Prepared and regularly updated by specific Federal agencies, then published by the Office of Federal Register (OFR) 26 CFR, Parts 1(1.1551-End), includes rules, regulations, procedures, and administrative procedures associated with Title 26 Internal Revenue.
Foreign Personal Holding Companies 1.551-1 – 1.551-2
Deduction for Dividends Paid 1.561-1 – 1.565-6
Banking Institutions 1.581-1 – 8
Mutual Savings Banks, Etc. 1.591-1 – 1.597-8
Bank Affiliates 1.601-1
Natural Resources 1.611-0 – 1.617-5
Sales and Exchanges 1.631-1 – 1.632-1
Mineral Production Payments 1.636-1 – 1.636-4
Continental Shelf Areas 1.638-1 – 1.640
Estates, Trusts, Beneficiaries, and Decedents
Estates, Trusts, and Beneficiaries 1.641 – 1.643(h)-1
Pooled Income Fund Actuarial Tables Applicable Before June 1, 2023 1.642(c)-6A
Election to Treat Trust as Part of an Estate 1.645-1
Trusts Which Distribute Current Income Only 1.651(a)-1 – 1.652(c)-4
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus 1.661(a)-1 – 1.664-4
Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 1.665(a)-0 – 1.669(b)-2
Unitrust Actuarial Tables Applicable Before June 1, 2023. 1.664-4A
Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on or After January 1, 1969 1.665(a)-0A – 1.665(g)-2A
Grantors and Others Treated as Substantial Owners 1.671-1 – 1.679-7
Miscellaneous 1.681(a)-1 – 1.684-5
Income in Respect of Decedents 1.691(a)-1 – 1.692-1
Partners and Partnerships 1.701-1 – 1.709-2
Contributions, Distributions, and Transfers
Contributions to a Partnership 1.721-1 – 1.723-1
Distributions by a Partnership 1.731-1 – 1.737-5
Transfers of Interests in a Partnership 1.741-1 – 1.743-1
Provisions Common to Part II, Subchapter K, Chapter 1 of the Code 1.751-1 – 1.755-1
Definitions 1.761-1 – 1.761-3
Effective Date for Subchapter K, Chapter 1 of the Code 1.771-1
Life Insurance Companies
Definition; Tax Imposed 1.801-1 – 1.802-3
Investment Income 1.804-3 – 1.807-4
Gain and Loss from Operations 1.809-1 – 1.812-9
Distributions to Shareholders 1.815-1 – 1.816-1
Miscellaneous Provisions 1.817-1 – 1.819-2
Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits) 1.822-1 – 1.826-7
Other Insurance Companies 1.831-1 – 1.850
Regulated Investment Companies and Real Estate Investment Trusts 1.851-1 – 1.855-1
Real Estate Investment Trusts 1.856-0 – 1.860G-3
Tax Based on Income from Sources Within or Without the United States
Determination of Sources of Income 1.861-1 – 1.863-3
Regulations Applicable to Taxable Years Prior to December 30, 1996 1.863-3A – 1.865-3
Nonresident Aliens and Foreign Corporations
Nonresident Alien Individuals 1.871-1 – 1.879-1
Foreign Corporations 1.881-0 – 1.884-5
Miscellaneous Provisions 1.891 – 1.897(l)-1
Income from Sources Without the United States
Foreign Tax Credit 1.901-1 – 1.907(f)-1
Earned Income of Citizens or Residents of United States 1.908 – 1.911-8
Earned Income of Citizens of United States 1.912-1 – 1.927(d)-2T
Possessions of the United States 1.931-1 – 1.937-3
Controlled Foreign Corporations 1.951-1 – 1.965-9
Export Trade Corporations 1.970-1 – 1.989(b)-1
Domestic International Sales Corporations 1.991-1 – 1.1000
Gain or Loss on Disposition of Property
Determination of Amount of and Recognition of Gain or Loss 1.1001-1 – 1.1002-1
Basis Rules of General Application 1.1011-1 – 1.1021-1
Common Nontaxable Exchanges 1.1031-0 – 1.1045-1
Special Rules 1.1051-1 – 1.1061-6
Changes To Effectuate F.C.C. Policy 1.1071-1 – 1.1071-4
Exchanges in Obedience to S.E.C. Orders 1.1081-1 – 1.1083-1
Wash Sales of Stock or Securities 1.1091-1 – 1.1202-2
Treatment of Capital Losses 1.1211-1 – 1.1212-1
General Rules for Determining Capital Gains and Losses 1.1221-1 – 1.1223-3
Special Rules for Determining Capital Gains and Losses 1.1231-1 – 1.1298-4
Income Averaging 1.1301-1
Readjustment of Tax Between Years and Special Limitations 1.1311(a)-1 – 1.1314(c)-1
Involuntary Liquidation and Replacement of Lifo Inventories 1.1321-1 – 1.1321-2
War Loss Recoveries 1.1331-1 – 1.1337-1
Claim of Right 1.1341-1 – 1.1342-1
Other Limitations 1.1346-1 – 1.1348-3
Small Business Corporations and Their Shareholders 1.1361-0 – 1.1378-1
Section 1374 Before the Tax Reform Act of 1986 1.1374-1A
Cooperatives and Their Patrons 1.1381-1 – 1.1383-1
Tax Treatment by Patrons of Patronage Dividends 1.1385-1
Definitions; Special Rules 1.1388-1 – 1.1394-1
Empowerment Zone Employment Credit 1.1396-1 – 1.1397E-1
Rules Relating to Individuals' Title 11 Cases 1.1398-1 – 1.1400Z2(f)-1
Tax on Self-Employment Income 1.1401-1 – 1.1403-1
Net Investment Income Tax 1.1411-0 – 1.1411-10
Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds 1.1441-0 – 1.1446(f)-5
Tax-Free Covenant Bonds 1.1451-1 – 1.1451-2
Application of Withholding Provisions 1.1461-1 – 1.1464-1
Information Reporting by Foreign Financial Institutions 1.1471-0 – 1.1474-7
Mitigation of Effect of Renegotiation of Government Contracts 1.1481-1
Consolidated Returns
Consolidated Return Regulations 1.1502-0 – 1.1502-1
Consolidated Tax Liability 1.1502-2 – 1.1502-9
Computation of Consolidated Taxable Income 1.1502-11
Computation of Separate Taxable Income 1.1502-12 – 1.1502-19
Computation of Consolidated Items 1.1502-21 – 1.1502-28
Basis, Stock Ownership, and Earnings and Profits Rules 1.1502-30 – 1.1502-36
Special Taxes and Taxpayers 1.1502-42 – 1.1502-68
Administrative Provisions and Other Rules 1.1502-75 – 1.1504-4
Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999 1.1502-9A
Regulations Applicable to Taxable Years Before January 1, 1997 1.1502-15A – 1.1502-41A
Regulations Applicable to Taxable Years Beginning Before June 28, 2002 1.1502-77A
Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015 1.1502-77B
Regulations Applicable to Taxable Years Before January 1, 1997 1.1502-79A
Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999 1.1502-90A – 1.1502-97A
§ 1.1502-98 A Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999.
§ 1.1502-99A Effective dates.
Dual Consolidated Losses Incurred in Taxable Years Beginning Before October 1, 1992
§ 1.1551-1 Disallowance of surtax exemption and accumulated earnings credit.
§ 1.1552-1 Earnings and profits.
Certain Controlled Corporations 1.1561-0 – 1.1563-4
Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
Information and Returns 1.5000A-0 – 1.5000C-7
Records, Statements, and Special Returns 1.6001-1 – 1.6001-2
Tax Returns or Statements 1.6011-1 – 1.6017-1
Information Returns 1.6031(a)-1 – 1.6060-1
Signing and Verifying of Returns and Other Documents 1.6061-1 – 1.6065-1
Time for Filing Returns and Other Documents 1.6071-1 – 1.6074-3
Extension of Time for Filing Returns 1.6081-1 – 1.6081-11
Place for Filing Returns or Other Documents 1.6091-1 – 1.6091-4
Miscellaneous Provisions 1.6102-1 – 1.6115-1
Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000 1.6109-2A
Time and Place for Paying Tax 1.6151-1 – 1.6153-4
Extensions of Time for Payment 1.6161-1 – 1.6165-1
General Provisions 1.6302-1 – 1.6361-1
Abatements, Credits, and Refunds 1.6411-1 – 1.6425-3
Additions to the Tax, Additional Amounts, and Assessable Penalties 1.6654-1 – 1.6851-3
Declaratory Judgments Relating to Qualification of Certain Retirement Plans 1.7476-1 – 1.7519-3T
General Actuarial Valuations 1.7520-1 – 1.9005-5
Tax Reform Act of 1969 1.9006 – 1.9300-1
eCFR Conte
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