicable for testing dates before June 25, 1999
Reg. 1.1502-97ASpecial rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case [Reserved]
Reg. 1.1502-98ACoordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999
Reg. 1.1502-99AEffective dates
Reg. 1.1551-1Disallowance of surtax exemption and accumulated earnings credit
Reg. 1.1552-1Earnings and profits
Reg. 1.1561-0Table of contents
Reg. 1.1561-1General rules regarding certain tax benefits available to the component members of a controlled group of corporations
Reg. 1.1561-2Special rules for allocating reductions of certain section 1561(a) tax-benefit items
Reg. 1.1561-3Allocation of the section 1561(a) tax items
Reg. 1.1563-1Definition of controlled group of corporations and component members and related concepts
Reg. 1.1563-2Excluded stock
Reg. 1.1563-3Rules for determining stock ownership
Reg. 1.1563-4Franchised corporations
Reg. 1.5000A-0Table of contents
Reg. 1.5000A-1Maintenance of minimum essential coverage and liability for the shared responsibility payment
Reg. 1.5000A-2Minimum essential coverage
Reg. 1.5000A-3Exempt individuals
Reg. 1.5000A-4Computation of shared responsibility payment
Reg. 1.5000A-5Administration and procedure
Reg. 1.5000C-0Outline of regulation provisions for section 5000C
Reg. 1.5000C-1Tax on specified Federal procurement payments
Reg. 1.5000C-2Withholding on specified Federal procurement payments
Reg. 1.5000C-3Payment and returns of tax withheld by the acquiring agency
Reg. 1.5000C-4Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund
Reg. 1.5000C-5Anti-abuse rule
Reg. 1.5000C-6Examples
Reg. 1.5000C-7Effective/applicability date
Reg. 1.6001-1Records
Reg. 1.6001-2Returns
Reg. 1.6011-1General requirement of return, statement, or list
Reg. 1.6011-2Returns, etc, of DISC's and former DISC's
Reg. 1.6011-3Requirement of statement from payees of certain gambling winnings
Reg. 1.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers
Reg. 1.6011-5Required use of magnetic media for corporate income tax returns
Reg. 1.6011-6[Reserved]
Reg. 1.6011-7Specified tax return preparers required to file individual income tax returns using magnetic media
Reg. 1.6011-8Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B
Reg. 1.6012-1Individuals required to make returns of income
Reg. 1.6012-2Corporations required to make returns of income
Reg. 1.6012-3Returns by fiduciaries
Reg. 1.6012-4Miscellaneous returns
Reg. 1.6012-5Composite return in lieu of specified form
Reg. 1.6012-6Returns by political organizations
Reg. 1.6013-1Joint returns
Reg. 1.6013-2Joint return after filing separate return
Reg. 1.6013-3Treatment of joint return after death of either spouse
Reg. 1.6013-4Applicable rules
Reg. 1.6013-6Election to treat nonresident alien individual as resident of the United States
Reg. 1.6013-7Joint return for year in which nonresident alien becomes resident of the United States
Reg. 1.6014-1Tax not computed by taxpayer for taxable years beginning before January 1, 1970
Reg. 1.6014-2Tax not computed by taxpayer for taxable years beginning after December 31, 1969
Reg. 1.6015-0Table of contents
Reg. 1.6015-1Relief from joint and several liability on a joint return
Reg. 1.6015-2Relief from liability applicable to all qualifying joint filers
Reg. 1.6015-3Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household
Reg. 1.6015-4Equitable relief
Reg. 1.6015-5Time and manner for requesting relief
Reg. 1.6015-6Nonrequesting spouse's notice and opportunity to participate in administrative proceedings
Reg. 1.6015-7Tax Court review
Reg. 1.6015-8Applicable liabilities
Reg. 1.6015-9Effective date
Reg. 1.6016-1Declarations of estimated income tax by corporations
Reg. 1.6016-2Contents of declaration of estimated tax
Reg. 1.6016-3Amendment of declaration
Reg. 1.6016-4Short taxable year
Reg. 1.6017-1Self-employment tax returns
Reg. 1.6031(a)-1Return of partnership income
Reg. 1.6031(b)-1TStatements to partners (temporary)
Reg. 1.6031(b)-2TREMIC reporting requirements (temporary) [Reserved]
Reg. 1.6031(c)-1TNominee reporting of partnership information (temporary)
Reg. 1.6031(c)-2TNominee reporting of REMIC information (temporary) [Reserved]
Reg. 1.6032-1Returns of banks with respect to common trust funds
Reg. 1.6033-1Returns by exempt organizations; taxable years beginning before January 1, 1970
Reg. 1.6033-2Returns by exempt organizations and returns by certain nonexempt organizations
Reg. 1.6033-3Additional provisions relating to private foundations
Reg. 1.6033-4Required use of magnetic media for returns by organizations required to file returns under section 6033
Reg. 1.6033-5Disclosure by tax-exempt entities that are parties to certain reportable transactions
Reg. 1.6033-6Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006)
Reg. 1.6034-1Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)
Reg. 1.6035-1[Reserved]
Reg. 1.6035-2Transitional relief
Reg. 1.6036-1Notice of qualification as executor or receiver
Reg. 1.6037-1Return of electing small business corporation
Reg. 1.6037-2Required use of magnetic media for income tax returns of electing small business corporations
Reg. 1.6038-1Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963
Reg. 1.6038-2Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations
Reg. 1.6038-3Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs)
Reg. 1.6038-4Information returns required of certain United States persons with respect to such person's US multinational enterprise group
Reg. 1.6038-5Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes
Reg. 1.6038A-0Table of contents
Reg. 1.6038A-1General requirements and definitions
Reg. 1.6038A-2Requirement of return
Reg. 1.6038A-3Record maintenance
Reg. 1.6038A-4Monetary penalty
Reg. 1.6038A-5Authorization of agent
Reg. 1.6038A-6Failure to furnish information
Reg. 1.6038A-7Noncompliance
Reg. 1.6038B-1Reporting of certain transfers to foreign corporations
Reg. 1.6038B-1TReporting of certain transactions to foreign corporations (temporary)
Reg. 1.6038B-2Reporting of certain transfers to foreign partnerships
Reg. 1.6038D-0Outline of regulation provisions
Reg. 1.6038D-1Reporting with respect to specified foreign financial assets, definition of terms
Reg. 1.6038D-2Requirement to report specified foreign financial assets
Reg. 1.6038D-3Specified foreign financial assets
Reg. 1.6038D-4Information required to be reported
Reg. 1.6038D-5Valuation guidelines
Reg. 1.6038D-6Specified domestic entities
Reg. 1.6038D-7Exceptions from the reporting of certain assets under section 6038D
Reg. 1.6038D-8Penalties for failure to disclose
Reg. 1.6039-1Returns required in connection with certain options
Reg. 1.6039-2Statements to persons with respect to whom information is reported
Reg. 1.6039I-1Reporting of certain employer-owned life insurance contracts
Reg. 1.6041-1Return of information as to payments of $600 or more
Reg. 1.6041-2Return of information as to payments to employees
Reg. 1.6041-3Payments for which no return of information is required under section 6041
Reg. 1.6041-4Foreign-related items and other exceptions
Reg. 1.6041-5Information as to actual owner
Reg. 1.6041-6Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing
Reg. 1.6041-7Magnetic media requirement
Reg. 1.6041-8Cross-reference to penalties
Reg. 1.6041-9Coordination with reporting rules for widely held fixed investment trusts under § 1671-5
Reg. 1.6041-10Return of information as to payments of winnings from bingo, keno, and slot machine play
Reg. 1.6041A-1Returns regarding payments of remuneration for services and certain direct sales
Reg. 1.6042-1Return of information as to dividends paid in calendar years before 1963
Reg. 1.6042-2Returns of information as to dividends paid
Reg. 1.6042-3Dividends subject to reporting
Reg. 1.6042-4Statements to recipients of dividend payments
Reg. 1.6042-5Coordination with reporting rules for widely held fixed investment trusts under § 1671-5
Reg. 1.6043-1Return regarding corporate dissolution or liquidation
Reg. 1.6043-2Return of information respecting distributions in liquidation
Reg. 1.6043-3Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a)
Reg. 1.6043-4Information returns relating to certain acquisitions of control and changes in capital structure
Reg. 1.6044-1Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963
Reg. 1.6044-2Returns of information as to payments of patronage dividends
Reg. 1.6044-3Amounts subject to reporting
Reg. 1.6044-4Exemption for certain consumer cooperatives
Reg. 1.6044-5Statements to recipients of patronage dividends
Reg. 1.6045-1Returns of information of brokers and barter exchanges
Reg. 1.6045-2Furnishing statement required with respect to certain substitute payments
Reg. 1.6045-3Information reporting for an acquisition of control or a substantial change in capital structure
Reg. 1.6045-4Information reporting on real estate transactions with dates of closing on or after January 1, 1991
Reg. 1.6045-5Information reporting on payments to attorneys
Reg. 1.6045A-1Statements of information required in connection with transfers of securities
Reg. 1.6045B-1Returns relating to actions affecting basis of securities
Reg. 1.6046-1Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
Reg. 1.6046A-1Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially
Reg. 1.6046-2Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963
Reg. 1.6046-3Returns as to formation or reorganization of foreign corporations prior to September 15, 1960
Reg. 1.6047-1Information to be furnished with regard to employee retirement plan covering an owner-employee
Reg. 1.6047-2Information relating to qualifying longevity annuity contracts
Reg. 1.6049-1Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983
Reg. 1.6049-2Interest and original issue discount subject to reporting in calendar years before 1983
Reg. 1.6049-3Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983
Reg. 1.6049-4Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982
Reg. 1.6049-5Interest and original issue discount subject to reporting after December 31, 1982
Reg. 1.6049(d)-5TReporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary)
Reg. 1.6049-6Statements to recipients of interest payments and holders of obligations for attributed original issue discount
Reg. 1.6049-7Returns of information with respect to REMIC regular interests and collateralized debt obligations
Reg. 1.6049-8Interest and original issue discount paid to certain nonresident aliens
Reg. 1.6049-9Premium subject to reporting for a debt instrument acquired on or after January 1, 2014
Reg. 1.6049-10Reporting of original issue discount on a tax-exempt obligation
Reg. 1.6050A-1Reporting requirements of certain fishing boat operators
Reg. 1.6050B-1Information returns by person making unemployment compensation payments
Reg. 1.6050D-1Information returns relating to energy grants and financing
Reg. 1.6050E-1Reporting of State and local income tax refunds
Reg. 1.6050H-0Table of contents
Reg. 1.6050H-1Information reporting of mortgage interest received in a trade or business from an individual
Reg. 1.6050H-2Time, form, and manner of reporting interest received on qualified mortgage
Reg. 1.6050H-3Information reporting of mortgage insurance premiums
Reg. 1.6050I-0Table of contents
Reg. 1.6050I-1Returns relating to cash in excess of $10,000 received in a trade or business
Reg. 1.6050I-2Returns relating to cash in excess of $10,000 received as bail by court clerks
Reg. 1.6050J-1TQuestions and answers concerning information returns relating to foreclosures and abandonments of security (temporary)
Reg. 1.6050K-1Returns relating to sales or exchanges of certain partnership interests
Reg. 1.6050L-1Information return by donees relating to certain dispositions of donated property
Reg. 1.6050L-2Information returns by donees relating to qualified intellectual property contributions
Reg. 1.6050M-1Information returns relating to persons receiving contracts from certain Federal executive agencies
Reg. 1.6050N-1Statements to recipients of royalties paid after December 31, 1986
Reg. 1.6050N-2Coordination with reporting rules for widely held fixed investment trusts under § 1671-5
Reg. 1.6050P-0Table of contents
Reg. 1.6050P-1Information reporting for discharges of indebtedness by certain entities
Reg. 1.6050P-2Organization a significant trade or business of which is the lending of money
Reg. 1.6050S-0Table of contents
Reg. 1.6050S-1Information reporting for qualified tuition and related expenses
Reg. 1.6050S-2Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses
Reg. 1.6050S-3Information reporting for payments of interest on qualified education loans
Reg. 1.6050S-4Information reporting for payments of interest on qualified education loans
Reg. 1.6050W-1Information reporting for payments made in settlement of payment card and third party network transactions
Reg. 1.6050W-2Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions
Reg. 1.6050Y-1Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits
Reg. 1.6050Y-2Information reporting by acquirers for reportable policy sale payments
Reg. 1.6050Y-3Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons
Reg. 1.6050Y-4Information reporting by payors for reportable death benefits
Reg. 1.6052-1Information returns regarding payment of wages in the form of group-term life insurance
Reg. 1.6052-2Statements to be furnished employees with respect to wages paid in the form of group-term life insurance
Reg. 1.6055-1Information reporting for minimum essential coverage
Reg. 1.6055-2Electronic furnishing of statements
Reg. 1.6060-1Reporting requirements for tax return preparers
Reg. 1.6061-1Signing of returns and other documents by individuals
Reg. 1.6062-1Signing of returns, statements, and other documents made by corporations
Reg. 1.6063-1Signing of returns, statements, and other documents made by partnerships
Reg. 1.6065-1Verification of returns
Reg. 1.6071-1Time for filing returns and other documents
Reg. 1.6072-1Time for filing returns of individuals, estates, and trusts
Reg. 1.6072-2Time for filing returns of corporations
Reg. 1.6072-3Income tax due dates postponed in case of China Trade Act corporations
Reg. 1.6072-4Time for filing other returns of income
Reg. 1.6073-1Time and place for filing declarations of estimated income tax by individuals
Reg. 1.6073-2Fiscal years
Reg. 1.6073-3Short taxable years
Reg. 1.6073-4Extension of time for filing declarations by individuals
Reg. 1.6074-1Time and place for filing declarations of estimated income tax by corporations
Reg. 1.6074-2Time for filing declarations by corporations in case of a short taxable year
Reg. 1.6074-3Extension of time for filing declarations by corporations
Reg. 1.6081-1Extension of time for filing returns
Reg. 1.6081-2Automatic extension of time to file certain returns filed by partnerships
Reg. 1.6081-3Automatic extension of time for filing corporation income tax returns
Reg. 1.6081-4Automatic extension of time for filing individual income tax return
Reg. 1.6081-5Extensions of time in the case of certain partnerships, corporations and US citizens and residents
Reg. 1.6081-6Automatic extension of time to file estate or trust income tax return
Reg. 1.6081-7Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return
Reg. 1.6081-8Extension of time to file certain information returns
Reg. 1.6081-9Automatic extension of time to file exempt or political organization returns
Reg. 1.6081-10Automatic extension of time to file withholding tax return for US source income of foreign persons
Reg. 1.6081-11Automatic extension of time for filing certain employee plan returns
Reg. 1.6091-1Place for filing returns or other documents
Reg. 1.6091-2Place for filing income tax returns
Reg. 1.6091-3Filing certain international income tax returns
Reg. 1.6091-4Exceptional cases
Reg. 1.6102-1Computations on returns or other documents
Reg. 1.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
Reg. 1.6107-2Form and manner of furnishing copy of return and retaining copy or record
Reg. 1.6109-1Identifying numbers
Reg. 1.6109-2Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements
Reg. 1.6115-1Disclosure requirements for quid pro quo contributions
Reg. 1.6109-2AFurnishing identifying number of income tax return preparer
Reg. 1.6151-1Time and place for paying tax shown on returns
Reg. 1.6153-1Payment of estimated tax by individuals
Reg. 1.6153-2Fiscal years
Reg. 1.6153-3Short taxable years
Reg. 1.6153-4Extension of time for paying the estimated tax
Reg. 1.6161-1Extension of time for paying tax or deficiency
Reg. 1.6162-1Extension of time for payment of tax on gain attributable to liquidation of personal holding companies
Reg. 1.6164-1Extensions of time for payment of taxes by corporations expecting carrybacks
Reg. 1.6164-2Amount of tax the time for payment of which may be extended
Reg. 1.6164-3Computation of the amount of reduction of the tax previously determined
Reg. 1.6164-4Payment of remainder of tax where extension relates to only part of the tax
Reg. 1.6164-5Period of extension
Reg. 1.6164-6Revised statements
Reg. 1.6164-7Termination by district director
Reg. 1.6164-8Payments on termination
Reg. 1.6164-9Cross references
Reg. 1.6165-1Bonds where time to pay the tax or deficiency has been extended
Reg. 1.6302-1Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations
Reg. 1.6302-2Deposit rules for tax withheld on nonresident aliens and foreign corporations
Reg. 1.6302-3Deposit rules for estimated taxes of certain trusts
Reg. 1.6302-4Voluntary payments by electronic funds transfer
Reg. 1.6361-1Collection and administration of qualified State individual income taxes
Reg. 1.6411-1Tentative carryback adjustments
Reg. 1.6411-2Computation of tentative carryback adjustment
Reg. 1.6411-3Allowance of adjustments
Reg. 1.6411-4Consolidated groups
Reg. 1.6414-1Credit or refund of tax withheld on nonresident aliens and foreign corporations
Reg. 1.6425-1Adjustment of overpayment of estimated income tax by corporation
Reg. 1.6425-2Computation of adjustment of overpayment of estimated tax
Reg. 1.6425-3Allowance of adjustments
Reg. 1.6654-1Addition to the tax in the case of an individual
Reg. 1.6654-2Exceptions to imposition of the addition to the tax in the case of individuals
Reg. 1.6654-3Short taxable years of individuals
Reg. 1.6654-4[Reserved]
Reg. 1.6654-5Payments of estimated tax
Reg. 1.6654-6Nonresident alien individuals
Reg. 1.6654-7Applicability
Reg. 1.6655-0Table of contents
Reg. 1.6655-1Addition to the tax in the case of a corporation
Reg. 1.6655-2Annualized income installment method
Reg. 1.6655-2TSafe harbor for certain installments of tax due before July 1, 1987 (temporary)
Reg. 1.6655-3Adjusted seasonal installment method
Reg. 1.6655-4Large corporations
Reg. 1.6655-5Short taxable year
Reg. 1.6655-6Methods of accounting
Reg. 1.6655-7Addition to tax on account of excessive adjustment under section 6425
Reg. 1.6655(e)-1Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
Reg. 1.6662-0Table of contents
Reg. 1.6662-1Overview of the accuracy-related penalty
Reg. 1.6662-2Accuracy-related penalty
Reg. 1.6662-3Negligence or disregard of rules or regulations
Reg. 1.6662-4Substantial understatement of income tax
Reg. 1.6662-5Substantial and gross valuation misstatements under chapter 1
Reg. 1.6662-5TSubstantial and gross valuation misstatements under chapter 1 (temporary)
Reg. 1.6662-6Transactions between persons described in section 482 and net section 482 transfer price adjustments
Reg. 1.6662-7Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty
Reg. 1.6664-0Table of contents
Reg. 1.6664-1Accuracy-related and fraud penalties; definitions, effective date and special rules
Reg. 1.6664-2Underpayment
Reg. 1.6664-3Ordering rules for determining the total amount of penalties imposed
Reg. 1.6664-4Reasonable cause and good faith exception to section 6662 penalties
Reg. 1.6664-4TReasonable cause and good faith exception to section 6662 penalties
Reg. 1.6694-0Table of contents
Reg. 1.6694-1Section 6694 penalties applicable to tax return preparers
Reg. 1.6694-2Penalty for understatement due to an unreasonable position
Reg. 1.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 1.6694-4Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
Reg. 1.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
Reg. 1.6695-2Tax return preparer due diligence requirements for certain tax returns and claims
Reg. 1.6696-1Claims for credit or refund by tax return preparers or appraisers
Reg. 1.6709-1TPenalties with respect to mortgage credit certificates (temporary)
Reg. 1.6851-1Termination assessments of income tax
Reg. 1.6851-2Certificates of compliance with income tax laws by departing aliens
Reg. 1.6851-3Furnishing of bond to insure payment; cross reference
Reg. 1.7476-1Interested parties
Reg. 1.7476-2Notice to interested parties
Reg. 1.7476-3Notice of determination
Reg. 1.7519-0TTable of contents (temporary)
Reg. 1.7519-1TRequired payments for entities electing not to have required year (temporary)
Reg. 1.7519-2TRequired payments - procedures and administration (temporary)
Reg. 1.7519-3TEffective date (temporary)
Reg. 1.7520-1Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests
Reg. 1.7520-2Valuation of charitable interests
Reg. 1.7520-3Limitation on the application of section 7520
Reg. 1.7520-4Transitional rules
Reg. 1.7701-1Definitions; spouse, husband and wife, husband, wife, marriage
Reg. 1.7701(l)-0Table of contents
Reg. 1.7701(l)-1Conduit financing arrangements
Reg. 1.7701(l)-3Recharacterizing financing arrangements involving fast-pay stock
Reg. 1.7701(l)-4Rules regarding inversion transactions
Reg. 1.7702-0Table of contents
Reg. 1.7702-2Attained age of the insured under a life insurance contract
Reg. 1.7702B-1Consumer protection provisions
Reg. 1.7702B-2Special rules for pre-1997 long-term care insurance contracts
Reg. 1.7703-1Determination of marital status
Reg. 1.7704-1Publicly traded partnerships
Reg. 1.7704-2Transition provisions
Reg. 1.7704-3Qualifying income
Reg. 1.7704-4Qualifying income - mineral and natural resources
Reg. 1.7872-1 - 1.7872-4§§ 17872-1--17872-4 [Reserved]
Reg. 1.7872-5Exempted loans
Reg. 1.7872-5TExempted loans (temporary)
Reg. 1.7872-15Split-dollar loans
Reg. 1.7872-16Loans to an exchange facilitator under § 1468B-6
Reg. 1.7874-1Disregard of affiliate-owned stock
Reg. 1.7874-2Surrogate foreign corporation
Reg. 1.7874-3Substantial business activities
Reg. 1.7874-4Disregard of certain stock related to the domestic entity acquisition
Reg. 1.7874-5Effect of certain transfers of stock related to the acquisition
Reg. 1.7874-6Stock transferred by members of the EAG
Reg. 1.7874-7Disregard of certain stock attributable to passive assets
Reg. 1.7874-8Disregard of certain stock attributable to serial acquisitions
Reg. 1.7874-9Disregard of certain stock in third-country transactions
Reg. 1.7874-10Disregard of certain distributions
Reg. 1.7874-11Rules regarding inversion gain
Reg. 1.7874-12Definitions
Reg. 1.9000-1Statutory provisions
Reg. 1.9000-2Effect of repeal in general
Reg. 1.9000-3Requirement of statement showing increase in tax liability
Reg. 1.9000-4Form and content of statement
Reg. 1.9000-5Effect of filing statement
Reg. 1.9000-6Provisions for the waiver of interest
Reg. 1.9000-7Provisions for estimated tax
Reg. 1.9000-8Extension of time for making certain payments
Reg. 1.9001Statutory provisions; Retirement-Straight Line Adjustment Act of 1958
Reg. 1.9001-1Change from retirement to straight-line method of computing depreciation
Reg. 1.9001-2Basis adjustments for taxable years beginning on or after 1956 adjustment date
Reg. 1.9001-3Basis adjustments for taxable years between changeover date and 1956 adjustment date
Reg. 1.9001-4Adjustments required in computing excess-profits credit
Reg. 1.9002Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat 124)
Reg. 1.9002-1Purpose, applicability, and definitions
Reg. 1.9002-2Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply
Reg. 1.9002-3Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply
Reg. 1.9002-4Election to pay net increase in tax in installments
Reg. 1.9002-5Special rules relating to interest
Reg. 1.9002-6Acquiring corporation
Reg. 1.9002-7Statute of limitations
Reg. 1.9002-8Manner of exercising elections
Reg. 1.9003Statutory provisions; section 4 of the Act of September 14, 1960 (Pub L 86-781, 74 Stat 1017)
Reg. 1.9003-1Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years
Reg. 1.9003-2Effect of election
Reg. 1.9003-3Statutes of limitation
Reg. 1.9003-4Manner of exercising election
Reg. 1.9003-5Terms; applicability of other laws
Reg. 1.9004Statutory provisions; the Act of September 26, 1961 (Pub L 87-312, 75 Stat 674)
Reg. 1.9004-1Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale
Reg. 1.9004-2Effect of election
Reg. 1.9004-3Statutes of limitation
Reg. 1.9004-4Manner of exercising election
Reg. 1.9004-5Terms; applicability of other laws
Reg. 1.9005Statutory provisions; section 2 of the Act of September 26, 1961 (Pub L 87-321, 75 Stat 683)
Reg. 1.9005-1Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products
Reg. 1.9005-2Effect of election
Reg. 1.9005-3Statutes of limitation
Reg. 1.9005-4Manner of exercising election
Reg. 1.9005-5Terms; applicability of other laws
Reg. 1.9006Statutory provisions; Tax Reform Act of 1969
Reg. 1.9006-1Interest and penalties in case of certain taxable years
Reg. 1.9101-1Permission to submit information required by certain returns and statements on magnetic tape
Reg. 1.9200-1Deduction for motor carrier operating authority
Reg. 1.9200-2Manner of taking deduction
Reg. 1.9300-1Reduction in taxable income for housing displaced individuals
Reg. 2.1Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes
Reg. 2.1-1Definitions
Reg. 2.1-2Scope of section 511 of the Act and the regulations in this part
Reg. 2.1-3Requirements as to vessel operations
Reg. 2.1-4Application to establish fund
Reg. 2.1-5Tentative authorization to establish fund
Reg. 2.1-6Establishment of fund
Reg. 2.1-7Circumstances permitting reimbursement from a construction reserve fund
Reg. 2.1-8Investment of funds in securities
Reg. 2.1-9Valuation of securities in fund
Reg. 2.1-10Withdrawals from fund
Reg. 2.1-11Time deposits
Reg. 2.1-12Election as to nonrecognition of gain
Reg. 2.1-13Deposit of proceeds of sales or indemnities
Reg. 2.1-14Deposit of earnings and receipts
Reg. 2.1-15Time for making deposits
Reg. 2.1-16Tax liability as to earnings deposited
Reg. 2.1-17Basis of new vessel
Reg. 2.1-18Allocation of gain for tax purposes
Reg. 2.1-19Requirements as to new vessels
Reg. 2.1-20Obligation of deposits
Reg. 2.1-21Period for construction of certain vessels
Reg. 2.1-22Time extensions for expenditure or obligation
Reg. 2.1-23Noncompliance with requirements
Reg. 2.1-24Extent of tax liability
Reg. 2.1-25Assessment and collection of deficiencies
Reg. 2.1-26Reports by taxpayers
Reg. 2.1-27Controlled corporation
Reg. 2.1-28Administrative jurisdiction
Reg. 3.0Statutory provisions; section 607, Merchant Marine Act, 1936, as amended
Reg. 3.1Scope of section 607 of the Act and the regulations in this part
Reg. 3.2Ceiling on deposits
Reg. 3.3Nontaxability of deposits
Reg. 3.4Establishment of accounts
Reg. 3.5Qualified withdrawals
Reg. 3.6Tax treatment of qualified withdrawals
Reg. 3.7Tax treatment of nonqualified withdrawals
Reg. 3.8Certain corporate reorganizations and changes in partnerships, and certain transfers on death [Reserved]
Reg. 3.9Consolidated returns [Reserved]
Reg. 3.10Transitional rules for existing funds
Reg. 3.11Definitions
Reg. 4.954-0Introduction
Reg. 4.954-1Foreign base company income; taxable years beginning after December 31, 1986
Reg. 4.954-2Foreign personal holding company income; taxable years beginning after December 31, 1986
Reg. 5.1502-45Limitation on losses to amount at risk
Reg. 5.6411-1Tentative refund under claim of right adjustment
Reg. 5c.44F-1Leases and qualified research expenses
Reg. 5c.1305-1Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c1256-3
Reg. 5e.274-8Travel expenses of Members of Congress
Reg. 5f.103-1Obligations issued after December 31, 1982, required to be in registered form
Reg. 5f.163-1Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form
Reg. 6a.103A-1Interest on mortgage subsidy bonds
Reg. 6a.103A-2Qualified mortgage bond
Reg. 6a.103A-3Qualified veterans' mortgage bonds
Reg. 6a.6652(g)-1Failure to make return or furnish statement required under section 6039C
Reg. 7.48-1Election to have investment credit for movie and television films determined in accordance with previous litigation
Reg. 7.48-2Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975
Reg. 7.48-3Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code
Reg. 7.57(d)-1Election with respect to straight line recovery of intangibles
Reg. 7.465-1Amounts at risk with respect to activities begun prior to effective date; in general
Reg. 7.465-2Determination of amount at risk
Reg. 7.465-3Allocation of loss for different taxable years
Reg. 7.465-4Insufficient records
Reg. 7.465-5Examples
Reg. 7.936-1Qualified possession source investment income
Reg. 7.999-1Computation of the international boycott factor
Reg. 7.6039A-1Information regarding carryover basis property acquired from a decedent
Reg. 8.1Charitable remainder trusts
Reg. 9.1Investment credit - public utility property elections
Reg. 9.2[Reserved]
Reg. 9.3Temporary TRASOP requirements for 1-percent additional investment credit
Reg. 11.401(a)-11Qualified joint and survivor annuities
Reg. 11.401(a)-19Nonforfeitability in case of certain withdrawals
Reg. 11.401(b)-1Certain retroactive changes in plan
Reg. 11.408(a)(2)-1Trustee of individual retirement accounts
Reg. 11.410-1Election by church to have participation, vesting, funding, etc, provisions apply
Reg. 11.410(b)-1Minimum coverage requirements
Reg. 11.412(c)-7Election to treat certain retroactive plan amendments as made on the first day of the plan year
Reg. 11.412(c)-11Election with respect to bonds
Reg. 11.412(c)-12Extension of time to make contributions to satisfy requirements of section 412
Reg. 12.3Investment credit, public utility property elections
Reg. 12.4Election of Class Life Asset Depreciation Range System (ADR)
Reg. 12.7Election to be treated as a DISC
Reg. 12.8Elections with respect to net leases of real property
Reg. 12.9Election to postpone determination with respect to the presumption described in section 183(d)
Reg. 13.0-13.9§ [Reserved]
Reg. 13.10Distribution of money in lieu of fractional shares
Reg. 13.11Revocation of election to report income on the installment basis
Reg. 15.0-1Scope of regulations in this part
Reg. 15.1-1Elections to deduct
Reg. 15.1-2Revocation of election to deduct
Reg. 15.1-3Elections as to method of recapture
Reg. 15.1-4Special rules
Reg. 15a.453-0Taxable years affected
Reg. 15a.453-1Installment method reporting for sales of real property and casual sales of personal property
Reg. 15a.453-2Installment obligations received as liquidating distribution [Reserved]
Reg. 16A.126-0Effective dates
Reg. 16A.126-1Certain cost-sharing payments - in general
Reg. 16A.126-2Section 126 elections
Reg. 16A.1255-1General rule for treatment of gain from disposition of section 126 property
Reg. 16A.1255-2Special rules
Reg. 18.0Effective date of temporary regulations under the Subchapter S Revision Act of 1982
Reg. 18.1371-1Election to treat distributions as dividends during certain post-termination transition periods
Reg. 18.1379-1Transitional rules on enactment
Reg. 18.1379-2Special rules for all elections, consents, and refusals
 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2020 by Com-Lab (Mobile). Learn more at http://www.touchtax.com.