Part 1—Income Taxes

Contents

• 1.0-1
  § 1.0-1 Internal Revenue Code of 1954 and regulations.
• 1.141-0
  § 1.141-0 Table of contents.
• 1.401(k)-6
  § 1.401(k)-6 Definitions.
• 1.401(l)-0
  § 1.401(l)-0 Table of contents.
• 1.401(l)-1
  § 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits.
• 1.401(l)-2
  § 1.401(l)-2 Permitted disparity for defined contribution plans.
• 1.401(l)-3
  § 1.401(l)-3 Permitted disparity for defined benefit plans.
• 1.401(l)-4
  § 1.401(l)-4 Special rules for railroad plans.
• 1.401(l)-5
  § 1.401(l)-5 Overall permitted disparity limits.
• 1.401(l)-6
  § 1.401(l)-6 Effective dates and transition rules.
• 1.401(m)-0
  § 1.401(m)-0 Table of contents.
• 1.401(m)-1
  § 1.401(m)-1 Employee contributions and matching contributions.
• 1.401(m)-2
  § 1.401(m)-2 ACP test.
• 1.401(m)-3
  § 1.401(m)-3 Safe harbor requirements.
• 1.401(m)-4
  § 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
• 1.401(m)-5
  § 1.401(m)-5 Definitions.
• 1.402(a)-1
  § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a).
• 1.402(a)(5)-1T
  § 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
• 1.402(b)-1
  § 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a).
• 1.402(c)-1
  § 1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts.
• 1.402(c)-2
  § 1.402(c)-2 Eligible rollover distributions.
• 1.402(d)-1
  § 1.402(d)-1 Effect of section 402(d).
• 1.402(e)-1
  § 1.402(e)-1 [Reserved]
• 1.402(f)-1
  § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers.
• 1.402(g)-0
  § 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents.
• 1.402(g)-1
  § 1.402(g)-1 Limitation on exclusion for elective deferrals.
• 1.402(g)-2
  § 1.402(g)-2 Increased limit for catch-up contributions.
• 1.402(g)(3)-1
  § 1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement.
• 1.402A-1
  § 1.402A-1 Designated Roth Accounts.
• 1.402A-2
  § 1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth accounts.
• 1.403(a)-1
  § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
• 1.403(a)-2
  § 1.403(a)-2 Capital gains treatment for certain distributions.
• 1.403(b)-0
  § 1.403(b)-0 Taxability under an annuity purchased by a section 501(c)(3) organization or a public school.
• 1.403(b)-1
  § 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school.
• 1.403(b)-2
  § 1.403(b)-2 Definitions.
• 1.403(b)-3
  § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts.
• 1.403(b)-4
  § 1.403(b)-4 Contribution limitations.
• 1.403(b)-5
  § 1.403(b)-5 Nondiscrimination rules.
• 1.403(b)-6
  § 1.403(b)-6 Timing of distributions and benefits.
• 1.403(b)-7
  § 1.403(b)-7 Taxation of distributions and benefits.
• 1.403(b)-8
  § 1.403(b)-8 Funding.
• 1.403(b)-9
  § 1.403(b)-9 Special rules for church plans.
• 1.403(b)-10
  § 1.403(b)-10 Miscellaneous provisions.
• 1.403(b)-11
  § 1.403(b)-11 Applicable dates.
• 1.403(c)-1
  § 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity.
• 1.404(a)-1
  § 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
• 1.404(a)-1T
  § 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
• 1.404(a)-2
  § 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971.
• 1.404(a)-3
  § 1.404(a)-3 Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1).
• 1.404(a)-4-1.404(a)-7
  § 1.404(a)-4-1.404(a)-7 [Reserved]
• 1.404(a)-8
  § 1.404(a)-8 Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2).
• 1.404(a)-9
  § 1.404(a)-9 [Reserved]
• 1.404(a)-10
  § 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B).
• 1.404(a)-11
  § 1.404(a)-11 Trusts created or organized outside the United States; application of section 404(a)(4).
• 1.404(a)-12
  § 1.404(a)-12 Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5).
• 1.404(a)-13
  § 1.404(a)-13 Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7).
• 1.404(a)-14
  § 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974.
• 1.404(b)-1
  § 1.404(b)-1 Method of contribution, etc., having the effect of a plan; effect of section 404(b).
• 1.404(b)-1T
  § 1.404(b)-1T Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
• 1.404(c)-1
  § 1.404(c)-1 Certain negotiated plans; effect of section 404(c).
• 1.404(d)-1T
  § 1.404(d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
• 1.404(e)-1
  § 1.404(e)-1 [Reserved]
• 1.404(e)-1A
  § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan.
• 1.404(g)-1
  § 1.404(g)-1 Deduction of employer liability payments.
• 1.404(k)-1T
  § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
• 1.404(k)-3
  § 1.404(k)-3 Disallowance of deduction for reacquisition payments.
• 1.406-1
  § 1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
• 1.407-1
  § 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
• 1.408-1
  § 1.408-1 General rules.
• 1.408-2
  § 1.408-2 Individual retirement accounts.
• 1.408-3
  § 1.408-3 Individual retirement annuities.
• 1.408-4
  § 1.408-4 Treatment of distributions from individual retirement arrangements.
• 1.408-5
  § 1.408-5 Annual reports by trustees or issuers.
• 1.408-6
  § 1.408-6 Disclosure statements for individual retirement arrangements.
• 1.408-7
  § 1.408-7 Reports on distributions from individual retirement plans.
• 1.408-8
  § 1.408-8 Distribution requirements for individual retirement plans.
• 1.408-11
  § 1.408-11 Net income calculation for returned or recharacterized IRA contributions.
• 1.408(q)-1
  § 1.408(q)-1 Deemed IRAs in qualified employer plans.
• 1.408A-0
  § 1.408A-0 Roth IRAs; table of contents.
• 1.408A-1
  § 1.408A-1 Roth IRAs in general.
• 1.408A-2
  § 1.408A-2 Establishing Roth IRAs.
• 1.408A-3
  § 1.408A-3 Contributions to Roth IRAs.
• 1.408A-4
  § 1.408A-4 Converting amounts to Roth IRAs.
• 1.408A-5
  § 1.408A-5 Recharacterized contributions.
• 1.408A-6
  § 1.408A-6 Distributions.
• 1.408A-7
  § 1.408A-7 Reporting.
• 1.408A-8
  § 1.408A-8 Definitions.
• 1.408A-9
  § 1.408A-9 Effective date.
• 1.408A-10
  § 1.408A-10 Coordination between designated Roth accounts and Roth IRAs.
• 1.409-1
  § 1.409-1 Retirement bonds.
• 1.409(p)-1
  § 1.409(p)-1 Prohibited allocation of securities in an S corporation.
• 1.409(p)-1T
  § 1.409(p)-1T Prohibited allocations of securities in an S corporation (temporary).
• 1.409A-0
  § 1.409A-0 Table of contents.
• 1.409A-1
  § 1.409A-1 Definitions and covered plans.
• 1.409A-2
  § 1.409A-2 Deferral elections.
• 1.409A-3
  § 1.409A-3 Permissible payments.
• 1.409A-4
  § 1.409A-4 Calculation of income inclusion. [Reserved]
• 1.409A-5
  § 1.409A-5 Funding. [Reserved]
• 1.409A-6
  § 1.409A-6 Application of section 409A and effective dates.
• 1.1551-1
  § 1.1551-1 Disallowance of surtax exemption and accumulated earnings credit.
• 1.1552-1
  § 1.1552-1 Earnings and profits.
• Abatements, Credits, and Refunds
  Abatements, Credits, and Refunds
• Accounting Periods
  Accounting Periods
• Additional Itemized Deductions for Individuals
  Additional Itemized Deductions for Individuals
• Additions to the Tax, Additional Amounts, and Assessable Penalties
  Additions to the Tax, Additional Amounts, and Assessable Penalties
• Adjustments
  Adjustments
• Administrative Provisions and Other Rules
  Administrative Provisions and Other Rules
• Application of Withholding Provisions
  Application of Withholding Provisions
• Bank Affiliates
  Bank Affiliates
• Banking Institutions
  Banking Institutions
• Basis Rules of General Application
  Basis Rules of General Application
• Basis, Stock Ownership, and Earnings and Profits Rules
  Basis, Stock Ownership, and Earnings and Profits Rules
• Carryovers
  Carryovers
• Certain Controlled Corporations
  Certain Controlled Corporations
• Certain Stock Options
  Certain Stock Options
• Changes in Rates During a Taxable Year
  Changes in Rates During a Taxable Year
• Changes To Effectuate F.C.C. Policy
  Changes To Effectuate F.C.C. Policy
• Claim of Right
  Claim of Right
• Common Nontaxable Exchanges
  Common Nontaxable Exchanges
• Computation of Consolidated Items
  Computation of Consolidated Items
• Computation of Consolidated Taxable Income
  Computation of Consolidated Taxable Income
• Computation of Separate Taxable Income
  Computation of Separate Taxable Income
• Consolidated Return Regulations
  Consolidated Return Regulations
• Consolidated Tax Liability
  Consolidated Tax Liability
• Continental Shelf Areas
  Continental Shelf Areas
• Contributions to a Partnership
  Contributions to a Partnership
• Controlled Foreign Corporations
  Controlled Foreign Corporations
• Cooperatives and Their Patrons
  Cooperatives and Their Patrons
• Corporate Organizations
  Corporate Organizations
• Corporations Used To Avoid Income Tax on Shareholders
  Corporations Used To Avoid Income Tax on Shareholders
• credits allowable under sections 30 through 45D
  credits allowable under sections 30 through 45D
• Declaratory Judgments Relating to Qualification of Certain Retirement Plans
  Declaratory Judgments Relating to Qualification of Certain Retirement Plans
• Deduction for Dividends Paid
  Deduction for Dividends Paid
• Deductions for Personal Exemptions
  Deductions for Personal Exemptions
• Definition
  Definition
• Definition of Gross Income, Adjusted Gross Income, and Taxable Income
  Definition of Gross Income, Adjusted Gross Income, and Taxable Income
• Definition; Tax Imposed
  Definition; Tax Imposed
• Definitions
  Definitions
• Definitions; Constructive Ownership of Stock
  Definitions; Constructive Ownership of Stock
• Definitions; Special Rules
  Definitions; Special Rules
• Determination of Amount of and Recognition of Gain or Loss
  Determination of Amount of and Recognition of Gain or Loss
• Determination of Sources of Income
  Determination of Sources of Income
• Distributions by a Partnership
  Distributions by a Partnership
• Distributions to Shareholders
  Distributions to Shareholders
• Domestic International Sales Corporations
  Domestic International Sales Corporations
• Earned Income of Citizens of United States
  Earned Income of Citizens of United States
• Earned Income of Citizens or Residents of United States
  Earned Income of Citizens or Residents of United States
• Effective Date for Subchapter K, Chapter 1 of the Code
  Effective Date for Subchapter K, Chapter 1 of the Code
• Effects on Corporation
  Effects on Corporation
• Effects on Recipients
  Effects on Recipients
• Effects on Shareholders and Security Holders
  Effects on Shareholders and Security Holders
• Election to Treat Trust as Part of an Estate
  Election to Treat Trust as Part of an Estate
• Empowerment Zone Employment Credit
  Empowerment Zone Employment Credit
• Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
  Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
• Estates, Trusts, and Beneficiaries
  Estates, Trusts, and Beneficiaries
• Exchanges in Obedience to S.E.C. Orders
  Exchanges in Obedience to S.E.C. Orders
• Exempt Organizations
  Exempt Organizations
• Export Trade Corporations
  Export Trade Corporations
• Extension of Time for Filing Returns
  Extension of Time for Filing Returns
• Extensions of Time for Payment
  Extensions of Time for Payment
• Farmers' Cooperatives
  Farmers' Cooperatives
• Foreign Corporations
  Foreign Corporations
• Foreign Currency Transactions
  Foreign Currency Transactions
• Foreign Personal Holding Companies
  Foreign Personal Holding Companies
• Foreign Tax Credit
  Foreign Tax Credit
• Gain and Loss from Operations
  Gain and Loss from Operations
• General Actuarial Valuations
  General Actuarial Valuations
• General Business Credits
  General Business Credits
• General Provisions
  General Provisions
• General Rules for Determining Capital Gains and Losses
  General Rules for Determining Capital Gains and Losses
• Grantors and Others Treated as Substantial Owners
  Grantors and Others Treated as Substantial Owners
• Homeowners Associations
  Homeowners Associations
• Income Averaging
  Income Averaging
• Income in Respect of Decedents
  Income in Respect of Decedents
• Information and Returns
  Information and Returns
• Information Reporting by Foreign Financial Institutions
  Information Reporting by Foreign Financial Institutions
• Information Returns
  Information Returns
• Inventories
  Inventories
• Investment Income
  Investment Income
• Involuntary Liquidation and Replacement of Lifo Inventories
  Involuntary Liquidation and Replacement of Lifo Inventories
• Itemized Deductions for Individuals and Corporations
  Itemized Deductions for Individuals and Corporations
• Itemized Deductions for Individuals and Corporations (Continued)
  Itemized Deductions for Individuals and Corporations (Continued)
• Items Not Deductible
  Items Not Deductible
• Items Specifically Excluded From Gross Income
  Items Specifically Excluded From Gross Income
• Items Specifically Included in Gross Income
  Items Specifically Included in Gross Income
• Methods of Accounting in General
  Methods of Accounting in General
• Mineral Production Payments
  Mineral Production Payments
• Miscellaneous
  Miscellaneous
• Miscellaneous Provisions
  Miscellaneous Provisions
• Mitigation of Effect of Renegotiation of Government Contracts
  Mitigation of Effect of Renegotiation of Government Contracts
• Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits)
  Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits)
• Mutual Savings Banks, Etc.
  Mutual Savings Banks, Etc.
• Natural Resources
  Natural Resources
• Net Investment Income Tax
  Net Investment Income Tax
• Nonresident Alien Individuals
  Nonresident Alien Individuals
• Normal Taxes and Surtaxes
  Normal Taxes and Surtaxes
• Other Insurance Companies
  Other Insurance Companies
• Other Limitations
  Other Limitations
• Partners and Partnerships
  Partners and Partnerships
• Pension, Profit-Sharing, Stock Bonus Plans, etc.
  Pension, Profit-Sharing, Stock Bonus Plans, etc.
• Personal Holding Companies
  Personal Holding Companies
• Place for Filing Returns or Other Documents
  Place for Filing Returns or Other Documents
• Pooled Income Fund Actuarial Tables Applicable Before June 1, 2023
  Pooled Income Fund Actuarial Tables Applicable Before June 1, 2023
• Possessions of the United States
  Possessions of the United States
• Private Foundations
  Private Foundations
• Provisions Common to Part II, Subchapter K, Chapter 1 of the Code
  Provisions Common to Part II, Subchapter K, Chapter 1 of the Code
• Qualified ABLE Programs
  Qualified ABLE Programs
• Readjustment of Tax Between Years and Special Limitations
  Readjustment of Tax Between Years and Special Limitations
• Real Estate Investment Trusts
  Real Estate Investment Trusts
• Records, Statements, and Special Returns
  Records, Statements, and Special Returns
• Regulated Investment Companies and Real Estate Investment Trusts
  Regulated Investment Companies and Real Estate Investment Trusts
• Regulations Applicable for Taxable Years Beginning on or Before April 21, 1993
  Regulations Applicable for Taxable Years Beginning on or Before April 21, 1993
• Regulations applicable on or before January 4, 2009.
  Regulations applicable on or before January 4, 2009.
• Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997
  Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997
• Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000
  Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000
• Regulations Applicable to Taxable Years Beginning Before June 28, 2002
  Regulations Applicable to Taxable Years Beginning Before June 28, 2002
• Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970
  Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970
• Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015
  Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015
• Regulations Applicable to Taxable Years Prior to December 30, 1996
  Regulations Applicable to Taxable Years Prior to December 30, 1996
• Research Credit—For Taxable Years Beginning Before January 1, 1990
  Research Credit—For Taxable Years Beginning Before January 1, 1990
• Rules for Computing Credit for Expenses of Work Incentive Programs
  Rules for Computing Credit for Expenses of Work Incentive Programs
• Rules for Computing Credit for Investment in Certain Depreciable Property
  Rules for Computing Credit for Investment in Certain Depreciable Property
• Rules Relating to Individuals' Title 11 Cases
  Rules Relating to Individuals' Title 11 Cases
• Sales and Exchanges
  Sales and Exchanges
• Section 1374 Before the Tax Reform Act of 1986
  Section 1374 Before the Tax Reform Act of 1986
• Signing and Verifying of Returns and Other Documents
  Signing and Verifying of Returns and Other Documents
• Small Business Corporations and Their Shareholders
  Small Business Corporations and Their Shareholders
• Special Deductions for Corporations
  Special Deductions for Corporations
• Special Rule; Definitions
  Special Rule; Definitions
• Special Rules
  Special Rules
• Special Rules for Determining Capital Gains and Losses
  Special Rules for Determining Capital Gains and Losses
• Special Taxes and Taxpayers
  Special Taxes and Taxpayers
• Tax Exemption Requirements for State and Local Bonds
  Tax Exemption Requirements for State and Local Bonds
• Tax on Corporations
  Tax on Corporations
• Tax on Self-Employment Income
  Tax on Self-Employment Income
• Tax Preference Regulations
  Tax Preference Regulations
• Tax Reform Act of 1969
  Tax Reform Act of 1969
• Tax Returns or Statements
  Tax Returns or Statements
• Tax Surcharge
  Tax Surcharge
• Tax Treatment by Patrons of Patronage Dividends
  Tax Treatment by Patrons of Patronage Dividends
• Tax-Free Covenant Bonds
  Tax-Free Covenant Bonds
• Taxable Year for Which Deductions Taken
  Taxable Year for Which Deductions Taken
• Taxable Year for Which Items of Gross Income Included
  Taxable Year for Which Items of Gross Income Included
• Taxable Years Beginning Prior to January 1, 1986
  Taxable Years Beginning Prior to January 1, 1986
• Taxation of Business Income of Certain Exempt Organizations
  Taxation of Business Income of Certain Exempt Organizations
• Terminal Railroad Corporations and Their Shareholders
  Terminal Railroad Corporations and Their Shareholders
• Time and Place for Paying Tax
  Time and Place for Paying Tax
• Time for Filing Returns and Other Documents
  Time for Filing Returns and Other Documents
• Transfers of Interests in a Partnership
  Transfers of Interests in a Partnership
• Treatment of Capital Losses
  Treatment of Capital Losses
• Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969
  Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969
• Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on or After January 1, 1969
  Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on or After January 1, 1969
• Trusts Which Distribute Current Income Only
  Trusts Which Distribute Current Income Only
• Unitrust Actuarial Tables Applicable Before June 1, 2023.
  Unitrust Actuarial Tables Applicable Before June 1, 2023.
• War Loss Recoveries
  War Loss Recoveries
• Wash Sales of Stock or Securities
  Wash Sales of Stock or Securities
• Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
  Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds