Cfr Title 26 Parts 1(1.0 -1.60), Code Of Federal Regulations(paper) 2018

Cfr Title 26 Parts 1(1.0 -1.60), Code Of Federal Regulations(paper)   2018
Title:
Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (1.0 to 1.60), Revised as of April 1, 2018
Format:
Paperback
USA Price: 
Stock:
In stock
GPO Stock Number:
869-088-00086-2
ISBN:
9780160945588
Description

26 CFR, Parts 1 (1.0 - 1.60); description continues coverage of rules, regulations, and procedures, and administration related to: TITLE 26—Internal Revenue, CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY, SUBCHAPTER A—INCOME TAX

Table of Contents

1.0-1

Internal Revenue Code of 1954 and regulations.

Normal Taxes and Surtaxes

§1.1-1

Income tax on individuals.

§1.1-2

Limitation on tax.

§1.1-3

Change in rates applicable to taxable year.

§1.1(h)-1

Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.

§1.1(i)-1T

Questions and answers relating to the tax on unearned income certain minor children (Temporary).

§1.2-1

Tax in case of joint return of husband and wife or the return of a surviving spouse.

§1.2-2

Definitions and special rules.

§1.3-1

Application of optional tax.

§1.4-1

Number of exemptions.

§1.4-2

Elections.

§1.4-3

Husband and wife filing separate returns.

§1.4-4

Short taxable year caused by death.

Tax on Corporations

§1.11-1

Tax on corporations.

Changes in Rates During a Taxable Year

§1.15-1

Changes in rate during a taxable year.

§1.21-1

Expenses for household and dependent care services necessary for gainful employment.

§1.21-2

Limitations on amount creditable.

§1.21-3

Special rules applicable to married taxpayers.

§1.21-4

Payments to certain related individuals.

§1.23-1

Residential energy credit.

§1.23-2

Definitions.

§1.23-3

Special rules.

§1.23-4

Performance and quality standards. [Reserved]

§1.23-5

Certification procedures.

§1.23-6

Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources.

§1.25-1T

Credit for interest paid on certain home mortgages (Temporary).

§1.25-2T

Amount of credit (Temporary).

§1.25-3

Qualified mortgage credit certificate.

§1.25-3T

Qualified mortgage credit certificate (Temporary).

§1.25-4T

Qualified mortgage credit certificate program (Temporary).

§1.25-5T

Limitation on aggregate amount of mortgage credit certificates (Temporary).

§1.25-6T

Form of qualified mortgage credit certificate (Temporary).

§1.25-7T

Public notice (Temporary).

§1.25-8T

Reporting requirements (Temporary).

§1.25A-0

Table of contents.

§1.25A-1

Calculation of education tax credit and general eligibility requirements.

§1.25A-2

Definitions.

§1.25A-3

Hope Scholarship Credit.

§1.25A-4

Lifetime Learning Credit.

§1.25A-5

Special rules relating to characterization and timing of payments.

§1.28-0

Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.

§1.28-1

Credit for clinical testing expenses for certain drugs for rare diseases or conditions.

Credits Against Tax

credits allowable under sections 30 through 45D

§1.30-1

Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.

§1.31-1

Credit for tax withheld on wages.

§1.31-2

Credit for “special refunds” of employee social security tax.

§1.32-2

Earned income credit for taxable years beginning after December 31, 1978.

§1.32-3

Eligibility requirements after denial of the earned income credit.

§1.34-1

Special rule for owners of certain business entities.

§1.35-1

Partially tax-exempt interest received by individuals.

§1.35-2

Taxpayers not entitled to credit.

§1.36B-0

Table of contents.

§1.36B-1

Premium tax credit definitions.

§1.36B-2

Eligibility for premium tax credit.

§1.36B-3

Computing the premium assistance credit amount.

§1.36B-4

Reconciling the premium tax credit with advance credit payments.

§1.36B-5

Information reporting by Exchanges.

§1.36B-6

Minimum value.

§1.37-1

General rules for the credit for the elderly.

§1.37-2

Credit for individuals age 65 or over.

§1.37-3

Credit for individuals under age 65 who have public retirement system income.

§1.38-1

Investment in certain depreciable property.

§1.40-1

Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).

§1.41-0

Table of contents.

§1.41-1

Credit for increasing research activities.

§1.41-2

Qualified research expenses.

§1.41-3

Base amount for taxable years beginning on or after January 3, 2001.

§1.41-4

Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.

§1.41-4A

Qualified research for taxable years beginning before January 1, 1986.

§1.41-5

Basic research for taxable years beginning after December 31, 1986. [Reserved]

§1.41-5A

Basic research for taxable years beginning before January 1, 1987.

§1.41-6

Aggregation of expenditures.

§1.41-7

Special rules.

§1.41-8

Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.

§1.41-9

Alternative simplified credit.

§1.42-0

Table of contents.

§1.42-0T

Table of contents.

§1.42-1

Limitation 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.

§1.42-1T

Limitation 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).

§1.42-2

Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer.

§1.42-3

Treatment 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).

§1.42-4

Application of not-for-profit rules of section 183 to low-income housing credit activities.

§1.42-5

Monitoring compliance with low-income housing credit requirements.

§1.42-5T

Monitoring compliance with low-income housing credit requirements (temporary).

§1.42-6

Buildings qualifying for carryover allocations.

§1.42-7

Substantially bond-financed buildings. [Reserved]

§1.42-8

Election of appropriate percentage month.

§1.42-9

For use by the general public.

§1.42-10

Utility allowances.

§1.42-10T

Energy obtained directly from renewable sources (temporary).

§1.42-11

Provision of services.

§1.42-12

Effective dates and transitional rules.

§1.42-13

Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.

§1.42-14

Allocation rules for post-2000 State housing credit ceiling amount.

§1.42-15

Available unit rule.

§1.42-16

Eligible basis reduced by federal grants.

§1.42-17

Qualified allocation plan.

§1.42-18

Qualified contracts.

§1.42A-1

General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.

§1.43-0

Table of contents.

§1.43-1

The enhanced oil recovery credit—general rules.

§1.43-2

Qualified enhanced oil recovery project.

§1.43-3

Certification

§1.43-4

Qualified enhanced oil recovery costs.

§1.43-5

At-risk limitation. [Reserved]

§1.43-6

Election out of section 43.

§1.43-7

Effective date of regulations.

§1.44-1

Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.

§1.44-2

Property to which credit for purchase of new principal residence applies.

§1.44-3

Certificate by seller.

§1.44-4

Recapture for certain dispositions.

§1.44-5

Definitions.

§1.44B-1

Credit for employment of certain new employees.

Research Credit—For Taxable Years Beginning Before January 1, 1990

§1.41-0A

Table of contents.

§1.41-3A

Base period research expense.

rules for computing credit for investment in certain depreciable property

§1.45D-0

Table of contents.

§1.45D-1

New markets tax credit.

§1.45G-0

Table of contents for the railroad track maintenance credit rules.

§1.45G-1

Railroad track maintenance credit.

§1.45R-0

Table of contents.

§1.45R-1

Definitions.

§1.45R-2

Eligibility for the credit.

§1.45R-3

Calculating the credit.

§1.45R-4

Uniform percentage of premium paid.

§1.45R-5

Claiming the credit.

§1.46-1

Determination of amount.

§1.46-2

Carryback and carryover of unused credit.

§1.46-3

Qualified investment.

§1.46-4

Limitations with respect to certain persons.

§1.46-5

Qualified progress expenditures.

§1.46-6

Limitation in case of certain regulated companies.

§1.46-7

Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.

§1.46-8

Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).

§1.46-9

Requirements for taxpayers electing an extra one-half percent additional investment credit.

§1.46-10

[Reserved]

§1.46-11

Commuter highway vehicles.

§1.47-1

Recomputation of credit allowed by section 38.

§1.47-2

“Disposition” and “cessation”.

§1.47-3

Exceptions to the application of §1.47-1.

§1.47-4

Electing small business corporation.

§1.47-5

Estates and trusts.

§1.47-6

Partnerships.

§1.48-1

Definition of section 38 property.

§1.48-2

New section 38 property.

§1.48-3

Used section 38 property.

§1.48-4

Election of lessor of new section 38 property to treat lessee as purchaser.

§1.48-5

Electing small business corporations.

§1.48-6

Estates and trusts.

§1.48-9

Definition of energy property.

§1.48-10

Single purpose agricultural or horticultural structures.

§1.48-11

Qualified rehabilitated building; expenditures incurred before January 1, 1982.

§1.48-12

Qualified rehabilitated building; expenditures incurred after December 31, 1981.

§1.50-1

Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.

§1.50-1T

Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer (temporary).

rules for computing credit for expenses of work incentive programs

§1.50A-1

Determination of amount.

§1.50A-2

Carryback and carryover of unused credit.

§1.50A-3

Recomputation of credit allowed by section 40.

§1.50A-4

Exceptions to the application of §1.50A-3.

§1.50A-5

Electing small business corporations.

§1.50A-6

Estates and trusts.

§1.50A-7

Partnerships.

§1.50B-1

Definitions of WIN expenses and WIN employees.

§1.50B-2

Electing small business corporations.

§1.50B-3

Estates and trusts.

§1.50B-4

Partnerships.

§1.50B-5

Limitations with respect to certain persons.

§1.51-1

Amount of credit.

Tax Surcharge

§1.52-1

Trades or businesses that are under common control.

§1.52-2

Adjustments for acquisitions and dispositions.

§1.52-3

Limitations with respect to certain persons.

§1.53-1

Limitation based on amount of tax.

§1.53-2

Carryback and carryover of unused credit.

§1.53-3

Separate rule for pass-through of jobs credit.

§1.55-1

Alternative minimum taxable income.

§1.56-0

Table of contents to §1.56-1, adjustment for book income of corporations.

§1.56-1

Adjustment for the book income of corporations.

Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970

§1.56A-1

Imposition of tax.

§1.56A-2

Deferral of tax liability in case of certain net operating losses.

§1.56A-3

Effective date.

§1.56A-4

Certain taxpayers.

§1.56A-5

Tax carryovers.

§1.56(g)-0

Table of Contents.

§1.56(g)-1

Adjusted current earnings.

Tax Preference Regulations

§1.57-0

Scope.

§1.57-1

Items of tax preference defined.

§§1.57-2—1.57-3

[Reserved]

§1.57-4

Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.

§1.57-5

Records to be kept.

§1.58-1

Minimum tax exemption.

§1.58-2

General rules for conduit entities; partnerships and partners.

§1.58-3

Estates and trusts.

§1.58-3T

Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).

§1.58-4

Electing small business corporations.

§1.58-5

Common trust funds.

§1.58-6

Regulated investment companies; real estate investment trusts.

§1.58-7

Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.

§1.58-8

Capital gains and stock options.

§1.58-9

Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

§1.59-1

Optional 10-year writeoff of certain tax preferences.

§1.60

[Reserved]

Audience

Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations. Law libraries and some academic libraries should have a copy of this publication for their patrons. In addition, members of government and policymakers, members of Congress, tax preparers, investment counselors and brokers, social activists, political consultants, media writers and producers, university instructors and professors, political scientists, and taxpayers would find this publication useful.

 

Product Details

Availability Details:
In Stock
USA Price:
$55.00
International Price:
$77.00
Publisher:
National Archives and Records Administration, Office of the Federal Register
Key Phrases:
  • CFR Title 26
Weight:
1.75
Quantity Price:
Discount
Cover:
Paper
Unit of Issue (US):
1
Unit of Issue (Non-US):
1
Item available Date:
04/27/2018
Last Status Update:
01/11/2019
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