Cfr Title 26 Pt(1.1551-end);code Of Federal Regulations(paper)2018

Cfr Title 26 Pt(1.1551-end);code Of Federal Regulations(paper)2018
Title:
Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (1.1551 to End), Revised as of April 1, 2018
Format:
Paperback
USA Price: 
Stock:
In stock
GPO Stock Number:
869-088-00100-1
ISBN:
9780160945724
Description

26 CFR, Part 1 (1.551-end) ; 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 (CONTINUED), SUBCHAPTER A—INCOME TAX (CONTINUED)

Table of Contents

§1.1551-1

Disallowance of surtax exemption and accumulated earnings credit.

§1.1552-1

Earnings and profits.

Certain Controlled Corporations

§1.1561-0

Table of contents.

§1.1561-1

General rules regarding certain tax benefits available to the component members of a controlled group of corporations.

§1.1561-2

Special rules for allocating reductions of certain section 1561(a) tax-benefit items.

§1.1561-3

Allocation of the section 1561(a) tax items.

§1.1563-1

Definition of controlled group of corporations and component members and related concepts.

§1.1563-2

Excluded stock.

§1.1563-3

Rules for determining stock ownership.

§1.1563-4

Franchised corporations.

Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage

Information and Returns

§1.5000A-0

Table of contents.

§1.5000A-1

Maintenance of minimum essential coverage and liability for the shared responsibility payment.

§1.5000A-2

Minimum essential coverage.

§1.5000A-3

Exempt individuals.

§1.5000A-4

Computation of shared responsibility payment.

§1.5000A-5

Administration and procedure.

§1.5000C-0

Outline of regulation provisions for section 5000C.

§1.5000C-1

Tax on specified Federal procurement payments.

§1.5000C-2

Withholding on specified Federal procurement payments.

§1.5000C-3

Payment and returns of tax withheld by the acquiring agency.

§1.5000C-4

Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund.

§1.5000C-5

Anti-abuse rule.

§1.5000C-6

Examples.

§1.5000C-7

Effective/applicability date.

Records, Statements, and Special Returns

§1.6001-1

Records.

§1.6001-2

Returns.

tax returns or statements

§1.6011-1

General requirement of return, statement, or list.

§1.6011-2

Returns, etc., of DISC's and former DISC's.

§1.6011-3

Requirement of statement from payees of certain gambling winnings.

§1.6011-4

Requirement of statement disclosing participation in certain transactions by taxpayers.

§1.6011-5

Required use of magnetic media for corporate income tax returns.

§1.6011-6

[Reserved]

§1.6011-7

Specified tax return preparers required to file individual income tax returns using magnetic media.

§1.6011-8

Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.

§1.6012-1

Individuals required to make returns of income.

§1.6012-2

Corporations required to make returns of income.

§1.6012-3

Returns by fiduciaries.

§1.6012-4

Miscellaneous returns.

§1.6012-5

Composite return in lieu of specified form.

§1.6012-6

Returns by political organizations.

§1.6012-6T

Returns by political organizations (temporary).

§1.6013-1

Joint returns.

§1.6013-2

Joint return after filing separate return.

§1.6013-3

Treatment of joint return after death of either spouse.

§1.6013-4

Applicable rules.

§1.6013-6

Election to treat nonresident alien individual as resident of the United States.

§1.6013-7

Joint return for year in which nonresident alien becomes resident of the United States.

§1.6014-1

Tax not computed by taxpayer for taxable years beginning before January 1, 1970.

§1.6014-2

Tax not computed by taxpayer for taxable years beginning after December 31, 1969.

§1.6015-0

Table of contents.

§1.6015-1

Relief from joint and several liability on a joint return.

§1.6015-2

Relief from liability applicable to all qualifying joint filers.

§1.6015-3

Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.

§1.6015-4

Equitable relief.

§1.6015-5

Time and manner for requesting relief.

§1.6015-6

Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.

§1.6015-7

Tax Court review.

§1.6015-8

Applicable liabilities.

§1.6015-9

Effective date.

§1.6016-1

Declarations of estimated income tax by corporations.

§1.6016-2

Contents of declaration of estimated tax.

§1.6016-3

Amendment of declaration.

§1.6016-4

Short taxable year.

§1.6017-1

Self-employment tax returns.

information returns

§1.6031(a)-1

Return of partnership income.

§1.6031(a)-1T

Return of partnership income (temporary).

§1.6031(b)-1T

Statements to partners (temporary).

§1.6031(b)-2T

REMIC reporting requirements (temporary). [Reserved]

§1.6031(c)-1T

Nominee reporting of partnership information (temporary).

§1.6031(c)-2T

Nominee reporting of REMIC information (temporary). [Reserved]

§1.6032-1

Returns of banks with respect to common trust funds.

§1.6032-1T

Returns of banks with respect to common trust funds.

§1.6033-1

Returns by exempt organizations; taxable years beginning before January 1, 1970.

§1.6033-2

Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980).

§1.6033-2T

Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980) (temporary).

§1.6033-3

Additional provisions relating to private foundations.

§1.6033-4

Required use of magnetic media for returns by organizations required to file returns under section 6033.

§1.6033-5

Disclosure by tax-exempt entities that are parties to certain reportable transactions.

§1.6033-6

Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).

§1.6034-1

Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).

§1.6035-1

Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning after September 3, 1982.

§1.6035-2

Transitional relief.

§1.6035-3

Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982.

§1.6036-1

Notice of qualification as executor or receiver.

§1.6037-1

Return of electing small business corporation.

§1.6037-2

Required use of magnetic media for income tax returns of electing small business corporations.

§1.6038-1

Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.

§1.6038-2

Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962.

§1.6038-3

Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).

§1.6038-4

Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group.

§1.6038A-0

Table of contents.

§1.6038A-1

General requirements and definitions.

§1.6038A-2

Requirement of return.

§1.6038A-3

Record maintenance.

§1.6038A-4

Monetary penalty.

§1.6038A-5

Authorization of agent.

§1.6038A-6

Failure to furnish information.

§1.6038A-7

Noncompliance.

§1.6038B-1

Reporting of certain transfers to foreign corporations.

§1.6038B-1T

Reporting of certain transactions to foreign corporations (temporary).

§1.6038B-2

Reporting of certain transfers to foreign partnerships.

§1.6038B-2T

Reporting of certain transfers to foreign partnerships (temporary).

§1.6038D-0

Outline of regulation provisions.

§1.6038D-1

Reporting with respect to specified foreign financial assets, definition of terms.

§1.6038D-2

Requirement to report specified foreign financial assets.

§1.6038D-3

Specified foreign financial assets.

§1.6038D-4

Information required to be reported.

§1.6038D-5

Valuation guidelines.

§1.6038D-6

Specified domestic entities.

§1.6038D-7

Exceptions from the reporting of certain assets under section 6038D.

§1.6038D-8

Penalties for failure to disclose.

§1.6039-1

Returns required in connection with certain options.

§1.6039-2

Statements to persons with respect to whom information is reported.

§1.6039I-1

Reporting of certain employer-owned life insurance contracts.

§1.6041-1

Return of information as to payments of $600 or more.

§1.6041-2

Return of information as to payments to employees.

§1.6041-2T

Return of information as to payments to employees (temporary).

§1.6041-3

Payments for which no return of information is required under section 6041.

§1.6041-4

Foreign-related items and other exceptions.

§1.6041-5

Information as to actual owner.

§1.6041-6

Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.

§1.6041-6T

Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing (temporary).

§1.6041-7

Magnetic media requirement.

§1.6041-8

Cross-reference to penalties.

§1.6041-9

Coordination with reporting rules for widely held fixed investment trusts under §1.671-5.

§1.6041-10

Return of information as to payments of winnings from bingo, keno, and slot machine play.

§1.6041A-1

Returns regarding payments of remuneration for services and certain direct sales.

§1.6042-1

Return of information as to dividends paid in calendar years before 1963.

§1.6042-2

Returns of information as to dividends paid.

§1.6042-3

Dividends subject to reporting.

§1.6042-4

Statements to recipients of dividend payments.

§1.6042-5

Coordination with reporting rules for widely held fixed investment trusts under §1.671-5.

§1.6043-1

Return regarding corporate dissolution or liquidation.

§1.6043-2

Return of information respecting distributions in liquidation.

§1.6043-3

Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).

§1.6043-4

Information returns relating to certain acquisitions of control and changes in capital structure.

§1.6044-1

Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.

§1.6044-2

Returns of information as to payments of patronage dividends.

§1.6044-3

Amounts subject to reporting.

§1.6044-4

Exemption for certain consumer cooperatives.

§1.6044-5

Statements to recipients of patronage dividends.

§1.6045-1

Returns of information of brokers and barter exchanges.

§1.6045-2

Furnishing statement required with respect to certain substitute payments.

§1.6045-3

Information reporting for an acquisition of control or a substantial change in capital structure.

§1.6045-4

Information reporting on real estate transactions with dates of closing on or after January 1, 1991.

§1.6045-5

Information reporting on payments to attorneys.

§1.6045A-1

Statements of information required in connection with transfers of securities.

§1.6045B-1

Returns relating to actions affecting basis of securities.

§1.6046-1

Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.

§1.6046A-1

Return 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.

§1.6046-2

Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963.

§1.6046-3

Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.

§1.6047-1

Information to be furnished with regard to employee retirement plan covering an owner-employee.

§1.6047-2

Information relating to qualifying longevity annuity contracts.

§1.6049-1

Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.

§1.6049-2

Interest and original issue discount subject to reporting in calendar years before 1983.

§1.6049-3

Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.

§1.6049-4

Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.

§1.6049-5

Interest and original issue discount subject to reporting after December 31, 1982.

§1.6049(d)-5T

Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).

§1.6049-6

Statements to recipients of interest payments and holders of obligations for attributed original issue discount.

§1.6049-7

Returns of information with respect to REMIC regular interests and collateralized debt obligations.

§1.6049-7T

Market discount fraction reported with other financial information with respect to REMICs and collateralized debt obligations (temporary).

§1.6049-8

Interest and original issue discount paid to certain nonresident aliens.

§1.6049-9

Premium subject to reporting for a debt instrument acquired on or after January 1, 2014.

§1.6049-10

Reporting of original issue discount on a tax-exempt obligation.

§1.6050A-1

Reporting requirements of certain fishing boat operators.

§1.6050B-1

Information returns by person making unemployment compensation payments.

§1.6050D-1

Information returns relating to energy grants and financing.

§1.6050E-1

Reporting of State and local income tax refunds.

§1.6050H-0

Table of contents.

§1.6050H-1

Information reporting of mortgage interest received in a trade or business from an individual.

§1.6050H-1T

Information reporting of mortgage interest received in a trade or business from individuals after 1985 and before 1988 (temporary).

§1.6050H-2

Time, form, and manner of reporting interest received on qualified mortgage.

§1.6050H-3

Information reporting of mortgage insurance premiums.

§1.6050I-0

Table of contents.

§1.6050I-1

Returns relating to cash in excess of $10,000 received in a trade or business.

§1.6050I-2

Returns relating to cash in excess of $10,000 received as bail by court clerks.

§1.6050J-1T

Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).

§1.6050K-1

Returns relating to sales or exchanges of certain partnership interests.

§1.6050L-1

Information return by donees relating to certain dispositions of donated property.

§1.6050L-2

Information returns by donees relating to qualified intellectual property contributions.

§1.6050M-1

Information returns relating to persons receiving contracts from certain Federal executive agencies.

§1.6050N-1

Statements to recipients of royalties paid after December 31, 1986.

§1.6050N-2

Coordination with reporting rules for widely held fixed investment trusts under §1.671-5.

§1.6050P-0

Table of contents.

§1.6050P-1

Information reporting for discharges of indebtedness by certain entities.

§1.6050P-2

Organization a significant trade or business of which is the lending of money.

§1.6050S-0

Table of contents.

§1.6050S-1

Information reporting for qualified tuition and related expenses.

§1.6050S-2

Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses.

§1.6050S-3

Information reporting for payments of interest on qualified education loans.

§1.6050S-4

Information reporting for payments of interest on qualified education loans.

§1.6050W-1

Information reporting for payments made in settlement of payment card and third party network transactions.

§1.6050W-2

Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions.

§1.6052-1

Information returns regarding payment of wages in the form of group-term life insurance.

§1.6052-2

Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.

§1.6055-1

Information reporting for minimum essential coverage.

§1.6055-2

Electronic furnishing of statements.

§1.6060-1

Reporting requirements for tax return preparers.

signing and verifying of returns and other documents

§1.6061-1

Signing of returns and other documents by individuals.

§1.6062-1

Signing of returns, statements, and other documents made by corporations.

§1.6063-1

Signing of returns, statements, and other documents made by partnerships.

§1.6065-1

Verification of returns.

time for filing returns and other documents

§1.6071-1

Time for filing returns and other documents.

§1.6072-1

Time for filing returns of individuals, estates, and trusts.

§1.6072-2

Time for filing returns of corporations.

§1.6072-2T

Time for filing returns of corporations (temporary).

§1.6072-3

Income tax due dates postponed in case of China Trade Act corporations.

§1.6072-4

Time for filing other returns of income.

§1.6073-1

Time and place for filing declarations of estimated income tax by individuals.

§1.6073-2

Fiscal years.

§1.6073-3

Short taxable years.

§1.6073-4

Extension of time for filing declarations by individuals.

§1.6074-1

Time and place for filing declarations of estimated income tax by corporations.

§1.6074-2

Time for filing declarations by corporations in case of a short taxable year.

§1.6074-3

Extension of time for filing declarations by corporations.

Extension of Time for Filing Returns

§1.6081-1

Extension of time for filing returns.

§1.6081-1T

Extension of time for filing returns (temporary).

§1.6081-2

Automatic extension of time to file certain returns filed by partnerships.

§1.6081-2T

Automatic extension of time to file certain returns filed by partnerships (temporary).

§1.6081-3

Automatic extension of time for filing corporation income tax returns.

§1.6081-3T

Automatic extension of time for filing corporation income tax returns (temporary).

§1.6081-4

Automatic extension of time for filing individual income tax return.

§1.6081-5

Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.

§1.6081-5T

Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents (temporary).

§1.6081-6

Automatic extension of time to file estate or trust income tax return.

§1.6081-6T

Automatic extension of time to file estate or trust income tax return (temporary).

§1.6081-7

Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.

§1.6081-8

Automatic extension of time to file certain information returns.

§1.6081-8T

Extension of time to file certain information returns (temporary).

§1.6081-9

Automatic extension of time to file exempt organization returns.

§1.6081-9T

Automatic extension of time to file exempt or political organization returns (temporary).

§1.6081-10

Automatic extension of time to file withholding tax return for U.S. source income of foreign persons.

§1.6081-11

Automatic extension of time for filing certain employee plan returns.

Place for Filing Returns or Other Documents

§1.6091-1

Place for filing returns or other documents.

§1.6091-2

Place for filing income tax returns.

§1.6091-3

Filing certain international income tax returns.

§1.6091-4

Exceptional cases.

Miscellaneous Provisions

§1.6102-1

Computations on returns or other documents.

§1.6107-1

Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

§1.6107-2

Form and manner of furnishing copy of return and retaining copy or record.

§1.6109-1

Identifying numbers.

§1.6109-2

Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.

§1.6115-1

Disclosure requirements for quid pro quo contributions.

Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000

§1.6109-2A

Furnishing identifying number of income tax return preparer.

Time and Place for Paying Tax

§1.6151-1

Time and place for paying tax shown on returns.

§1.6153-1

Payment of estimated tax by individuals.

§1.6153-2

Fiscal years.

§1.6153-3

Short taxable years.

§1.6153-4

Extension of time for paying the estimated tax.

Extensions of Time for Payment

§1.6161-1

Extension of time for paying tax or deficiency.

§1.6162-1

Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.

§1.6164-1

Extensions of time for payment of taxes by corporations expecting carrybacks.

§1.6164-2

Amount of tax the time for payment of which may be extended.

§1.6164-3

Computation of the amount of reduction of the tax previously determined.

§1.6164-4

Payment of remainder of tax where extension relates to only part of the tax.

§1.6164-5

Period of extension.

§1.6164-6

Revised statements.

§1.6164-7

Termination by district director.

§1.6164-8

Payments on termination.

§1.6164-9

Cross references.

§1.6165-1

Bonds where time to pay the tax or deficiency has been extended.

General Provisions

§1.6302-1

Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.

§1.6302-2

Deposit rules for tax withheld on nonresident aliens and foreign corporations.

§1.6302-3

Deposit rules for estimated taxes of certain trusts.

§1.6302-4

Voluntary payments by electronic funds transfer.

§1.6361-1

Collection and administration of qualified State individual income taxes.

ABATEMENTS, CREDITS, AND REFUNDS

§1.6411-1

Tentative carryback adjustments.

§1.6411-2

Computation of tentative carryback adjustment.

§1.6411-3

Allowance of adjustments.

§1.6411-4

Consolidated groups.

§1.6414-1

Credit or refund of tax withheld on nonresident aliens and foreign corporations.

§1.6425-1

Adjustment of overpayment of estimated income tax by corporation.

§1.6425-2

Computation of adjustment of overpayment of estimated tax.

§1.6425-3

Allowance of adjustments.

ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

§1.6654-1

Addition to the tax in the case of an individual.

§1.6654-2

Exceptions to imposition of the addition to the tax in the case of individuals.

§1.6654-3

Short taxable years of individuals.

§1.6654-4

Waiver of penalty for underpayment of 1971 estimated tax by an individual.

§1.6654-5

Payments of estimated tax.

§1.6654-6

Nonresident alien individuals.

§1.6654-7

Applicability.

§1.6655-0

Table of contents.

§1.6655-1

Addition to the tax in the case of a corporation.

§1.6655-2

Annualized income installment method.

§1.6655-2T

Safe harbor for certain installments of tax due before July 1, 1987 (temporary).

§1.6655-3

Adjusted seasonal installment method.

§1.6655-4

Large corporations.

§1.6655-5

Short taxable year.

§1.6655-6

Methods of accounting.

§1.6655-7

Addition to tax on account of excessive adjustment under section 6425.

§1.6655(e)-1

Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.

§1.6662-0

Table of contents.

§1.6662-1

Overview of the accuracy-related penalty.

§1.6662-2

Accuracy-related penalty.

§1.6662-3

Negligence or disregard of rules or regulations.

§1.6662-4

Substantial understatement of income tax.

§1.6662-5

Substantial and gross valuation misstatements under chapter 1.

§1.6662-5T

Substantial and gross valuation misstatements under chapter 1 (temporary).

§1.6662-6

Transactions between persons described in section 482 and net section 482 transfer price adjustments.

§1.6662-7

Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.

§1.6664-0

Table of contents.

§1.6664-1

Accuracy-related and fraud penalties; definitions, effective date and special rules.

§1.6664-2

Underpayment.

§1.6664-3

Ordering rules for determining the total amount of penalties imposed.

§1.6664-4

Reasonable cause and good faith exception to section 6662 penalties.

§1.6664-4T

Reasonable cause and good faith exception to section 6662 penalties.

§1.6694-0

Table of contents.

§1.6694-1

Section 6694 penalties applicable to tax return preparers.

§1.6694-2

Penalty for understatement due to an unreasonable position.

§1.6694-3

Penalty for understatement due to willful, reckless, or intentional conduct.

§1.6694-4

Extension 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.

§1.6695-1

Other assessable penalties with respect to the preparation of tax returns for other persons.

§1.6695-2

Tax return preparer due diligence requirements for certain credits.

§1.6695-2T

Tax return preparer due diligence requirements for certain credits (Temporary).

§1.6696-1

Claims for credit or refund by tax return preparers or appraisers.

§1.6709-1T

Penalties with respect to mortgage credit certificates (temporary).

§1.6851-1

Termination assessments of income tax.

§1.6851-2

Certificates of compliance with income tax laws by departing aliens.

§1.6851-3

Furnishing of bond to insure payment; cross reference.

The Tax Court

Declaratory Judgments Relating to Qualification of Certain Retirement Plans

§1.7476-1

Interested parties.

§1.7476-2

Notice to interested parties.

§1.7476-3

Notice of determination.

§1.7519-0T

Table of contents (temporary).

§1.7519-1T

Required payments for entities electing not to have required year (temporary).

§1.7519-2T

Required payments—procedures and administration (temporary).

§1.7519-3T

Effective date (temporary).

general actuarial valuations

§1.7520-1

Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.

§1.7520-2

Valuation of charitable interests.

§1.7520-3

Limitation on the application of section 7520.

§1.7520-4

Transitional rules.

§1.7701-1

Definitions; spouse, husband and wife, husband, wife, marriage.

§1.7701(l)-0

Table of contents.

§1.7701(l)-1

Conduit financing arrangements.

§1.7701(l)-3

Recharacterizing financing arrangements involving fast-pay stock.

§1.7701(l)-4T

Rules regarding inversion transactions (temporary).

§1.7702-0

Table of contents.

§1.7702-2

Attained age of the insured under a life insurance contract.

§1.7702B-1

Consumer protection provisions.

§1.7702B-2

Special rules for pre-1997 long-term care insurance contracts.

§1.7703-1

Determination of marital status.

§1.7704-1

Publicly traded partnerships.

§1.7704-2

Transition provisions.

§1.7704-3

Qualifying income.

§1.7704-4

Qualifying income—mineral and natural resources.

§§1.7872-1—1.7872-4

[Reserved]

§1.7872-5

Exempted loans.

§1.7872-5T

Exempted loans (temporary).

§1.7872-15

Split-dollar loans.

§1.7872-16

Loans to an exchange facilitator under §1.468B-6.

§1.7874-1

Disregard of affiliate-owned stock.

§1.7874-1T

Disregard of affiliate-owned stock (temporary).

§1.7874-2

Surrogate foreign corporation.

§1.7874-2T

Surrogate foreign corporation (temporary).

§1.7874-3

Substantial business activities.

§1.7874-3T

Substantial business activities (temporary).

§1.7874-4

Disregard of certain stock related to the domestic entity acquisition.

§1.7874-5

Effect of certain transfers of stock related to the acquisition.

§1.7874-6T

Stock transferred by members of the EAG (temporary).

§1.7874-7T

Disregard of certain stock attributable to passive assets (temporary).

§1.7874-8T

Disregard of certain stock attributable to multiple domestic entity acquisitions (temporary).

§1.7874-9T

Disregard of certain stock in third-country transactions (temporary).

§1.7874-10T

Disregard of certain distributions (temporary).

§1.7874-11T

Rules regarding inversion gain (temporary).

§1.7874-12T

Definitions (temporary).

§1.9000-1

Statutory provisions.

§1.9000-2

Effect of repeal in general.

§1.9000-3

Requirement of statement showing increase in tax liability.

§1.9000-4

Form and content of statement.

§1.9000-5

Effect of filing statement.

§1.9000-6

Provisions for the waiver of interest.

§1.9000-7

Provisions for estimated tax.

§1.9000-8

Extension of time for making certain payments.

§1.9001

Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.

§1.9001-1

Change from retirement to straight-line method of computing depreciation.

§1.9001-2

Basis adjustments for taxable years beginning on or after 1956 adjustment date.

§1.9001-3

Basis adjustments for taxable years between changeover date and 1956 adjustment date.

§1.9001-4

Adjustments required in computing excess-profits credit.

§1.9002

Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).

§1.9002-1

Purpose, applicability, and definitions.

§1.9002-2

Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.

§1.9002-3

Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.

§1.9002-4

Election to pay net increase in tax in installments.

§1.9002-5

Special rules relating to interest.

§1.9002-6

Acquiring corporation.

§1.9002-7

Statute of limitations.

§1.9002-8

Manner of exercising elections.

§1.9003

Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).

§1.9003-1

Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.

§1.9003-2

Effect of election.

§1.9003-3

Statutes of limitation.

§1.9003-4

Manner of exercising election.

§1.9003-5

Terms; applicability of other laws.

§1.9004

Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).

§1.9004-1

Election 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.

§1.9004-2

Effect of election.

§1.9004-3

Statutes of limitation.

§1.9004-4

Manner of exercising election.

§1.9004-5

Terms; applicability of other laws.

§1.9005

Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).

§1.9005-1

Election 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.

§1.9005-2

Effect of election.

§1.9005-3

Statutes of limitation.

§1.9005-4

Manner of exercising election.

§1.9005-5

Terms; applicability of other laws.

Tax Reform Act of 1969

§1.9006

Statutory provisions; Tax Reform Act of 1969.

§1.9006-1

Interest and penalties in case of certain taxable years.

§1.9101-1

Permission to submit information required by certain returns and statements on magnetic tape.

§1.9200-1

Deduction for motor carrier operating authority.

§1.9200-2

Manner of taking deduction.

§1.9300-1

Reduction in taxable income for housing displaced individuals.

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:
$56.00
International Price:
$78.40
Publisher:
National Archives and Records Administration, Office of the Federal Register
Key Phrases:
  • CFR Title 26
Weight:
2.125
Quantity Price:
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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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