';


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)

rule

TAX ON SELF-EMPLOYMENT INCOME

§1.1401-1
Tax on self-employment income.
§1.1402(a)-1
Definition of net earnings from self-employment.
§1.1402(a)-2
Computation of net earnings from self-employment.
§1.1402(a)-3
Special rules for computing net earnings from self-employment.
§1.1402(a)-4
Rentals from real estate.
§1.1402(a)-5
Dividends and interest.
§1.1402(a)-6
Gain or loss from disposition of property.
§1.1402(a)-7
Net operating loss deduction.
§1.1402(a)-8
Community income.
§1.1402(a)-9
Puerto Rico.
§1.1402(a)-10
Personal exemption deduction.
§1.1402(a)-11
Ministers and members of religious orders.
§1.1402(a)-12
Continental shelf and certain possessions of the United States.
§1.1402(a)-13
Income from agricultural activity.
§1.1402(a)-14
Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
§1.1402(a)-15
Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
§1.1402(a)-16
Exercise of option.
§1.1402(a)-17
Retirement payments to retired partners.
§1.1402(a)-18
Split-dollar life insurance arrangements.
§1.1402(b)-1
Self-employment income.
§1.1402(c)-1
Trade or business.
§1.1402(c)-2
Public office.
§1.1402(c)-3
Employees.
§1.1402(c)-4
Individuals under Railroad Retirement System.
§1.1402(c)-5
Ministers and members of religious orders.
§1.1402(c)-6
Members of certain professions.
§1.1402(c)-7
Members of religious groups opposed to insurance.
§1.1402(d)-1
Employee and wages.
§1.1402(e)-1A
Application of regulations under section 1402(e).
§1.1402(e)-2A
Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
§1.1402(e)-3A
Time limitation for filing application for exemption.
§1.1402(e)-4A
Period for which exemption is effective.
§1.1402(e)-5A
Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
§1.1402(e)(1)-1
Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
§1.1402(e)(2)-1
Time limitation for filing waiver certificate.
§1.1402(e)(3)-1
Effective date of waiver certificate.
§1.1402(e)(4)-1
Treatment of certain remuneration paid in 1955 and 1956 as wages.
§1.1402(e)(5)-1
Optional provision for certain certificates filed before April 15, 1962.
§1.1402(e)(5)-2
Optional provisions for certain certificates filed on or before April 17, 1967.
§1.1402(e)(6)-1
Certificates filed by fiduciaries or survivors on or before April 15, 1962.
§1.1402(f)-1
Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
§1.1402(g)-1
Treatment of certain remuneration erroneously reported as net earnings from self-employment.
§1.1402(h)-1
Members of certain religious groups opposed to insurance.
§1.1403-1
Cross references.

Net Investment Income Tax

§1.1411-0
Table of contents of provisions applicable to section 1411.
§1.1411-1
General rules.
§1.1411-2
Application to individuals.
§1.1411-3
Application to estates and trusts.
§1.1411-4
Definition of net investment income.
§1.1411-5
Trades or businesses to which tax applies.
§1.1411-6
Income on investment of working capital subject to tax.
§1.1411-7
Exception for dispositions of interests in partnerships and S corporations. [Reserved]
§1.1411-8
Exception for distributions from qualified plans.
§1.1411-9
Exception for self-employment income.
§1.1411-10
Controlled foreign corporations and passive foreign investment companies.

Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds

§1.1441-0
Outline of regulation provisions for section 1441.
§1.1441-1
Requirement for the deduction and withholding of tax on payments to foreign persons.
§1.1441-1T
Requirement for the deduction and withholding of tax on payments to foreign persons (temporary).
§1.1441-2
Amounts subject to withholding.
§1.1441-2T
Amounts subject to withholding (temporary).
§1.1441-3
Determination of amounts to be withheld.
§1.1441-4
Exemptions from withholding for certain effectively connected income and other amounts.
§1.1441-5
Withholding on payments to partnerships, trusts, and estates.
§1.1441-6
Claim of reduced withholding under an income tax treaty.
§1.1441-6T
Claim of reduced withholding under an income tax treaty (temporary).
§1.1441-7
General provisions relating to withholding agents.
§1.1441-7T
General provisions relating to withholding agents (temporary).
§1.1441-8
Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
§1.1441-9
Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
§1.1441-10
Withholding agents with respect to fast-pay arrangements.
§1.1442-1
Withholding of tax on foreign corporations.
§1.1442-2
Exemption under a tax treaty.
§1.1442-3
Tax exempt income of a foreign tax-exempt corporation.
§1.1443-1
Foreign tax-exempt organizations.
§1.1445-1
Withholding on dispositions of U.S. real property interests by foreign persons: In general.
§1.1445-2
Situations in which withholding is not required under section 1445(a).
§1.1445-3
Adjustments to amount required to be withheld pursuant to withholding certificate.
§1.1445-4
Liability of agents.
§1.1445-5
Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
§1.1445-6
Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
§1.1445-7
Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
§1.1445-8
Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
§1.1445-10T
Special rule for Foreign governments (temporary).
§1.1445-11T
Special rules requiring withholding under §1.1445-5 (temporary).
§1.1446-0
Table of contents.
§1.1446-1
Withholding tax on foreign partners' share of effectively connected taxable income.
§1.1446-2
Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
§1.1446-3
Time and manner of calculating and paying over the 1446 tax.
§1.1446-3T
Time and manner of calculating and paying over the 1446 tax (temporary).
§1.1446-4
Publicly traded partnerships.
§1.1446-5
Tiered partnership structures.
§1.1446-6
Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
§1.1446-7
Effective/Applicability date..

TAX-FREE COVENANT BONDS

§1.1451-1
Tax-free covenant bonds issued before January 1, 1934.
§1.1451-2
Exemptions from withholding under section 1451.

APPLICATION OF WITHHOLDING PROVISIONS

§1.1461-1
Payment and returns of tax withheld.
§1.1461-2
Adjustments for overwithholding or underwithholding of tax.
§1.1461-3
Withholding under section 1446.
§1.1462-1
Withheld tax as credit to recipient of income.
§1.1463-1
Tax paid by recipient of income.
§1.1464-1
Refunds or credits.

Information Reporting by Foreign Financial Institutions

§1.1471-0
Outline of regulation provisions for sections 1471 through 1474.
§1.1471-1
Scope of chapter 4 and definitions.
§1.1471-1T
Scope of chapter 4 and definitions (temporary).
§1.1471-2
Requirement to deduct and withhold tax on withholdable payments to certain FFIs.
§1.1471-3
Identification of payee.
§1.1471-3T
Identification of payee (temporary).
§1.1471-4
FFI agreement.
§1.1471-4T
FFI agreement (temporary).
§1.1471-5
Definitions applicable to section 1471.
§1.1471-6
Payments beneficially owned by exempt beneficial owners.
§1.1472-1
Withholding on NFFEs.
§1.1473-1
Section 1473 definitions.
§1.1474-1
Liability for withheld tax and withholding agent reporting.
§1.1474-1T
Liability for withheld tax and withholding agent reporting (temporary).
§1.1474-2
Adjustments for overwithholding or underwithholding of tax.
§1.1474-3
Withheld tax as credit to beneficial owner of income.
§1.1474-4
Tax paid only once.
§1.1474-5
Refunds or credits.
§1.1474-6
Coordination of chapter 4 with other withholding provisions.
§1.1474-7
Confidentiality of information.

MITIGATION OF EFFECT OF RENEGOTIATION OF GOVERNMENT CONTRACTS

§1.1481-1
[Reserved]

Consolidated Returns

Consolidated Return Regulations

§1.1502-0
Effective dates.
§1.1502-1
Definitions.

Consolidated Tax Liability

§1.1502-2
Computation of tax liability.
§1.1502-3
Consolidated tax credits.
§1.1502-4
Consolidated foreign tax credit.
§1.1502-5
Estimated tax.
§1.1502-6
Liability for tax.
§1.1502-9
Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.

Computation of Consolidated Taxable Income

§1.1502-11
Consolidated taxable income.

Computation of Separate Taxable Income

§1.1502-12
Separate taxable income.
§1.1502-13
Intercompany transactions.
§1.1502-15
SRLY limitation on built-in losses.
§1.1502-16
Mine exploration expenditures.
§1.1502-17
Methods of accounting.
§1.1502-18
Inventory adjustment.
§1.1502-19
Excess loss accounts.

Computation of Consolidated Items

§1.1502-21
Net operating losses.
§1.1502-21T
Net operating losses (temporary).
§1.1502-22
Consolidated capital gain and loss.
§1.1502-23
Consolidated net section 1231 gain or loss.
§1.1502-24
Consolidated charitable contributions deduction.
§1.1502-26
Consolidated dividends received deduction.
§1.1502-27
Consolidated section 247 deduction.
§1.1502-28
Consolidated section 108.

Basis, Stock Ownership, and Earnings and Profits Rules

§1.1502-30
Stock basis after certain triangular reorganizations.
§1.1502-31
Stock basis after a group structure change.
§1.1502-32
Investment adjustments.
§1.1502-33
Earnings and profits.
§1.1502-34
Special aggregate stock ownership rules.
§1.1502-35
Transfers of subsidiary stock and deconsolidations of subsidiaries.
§1.1502-36
Unified loss rule.

Special Taxes and Taxpayers

§1.1502-42
Mutual savings banks, etc.
§1.1502-43
Consolidated accumulated earnings tax.
§1.1502-44
Percentage depletion for independent producers and royalty owners.
§1.1502-47
Consolidated returns by life- nonlife groups.
§1.1502-51
Consolidated section 951A.
§1.1502-55
Computation of alternative minimum tax of consolidated groups.

Administrative Provisions and Other Rules

§1.1502-75
Filing of consolidated returns.
§1.1502-76
Taxable year of members of group.
§1.1502-77
Agent for the group.
§1.1502-78
Tentative carryback adjustments.
§1.1502-79
Separate return years.
§1.1502-80
Applicability of other provisions of law.
§1.1502-81T
Alaska Native Corporations.
§1.1502-90
Table of contents.
§1.1502-91
Application of section 382 with respect to a consolidated group.
§1.1502-92
Ownership change of a loss group or a loss subgroup.
§1.1502-93
Consolidated section 382 limitation (or subgroup section 382 limitation).
§1.1502-94
Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
§1.1502-95
Rules on ceasing to be a member of a consolidated group (or loss subgroup).
§1.1502-96
Miscellaneous rules.
§1.1502-97
Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
§1.1502-98
Coordination with section 383.
§1.1502-99
Effective/applicability dates.
§1.1502-100
Corporations exempt from tax.
§1.1503-1
Computation and payment of tax.
§1.1503-2
Dual consolidated loss.
§1.1503(d)-0
Table of contents.
§1.1503(d)-1
Definitions and special rules for filings under section 1503(d).
§1.1503(d)-2
Domestic use.
§1.1503(d)-3
Foreign use.
§1.1503(d)-4
Domestic use limitation and related operating rules.
§1.1503(d)-5
Attribution of items and basis adjustments.
§1.1503(d)-6
Exceptions to the domestic use limitation rule.
§1.1503(d)-7
Examples.
§1.1503(d)-8
Effective dates.
§1.1504-0
Outline of provisions.
§1.1504-1
Definitions.
§§1.1504-2—1.1504-3
[Reserved]
§1.1504-4
Treatment of warrants, options, convertible obligations, and other similar interests.

Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999

§1.1502-9A
Application of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999.

Regulations Applicable to Taxable Years Before January 1, 1997

§1.1502-15A
Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997.
§1.1502-21A
Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997.
§1.1502-22A
Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
§1.1502-23A
Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
§1.1502-41A
Determination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997.

REGULATIONS APPLICABLE TO TAXABLE YEARS BEGINNING BEFORE JUNE 28, 2002

§1.1502-77A
Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.

Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015

§1.1502-77B
Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.

REGULATIONS APPLICABLE TO TAXABLE YEARS BEFORE JANUARY 1, 1997

§1.1502-79A
Separate return years generally applicable for consolidated return years beginning before January 1, 1997.

Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999

§1.1502-90A
Table of contents.
§1.1502-91A
Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999.
§1.1502-92A
Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999.
§1.1502-93A
Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999.
§1.1502-94A
Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999.
§1.1502-95A
Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999.
§1.1502-96A
Miscellaneous rules generally applicable for testing dates before June 25, 1999.
§1.1502-97A
Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
§1.1502-98A
Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999.
§1.1502-99A
Effective dates.

DUAL CONSOLIDATED LOSSES INCURRED IN TAXABLE YEARS BEGINNING BEFORE OCTOBER 1, 1992


© e-CFR 2019

FR | USC | CFR | eCFR