Title 26

CHAPTER I SUBCHAP A

Subchapter A - Income Tax

26:1.0.1.1.1PART 1
PART 1 - INCOME TAXES
26:1.0.1.1.1.0.1SUBJGRP 1
  Normal Taxes and Surtaxes
26:1.0.1.1.1.0.1.1SECTION 1.0-1
     1.0-1 Internal Revenue Code of 1954 and regulations.
26:1.0.1.1.1.0.1.2SECTION 1.1-1
     1.1-1 Income tax on individuals.
26:1.0.1.1.1.0.1.3SECTION 1.1-2
     1.1-2 Limitation on tax.
26:1.0.1.1.1.0.1.4SECTION 1.1-3
     1.1-3 Change in rates applicable to taxable year.
26:1.0.1.1.1.0.1.5SECTION 1.1(h)-1
     1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
26:1.0.1.1.1.0.1.6SECTION 1.1(i)-1T
     1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).
26:1.0.1.1.1.0.1.7SECTION 1.2-1
     1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse.
26:1.0.1.1.1.0.1.8SECTION 1.2-2
     1.2-2 Definitions and special rules.
26:1.0.1.1.1.0.1.9SECTION 1.3-1
     1.3-1 Application of optional tax.
26:1.0.1.1.1.0.1.10SECTION 1.4-1
     1.4-1 Number of exemptions.
26:1.0.1.1.1.0.1.11SECTION 1.4-2
     1.4-2 Elections.
26:1.0.1.1.1.0.1.12SECTION 1.4-3
     1.4-3 Husband and wife filing separate returns.
26:1.0.1.1.1.0.1.13SECTION 1.4-4
     1.4-4 Short taxable year caused by death.
26:1.0.1.1.1.0.2SUBJGRP 2
  Tax on Corporations
26:1.0.1.1.1.0.2.14SECTION 1.11-1
     1.11-1 Tax on corporations.
26:1.0.1.1.1.0.3SUBJGRP 3
  Changes in Rates During a Taxable Year
26:1.0.1.1.1.0.3.15SECTION 1.15-1
     1.15-1 Changes in rate during a taxable year.
26:1.0.1.1.1.0.3.16SECTION 1.21-1
     1.21-1 Expenses for household and dependent care services necessary for gainful employment.
26:1.0.1.1.1.0.3.17SECTION 1.21-2
     1.21-2 Limitations on amount creditable.
26:1.0.1.1.1.0.3.18SECTION 1.21-3
     1.21-3 Special rules applicable to married taxpayers.
26:1.0.1.1.1.0.3.19SECTION 1.21-4
     1.21-4 Payments to certain related individuals.
26:1.0.1.1.1.0.3.20SECTION 1.25-1T
     1.25-1T Credit for interest paid on certain home mortgages (Temporary).
26:1.0.1.1.1.0.3.21SECTION 1.25-2T
     1.25-2T Amount of credit (Temporary).
26:1.0.1.1.1.0.3.22SECTION 1.25-3
     1.25-3 Qualified mortgage credit certificate.
26:1.0.1.1.1.0.3.23SECTION 1.25-3T
     1.25-3T Qualified mortgage credit certificate (Temporary).
26:1.0.1.1.1.0.3.24SECTION 1.25-4T
     1.25-4T Qualified mortgage credit certificate program (Temporary).
26:1.0.1.1.1.0.3.25SECTION 1.25-5T
     1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary).
26:1.0.1.1.1.0.3.26SECTION 1.25-6T
     1.25-6T Form of qualified mortgage credit certificate (Temporary).
26:1.0.1.1.1.0.3.27SECTION 1.25-7T
     1.25-7T Public notice (Temporary).
26:1.0.1.1.1.0.3.28SECTION 1.25-8T
     1.25-8T Reporting requirements (Temporary).
26:1.0.1.1.1.0.3.29SECTION 1.25A-0
     1.25A-0 Table of contents.
26:1.0.1.1.1.0.3.30SECTION 1.25A-1
     1.25A-1 Calculation of education tax credit and general eligibility requirements.
26:1.0.1.1.1.0.3.31SECTION 1.25A-2
     1.25A-2 Definitions.
26:1.0.1.1.1.0.3.32SECTION 1.25A-3
     1.25A-3 Hope Scholarship Credit.
26:1.0.1.1.1.0.3.33SECTION 1.25A-4
     1.25A-4 Lifetime Learning Credit.
26:1.0.1.1.1.0.3.34SECTION 1.25A-5
     1.25A-5 Special rules relating to characterization and timing of payments.
26:1.0.1.1.1.0.3.35SECTION 1.28-0
     1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
26:1.0.1.1.1.0.3.36SECTION 1.28-1
     1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
26:1.0.1.1.1.0.4SUBJGRP 4
  Credits Against Tax
26:1.0.1.1.1.0.5SUBJGRP 5
  credits allowable under sections 30 through 45D
26:1.0.1.1.1.0.5.37SECTION 1.30-1
     1.30-1 Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
26:1.0.1.1.1.0.5.38SECTION 1.31-1
     1.31-1 Credit for tax withheld on wages.
26:1.0.1.1.1.0.5.39SECTION 1.31-2
     1.31-2 Credit for “special refunds” of employee social security tax.
26:1.0.1.1.1.0.5.40SECTION 1.32-2
     1.32-2 Earned income credit for taxable years beginning after December 31, 1978.
26:1.0.1.1.1.0.5.41SECTION 1.32-3
     1.32-3 Eligibility requirements after denial of the earned income credit.
26:1.0.1.1.1.0.5.42SECTION 1.34-1
     1.34-1 Special rule for owners of certain business entities.
26:1.0.1.1.1.0.5.43SECTION 1.35-1
     1.35-1 Partially tax-exempt interest received by individuals.
26:1.0.1.1.1.0.5.44SECTION 1.35-2
     1.35-2 Taxpayers not entitled to credit.
26:1.0.1.1.1.0.5.45SECTION 1.36B-0
     1.36B-0 Table of contents.
26:1.0.1.1.1.0.5.46SECTION 1.36B-1
     1.36B-1 Premium tax credit definitions.
26:1.0.1.1.1.0.5.47SECTION 1.36B-2
     1.36B-2 Eligibility for premium tax credit.
26:1.0.1.1.1.0.5.48SECTION 1.36B-3
     1.36B-3 Computing the premium assistance credit amount.
26:1.0.1.1.1.0.5.49SECTION 1.36B-4
     1.36B-4 Reconciling the premium tax credit with advance credit payments.
26:1.0.1.1.1.0.5.50SECTION 1.36B-5
     1.36B-5 Information reporting by Exchanges.
26:1.0.1.1.1.0.5.51SECTION 1.36B-6
     1.36B-6 Minimum value.
26:1.0.1.1.1.0.5.52SECTION 1.37-1
     1.37-1 General rules for the credit for the elderly.
26:1.0.1.1.1.0.5.53SECTION 1.37-2
     1.37-2 Credit for individuals age 65 or over.
26:1.0.1.1.1.0.5.54SECTION 1.37-3
     1.37-3 Credit for individuals under age 65 who have public retirement system income.
26:1.0.1.1.1.0.5.55SECTION 1.38-1
     1.38-1 Investment in certain depreciable property.
26:1.0.1.1.1.0.5.56SECTION 1.40-1
     1.40-1 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
26:1.0.1.1.1.0.5.57SECTION 1.41-0
     1.41-0 Table of contents.
26:1.0.1.1.1.0.5.58SECTION 1.41-1
     1.41-1 Credit for increasing research activities.
26:1.0.1.1.1.0.5.59SECTION 1.41-2
     1.41-2 Qualified research expenses.
26:1.0.1.1.1.0.5.60SECTION 1.41-3
     1.41-3 Base amount for taxable years beginning on or after January 3, 2001.
26:1.0.1.1.1.0.5.61SECTION 1.41-4
     1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
26:1.0.1.1.1.0.5.62SECTION 1.41-4A
     1.41-4A Qualified research for taxable years beginning before January 1, 1986.
26:1.0.1.1.1.0.5.63SECTION 1.41-5
     1.41-5 Basic research for taxable years beginning after December 31, 1986. [Reserved]
26:1.0.1.1.1.0.5.64SECTION 1.41-5A
     1.41-5A Basic research for taxable years beginning before January 1, 1987.
26:1.0.1.1.1.0.5.65SECTION 1.41-6
     1.41-6 Aggregation of expenditures.
26:1.0.1.1.1.0.5.66SECTION 1.41-7
     1.41-7 Special rules.
26:1.0.1.1.1.0.5.67SECTION 1.41-8
     1.41-8 Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
26:1.0.1.1.1.0.5.68SECTION 1.41-9
     1.41-9 Alternative simplified credit.
26:1.0.1.1.1.0.5.69SECTION 1.42-0
     1.42-0 Table of contents.
26:1.0.1.1.1.0.5.70SECTION 1.42-0T
     1.42-0T Table of contents.
26:1.0.1.1.1.0.5.71SECTION 1.42-1
     1.42-1 Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency.
26:1.0.1.1.1.0.5.72SECTION 1.42-1T
     1.42-1T Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary).
26:1.0.1.1.1.0.5.73SECTION 1.42-2
     1.42-2 [Reserved]
26:1.0.1.1.1.0.5.74SECTION 1.42-3
     1.42-3 Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA).
26:1.0.1.1.1.0.5.75SECTION 1.42-4
     1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activities.
26:1.0.1.1.1.0.5.76SECTION 1.42-5
     1.42-5 Monitoring compliance with low-income housing credit requirements.
26:1.0.1.1.1.0.5.77SECTION 1.42-6
     1.42-6 Buildings qualifying for carryover allocations.
26:1.0.1.1.1.0.5.78SECTION 1.42-7
     1.42-7 Substantially bond-financed buildings. [Reserved]
26:1.0.1.1.1.0.5.79SECTION 1.42-8
     1.42-8 Election of appropriate percentage month.
26:1.0.1.1.1.0.5.80SECTION 1.42-9
     1.42-9 For use by the general public.
26:1.0.1.1.1.0.5.81SECTION 1.42-10
     1.42-10 Utility allowances.
26:1.0.1.1.1.0.5.82SECTION 1.42-11
     1.42-11 Provision of services.
26:1.0.1.1.1.0.5.83SECTION 1.42-12
     1.42-12 Effective dates and transitional rules.
26:1.0.1.1.1.0.5.84SECTION 1.42-13
     1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
26:1.0.1.1.1.0.5.85SECTION 1.42-14
     1.42-14 Allocation rules for post-2000 State housing credit ceiling amount.
26:1.0.1.1.1.0.5.86SECTION 1.42-15
     1.42-15 Available unit rule.
26:1.0.1.1.1.0.5.87SECTION 1.42-16
     1.42-16 Eligible basis reduced by federal grants.
26:1.0.1.1.1.0.5.88SECTION 1.42-17
     1.42-17 Qualified allocation plan.
26:1.0.1.1.1.0.5.89SECTION 1.42-18
     1.42-18 Qualified contracts.
26:1.0.1.1.1.0.5.90SECTION 1.42A-1
     1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
26:1.0.1.1.1.0.5.91SECTION 1.43-0
     1.43-0 Table of contents.
26:1.0.1.1.1.0.5.92SECTION 1.43-1
     1.43-1 The enhanced oil recovery credit - general rules.
26:1.0.1.1.1.0.5.93SECTION 1.43-2
     1.43-2 Qualified enhanced oil recovery project.
26:1.0.1.1.1.0.5.94SECTION 1.43-3
     1.43-3 Certification
26:1.0.1.1.1.0.5.95SECTION 1.43-4
     1.43-4 Qualified enhanced oil recovery costs.
26:1.0.1.1.1.0.5.96SECTION 1.43-5
     1.43-5 At-risk limitation. [Reserved]
26:1.0.1.1.1.0.5.97SECTION 1.43-6
     1.43-6 Election out of section 43.
26:1.0.1.1.1.0.5.98SECTION 1.43-7
     1.43-7 Effective date of regulations.
26:1.0.1.1.1.0.5.99SECTION 1.44-1
     1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
26:1.0.1.1.1.0.5.100SECTION 1.44-2
     1.44-2 Property to which credit for purchase of new principal residence applies.
26:1.0.1.1.1.0.5.101SECTION 1.44-3
     1.44-3 Certificate by seller.
26:1.0.1.1.1.0.5.102SECTION 1.44-4
     1.44-4 Recapture for certain dispositions.
26:1.0.1.1.1.0.5.103SECTION 1.44-5
     1.44-5 Definitions.
26:1.0.1.1.1.0.5.104SECTION 1.44B-1
     1.44B-1 Credit for employment of certain new employees.
26:1.0.1.1.1.0.6SUBJGRP 6
  Research Credit - For Taxable Years Beginning Before January 1, 1990
26:1.0.1.1.1.0.6.105SECTION 1.41-0A
     1.41-0A Table of contents.
26:1.0.1.1.1.0.6.106SECTION 1.41-3A
     1.41-3A Base period research expense.
26:1.0.1.1.1.0.7SUBJGRP 7
  rules for computing credit for investment in certain depreciable property
26:1.0.1.1.1.0.7.107SECTION 1.45D-0
     1.45D-0 Table of contents.
26:1.0.1.1.1.0.7.108SECTION 1.45D-1
     1.45D-1 New markets tax credit.
26:1.0.1.1.1.0.7.109SECTION 1.45G-0
     1.45G-0 Table of contents for the railroad track maintenance credit rules.
26:1.0.1.1.1.0.7.110SECTION 1.45G-1
     1.45G-1 Railroad track maintenance credit.
26:1.0.1.1.1.0.7.111SECTION 1.45R-0
     1.45R-0 Table of contents.
26:1.0.1.1.1.0.7.112SECTION 1.45R-1
     1.45R-1 Definitions.
26:1.0.1.1.1.0.7.113SECTION 1.45R-2
     1.45R-2 Eligibility for the credit.
26:1.0.1.1.1.0.7.114SECTION 1.45R-3
     1.45R-3 Calculating the credit.
26:1.0.1.1.1.0.7.115SECTION 1.45R-4
     1.45R-4 Uniform percentage of premium paid.
26:1.0.1.1.1.0.7.116SECTION 1.45R-5
     1.45R-5 Claiming the credit.
26:1.0.1.1.1.0.7.117SECTION 1.46-1
     1.46-1 Determination of amount.
26:1.0.1.1.1.0.7.118SECTION 1.46-2
     1.46-2 Carryback and carryover of unused credit.
26:1.0.1.1.1.0.7.119SECTION 1.46-3
     1.46-3 Qualified investment.
26:1.0.1.1.1.0.7.120SECTION 1.46-4
     1.46-4 Limitations with respect to certain persons.
26:1.0.1.1.1.0.7.121SECTION 1.46-5
     1.46-5 Qualified progress expenditures.
26:1.0.1.1.1.0.7.122SECTION 1.46-6
     1.46-6 Limitation in case of certain regulated companies.
26:1.0.1.1.1.0.7.123SECTION 1.46-7
     1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
26:1.0.1.1.1.0.7.124SECTION 1.46-8
     1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
26:1.0.1.1.1.0.7.125SECTION 1.46-9
     1.46-9 Requirements for taxpayers electing an extra one-half percent additional investment credit.
26:1.0.1.1.1.0.7.126SECTION 1.46-10
     1.46-10 [Reserved]
26:1.0.1.1.1.0.7.127SECTION 1.47-1
     1.47-1 Recomputation of credit allowed by section 38.
26:1.0.1.1.1.0.7.128SECTION 1.47-2
     1.47-2 “Disposition” and “cessation”.
26:1.0.1.1.1.0.7.129SECTION 1.47-3
     1.47-3 Exceptions to the application of § 1.47-1.
26:1.0.1.1.1.0.7.130SECTION 1.47-4
     1.47-4 Electing small business corporation.
26:1.0.1.1.1.0.7.131SECTION 1.47-5
     1.47-5 Estates and trusts.
26:1.0.1.1.1.0.7.132SECTION 1.47-6
     1.47-6 Partnerships.
26:1.0.1.1.1.0.7.133SECTION 1.48-1
     1.48-1 Definition of section 38 property.
26:1.0.1.1.1.0.7.134SECTION 1.48-2
     1.48-2 New section 38 property.
26:1.0.1.1.1.0.7.135SECTION 1.48-3
     1.48-3 Used section 38 property.
26:1.0.1.1.1.0.7.136SECTION 1.48-4
     1.48-4 Election of lessor of new section 38 property to treat lessee as purchaser.
26:1.0.1.1.1.0.7.137SECTION 1.48-5
     1.48-5 Electing small business corporations.
26:1.0.1.1.1.0.7.138SECTION 1.48-6
     1.48-6 Estates and trusts.
26:1.0.1.1.1.0.7.139SECTION 1.48-9
     1.48-9 Definition of energy property.
26:1.0.1.1.1.0.7.140SECTION 1.48-10
     1.48-10 Single purpose agricultural or horticultural structures.
26:1.0.1.1.1.0.7.141SECTION 1.48-11
     1.48-11 Qualified rehabilitated building; expenditures incurred before January 1, 1982.
26:1.0.1.1.1.0.7.142SECTION 1.48-12
     1.48-12 Qualified rehabilitated building; expenditures incurred after December 31, 1981.
26:1.0.1.1.1.0.7.143SECTION 1.50-1
     1.50-1 Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
26:1.0.1.1.1.0.8SUBJGRP 8
  rules for computing credit for expenses of work incentive programs
26:1.0.1.1.1.0.8.144SECTION 1.50A-1
     1.50A-1 Determination of amount.
26:1.0.1.1.1.0.8.145SECTION 1.50A-2
     1.50A-2 Carryback and carryover of unused credit.
26:1.0.1.1.1.0.8.146SECTION 1.50A-3
     1.50A-3 Recomputation of credit allowed by section 40.
26:1.0.1.1.1.0.8.147SECTION 1.50A-4
     1.50A-4 Exceptions to the application of § 1.50A-3.
26:1.0.1.1.1.0.8.148SECTION 1.50A-5
     1.50A-5 Electing small business corporations.
26:1.0.1.1.1.0.8.149SECTION 1.50A-6
     1.50A-6 Estates and trusts.
26:1.0.1.1.1.0.8.150SECTION 1.50A-7
     1.50A-7 Partnerships.
26:1.0.1.1.1.0.8.151SECTION 1.50B-1
     1.50B-1 Definitions of WIN expenses and WIN employees.
26:1.0.1.1.1.0.8.152SECTION 1.50B-2
     1.50B-2 Electing small business corporations.
26:1.0.1.1.1.0.8.153SECTION 1.50B-3
     1.50B-3 Estates and trusts.
26:1.0.1.1.1.0.8.154SECTION 1.50B-4
     1.50B-4 Partnerships.
26:1.0.1.1.1.0.8.155SECTION 1.50B-5
     1.50B-5 Limitations with respect to certain persons.
26:1.0.1.1.1.0.8.156SECTION 1.51-1
     1.51-1 Amount of credit.
26:1.0.1.1.1.0.9SUBJGRP 9
  Tax Surcharge
26:1.0.1.1.1.0.9.157SECTION 1.52-1
     1.52-1 Trades or businesses that are under common control.
26:1.0.1.1.1.0.9.158SECTION 1.52-2
     1.52-2 Adjustments for acquisitions and dispositions.
26:1.0.1.1.1.0.9.159SECTION 1.52-3
     1.52-3 Limitations with respect to certain persons.
26:1.0.1.1.1.0.9.160SECTION 1.53-1
     1.53-1 Limitation based on amount of tax.
26:1.0.1.1.1.0.9.161SECTION 1.53-2
     1.53-2 Carryback and carryover of unused credit.
26:1.0.1.1.1.0.9.162SECTION 1.53-3
     1.53-3 Separate rule for pass-through of jobs credit.
26:1.0.1.1.1.0.9.163SECTION 1.55-1
     1.55-1 Alternative minimum taxable income.
26:1.0.1.1.1.0.9.164SECTION 1.56-0
     1.56-0 Table of contents to § 1.56-1, adjustment for book income of corporations.
26:1.0.1.1.1.0.10SUBJGRP 10
  Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970
26:1.0.1.1.1.0.10.165SECTION 1.56(g)-0
     1.56(g)-0 Table of Contents.
26:1.0.1.1.1.0.10.166SECTION 1.56(g)-1
     1.56(g)-1 Adjusted current earnings.
26:1.0.1.1.1.0.11SUBJGRP 11
  Tax Preference Regulations
26:1.0.1.1.1.0.11.167SECTION 1.57-0
     1.57-0 Scope.
26:1.0.1.1.1.0.11.168SECTION 1.57-1
     1.57-1 Items of tax preference defined.
26:1.0.1.1.1.0.11.169SECTION 1.57-2 - 1.57-3
     1.57-2--1.57-3 [Reserved]
26:1.0.1.1.1.0.11.170SECTION 1.57-4
     1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
26:1.0.1.1.1.0.11.171SECTION 1.57-5
     1.57-5 Records to be kept.
26:1.0.1.1.1.0.11.172SECTION 1.58-1
     1.58-1 [Reserved]
26:1.0.1.1.1.0.11.173SECTION 1.58-2
     1.58-2 General rules for conduit entities; partnerships and partners.
26:1.0.1.1.1.0.11.174SECTION 1.58-3
     1.58-3 Estates and trusts.
26:1.0.1.1.1.0.11.175SECTION 1.58-3T
     1.58-3T Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
26:1.0.1.1.1.0.11.176SECTION 1.58-4
     1.58-4 Electing small business corporations.
26:1.0.1.1.1.0.11.177SECTION 1.58-5
     1.58-5 Common trust funds.
26:1.0.1.1.1.0.11.178SECTION 1.58-6
     1.58-6 Regulated investment companies; real estate investment trusts.
26:1.0.1.1.1.0.11.179SECTION 1.58-7
     1.58-7 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
26:1.0.1.1.1.0.11.180SECTION 1.58-8
     1.58-8 Capital gains and stock options.
26:1.0.1.1.1.0.11.181SECTION 1.59-1
     1.59-1 Optional 10-year writeoff of certain tax preferences.
26:1.0.1.1.1.0.11.182SECTION 1.59A-0
     1.59A-0 Table of contents.
26:1.0.1.1.1.0.11.183SECTION 1.59A-1
     1.59A-1 Base erosion and anti-abuse tax.
26:1.0.1.1.1.0.11.184SECTION 1.59A-2
     1.59A-2 Applicable taxpayer.
26:1.0.1.1.1.0.11.185SECTION 1.59A-3
     1.59A-3 Base erosion payments and base erosion tax benefits.
26:1.0.1.1.1.0.11.186SECTION 1.59A-4
     1.59A-4 Modified taxable income.
26:1.0.1.1.1.0.11.187SECTION 1.59A-5
     1.59A-5 Base erosion minimum tax amount.
26:1.0.1.1.1.0.11.188SECTION 1.59A-6
     1.59A-6 Qualified derivative payment.
26:1.0.1.1.1.0.11.189SECTION 1.59A-7
     1.59A-7 Application of base erosion and anti-abuse tax to partnerships.
26:1.0.1.1.1.0.11.190SECTION 1.59A-8
     1.59A-8 [Reserved]
26:1.0.1.1.1.0.11.191SECTION 1.59A-9
     1.59A-9 Anti-abuse and recharacterization rules.
26:1.0.1.1.1.0.11.192SECTION 1.59A-10
     1.59A-10 Applicability date.
26:1.0.1.1.1.0.11.193SECTION 1.60
     1.60 [Reserved]