Definitions
Sections
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301.7701-1
§ 301.7701-1 Classification of organizations for federal tax purposes. -
301.7701-2
§ 301.7701-2 Business entities; definitions. -
301.7701-3
§ 301.7701-3 Classification of certain business entities. -
301.7701-4
§ 301.7701-4 Trusts. -
301.7701-5
§ 301.7701-5 Domestic and foreign business entities. -
301.7701-6
§ 301.7701-6 Definitions; person, fiduciary. -
301.7701-7
§ 301.7701-7 Trusts—domestic and foreign. -
301.7701-8
§ 301.7701-8 Military or naval forces and Armed Forces of the United States. -
301.7701-9
§ 301.7701-9 Secretary or his delegate. -
301.7701-10
§ 301.7701-10 District director. -
301.7701-11
§ 301.7701-11 Social security number. -
301.7701-12
§ 301.7701-12 Employer identification number. -
301.7701-13
§ 301.7701-13 Pre-1970 domestic building and loan association. -
301.7701-13A
§ 301.7701-13A Post-1969 domestic building and loan association. -
301.7701-14
§ 301.7701-14 Cooperative bank. -
301.7701-15
§ 301.7701-15 Tax return preparer. -
301.7701-16
§ 301.7701-16 Other terms. -
301.7701-17T
§ 301.7701-17T Collective-bargaining plans and agreements (temporary). -
301.7701-18
§ 301.7701-18 Definitions; spouse, husband and wife, husband, wife, marriage. -
301.7701(b)-0
§ 301.7701(b)-0 Outline of regulation provision for section 7701(b)-1 through (b)-9. -
301.7701(b)-1
§ 301.7701(b)-1 Resident alien. -
301.7701(b)-2
§ 301.7701(b)-2 Closer connection exception. -
301.7701(b)-3
§ 301.7701(b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b). -
301.7701(b)-4
§ 301.7701(b)-4 Residency time periods. -
301.7701(b)-5
§ 301.7701(b)-5 Coordination with section 877. -
301.7701(b)-6
§ 301.7701(b)-6 Taxable year. -
301.7701(b)-7
§ 301.7701(b)-7 Coordination with income tax treaties. -
301.7701(b)-8
§ 301.7701(b)-8 Procedural rules. -
301.7701(b)-9
§ 301.7701(b)-9 Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7. -
301.7701(i)-0
§ 301.7701(i)-0 Outline of taxable mortgage pool provisions. -
301.7701(i)-1
§ 301.7701(i)-1 Definition of a taxable mortgage pool. -
301.7701(i)-2
§ 301.7701(i)-2 Special rules for portions of entities. -
301.7701(i)-3
§ 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification. -
301.7701(i)-4
§ 301.7701(i)-4 Special rules for certain entities. -
301.7704-2
§ 301.7704-2 Transition provisions. -
301.7705-1
§ 301.7705-1 Certified professional employer organization. -
301.7705-2
§ 301.7705-2 CPEO certification process.