Tax Preference Regulations

Sections

• 1.57-0
  § 1.57-0 Scope.
• 1.57-1
  § 1.57-1 Items of tax preference defined.
• 1.57-2 - 1.57-3
  §§ 1.57-2-1.57-3 [Reserved]
• 1.57-4
  § 1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
• 1.57-5
  § 1.57-5 Records to be kept.
• 1.58-1
  § 1.58-1 [Reserved]
• 1.58-2
  § 1.58-2 General rules for conduit entities; partnerships and partners.
• 1.58-3
  § 1.58-3 Estates and trusts.
• 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).
• 1.58-4
  § 1.58-4 Electing small business corporations.
• 1.58-5
  § 1.58-5 Common trust funds.
• 1.58-6
  § 1.58-6 Regulated investment companies; real estate investment trusts.
• 1.58-7
  § 1.58-7 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
• 1.58-8
  § 1.58-8 Capital gains and stock options.
• 1.59-1
  § 1.59-1 Optional 10-year writeoff of certain tax preferences.
• 1.59A-0
  § 1.59A-0 Table of contents.
• 1.59A-1
  § 1.59A-1 Base erosion and anti-abuse tax.
• 1.59A-2
  § 1.59A-2 Applicable taxpayer.
• 1.59A-3
  § 1.59A-3 Base erosion payments and base erosion tax benefits.
• 1.59A-4
  § 1.59A-4 Modified taxable income.
• 1.59A-5
  § 1.59A-5 Base erosion minimum tax amount.
• 1.59A-6
  § 1.59A-6 Qualified derivative payment.
• 1.59A-7
  § 1.59A-7 Application of base erosion and anti-abuse tax to partnerships.
• 1.59A-8
  § 1.59A-8 [Reserved]
• 1.59A-9
  § 1.59A-9 Anti-abuse and recharacterization rules.
• 1.59A-10
  § 1.59A-10 Applicability date.
• 1.60
  § 1.60 [Reserved]