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Title 26 Part 1

Title 26 → Chapter I → Subchapter A → Part 1

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1

Title 26Chapter ISubchapter APart 1


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 1—INCOME TAXES (CONTINUED)

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COMPUTATION OF TAXABLE INCOME

Definition of Gross Income, Adjusted Gross Income, and Taxable Income

§1.61-1
Gross income.
§1.61-2
Compensation for services, including fees, commissions, and similar items.
§1.61-3
Gross income derived from business.
§1.61-4
Gross income of farmers.
§1.61-5
Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
§1.61-6
Gains derived from dealings in property.
§1.61-7
Interest.
§1.61-8
Rents and royalties.
§1.61-9
Dividends.
§1.61-10
Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
§1.61-11
Pensions.
§1.61-12
Income from discharge of indebtedness.
§1.61-13
Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
§1.61-14
Miscellaneous items of gross income.
§1.61-15
Options received as payment of income.
§1.61-21
Taxation of fringe benefits.
§1.61-22
Taxation of split-dollar life insurance arrangements.
§1.62-1
Adjusted gross income.
§1.62-1T
Adjusted gross income (temporary).
§1.62-2
Reimbursements and other expense allowance arrangements.
§1.63-1
Change of treatment with respect to the zero bracket amount and itemized deductions.
§1.63-2
Cross reference.
§1.66-1
Treatment of community income.
§1.66-2
Treatment of community income where spouses live apart.
§1.66-3
Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
§1.66-4
Request for relief from the Federal income tax liability resulting from the operation of community property law.
§1.66-5
Effective date.
§1.67-1T
2-percent floor on miscellaneous itemized deductions (temporary).
§1.67-2T
Treatment of pass-through entities (temporary).
§1.67-3
Allocation of expenses by real estate mortgage investment conduits.
§1.67-3T
Allocation of expenses by real estate mortgage investment conduits (temporary).
§1.67-4
Costs paid or incurred by estates or non-grantor trusts.

Items Specifically Included in Gross Income

§1.71-1
Alimony and separate maintenance payments; income to wife or former wife.
§1.71-1T
Alimony and separate maintenance payments (temporary).
§1.71-2
Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
§1.72-1
Introduction.
§1.72-2
Applicability of section.
§1.72-3
Excludable amounts not income.
§1.72-4
Exclusion ratio.
§1.72-5
Expected return.
§1.72-6
Investment in the contract.
§1.72-7
Adjustment in investment where a contract contains a refund feature.
§1.72-8
Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
§1.72-9
Tables.
§1.72-10
Effect of transfer of contracts on investment in the contract.
§1.72-11
Amounts not received as annuity payments.
§1.72-12
Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
§1.72-13
Special rule for employee contributions recoverable in three years.
§1.72-14
Exceptions from application of principles of section 72.
§1.72-15
Applicability of section 72 to accident or health plans.
§1.72-16
Life insurance contracts purchased under qualified employee plans.
§1.72-17
Special rules applicable to owner-employees.
§1.72-17A
Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
§1.72-18
Treatment of certain total distributions with respect to self-employed individuals.
§1.72(e)-1T
Treatment of distributions where substantially all contributions are employee contributions (temporary).
§1.72(p)-1
Loans treated as distributions.
§1.73-1
Services of child.
§1.74-1
Prizes and awards.
§1.75-1
Treatment of bond premiums in case of dealers in tax-exempt securities.
§1.77-1
Election to consider Commodity Credit Corporation loans as income.
§1.77-2
Effect of election to consider commodity credit loans as income.
§1.78-1
Gross up for deemed paid foreign tax credit.
§1.79-0
Group-term life insurance—definitions of certain terms.
§1.79-1
Group-term life insurance—general rules.
§1.79-2
Exceptions to the rule of inclusion.
§1.79-3
Determination of amount equal to cost of group-term life insurance.
§1.79-4T
Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
§1.82-1
Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
§1.83-1
Property transferred in connection with the performance of services.
§1.83-2
Election to include in gross income in year of transfer.
§1.83-3
Meaning and use of certain terms.
§1.83-4
Special rules.
§1.83-5
Restrictions that will never lapse.
§1.83-6
Deduction by employer.
§1.83-7
Taxation of nonqualified stock options.
§1.83-8
Applicability of section and transitional rules.
§1.84-1
Transfer of appreciated property to political organizations.
§1.85-1
Unemployment compensation.
§1.88-1
Nuclear decommissioning costs.

Items Specifically Excluded From Gross Income

§1.101-1
Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
§1.101-2
Employees' death benefits.
§1.101-3
Interest payments.
§1.101-4
Payment of life insurance proceeds at a date later than death.
§1.101-5
[Reserved]
§1.101-6
Effective date.
§1.101-7
Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
§1.102-1
Gifts and inheritances.
§1.103-1
Interest upon obligations of a State, territory, etc.
§§1.103-2—1.103-6
[Reserved]
§1.103-7
Industrial development bonds.
§1.103-8
Interest on bonds to finance certain exempt facilities.
§1.103-9
Interest on bonds to finance industrial parks.
§1.103-10
Exemption for certain small issues of industrial development bonds.
§1.103-11
Bonds held by substantial users.
§1.103-16
Obligations of certain volunteer fire departments.
§1.103A-2
Qualified mortgage bond.
§1.104-1
Compensation for injuries or sickness.
§1.105-1
Amounts attributable to employer contributions.
§1.105-2
Amounts expended for medical care.
§1.105-3
Payments unrelated to absence from work.
§1.105-5
Accident and health plans.
§1.105-11
Self-insured medical reimbursement plan.
§1.106-1
Contributions by employer to accident and health plans.
§1.107-1
Rental value of parsonages.
§1.108-1
[Reserved]
§1.108-2
Acquisition of indebtedness by a person related to the debtor.
§1.108-3
Intercompany losses and deductions.
§1.108-4
Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
§1.108-5
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§1.108-6
Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
§1.108-7
Reduction of attributes.
§1.108-8
Indebtedness satisfied by partnership interest.
§1.108-9
Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
§1.108(c)-1T
[Reserved]
§1.108(i)-0
Definitions and effective/applicability dates.
§1.108(i)-1
Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
§1.108(i)-2
Application of section 108(i) to partnerships and S corporations.
§1.108(i)-3
Rules for the deduction of OID.
§1.109-1
Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
§1.110-1
Qualified lessee construction allowances.
§1.111-1
Recovery of certain items previously deducted or credited.
§1.112-1
Combat zone compensation of members of the Armed Forces.
§1.113-1
Mustering-out payments for members of the Armed Forces.
§1.117-1
Exclusion of amounts received as a scholarship or fellowship grant.
§1.117-2
Limitations.
§1.117-3
Definitions.
§1.117-4
Items not considered as scholarships or fellowship grants.
§1.117-5
Federal grants requiring future service as a Federal employee.
§1.118-1
Contributions to the capital of a corporation.
§1.118-2
Contribution in aid of construction.
§1.119-1
Meals and lodging furnished for the convenience of the employer.
§1.120-1
Statutory subsistence allowance received by police.
§1.120-3
Notice of application for recognition of status of qualified group legal services plan.
§1.121-1
Exclusion of gain from sale or exchange of a principal residence.
§1.121-2
Limitations.
§1.121-3
Reduced maximum exclusion for taxpayers failing to meet certain requirements.
§1.121-4
Special rules.
§1.121-5
Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
§1.122-1
Applicable rules relating to certain reduced uniformed services retirement pay.
§1.123-1
Exclusion of insurance proceeds for reimbursement of certain living expenses.
§1.125-3
Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
§1.125-4
Permitted election changes.
§1.127-1
Amounts received under a qualified educational assistance program.
§1.127-2
Qualified educational assistance program.
§1.132-0
Outline of regulations under section 132.
§1.132-1
Exclusion from gross income for certain fringe benefits.
§1.132-2
No-additional-cost services.
§1.132-3
Qualified employee discounts.
§1.132-4
Line of business limitation.
§1.132-5
Working condition fringes.
§1.132-6
De minimis fringes.
§1.132-7
Employer-operated eating facilities.
§1.132-8
Fringe benefit nondiscrimination rules.
§1.132-9
Qualified transportation fringes.
§1.133-1T
Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).

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