Definitions

Sections

• 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.