Miscellaneous Provisions

Sections

• 1.817-1
  § 1.817-1 Taxable years affected.
• 1.817-2
  § 1.817-2 Treatment of capital gains and losses.
• 1.817-3
  § 1.817-3 Gain on property held on December 31, 1958, and certain substituted property acquired after 1958.
• 1.817-4
  § 1.817-4 Special rules.
• 1.817-5
  § 1.817-5 Diversification requirements for variable annuity, endowment, and life insurance contracts.
• 1.817A-0
  § 1.817A-0 Table of contents.
• 1.817A-1
  § 1.817A-1 Certain modified guaranteed contracts.
• 1.818-1
  § 1.818-1 Taxable years affected.
• 1.818-2
  § 1.818-2 Accounting provisions.
• 1.818-3
  § 1.818-3 Amortization of premium and accrual of discount.
• 1.818-4
  § 1.818-4 [Reserved]
• 1.818-5
  § 1.818-5 Short taxable years.
• 1.818-6
  § 1.818-6 Transitional rule for change in method of accounting.
• 1.818-7
  § 1.818-7 Denial of double deductions.
• 1.818-8
  § 1.818-8 Special rules relating to consolidated returns and certain capital losses.
• 1.819-1
  § 1.819-1 Taxable years affected.
• 1.819-2
  § 1.819-2 Foreign life insurance companies.
• 1.891
  § 1.891 Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.
• 1.892-1T
  § 1.892-1T Purpose and scope of regulations (temporary regulations).
• 1.892-2T
  § 1.892-2T Foreign government defined (temporary regulations).
• 1.892-3
  § 1.892-3 Income of foreign governments.
• 1.892-3T
  § 1.892-3T Income of foreign governments (temporary regulations).
• 1.892-4
  § 1.892-4 Commercial activities.
• 1.892-4T
  § 1.892-4T Commercial activities (temporary regulations).
• 1.892-5
  §1.892-5 Controlled commercial entity.
• 1.892-5T
  § 1.892-5T Controlled commercial entity (temporary regulations).
• 1.892-6T
  § 1.892-6T Income of international organizations (temporary regulations).
• 1.892-7T
  § 1.892-7T Relationship to other Internal Revenue Code sections (temporary regulations).
• 1.893-1
  § 1.893-1 Compensation of employees of foreign governments or international organizations.
• 1.894-1
  § 1.894-1 Income affected by treaty.
• 1.895-1
  § 1.895-1 Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits.
• 1.897-1
  § 1.897-1 Taxation of foreign investment in United States real property interests, definition of terms.
• 1.897-2
  § 1.897-2 United States real property holding corporations.
• 1.897-3
  § 1.897-3 Election by foreign corporation to be treated as a domestic corporation under section 897(i).
• 1.897-4AT
  § 1.897-4AT Table of contents (temporary).
• 1.897-5
  § 1.897-5 Corporate distributions.
• 1.897-5T
  § 1.897-5T Corporate distributions (temporary).
• 1.897-6T
  § 1.897-6T Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary).
• 1.897-7
  § 1.897-7 Treatment of certain partnership interests, trusts and estates under section 897(g).
• 1.897-7T
  § 1.897-7T Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary).
• 1.897-8T
  § 1.897-8T Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary).
• 1.897-9T
  § 1.897-9T Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary).
• 1.897(l)-1
  § 1.897(l)-1 Exception for interests held by foreign pension funds.
• 1.6102-1
  § 1.6102-1 Computations on returns or other documents.
• 1.6107-1
  § 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• 1.6107-2
  § 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record.
• 1.6109-1
  § 1.6109-1 Identifying numbers.
• 1.6109-2
  § 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
• 1.6115-1
  § 1.6115-1 Disclosure requirements for quid pro quo contributions.