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.
Section 1.150-4 also issued under 26 U.S.C. 150 (c)(5).
Section 1.152-4 also issued under 26 U.S.C. 152(e).
Section 1.162-24 also issued under 26 U.S.C. 162(h).
Section 1.162(k)-1 is also issued under section 26 U.S.C. 162(k).
Section 1.163-8T also issued under 26 U.S.C. 469(k)(4).
Section 1.163-9T also issued under 26 U.S.C. 163(h)(3)(D).
Section 1.163(j)-1 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-2 also issued under 26 U.S.C. 1502.
Section 1.163(j)-3 also issued under 26 U.S.C. 1502.
Section 1.163(j)-4 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-5 also issued under 26 U.S.C. 1502.
Section 1.163(j)-6 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-7 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-8 also issued under 26 U.S.C. 163(j)(8)(B).
Section 1.163(j)-9 also issued under 26 U.S.C. 163(j)(7)(B) and (C) and 26 U.S.C. 1502.
Section 1.163(j)-10 also issued under 26 U.S.C. 163(j)(8)(B) and 26 U.S.C. 1502.
Section 1.163(j)-11 also issued under 26 U.S.C. 1502.
Section 1.165-12 also issued under 26 U.S.C. 165(j)(3).
Section 1.166-10 also issued under 26 U.S.C. 166(f).
Section 1.168(d)-1 also issued under 26 U.S.C. 168(d)(3).
Section 1.168(f)(8)-1T also added under sec. 112(c), Black Lung Benefits Revenue Act of 1981 (Pub. L. 97-119).
Section 1.168(h)-1 also issued under 26 U.S.C. 168.
Section 1.168(i)-1 also issued under 26 U.S.C. 168(i)(4).
Section 1.168(i)-1T also issued under 26 U.S.C. 168(i)(4).
Section 1.168(i)-2 also issued under 26 U.S.C. 168.
Section 1.168(i)-4 also issued under 26 U.S.C. 168(i)(5).
Section 1.168(j)-1T also added under 26 U.S.C. 168(j)(10).
Section 1.170A-1 also issued under 26 U.S.C. 170(a).
Section 1.170A-6 also issued under 26 U.S.C. 170(f)(4); 26 U.S.C. 642(c)(5).
Section 1.170A-12 also issued under 26 U.S.C. 170(f)(4).
Section 1.170A-13 also issued under 26 U.S.C. 170(f)(8).
Section 1.170A-15 also issued under 26 U.S.C. 170(a)(1).
Section 1.170A-16 also issued under 26 U.S.C. 170(a)(1) and 170(f)(11).
Section 1.170A-17 also issued under 26 U.S.C. 170(a)(1) and 170(f)(11).
Section 1.170A-18 also issued under 26 U.S.C. 170(a)(1).
Section 1.171-2 also issued under 26 U.S.C. 171(e).
Section 1.171-3 also issued under 26 U.S.C. 171(e).
Section 1.171-4 also issued under 26 U.S.C. 171(c).
Section 1.179-1 also issued under 26 U.S.C. 179(d)(6) and (10).
Section 1.179-4 also issued under 26 U.S.C. 179(c).
Section 1.179-6 also issued under 26 U.S.C. 179(c).
Section 1.197-2 also issued under 26 U.S.C. 197.
Section 1.199A-1 also issued under 26 U.S.C. 199A(f)(4).
Section 1.199A-2 also issued under 26 U.S.C. 199A(b)(5), (f)(1)(A), (f)(4), and (h).
Section 1.199A-3 also issued under 26 U.S.C. 199A(c)(4)(C) and (f)(4).
Section 1.199A-4 also issued under 26 U.S.C. 199A(f)(4).
Section 1.199A-5 also issued under 26 U.S.C. 199A(f)(4).
Section 1.199A-6 also issued under 26 U.S.C. 199A(f)(1)(B) and (f)(4).
Section 1.199A-7 also issued under 26 U.S.C. 199A(f)(4) and (g)(6).
Section 1.199A-8 also issued under 26 U.S.C. 199A(g)(6).
Section 1.199A-9 also issued under 26 U.S.C. 199A(g)(6).
Section 1.199A-10 also issued under 26 U.S.C. 199A(g)(6).
Section 1.199A-11 also issued under 26 U.S.C. 199A(g)(6).
Section 1.199A-12 also issued under 26 U.S.C. 199A(g)(6).
Section 1.216-2 also issued under 26 U.S.C. 216(d).
Section 1.221-2 also issued under 26 U.S.C. 221(d).
Section 1.245A-5 also issued under 26 U.S.C. 245A(g), 951A(a), 954(c)(6)(A), and 965(o).
Sections 1.245A-6 through 1.245A-11 also issued under 26 U.S.C. 245A(g), 882(c)(1)(A), 951A, 954(b)(5), 954(c)(6), and 965(o).
Section 1.245A(d)-1 also issued under 26 U.S.C. 245A(g).
Section 1.245A(e)-1 also issued under 26 U.S.C. 245A(g).
Section 1.250-0 also issued under 26 U.S.C. 250(c).
Section 1.250-1 also issued under 26 U.S.C. 250(c).
Section 1.250(a)-1 also issued under 26 U.S.C. 250(c) and 6001.
Section 1.250(b)-1 also issued under 26 U.S.C. 250(c) and 6001.
Section 1.250(b)-2 also issued under 26 U.S.C. 250(c).
Section 1.250(b)-3 also issued under 26 U.S.C. 250(c).
Section 1.250(b)-4 also issued under 26 U.S.C. 250(c).
Section 1.250(b)-5 also issued under 26 U.S.C. 250(c).
Section 1.250(b)-6 also issued under 26 U.S.C. 250(c).
Section 1.263A-1 also issued under 26 U.S.C. 263A(j).
Section 1.263A-2 also issued under 26 U.S.C. 263A(j).
Section 1.263A-3 also issued under 26 U.S.C. 263A(j).
Section 1.263A-4 also issued under 26 U.S.C. 263A.
Section 1.263A-4T also issued under 26 U.S.C. 263A.
Section 1.263A-5 also issued under 26 U.S.C. 263A.
Section 1.263A-6 also issued under 26 U.S.C. 263A.
Section 1.263A-7 also issued under 26 U.S.C. 263A(j).
Section 1.263A-7T also issued under 26 U.S.C. 263A.
Sections 1.263A-8 through 1.263A-15 also issued under 26 U.S.C. 263A(j).
Sections 1.267A-1 through 1.267A-7 also issued under 26 U.S.C. 267A(e).
Section 1.267(a)-3 also issued under 26 U.S.C. 267(a)(3)(A) and (a)(3)(B)(ii).
Section 1.267(f)-1 also issued under 26 U.S.C. 267 and 1502.
Section 1.269-3(d) also issued under 26 U.S.C. 382(m).
Section 1.274-2 also issued under 26 U.S.C. 274(o).
Section 1.274-5 also issued under 26 U.S.C. 274(d).
Section 1.274-5T also issued under 26 U.S.C. 274(d).
Section 1.274-9 also issued under 26 U.S.C. 274(o).
Section 1.274-10 also issued under 26 U.S.C. 274(o).
Section 1.274-11 also issued under 26 U.S.C. 274.
Section 1.274-12 also issued under 26 U.S.C. 274.
Section 1.274-13 also issued under 26 U.S.C. 274.
Section 1.274-14 also issued under 26 U.S.C. 274.
Section 1.274(d)-1 also issued under 26 U.S.C. 274(d).
Section 1.274(d)-1T also issued under 26 U.S.C. 274(d).
Section 1.280C-4 also issued under 26 U.S.C. 280C(c)(4).
Section 1.280F-1T also issued under 26 U.S.C. 280F.
Section 1.280F-6 also issued under 26 U.S.C. 280F.
Section 1.280F-7 also issued under 26 U.S.C. 280F(c).
Section 1.280G-1 also issued under 26 U.S.C. 280G(b) and (e).
Section 1.301-1 also issued under 26 U.S.C. 357(d)(3).
Section 1.301-1T also issued under 26 U.S.C. 357(d)(3).
Section 1.304-5 also issued under 26 U.S.C. 304.
Section 1.304-7 also issued under 26 U.S.C. 304(b)(5)(C).
Section 1.305-3 also issued under 26 U.S.C. 305.
Section 1.305-5 also issued under 26 U.S.C. 305.
Section 1.305-7 also issued under 26 U.S.C. 305.
Section 1.332-8 also issued under 26 U.S.C. 332(d)(4).
Section 1.334-1 also issued under 26 U.S.C. 367(b).
Section 1.336-1 is also issued under 26 U.S.C. 336.
Section 1.336-2 is also issued under 26 U.S.C. 336.
Section 1.336-3 is also issued under 26 U.S.C. 336.
Section 1.336-4 is also issued under 26 U.S.C. 336.
Section 1.336-5 is also issued under 26 U.S.C. 336.
Section 1.337(d)-1 also issued under 26 U.S.C. 337(d).
Section 1.337(d)-2 also issued under 26 U.S.C. 337(d).
Section 1.337(d)-3 also issued under 26 U.S.C. 337(d).
Section 1.337(d)-4 also issued under 26 U.S.C. 337.
Section 1.337(d)-5 also issued under 26 U.S.C. 337.
Section 1.337(d)-6 also issued under 26 U.S.C. 337.
Section 1.337(d)-7 also issued under 26 U.S.C. 337.
Section 1.337(d)-7T also issued under 26 U.S.C. 337(d) and 355(h).
Section 1.338-1 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-2 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-3 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-4 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-5 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-6 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-7 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-8 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-9 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-10 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338-11 also issued under 26 U.S.C. 338.
Section 1.338-11T also issued under 26 U.S.C. 338.
Section 1.338(h)(10)-1 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.338(h)(10)-1T also issued under 26 U.S.C. 337(d), 338 and 1502.
Section 1.338(i)-1 also issued under 26 U.S.C. 337(d), 338, and 1502.
Section 1.351-1 also issued under 26 U.S.C. 351.
Section 1.351-2 also issued under 26 U.S.C. 351(g)(4).
Section 1.354-1 also issued under 26 U.S.C. 351(g)(4).
Section 1.355-1 also issued under 26 U.S.C. 351(g)(4).
Section 1.355-2(g) and (i) also issued under 26 U.S.C. 355(b)(3)(D).
Section 1.355-2T(g) and (i) are also issued under 26 U.S.C. 355(b)(3)(D).
Section 1.355-6 also issued under 26 U.S.C. 355(d)(9).
Section 1.355-7 also issued under 26 U.S.C. 355(e)(5).
Section 1.355-8 also issued under 26 U.S.C. 336(e), 355(e)(3)(B), 355(e)(5), and 355(f).
Section 1.356-6 also issued under 26 U.S.C. 351(g)(4).
Section 1.356-7 also issued under 26 U.S.C. 351(g)(4).
Section 1.358-2 also issued under 26 U.S.C. 358(b)(1).
Section 1.358-5 also issued under 26 U.S.C. 358(h)(2).
Section 1.358-5T also issued under 26 U.S.C. 358(h)(2).
Section 1.358-7 also issued under Public Law 106-554, 114 Stat. 2763, 2763A-638 (2001).
Section 1.362-3 also issued under 26 U.S.C. 367(b).
Section 1.362-4 also issued under 26 U.S.C. 362(e)(2)(C)(ii).
Section 1.367(a)-1 also issued under 26 U.S.C. 367(a).
Section 1.367(a)-1T also issued under 26 U.S.C. 367(a).
Section 1.367(a)-3 also issued under 26 U.S.C. 367(a).
Section 1.367(a)-3T also issued under 26 U.S.C. 367(a).
Section 1.367(a)-7 also issued under 26 U.S.C. 367(a), (b), (c), and 337(d).
Section 1.367(a)-8 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(a)-9T also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-0 also issued under 26 U.S.C. 367(b).
Section 1.367(b)-1 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-2 also issued under 26 U.S.C. 367(a) and (b).
Sections 1.367(b)-2(c)(1) and (2) also issued under 26 U.S.C. 367(b)(1) and (2).
Section 1.367(b)-2(d)(3) also issued under 26 U.S.C. 367(b)(1) and (2).
Section 1.367(b)-3 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-3T also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-4 also issued under 26 U.S.C. 367(a) and (b) and 954(c)(6)(A).
Section 1.367(b)-4(b)(1) also issued under 26 U.S.C. 367(b).
Section 1.367(b)-4(d) also issued under 26 U.S.C. 367(b)(1) and (2).
Section 1.367(b)-6 also issued under 26 U.S.C. 367(b).
Section 1.367(b)-7 also issued under 26 U.S.C. 367(a) and (b), 26 U.S.C. 902, and 26 U.S.C. 904.
Section 1.367(b)-8 also issued under 26 U.S.C. 367(b).
Section 1.367(b)-9 also issued under 26 U.S.C. 367(a) and (b), 26 U.S.C. 902, and 26 U.S.C. 904.
Section 1.367(b)-10 also issued under 26 U.S.C. 367(b).
Section 1.367(b)-12 also issued under 26 U.S.C. 367(a) and (b).
Section 1.367(b)-13 also issued under 26 U.S.C. 367(b).
Section 1.367(d)-1 also issued under 26 U.S.C. 367(d).
Section 1.367(e)-1 also issued under 26 U.S.C. 367(e)(1).
Section 1.367(e)-1(a) also issued under 26 U.S.C. 367(e).
Section 1.367(e)-2 also issued under 26 U.S.C. 367(e)(2).
Section 1.382-1 also issued under 26 U.S.C. 382(m).
Section 1.382-2 also issued under 26 U.S.C. 382(k)(1), (l)(3), (m), and 26 U.S.C. 383.
Section 1.382-2T also issued under 26 U.S.C. 382(g)(4)(C), (i), (k)(1) and (6), (l)(3), (m), and 26 U.S.C. 383.
Section 1.382-3 also issued under 26 U.S.C. 382(g)(4)(C) and 26 U.S.C. 382(m).
Section 1.382-4 also issued under 26 U.S.C. 382(l)(3) and 382(m).
Section 1.382-5 also issued under 26 U.S.C. 382(m).
Section 1.382-5T also issued under 26 U.S.C. 382(m).
Section 1.382-6 also issued under 26 U.S.C. 382(b)(3)(A), 26 U.S.C.(d)(1), 26 U.S.C. 382(m), and 26 U.S.C.383(d).
Section 1.382-7 also issued under 26 U.S.C 382(m).
Section 1.382-7T also issued under 26 U.S.C. 382(m).
Section 1.382-8 also issued under 26 U.S.C. 382(m).
Section 1.382-9 also issued under 26 U.S.C. 382(l)(3) and (m).
Section 1.382-10 also issued under 26 U.S.C 382(m).
Section 1.382-10T is also issued under 26 U.S.C. 382(m).
Section 1.382-12 also issued under 26 U.S.C. 382(f) and 26 U.S.C. 382(m).
Section 1.383-0 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 383.
Section 1.383-1 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 383.
Section 1.383-2 also issued under 26 U.S.C. 383.
Section 1.385-1 also issued under 26 U.S.C. 385.
Section 1.385-3 also issued under 26 U.S.C. 385, 701, 1502, 1504(a)(5)(A), and 7701(l).
Section 1.385-4 also issued under 26 U.S.C. 385 and 1502.
Section 1.401-12 also issued under 26 U.S.C. 401(d)(1).
Section 1.401(a)-1 also issued under 26 U.S.C. 401
Section 1.401(a)(2)-1 also issued under Multiemployer Pension Plan Amendments Act, Public Law 96-364, 410, (94 Stat. 1208, 1308)(1980).
Section 1.401(a)(5)-1 also issued under 26 U.S.C. 401(a)(5).
Section 1.401(a)(9)-1 also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-2 also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-3 also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-4 also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-5 also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-6 also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-7 also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-8 also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(9)-9 also issued under 26 U.S.C. 401(a)(9).
Section 1.401(a)(17)-1 also issued under 26 U.S.C. 401(a)(17).
Sections 1.401(a)(26)-1 through (a)(26)-9 also issued under 26 U.S.C. 401(a)(26).
Section 1.401(a)(35)-1 is also issued under 26 U.S.C. 401(a)(35).
Section 1.401(a)-21 also issued under 26 U.S.C. 401 and section 104 of the Electronic Signatures in Global and National Commerce Act, Public Law 106-229 (114 Stat. 464).
Section 1.401(b)-1 also issued under 26 U.S.C. 401(b).
Section 1.401(k)-3 is also issued under 26 U.S.C. 401(m)(9).
Section 1.401(l)-0 through 1.401(l)-6 also issued under 26 U.S.C. 401(l).
Section 1.402A-1 is also issued under 26 U.S.C. 402A
Section 1.403(b)-6 also issued under 26 U.S.C. 403(b)(10).
Section 1.408-2 also issued under 26 U.S.C. 408(a) and 26 U.S.C. 408(q).
Section 1.404(k)-3 is also issued under sections 26 U.S.C. 162(k) and 404(k)(5)(A).
Section 1.408-4 also issued under 26 U.S.C. 408.
Section 1.408-8 also issued under 26 U.S.C. 408(a)(6) and (b)(3).
Section 1.408-11 also issued under 26 U.S.C. 408.
Section 1.408(q)-1 also issued under 26 U.S.C. 408(q).
Section 1.408A-1 also issued under 26 U.S.C. 408A.
Section 1.408A-2 also issued under 26 U.S.C. 408A.
Section 1.408A-3 also issued under 26 U.S.C. 408A.
Section 1.408A-4 also issued under 26 U.S.C. 408A.
Section 1.408A-5 also issued under 26 U.S.C. 408A.
Section 1.408A-6 also issued under 26 U.S.C. 408A.
Section 1.408A-7 also issued under 26 U.S.C. 408A.
Section 1.408A-8 also issued under 26 U.S.C. 408A.
Section 1.408A-9 also issued under 26 U.S.C. 408A.
Section 1.409(p)-1 is also issued under 26 U.S.C. 409(p)(7).
Section 1.410(b)-2 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-3 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-4 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-5 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-6 also issued under 26 U.S.C. 410(b)(6) and section 664 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16, 115 Stat. 38).
Section 1.410(b)-7 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-8 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-9 also issued under 26 U.S.C. 410(b)(6).
Section 1.410(b)-10 also issued under 26 U.S.C. 410(b)(6).
Section 1.411(a)-7 also issued under 26 U.S.C. 411(a)(7)(B)(i).
Section 1.411(a)(13)-1 also issued under 26 U.S.C. 411(a)(13).
Section 1.411(b)(5)-1 also issued under 26 U.S.C. 411(b)(5).
Section 1.411(d)-3 also issued under 26 U.S.C. 411(d)(6) and section 645(b) of the Economic Growth and Tax Relief Reconciliation Act of 2001, Public Law 107-16 (115 Stat. 38).
Section 1.411(d)-4 also issued under 26 U.S.C. 411(d)(6).
Section 1.411(d)-6 issued under Reorganization Plan No. 4 of 1978, 29 U.S.C. 1001nt.
§§ 1.414(c)-1 through 1.414(c)-5 also issued under 26 U.S.C. 414(c).
Section 1.414(c)-5 also issued under 26 U.S.C. 414(b), (c), and (o).
Section 1.414(q)-1T also issued under 26 U.S.C. 414(q).
Sections 1.414(r)-0 through 1.414(r)-7 also issued under 26 U.S.C. 414(r).
Section 1.414(r)-8 also issued under 26 U.S.C. 410(b) and 414(r).
Section 1.414(r)-9 also issued under 26 U.S.C. 401(a)(26) and 414(r).
Section 1.414(r)-10 also issued under 26 U.S.C. 129 and 414(r).
Section 1.414(r)-1 also issued under 26 U.S.C. 414(r).
Section 1.414(s)-1 also issued under 26 U.S.C. 414(s).
Section 1.417(e)-1 also issued under 26 U.S.C. 417(e)(3)(A)(ii)(II).
Section 1.417(e)-1T also issued under 26 U.S.C. 417(e)(3)(A)(ii)(II).
Section 1.419A(f)(6)-1 also issued under 26 U.S.C. 419A(i).
Section 1.420-1 also issued under 26 U.S.C. 420(c)(3)(E).
Section 1.430(j) 1 also issued under 26 U.S.C. 430(j)(4)(F).
Section 1.441-2T also issued under 26 U.S.C. 441(f).
Section 1.441-3T also issued under 26 U.S.C. 441.
Section 1.442-2T and 1.442-3T also issued under 26 U.S.C. 422, 706, and 1378.
Section 1.444-0T through 1.444-3T and
Section 1.444-4 is also issued under 26 U.S.C. 444(g).
Section 1.446-1 also issued under 26 U.S.C. 446 and 461(h).
Section 1.446-4 also issued under 26 U.S.C. 1502.
Section 1.446-6 also issued under 26 U.S.C. 446 and 26 U.S.C. 860G.
Section 1.446-7 also issued under 26 U.S.C. 446.
Section 1.451-3 also issued under 26 U.S.C. 451(b)(1)(A)(ii), (b)(3)(C) and 461(h).
Section 1.451-8 also issued under 26 U.S.C. 451(c)(2)(A), (3), (4)(A)(iii), (4)(b)(vii), and 461(h).
Section 1.453-11 also issued under 26 U.S.C. 453(j)(1) and (k).
Section 1.453A-3 also issued under 26 U.S.C. 453A.
Section 1.458-1 also issued under 26 U.S.C. 458.
Section 1.460-1 also issued under 26 U.S.C. 460(h).
Section 1.460-2 also issued under 26 U.S.C. 460(h).
Section 1.460-3 also issued under 26 U.S.C. 460(h).
Section 1.460-4 also issued under 26 U.S.C. 460(h) and 1502.
Section 1.460-5 also issued under 26 U.S.C. 460(h).
Section 1.460-6 also issued under 26 U.S.C. 460(h).
Section 1.461-1 also issued under 26 U.S.C. 461(h).
Section 1.461-2 also issued under 26 U.S.C. 461(h).
Section 1.461-4 also issued under 26 U.S.C. 461(h).
Section 1.461-4(d) also issued under 26 U.S.C. 460 and 26 U.S.C. 461(h).
Section 1.461-5 also issued under 26 U.S.C. 461(h).
Section 1.461-6 also issued under 26 U.S.C. 461(h).
Section 1.465-8 also issued under 26 U.S.C. 465.
Section 1.465-20 also issued under 26 U.S.C. 465.
Section 1.465-27 also issued under 26 U.S.C. 465(b)(6)(B)(iii).
Section 1.466-1 through 1.466-4 also issued under 26 U.S.C. 466.
Section 1.467-1 is also issued under 26 U.S.C. 467.
Section 1.467-2 is also issued under 26 U.S.C. 467.
Section 1.467-3 is also issued under 26 U.S.C. 467.
Section 1.467-4 is also issued under 26 U.S.C. 467.
Section 1.467-5 is also issued under 26 U.S.C. 467.
Section 1.467-6 is also issued under 26 U.S.C. 467.
Section 1.467-7 is also issued under 26 U.S.C. 467.
Section 1.467-8 is also issued under 26 U.S.C. 467.
Section 1.467-9 is also issued under 26 U.S.C. 467.
Section 1.468A-5 also issued under 26 U.S.C. 468A(e)(5).
Section 1.468A-5T also issued under 26 U.S.C. 468A(e)(5).
Section 1.468B-1 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-2 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-3 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-4 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-5 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-7 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.468B-9 also issued under 26 U.S.C. 461(h) and 468B(g).
Section 1.469-1 also issued under 26 U.S.C. 469.
Section 1.469-1T also issued under 26 U.S.C. 469.
Section 1.469-2 also issued under 26 U.S.C. 469(l).
Section 1.469-2T also issued under 26 U.S.C. 469(l).
Section 1.469-3 also issued under 26 U.S.C. 469(l).
Section 1.469-3T also issued under 26 U.S.C. 469(l).
Section 1.469-4 also issued under 26 U.S.C. 469(l).
Section 1.469-5 also issued under 26 U.S.C. 469(l).
Section 1.469-5T also issued under 26 U.S.C. 469(l).
Section 1.469-7 also issued under 26 U.S.C. 469(l).
Section 1.469-9 also issued under 26 U.S.C. 469(c)(6), (h)(2), and (l)(1).
Section 1.469-11 also issued under 26 U.S.C. 469(l).
Section 1.471 also issued under 26 U.S.C. 471.
Section 1.471-3 also issued under 26 U.S.C. 471(a).
Section 1.471-4 also issued under 26 U.S.C. 263A.
Section 1.471-5 also issued under 26 U.S.C. 263A.
Section 1.471-6 also issued under 26 U.S.C. 471.
Section 1.472-8 also issued under 26 U.S.C. 472.
Section 1.475(a)-3 also issued under 26 U.S.C. 475(e).
Section 1.475(a)-4 also issued under 26 U.S.C. 475(g).
Section 1.475(b)-1 also issued under 26 U.S.C. 475(b)(4) and 26 U.S.C. 475(e).
Section 1.475(b)-2 also issued under 26 U.S.C. 475(b)(2) and 26 U.S.C. 475(e).
Section 1.475(b)-4 also issued under 26 U.S.C. 475(b)(2), 26 U.S.C. 475(e), and 26 U.S.C. 6001.
Section 1.475(c)-1 also issued under 26 U.S.C. 475(e).
Section 1.475(c)-2 also issued under 26 U.S.C. 475(e) and 26 U.S.C. 860G(e).
Section 1.475(d)-1 also issued under 26 U.S.C. 475(e).
Section 1.475(e)-1 also issued under 26 U.S.C. 475(e).
Section 1.481-1 also issued under 26 U.S.C. 481.
Section 1.481-2 also issued under 26 U.S.C. 481.
Section 1.481-3 also issued under 26 U.S.C. 481.
Section 1.481-4 also issued under 26 U.S.C. 481.
Section 1.481-5 also issued under 26 U.S.C. 481.
Section 1.481-6 is also issued under 26 U.S.C. 481.
Section 1.482-1 also issued under 26 U.S.C. 482 and 936.
Sections 1.482-1 and 1.482-1T also issued under 26 U.S.C. 482.
Section 1.482-2 also issued under 26 U.S.C. 482.
Section 1.482-3 also issued under 26 U.S.C. 482.
Section 1.482-4 also issued under 26 U.S.C. 482.
Section 1.482-5 also issued under 26 U.S.C. 482.
Section 1.482-7 is also issued under 26 U.S.C. 482.
Section 1.482-9 also issued under 26 U.S.C. 482.
Section 1.482-2A also issued under 26 U.S.C. 482.
Section 1.482-7A also issued under 26 U.S.C. 482.
Section 1.483-1 through 1.483-3 also issued under 26 U.S.C. 483(f).
Section 1.483-4 also issued under 26 U.S.C. 483(f).
Section 1.501(c)(29)-1 also issued under 26 U.S.C. 501(c)(29)(B)(i).
Section 1.501(c)(29)-1T also issued under 26 U.S.C. 501(c)(29)(B)(i).
Sections 1.504-1 and 1.504-2 also issued under 26 U.S.C. 504(b).
Section 1.514(c)-2 also issued under 26 U.S.C. 514(c)(9)(E)(iii).
Section 1.527-9 also issued under 26 U.S.C. 527(h)(2)(B)(i).
Sections 1.529A-0 through 1.529A-8 also issued under 26 U.S.C. 529A(g).
Section1.585-5 through 1.585-8 also issued under 26 U.S.C. 585(b)(3).
Section1.597-1 through 1.597-7 also issued under 26 U.S.C. 597 and 1502.
Section1.597-8 also issued under 26 U.S.C. 597.
Section 1.642(c)-6 also issued under 26 U.S.C. 642(c)(5).
Section 1.642(h)-2 also issued under 26 U.S.C. 642(h).
Section 1.642(h)-5 also issued under 26 U.S.C. 642(h).
Section 1.643(a)-8 also issued under 26 U.S.C. 643(a)(7).
Section 1.643(f)-1 also issued under 26 U.S.C. 643(f).
Section 1.643(h)-1 also issued under 26 U.S.C. 643(a)(7).
Section 1.642(c)-6A also issued under 26 U.S.C. 642(c)(5).
Section 1.645-1 also issued under 26 U.S.C. 645.
Sections 1.663(c)-1, 1.663(c)-2, 1.663(c)-3, 1.663(c)-4, 1.663(c)-5, and 1.663(c)-6 also issued under 26 U.S.C. 663(c).
Section 1.664-1 also issued under 26 U.S.C. 664(a).
Section 1.664-2 also issued under 26 U.S.C. 664(a).
Section 1.664-3 also issued under 26 U.S.C. 664(a).
Section 1.664-4 also issued under 26 U.S.C. 664(a).
Section 1.664-4A also issued under 26 U.S.C. 664(a).
Section 1.671-2 also issued under 26 U.S.C. 643(a)(7) and 672(f)(6).
Section 1.672(f)-1 also issued under 26 U.S.C. 643(a)(7) and 672(f)(6).
Section 1.672(f)-2 also issued under 26 U.S.C. 643(a)(7) and 672(f)(3) and (6).
Section 1.672(f)-3 also issued under 26 U.S.C. 643(a)(7) and 672(f)(2) and (6).
Section 1.672(f)-4 also issued under 26 U.S.C. 643(a)(7) and 672(f)(4) and (6).
Section 1.672(f)-5 also issued under 26 U.S.C. 643(a)(7) and 672(f)(6).
Section 1.679-1 also issued under 26 U.S.C. 643(a)(7) and 679(d).
Section 1.679-2 also issued under 26 U.S.C. 643(a)(7) and 679(d).
Section 1.679-3 also issued under 26 U.S.C. 643(a)(7) and 679(d).
Section 1.679-4 also issued under 26 U.S.C. 643(a)(7), 679(a)(3) and 679(d).
Section 1.679-5 also issued under 26 U.S.C. 643(a)(7) and 679(d).
Section 1.679-6 also issued under 26 U.S.C. 643(a)(7) and 679(d).
Section 1.684-1 also issued under 26 U.S.C. 643(a)(7) and 684(a).
Section 1.684-2 also issued under 26 U.S.C. 643(a)(7) and 684(a).
Section 1.684-3 also issued under 26 U.S.C. 643(a)(7) and 684(a).
Section 1.684-4 also issued under 26 U.S.C. 643(a)(7) and 684(a).
Section 1.684-5 also issued under 26 U.S.C. 643(a)(7) and 684(a).
Section 1.701-2 also issued under 26 U.S.C. 701 through 761.
Section 1.704-3 also issued under 26 U.S.C. 704(c).
Section 1.704-4 also issued under 26 U.S.C. 704(c).
Section 1.705-2 also issued under 26 U.S.C. 705 and 1032.
Section 1.706-1T also issued under 26 U.S.C. 706(b).
Section 1.706-3T also issued under 26 U.S.C. 444(f).
Section 1.706-4 also issued under 26 U.S.C. 706(d).
Sections 1.707-2 through 1.707-9 also issued under 26 U.S.C. 707(a)(2).
Section 1.721-1 also issued under 26 U.S.C. 721.
Section 1.721(c)-1 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-2 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-3 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-4 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-5 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-6 also issued under 26 U.S.C. 721(c).
Section 1.721(c)-7 also issued under 26 U.S.C. 721(c).
Section 1.731-2 also issued under 26 U.S.C. 731(c).
Section 1.732-1 also issued under 26 U.S.C. 732.
Section 1.732-2 also issued under 26 U.S.C. 732.
Section 1.732-3 also issued under 26 U.S.C. 337(d), 732(f)(8), and 1502.
Section 1.734-1 also issued under 26 U.S.C. 734.
Section 1.743-1 also issued under 26 U.S.C. 743.
Section 1.751-1 also issued under 26 U.S.C. 751.
Section 1.752-1(a) also issued under Public Law 106-554, 114 Stat. 2763, 2763A-638 (2001).
Section 1.752-6 also issued under Public Law 106-554, 114 Stat. 2763, 2763A-638 (2001).
Section 1.752-7 also issued under Public Law 106-554, 114 Stat. 2763, 2763A-638 (2001).
Section 1.754-1 also issued under 26 U.S.C. 754.
Section 1.755-1 also issued under 26 U.S.C. 755.
Section 1.755-2 also issued under 26 U.S.C. 755 and 26 U.S.C. 1060.
Section 1.761-2 also issued under 26 U.S.C. 446(b) and 26 U.S.C. 761(a).
Section 1.807-2 also issued under 26 U.S.C. 817A(e).
Section 1.807-3 also issued under 26 U.S.C. 807(e)(6).
Section 1.809-10 also issued under 26 U.S.C. 809(b)(2) and (g)(3).
Section 1.811-3 also issued under 26 U.S.C. 817A(e).
Section 1.812-9 also issued under 26 U.S.C. 817A(e).
Section 1.817-5 also issued under 26 U.S.C. 817(h).
Section 1.817A-1 also issued under 26 U.S.C. 817A(e).
Section 1.832-4 also issued under 26 U.S.C. 832(b)(5)(A).
Section 1.846-1 also issued under 26 U.S.C. 846.
Section 1.848-2 also issued under 26 U.S.C. 845(b) and 26 U.S.C. 848(d)(4)(B).
Section 1.848-3 also issued under 26 U.S.C. 848(d)(4)(B).
Sections 1.851-3 and 1.851-5 are also issued under 26 U.S.C. 851(c).
Section 1.852-11 is also issued under 26 U.S.C. 852(b)(3)(C), 852(b)(8), and 852(c).
Section 1.853-1 also issued under 26 U.S.C. 901(j).
Section 1.853-2 also issued under 26 U.S.C. 901(j).
Section 1.853-3 also issued under 26 U.S.C. 901(j).
Section 1.853-4 also issued under 26 U.S.C. 901(j) and 26 U.S.C. 6011.
Section 1.860A-0 also issued under 26 U.S.C. 860G(e).
Section 1.860A-1 also issued under 26 U.S.C. 860G(b) and 860G(e).
Section 1.860C-2 also issued under 26 U.S.C. 860C(b)(1) and 860G(e).
Section 1.860D-1 also issued under 26 U.S.C. 860G(e).
Section 1.860E-1 also issued under 26 U.S.C. 860E and 860G(e).
Section 1.860E-2 also issued under 26 U.S.C. 860E(e).
Section 1.860F-2 also issued under 26 U.S.C. 860G(e).
Section 1.860F-4 also issued under 26 U.S.C. 860G(e) and 26 U.S.C. 6230(k).
Section 1.860F-4T also issued under 26 U.S.C. 860G(c)(3) and (e).
Section 1.860G-1 also issued under 26 U.S.C. 860G(a)(1)(B), (d)(2)(E), and (e).
Section 1.860G-2 also issued under 26 U.S.C. 860G(e).
Section 1.860G-3 also issued under 26 U.S.C. 860G(b) and 26 U.S.C. 860G(e).
Section 1.861-2 also issued under 26 U.S.C. 863(a).
Section 1.861-3 also issued under 26 U.S.C. 863(a).
Section 1.861-8 also issued under 26 U.S.C. 250(c), 26 U.S.C. 864(e)(7), and 26 U.S.C. 882(c).
Sections 1.861-9 and 1.861-9T also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e)(7), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f).
Section 1.861-10(e) also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e)(7), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f).
Section 1.861-11 also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e)(7), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f).
Section 1.861-12 also issued under 26 U.S.C. 864(e)(7).
Section 1.861-13 also issued under 26 U.S.C. 864(e)(7).
Section 1.861-14 also issued under 26 U.S.C. 864(e)(7).
Section 1.861-17 also issued under 26 U.S.C. 864(e)(7).
Sections 1.861-8T through 1.861-14T also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e), 26 U.S.C. 865(i) and 26 U.S.C. 7701(f).
Section 1.863-1 also issued under 26 U.S.C. 863(a).
Section 1.863-2 also issued under 26 U.S.C. 863.
Section 1.863-3 also issued under 26 U.S.C. 863(a) and (b), and 26 U.S.C. 936(h).
Section 1.863-4 also issued under 26 U.S.C. 863.
Section 1.863-6 also issued under 26 U.S.C. 863.
Section 1.863-7 also issued under 26 U.S.C. 863(a) and 871(m).
Section 1.863-8 also issued under 26 U.S.C. 863(a), (b) and (d).
Section 1.863-9 also issued under 26 U.S.C. 863(a), (d) and (e).
Section 1.864-5 also issued under 26 U.S.C. 7701(l).
Section 1.864-8T also issued under 26 U.S.C. 864(d)(8).
Section 1.864(c)(8)-1 also issued under 26 U.S.C. 864(c)(8) and 897(g).
Section 1.864(c)(8)-2 also issued under 26 U.S.C. 864(c)(8)(E), 6001 and 6031(b).
Section 1.865-1 also issued under 26 U.S.C. 863(a) and 865(j)(1).
Section 1.865-2 also issued under 26 U.S.C. 863(a) and 865(j)(1).
Section 1.865-3 also issued under 26 U.S.C. 865(j).
Section 1.871-1 also issued under 26 U.S.C. 7701(l).
Section 1.871-7 also issued under 26 U.S.C. 7701(l).
Section 1.871-9 also issued under 26 U.S.C. 7701(b)(11).
Sections 1.871-15 and 1.871-15T also issued under 26 U.S.C. 871(m).
Section 1.874-1 also issued under 26 U.S.C. 874.
Section 1.881-2 also issued under 26 U.S.C. 7701(l).
Section 1.881-3 also issued under 26 U.S.C. 7701(l).
Section 1.881-4 also issued under 26 U.S.C. 7701(l).
Section 1.882-4 also issued under 26 U.S.C. 882(c).
Section 1.882-5 also issued under 26 U.S.C. 882, 26 U.S.C. 864(e), 26 U.S.C. 988(d), and 26 U.S.C. 7701(l).
Section 1.883-1 is also issued under 26 U.S.C. 883.
Section 1.883-2 is also issued under 26 U.S.C. 883.
Section 1.883-3 is also issued under 26 U.S.C. 883.
Section 1.883-4 is also issued under 26 U.S.C. 883.
Section 1.883-5 is also issued under 26 U.S.C. 883.
Section 1.884-0 also issued under 26 U.S.C. 884 (g).
Section 1.884-1 also issued under 26 U.S.C. 884.
Section 1.884-1 also issued under 26 U.S.C. 884 (g).
Section 1.884-1 (d) also issued under 26 U.S.C. 884 (c) (2) (A).
Section 1.884-1 (d) (13) (i) also issued under 26 U.S.C. 884 (c) (2).
Section 1.884-1 (e) also issued under 26 U.S.C. 884 (c) (2) (B).
Section 1.884-2 also issued under 26 U.S.C. 884(g).
Section 1.884-2T also issued under 26 U.S.C. 884 (g).
Section 1.884-4 also issued under 26 U.S.C. 884 (g).
Section 1.884-5 also issued under 26 U.S.C. 884 (g).
Section 1.884-5 (e) and (f) also issued under 26 U.S.C. 884 (e) (4) (C).
Section 1.892-1T also issued under 26 U.S.C. 892(c).
Section 1.892-2T also issued under 26 U.S.C. 892(c).
Section 1.892-3T also issued under 26 U.S.C. 892(c).
Section 1.892-4T also issued under 26 U.S.C. 892(c).
Section 1.892-5 also issued under 26 U.S.C. 892(c).
Section 1.892-5T also issued under 26 U.S.C. 892(c).
Section 1.892-6T also issued under 26 U.S.C. 892(c).
Section 1.892-7T also issued under 26 U.S.C. 892(c).
Section 1.894-1 also issued under 26 U.S.C. 894 and 7701(l).
Sections 1.897-5T, 1.897-6T and 1.897-7T also issued under 26 U.S.C. 897 (d), (e), (g) and (j) and 26 U.S.C. 367(e)(2).
Section 1.897-7 also issued under 26 U.S.C. 897(g).
Section 1.901(j)-1 also issued under 26 U.S.C. 901(j)(4).
Sections 1.901(m)-1 through 1.901-8 also issued under 26 U.S.C. 901(m)(7).
Section 1.901(m)-5 also issued under 26 U.S.C. 901(m)(3)(B)(ii).
Sections 1.902-1 and 902-2 also issued under 26 U.S.C. 902(c)(7).
Section 1.904-1 also issued under 26 U.S.C. 904(d)(7).
Section 1.904-2 also issued under 26 U.S.C. 904(d)(7).
Section 1.904-3 also issued under 26 U.S.C. 904(d)(7).
Section 1.904-4 also issued under 26 U.S.C. 250(c), 26 U.S.C. 865(j), 26. U.S.C. 904(d)(2)(J)(i), 26 U.S.C. 904(d)(6)(C), 26 U.S.C. 904(d)(7), and 26 U.S.C. 951A(f)(1)(B).
Section 1.904-5 also issued under 26 U.S.C. 904(d)(7) and 26 U.S.C. 951A(f)(1)(B).
Section 1.904-6 also issued under 26 U.S.C. 904(d)(7).
Section 1.904-7 also issued under 26 U.S.C. 904(d)(6).
Section 1.904(b)-1 also issued under 26 U.S.C. 1(h)(11)(C)(iv) and 904(b)(2)(C).
Section 1.904(b)-2 also issued under 26 U.S.C. 1(h)(11)(C)(iv) and 904(b)(2)(C).
Section 1.904(f)-(2) also issued under 26 U.S.C. 904 (f)(3)(b).
Section 1.904(g)-3 also issued under 26 U.S.C. 904(g)(4).
Section 1.904(g)-3T also issued under 26 U.S.C. 904(g)(4).
Section 1.904(i)-1 also issued under 26 U.S.C. 904(i).
Section 1.905-3 also issued under 26 U.S.C. 989(c)(4).
Sections 1.905-3T and 1.905-4T also issued under 26 U.S.C. 989(c)(4).
Section 1.905-4 also issued under 26 U.S.C. 989(c)(4), 26 U.S.C. 6227(d), 26 U.S.C. 6241(11), and 26 U.S.C. 6689(a).
Section 1.907(b)-1 is also issued under 26 U.S.C. 907(b).
Section 1.907(b)-1T also issued under 26 U.S.C. 907(b).
Sections 1.909-1 through 1.906-6 also issued under 26 U.S.C. 909(e).
Section 1.911-7 also issued under 26 U.S.C. 911(d)(9).
Section 1.931-1 also issued under 26 U.S.C. 7654(e).
Section 1.932-1 also issued under 26 U.S.C. 7654(e).
Section 1.934-1 also issued under 26 U.S.C. 934(b)(4).
Section 1.935-1 also issued under 26 U.S.C. 7654(e).
Section 1.936-4 also issued under 26 U.S.C. 936(h).
Section 1.936-5 also issued under 26 U.S.C. 936(h).
Section 1.936-6 also issued under 26 U.S.C. 863(a) and (b), and 26 U.S.C. 936(h).
Section 1.936-7 also issued under 26 U.S.C. 936(h).
Section 1.936-11 also issued under 26 U.S.C. 936(j).
Section 1.937-1 also issued under 26 U.S.C. 937(a).
Section 1.937-1T also issued under 26 U.S.C. 937(a).
Section 1.937-2 also issued under 26 U.S.C. 937(b).
Section 1.937-3 also issued under 26 U.S.C. 937(b).
Section 1.951-1 also issued under 26 U.S.C. 7701(a).
Section 1.951A-2 also issued under 26 U.S.C. 882(c)(1)(A) and 954(b)(5).
Section 1.951A-3 also issued under 26 U.S.C. 951A(d)(4).
Section 1.951A-5 also issued under 26 U.S.C. 951A(f)(1)(B).
Section 1.952-11T is also issued under 26 U.S.C. 852(b)(3)(C), 852(b)(8), and 852(c).
Section 1.953-2 also issued under 26 U.S.C. 7701(b)(11).
Section 1.954-0 also issued under 26 U.S.C. 954 (b) and (c).
Section 1.954-1 also issued under 26 U.S.C. 954 (b) and (c).
Section 1.954-2 also issued under 26 U.S.C. 954 (b) and (c).
Section 1.956-1 also issued under 26 U.S.C. 245A(g), 956(d), and 956(e).
Section 1.956-1T also issued under 26 U.S.C. 956(d) and 956(e).
Section 1.956-2 also issued under 26 U.S.C. 956(d) and 956(e).
Section 1.956-3 also issued under 26 U.S.C. 864(d)(8) and 956(e).
Section 1.956-4 also issued under 26 U.S.C. 956(d) and 956(e).
Section 1.957-1 also issued under 26 U.S.C. 957.
Section 1.957-3 also issued under 26 U.S.C. 957(c).
Section 1.960-1 also issued under 26 U.S.C. 960(f).
Section 1.960-2 also issued under 26 U.S.C. 960(f).
Section 1.960-3 also issued under 26 U.S.C. 960(f).
Section 1.960-4 also issued under 26 U.S.C. 951A(f)(1)(B) and 26 U.S.C. 960(f).
Section 1.962-1 also issued under 26 U.S.C. 965(o).
Section 1.965-1 also issued under 26 U.S.C. 965(c)(3)(B)(iii)(V), 965(d)(2), 965(o), 989(c), and 7701(a).
Section 1.965-2 also issued under 26 U.S.C. 965(b)(3)(A)(ii), 965(o), and 961(a) and (b).
Section 1.965-3 also issued under 26 U.S.C. 965(c)(3)(D) and 965(o).
Section 1.965-4 also issued under 26 U.S.C. 965(c)(3)(F) and 965(o).
Sections 1.965-5 through 1.965-6 also issued under 26 U.S.C. 965(o) and 26 U.S.C. 902(c)(8) (as in effect on December 21, 2017).
Section 1.965-7 also issued under 26 U.S.C. 965(h)(3), 965(h)(5), 965(i)(2), 965(i)(8)(B), 965(m)(2)(A), 965(n)(3), and 965(o).
Section 1.965-8 also issued under 26 U.S.C. 965(o).
Section 1.965-9 also issued under 26 U.S.C. 965(o).
Sections 1.985-0 through 1.985-5 also issued under 26 U.S.C. 985.
Section 1.986(a)-1 also issued under 26 U.S.C. 986(a)(1)(C) and 26 U.S.C. 986(a)(1)(D)(ii).
Section 1.986(c)-1 also issued under 26 U.S.C. 965(o) and 26 U.S.C. 989(c).
Sections 1.987-1 through 1.987-5 also issued under 26 U.S.C. 987.
Section 1.987-12 is issued under 26 U.S.C. 987 and 989.
Sections 1.988-0 through 1.988-5 also issued under 26 U.S.C. 988.
Sections 1.989(a)-0T and 1.989(a)-1T also issued under 26 U.S.C. 989(c).
Section 1.989(b)-1 also issued under 26 U.S.C. 989(b).
Section 1.989-1(c) also issued under 26 U.S.C. 989(c).
Section 1.1001-6 also issued under 26 U.S.C. 148(i), 26 U.S.C. 988(d), 26 U.S.C. 1275(d), and 26 U.S.C. 7701(l).
Section 1.1036-1 also issued under 26 U.S.C. 351(g)(4).
Section 1.1059(e)-1 also issued under 26 U.S.C. 1059 (e)(1) and (e)(2).
Section 1.1060-1 also issued under 26 U.S.C. 1060.
Section 1.1061-0 added under 26 U.S.C. 1061(f).
Section 1.1061-1 added under 26 U.S.C. 1061(f).
Section 1.1061-2 added under 26 U.S.C. 1061(f).
Section 1.1061-3 added under 26 U.S.C. 1(h)(9) and 1061(f).
Section 1.1061-4 added under 26 U.S.C. 1061(f).
Section 1.1061-5 added under 26 U.S.C. 1061(f).
Section 1.1061-6 added under 26 U.S.C. 1061(f).
Sections 1.1092(b)-1T and 1.1092(b)-2T also issued under 26 U.S.C. 1092 (b)(1).
Section 1.1092(b)-4T also issued under 26 U.S.C. 1092(b)(2).
Section 1.1092(b)-6 also issued under 26 U.S.C. 1092(b)(1).
Section 1.1092(b)-6 also issued under 26 U.S.C. 1092(b)(2).
Section 1.1092(c)-1 also issued under 26 U.S.C. 1092(c)(4)(H).
Section 1.1092(c)-2 also issued under 26 U.S.C. 1092(c)(4)(H).
Section 1.1092(c)-3 also issued under 26 U.S.C. 1092(c)(4)(H).
Section 1.1092(c)-4 also issued under 26 U.S.C. 1092(c)(4)(H).
Section 1.1092(d)-1 also issued under 26 U.S.C. 1092(b)(1).
Section 1.1092(d)-2 also issued under 26 U.S.C. 1092(d)(3)(B).
Section 1.1202-2 is also issued under 26 U.S.C. 1202(k).
Section 1.1221-2 also issued under 26 U.S.C. 1221(b)(2)(A)(iii), (b)(2)(B), and (b)(3); 1502 and 6001.
Section 1.1244(e)-1 also issued under 26 U.S.C. 1244(e).
Section 1.1248-8 also issued under 26 U.S.C. 1248(a) and (c)(1) and (2).
Section 1.1254-1 also issued under 26 U.S.C. 1254(b).
Section 1.1254-2 also issued under 26 U.S.C. 1254(b).
Section 1.1254-3 also issued under 26 U.S.C. 1254(b).
Section 1.1254-4 also issued under 26 U.S.C. 1254(b).
Section 1.1254-5 also issued under 26 U.S.C. 1254(b).
Section 1.1254-6 also issued under 26 U.S.C. 1254(b).
Section 1.1271-1 also issued under 26 U.S.C. 1275(d).
Section 1.1272-1 also issued under 26 U.S.C. 1275(d).
Section 1.1272-2 also issued under 26 U.S.C. 1275(d).
Section 1.1272-3 also issued under 26 U.S.C. 1275(d).
Section 1.1273-1 also issued under 26 U.S.C. 1275(d).
Section 1.1273-2 also issued under 26 U.S.C. 1275(d).
Section 1.1274-1 also issued under 26 U.S.C. 1275(d).
Section 1.1274-2 also issued under 26 U.S.C. 1275(d).
Section 1.1274-3 also issued under 26 U.S.C. 1275(d).
Section 1.1274-4 also issued under 26 U.S.C. 1275(d).
Section 1.1274-5 also issued under 26 U.S.C. 1275(d).
Section 1.1274A-1 also issued under 26 U.S.C. 1274A(e) and 26 U.S.C. 1275(d).
Section 1.1275-1 also issued under 26 U.S.C. 1275(d).
Section 1.1275-2 also issued under 26 U.S.C. 1275(d).
Section 1.1275-3 also issued under 26 U.S.C. 1275(d).
Section 1.1275-4 also issued under 26 U.S.C. 1275(d).
Section 1.1275-5 also issued under 26 U.S.C. 1275(d).
Section 1.1275-6 also issued under 26 U.S.C. 1275(d).
Section 1.1275-7 also issued under 26 U.S.C. 1275(d).
Section 1.1286-1 also issued under 26 U.S.C. 1275(D) and 1286(f).
Section 1.1286-2 also issued under 26 U.S.C. 1286(f).
Section 1.1287-1 also issued under 26 U.S.C. 165 (j)(3).
Section 1.1291-1 also issued under 26 U.S.C. 1291.
Section 1.1291-1 also issued under 26 U.S.C. 1298(a) and (g).
Section 1.1291-9, also issued under 26 U.S.C. 1298(a) and (g).
Section 1.1298-1 also issued under 26 U.S.C. 1298(f).
Section 1.1291-9 also issued under 26 U.S.C. 1291(d)(2).
Section 1.1291-10 also issued under 26 U.S.C. 1291(d)(2).
Section 1.1293-1 also issued under 26 U.S.C. 1293.
Section 1.1294-1T also issued under 26 U.S.C. 1294.
Section 1.1295-1 also issued under 26 U.S.C. 1295.
Section 1.1295-3 also issued under 26 U.S.C. 1295.
Section 1.1296-1 also issued under 26 U.S.C. 1296(g) and 26 U.S.C. 1298(f).
Section 1.1296(e)-1 also issued under 26 U.S.C. 1296(e).
Section 1.1297-1 also issued under 26 U.S.C. 1298(g).
Section 1.1297-2 also issued under 26 U.S.C. 1298(g).
Section 1.1297-3T also issued under 26 U.S.C. 1297(b)(1).
Section 1.1297-4 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).
Section 1.1297-5 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).
Section 1.1297-6 also issued under 26 U.S.C. 1297(b)(2)(B) and 1298(g).
Section 1.1298-1T also issued under 26 U.S.C. 1298(f) and (g).
Section 1.1298-2 also issued under 26 U.S.C. 1298(b)(3) and (g).
Section 1.1298-4 also issued under 26 U.S.C. 1298(g).
Section 1.1301-1 also issued under 26 U.S.C. 1301(c).
Section 1.1301-1T also issued under 26 U.S.C. 1301(c).
Section 1.1361-1(j) (6), (10) and (11) also issued under 26 U.S.C. 1361(d)(2)(B)(iii).
Section 1.1361-1(l) also issued under 26 U.S.C. 1361(c)(5)(C).
Sections 1.1362-1, 1.1362-2, 1.1362-3, 1.1362-4, 1.1362-5, 1.1362-6, 1.1362-7, and 1.1363-1 also issued under 26 U.S.C. 1377.
Section 1.1363-2 also issued under 26 U.S.C. 337(d).
Section 1.1368-1(f) and (g) also issued under 26 U.S.C. 1377(c).
Section 1.1368-2(b) also issued under 26 U.S.C. 1368(c).
Section 1.1374-1 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374-2 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374-3 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374-4 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374-5 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374-6 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374-7 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374-8 also issued under 26 U.S.C. 337(d) and 1374(e).
Section 1.1374-8 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374-8T also issued under 26 U.S.C. 337(d) and 1374(e).
Section 1.1374-9 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374-10 also issued under 26 U.S.C. 337(d) and 1374(e).
Section 1.1374-10 also issued under 26 U.S.C. 1374(e) and 337(d).
Section 1.1374-10T also issued under 26 U.S.C. 337(d) and 1374(e).
Section 1.1377-1 also issued under 26 U.S.C. 1377(a)(2) and (c).
Section 1.1394-1 also issued under 26 U.S.C. 1397D.
Section 1.1396-1 also issued under 26 U.S.C. 1397D.
Section 1.1397E-1 also issued under 26 U.S.C. 1397E.
Section 1.1400Z2(a)-1 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1400Z2(b)-1 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1400Z2(c)-1 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1400Z2(d)-1 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1400Z2(d)-2 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1400Z2(f)-1 also issued under 26 U.S.C. 1400Z-2(e)(4).
Section 1.1402 (e)-5T also is issued under 26 U.S.C. 1402(e)(1) and (2).
Section 1.1441-2 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1441-3 also issued under 26 U.S.C. 1441(c)(4), 26 U.S.C. 3401(a)(6) and 26 U.S.C. 7701(l).
Section 1.1441-4 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1441-5 also issued under 26 U.S.C. 1441(c)(4), 26 U.S.C. 3401(a)(6) and 26 U.S.C. 7701(b)(11).
Section 1.1441-6 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1441-7 also issued under 26 U.S.C. 1441(c)(4), 26 U.S.C. 3401(a)(6) and 26 U.S.C. 7701(l).
Section 1.1443-1 also issued under 26 U.S.C. 1443(a).
Section 1.1445-5 also issued under 26 U.S.C. 1445(e)(7).
Section 1.1445-8 also issued under 26 U.S.C. 1445(e)(7).
Section 1.1446-3 also issued under 26 U.S.C. 1446(g).
Section 1.1446-4 also issued under 26 U.S.C. 1446(g).
Section 1.1446(f)-1 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)-2 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)-3 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)-4 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1446(f)-5 also issued under 26 U.S.C. 1446(f)(6) and 1446(g).
Section 1.1461-1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1461-2 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1462-1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6).
Section 1.1471-1 is also issued under 26 U.S.C. 1471
Section 1.1471-2 is also issued under 26 U.S.C. 1471
Section 1.1471-3 is also issued under 26 U.S.C. 1471
Section 1.1471-4 is also issued under 26 U.S.C. 1471
Section 1.1471-5 is also issued under 26 U.S.C. 1471
Section 1.1471-6 is also issued under 26 U.S.C. 1471
Section 1.1472-1 is also issued under 26 U.S.C. 1472
Section 1.1473-1 is also issued under 26 U.S.C. 1473
Section 1.1474-1 is also issued under 26 U.S.C. 1474
Section 1.1474-2 is also issued under 26 U.S.C. 1474
Section 1.1474-3 is also issued under 26 U.S.C. 1474
Section 1.1474-4 is also issued under 26 U.S.C. 1474
Section 1.1474-5 is also issued under 26 U.S.C. 1474
Section 1.1474-6 is also issued under 26 U.S.C. 1474
Section 1.1474-7 is also issued under 26 U.S.C. 1474
Section 1.1502-0 also issued under 26 U.S.C. 1502.
Section 1.1502-1 also issued under 26 U.S.C. 1502.
Section 1.1502-2 also issued under 26 U.S.C. 1502.
Section 1.1502-3 also issued under 26 U.S.C. 1502.
Section 1.1502-4 also issued under 26 U.S.C. 1502.
Section 1.1502-9 also issued under 26 U.S.C. 1502.
Section 1.1502-11 also issued under 26 U.S.C. 1502.
Section 1.1502-12 also issued under 26 U.S.C. 250(c) and 1502.
Section 1.1502-13 also issued under 26 U.S.C. 250(c) and 1502.
Section 1.1502-14Z also issued under 26 U.S.C. 1400Z-2(e)(4) and 1502.
Section 1.1502-15 also issued under 26 U.S.C. 1502.
Section 1.1502-17 also issued under 26 U.S.C. 446 and 1502.
Section 1.1502-18 also issued under 26 U.S.C. 1502.
Section 1.1502-19 also issued under 26 U.S.C. 301, 1502, and 1503.
Section 1.1502-20 also issued under 26 U.S.C. 337(d) and 1502.
Section 1.1502-20T also issued under 26 U.S.C. 337(d) and 1502.
Section 1.1502-21 also issued under 26 U.S.C. 1502 and 6402(i).
Section 1.1502-21(b)(1) and (b)(3)(v) also issued under 26 U.S.C. 1502.
Section 1.1502-21T also issued under 26 U.S.C. 1502.
Section 1.1502-21T(b)(1) and (b)(3)(v) also issued under 26 U.S.C. 1502.
Section 1.1502-22 also issued under 26 U.S.C. 1502.
Section 1.1502-23 also issued under 26 U.S.C. 1502.
Section 1.1502-26 also issued under 26 U.S.C. 1502.
Section 1.1502-28 also issued under 26 U.S.C. 1502.
Section 1.1502-30 also issued under 26 U.S.C. 1502.
Section 1.1502-31 also issued under 26 U.S.C. 1502.
Section 1.1502-32 also issued under 26 U.S.C. 301, 1502, and 1503.
Section 1.1502-32 also issued under 26 U.S.C. 1502.
Section 1.1502-32(a)(2), (b)(3)(iii)(C), (b)(3)(iii)(D), and (b)(4)(vi) also issued under 26 U.S.C. 1502.
Section 1.1502-32T also issued under 26 U.S.C. 1502.
Section 1.1502-33 also issued under 26 U.S.C. 1502.
Section 1.1502-34 also issued under 26 U.S.C. 1502.
Section 1.1502-35 also issued under 26 U.S.C. 1502.
Section 1.1502-35T also issued under 26 U.S.C. 1502.
Section 1.1502-36 also issued under 26 U.S.C. 1502.
Section 1.1502-36 also issued under 26 U.S.C. 337(d).
Section 1.1502-43 also issued under 26 U.S.C. 1502.
Section 1.1502-47 also issued under 26 U.S.C. 1502, 1503(c) and 1504(c).
Section 1.1502-50 also issued under 26 U.S.C. 250(c) and 1502.
Section 1.1502-51 also issued under 26 U.S.C. 1502.
Section 1.1502-55 also issued under 26 U.S.C. 1502.
Section 1.1502-59A also issued under 26 U.S.C. 1502.
Section 1.1502-68 also issued under 26 U.S.C. 1502.
Section 1.1502-75 also issued under 26 U.S.C. 1502.
Section 1.1502-76 also issued under 26 U.S.C. 1502.
Section 1.1502-77 also issued under 26 U.S.C. 1502 and 6402(j).
Section 1.1502-78 also issued under 26 U.S.C. 1502, 6402(j), and 6411(c).
Section 1.1502-79 also issued under 26 U.S.C. 1502.
Section 1.1502-80 also issued under 26 U.S.C. 1502.
Section 1.1502-81T also issued under 26 U.S.C. 1502.
Section 1.1502-90 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-91 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-92 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-93 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-94 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-95 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-96 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-98 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-99 also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-100 also issued under 26 U.S.C. 1502.
Section 1.1503-2 also issued under 26 U.S.C. 1502.
Section 1.1503(d) also issued under 26 U.S.C. 953(d) and 26 U.S.C. 1502.
Section 1.1503-2T also issued under 26 U.S.C. 1503(d).
Section 1.1504-3 also issued under 26 U.S.C. 1400Z-2(e)(4) and 1504(a)(5).
Section 1.1504-4 also issued under 26 U.S.C. 1504(a)(5).
Section 1.1502-9A also issued under 26 U.S.C. 1502.
Section 1.1502-15A also issued under 26 U.S.C. 1502.
Section 1.1502-21A also issued under 26 U.S.C. 1502.
Section 1.1502-22A also issued under 26 U.S.C. 1502.
Section 1.1502-23A also issued under 26 U.S.C. 1502.
Section 1.1502-41A also issued under 26 U.S.C. 1502.
Section 1.1502-77A also issued under 26 U.S.C. 1502 and 6402(j).
Section 1.1502-77B also issued under 26 U.S.C. 1502 and 6402(j).
Section 1.1502-79A also issued under 26 U.S.C. 1502.
Section 1.1502-91A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-92A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-93A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-94A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-95A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-96A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-98A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1502-99A also issued under 26 U.S.C. 382(m) and 26 U.S.C. 1502.
Section 1.1561-2 also issued under 26 U.S.C. 1561.
Section 1.5000A-3 also issued under 26 U.S.C. 5000A(e)(4).
Section 1.5000C-1 is also issued under 26 U.S.C. 5000C
Section 1.5000C-2 is also issued under 26 U.S.C. 5000C
Section 1.5000C-3 is also issued under 26 U.S.C. 5000C
Section 1.5000C-4 is also issued under 26 U.S.C. 5000C
Section 1.5000C-5 is also issued under 26 U.S.C. 5000C
Section 1.5000C-6 is also issued under 26 U.S.C. 5000C
Section 1.6011-4T also issued under 26 U.S.C. 6001 and 6011(a).
Section 1.6011-4T also issued under 26 U.S.C. 6011.
Section 1.6011-6 also issued under 26 U.S.C. 6011(a).
Section 1.6011-7 also issued under 26 U.S.C. 6011(e).
Section 1.6012-2 is also issued under the authority of 26 U.S.C. 6011 and 6012.
Section 1.6013-6 also issued under 26 U.S.C. 7701(b)(11).
Section 1.6015-1 also issued under 26 U.S.C. 6015(h).
Section 1.6015-2 also issued under 26 U.S.C. 6015(h).
Section 1.6015-3 also issued under 26 U.S.C. 6015(h).
Section 1.6015-4 also issued under 26 U.S.C. 6015(h).
Section 1.6015-5 also issued under 26 U.S.C. 6015(h).
Section 1.6015-6 also issued under 26 U.S.C. 6015(h).
Section 1.6015-7 also issued under 26 U.S.C. 6015(h).
Section 1.6015-8 also issued under 26 U.S.C. 6015(h).
Section 1.6015-9 also issued under 26 U.S.C. 6015(h).
Section 1.6031(a)-1 also issued under section 404 of the Tax Equity and Fiscal Responsibility Act of 1982 (Public Law 97-248; 96 Stat. 324, 669) (TEFRA).
Section 1.6033-6 also issued under 26 U.S.C. 6033(i)(1).
Section 1.6035-2 also issued under 26 U.S.C. 6035(b).
Section 1.6035-2T also issued under 26 U.S.C. 6035.
Section 1.6038-2 also issued under 26 U.S.C. 6038.
Section 1.6038-2T also issued under 26 U.S.C. 6038(d).
Section 1.6038-3 also issued under 26 U.S.C. 6038.
Section 1.6038-4 also issued under 26 U.S.C. 6001, 6011, 6012, 6031, and 6038.
Section 1.6038-5 also issued under 26 U.S.C. 6038.
Section 1.6038A-1 also issued under 26 U.S.C. 6001.
Section 1.6038A-2 also issued under 26 U.S.C. 6038A and 6038C.
Section 1.6038A-3 also issued under 26 U.S.C. 6038A and 7701(l).
Section 1.6038A-4 also issued under 26 U.S.C. 6038A.
Section 1.6038A-5 also issued under 26 U.S.C. 6038A.
Section 1.6038A-6 also issued under 26 U.S.C. 6038A.
Section 1.6038A-7 also issued under 26 U.S.C. 6038A.
Section 1.6038B-1 also issued under 26 U.S.C. 6038B.
Section 1.6038B-1T also issued under 26 U.S.C 6038B.
Section 1.6038B-2 also issued under 26 U.S.C. 6038B.
Section 1.6038B-2T also issued under 26 U.S.C. 6038B.
Section 1.6038D-0 also issued under 26 U.S.C. 6038D.
Section 1.6038D-1 also issued under 26 U.S.C. 6038D.
Section 1.6038D-2 also issued under 26 U.S.C. 6038D.
Section 1.6038D-3 also issued under 26 U.S.C. 6038D.
Section 1.6038D-4 also issued under 26 U.S.C. 6038D.
Section 1.6038D-5 also issued under 26 U.S.C. 6038D.
Section 1.6038D-6 also issued under 26 U.S.C. 6038D.
Section 1.6038D-7 also issued under 26 U.S.C. 6038D.
Section 1.6038D-8 also issued under 26 U.S.C. 6038D.
Section 1.6039I-1 also issued under 26 U.S.C. 6039I.
Section 1.6041-1 also issued under 26 U.S.C. 6041(a).
Section 1.6041-2 also issued under 26 U.S.C. 6041(d).
Section 1.6041-3 also issued under 26 U.S.C. 62 and 6041(a).
Section 1.6042-3 also issued under 26 U.S.C. 6045.
Section 1.6043-4 also issued under 26 U.S.C. 6043(c).
Section 1.6045-1 also issued under 26 U.S.C. 6045.
Section 1.6045-1T also issued under 26 U.S.C. 6045(g).
Section 1.6045-2 also issued under 26 U.S.C. 6045.
Section 1.6045-3 also issued under 26 U.S.C. 6045.
Section 1.6045-4 also issued under 26 U.S.C. 6045.
Section 1.6045A-1 also issued under 26 U.S.C. 6045A(a), (b), (c).
Section 1.6045B-1 also issued under 26 U.S.C. 6045B(a), (c), (e).
Section 1.6046-1 also issued 26 U.S.C. 6046(b).
Section 1.6046A-1 also issued under 26 U.S.C. 6046A.
Section 1.6047-2 is also issued under 26 U.S.C. 6047(d).
Section 1.6049-4 also issued under 26 U.S.C. 6049 (a), (b), and (d).
Section 1.6049-5 also issued under 26 U.S.C. 6049 (a), (b), and (d).
Section 1.6049-5T also issued under 26 U.S.C. 6049.
Section 1.6049-6 also issued under 6049(a), (b), and (d).
Section 1.6049-7 also issued under 26 U.S.C. 860G(e), 1275(c) and 26 U.S.C. 6049(d)(7)(D).
Section 1.6049-9 also issued under 26 U.S.C. 6049(a).
Section 1.6049-10 also issued under 26 U.S.C. 6049(a).
Section 1.6050E-1 also issued under 26 U.S.C. 6050E.
Section 1.6050H-1 also issued under 26 U.S.C. 6050H.
Section 1.6050H-2 also issued under 26 U.S.C. 6050H.
Section 1.6050H-3 also issued under 26 U.S.C. 6050H(h).
Section 1.6050I-1 also issued under 26 U.S.C. 6050I.
Section 1.6050I-2 also issued under 26 U.S.C. 6050I.
Section 1.6050K-1 also issued under 26 U.S.C. 6050K(a).
Section 1.6050M-1 also issued under 26 U.S.C. 6050M.
Section 1.6050P-1 also issued under 26 U.S.C. 6050P.
Section 1.6050P-2 also issued under 26 U.S.C. 6050P.
Section 1.6050S-1 also issued under 26 U.S.C. 6050S(g).
Section 1.6050S-2 also issued under 26 U.S.C. 6050S(g).
Section 1.6050S-3 also issued under 26 U.S.C. 6050S(g).
Section 1.6050S-4 also issued under 26 U.S.C. 6050S(g).
Section 1.6050X-1 also issued under 26 U.S.C. 6050X(a), (b).
Section 1.6050Y-2 also issued under 26 U.S.C. 6050Y(a).
Section 1.6050Y-3 also issued under 26 U.S.C. 6050Y(b).
Section 1.6050Y-4 also issued under 26 U.S.C. 6050Y(c).
Sections 1.6055-1 and 1.6055-2 also issued under 26 U.S.C. 6055.
Section 1.6060-1 also issued under 26 U.S.C. 6060(a).
Section 1.6061-2T also issued under 26 U.S.C. 6061.
Section 1.6065-2T also issued under 26 U.S.C. 6065.
Section 1.6081-1 also issued under 26 U.S.C. 6081.
Section 1.6081-2 also issued under 26 U.S.C. 6081.
Section 1.6081-2T also issued under 26 U.S.C. 6081.
Section 1.6081-3 also issued under 26 U.S.C. 6081.
Section 1.6081-4 also issued under 26 U.S.C. 6081.
Section 1.6081-5 also issued under 26 U.S.C. 6081.
Section 1.6081-6 also issued under 26 U.S.C. 6081.
Section 1.6081-6T also issued under 26 U.S.C. 6081.
Section 1.6081-7 also issued under 26 U.S.C. 6081.
Section 1.6081-8 also issued under 26 U.S.C. 6081(a).
Section 1.6081-9 also issued under 26 U.S.C. 6081(a).
Section 1.6081-10 also issued under 26 U.S.C. 6081.
Section 1.6081-11 also issued under 26 U.S.C. 6081.
Section 1.6109-2 also issued under 26 U.S.C. 6109(a).
Sections 1.6302-1, 1.6302-2, 1.6302-3 and 1.6302-4 also issued under 26 U.S.C. 6302(h).
Section 1.6411-4 also issued under 26 U.S.C. 6402(i) and 6411(c).
Section 1.6654-2 also issued under 26 U.S.C. 6654(n).
Section 1.6655-5 also issued under 26 U.S.C. 6655(i)(2).
Section 1.6662-6 also issued under 26 U.S.C. 6662.
Section 1.6695-1 also issued under 26 U.S.C. 6060(b) and 6695(b).
Section 1.6695-1 also issued under 26 U.S.C. 6695(b).
Section 1.6695-2 also issued under 26 U.S.C. 6695(g).
Section 1.6695-2T also issued under 26 U.S.C. 6695(g).
Section 1.6851-2 also issued under 26 U.S.C 6851(d).
Section 1.7520-1 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520-1T also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520-2 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520-3 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7520-4 also issued under 26 U.S.C. 7520(c)(2).
Section 1.7701(l)-1 also issued under 26 U.S.C. 7701(l).
Section 1.7701(l)-3 also issued under 26 U.S.C. 7701(l).
Section 1.7701(l)-4 also issued under 26 U.S.C. 7701(l) and 954(c)(6)(A).
Section 1.7702-2 also issued under 26 U.S.C. 7702(k).
Section 1.7872-5T also issued under 26 U.S.C. 7872.
Section 1.7872-15 also issued under 26 U.S.C. 1275 and 7872.
Section 1.7874-1 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-1T also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-2 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-3 is also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-4 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-4T also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-5 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-5T also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-6 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-7 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-8 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-9 also issued under 26 U.S.C. 7874(c)(6) and (g).
Section 1.7874-10 also issued under 26 U.S.C. 7874(c)(4) and (g).
Section 1.7874-11 also issued under 26 U.S.C. 7874(g).
Section 1.7874-12 also issued under 26 U.S.C. 7874(g).
Source: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted.
Source: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, T.D. 9381, 73 FR 8604, Feb. 15, 2008, unless otherwise noted.
Source: T.D. 6500, 25 FR 11607, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Source: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Source: T.D. 6500, 25 FR 11814, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Source: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Source: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.
Source: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted. RELATED RULES
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations.
