| 26:1.0.1.1.1 | PART 1
| PART 1 - INCOME TAXES | |
| 26:1.0.1.1.1.0.1 | SUBJGRP 1
| Normal Taxes and Surtaxes | |
| 26:1.0.1.1.1.0.1.1 | SECTION 1.0-1
| 1.0-1 Internal Revenue Code of 1954 and regulations. | |
| 26:1.0.1.1.1.0.1.2 | SECTION 1.1-1
| 1.1-1 Income tax on individuals. | |
| 26:1.0.1.1.1.0.1.3 | SECTION 1.1-2
| 1.1-2 Limitation on tax. | |
| 26:1.0.1.1.1.0.1.4 | SECTION 1.1-3
| 1.1-3 Change in rates applicable to taxable year. | |
| 26:1.0.1.1.1.0.1.5 | SECTION 1.1(h)-1
| 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust. | |
| 26:1.0.1.1.1.0.1.6 | SECTION 1.1(i)-1T
| 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary). | |
| 26:1.0.1.1.1.0.1.7 | SECTION 1.2-1
| 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse. | |
| 26:1.0.1.1.1.0.1.8 | SECTION 1.2-2
| 1.2-2 Definitions and special rules. | |
| 26:1.0.1.1.1.0.1.9 | SECTION 1.3-1
| 1.3-1 Application of optional tax. | |
| 26:1.0.1.1.1.0.1.10 | SECTION 1.4-1
| 1.4-1 Number of exemptions. | |
| 26:1.0.1.1.1.0.1.11 | SECTION 1.4-2
| 1.4-2 Elections. | |
| 26:1.0.1.1.1.0.1.12 | SECTION 1.4-3
| 1.4-3 Husband and wife filing separate returns. | |
| 26:1.0.1.1.1.0.1.13 | SECTION 1.4-4
| 1.4-4 Short taxable year caused by death. | |
| 26:1.0.1.1.1.0.2 | SUBJGRP 2
| Tax on Corporations | |
| 26:1.0.1.1.1.0.2.14 | SECTION 1.11-1
| 1.11-1 Tax on corporations. | |
| 26:1.0.1.1.1.0.3 | SUBJGRP 3
| Changes in Rates During a Taxable Year | |
| 26:1.0.1.1.1.0.3.15 | SECTION 1.15-1
| 1.15-1 Changes in rate during a taxable year. | |
| 26:1.0.1.1.1.0.3.16 | SECTION 1.21-1
| 1.21-1 Expenses for household and dependent care services necessary for gainful employment. | |
| 26:1.0.1.1.1.0.3.17 | SECTION 1.21-2
| 1.21-2 Limitations on amount creditable. | |
| 26:1.0.1.1.1.0.3.18 | SECTION 1.21-3
| 1.21-3 Special rules applicable to married taxpayers. | |
| 26:1.0.1.1.1.0.3.19 | SECTION 1.21-4
| 1.21-4 Payments to certain related individuals. | |
| 26:1.0.1.1.1.0.3.20 | SECTION 1.24-1
| 1.24-1 Partial credit allowed for certain other dependents. | |
| 26:1.0.1.1.1.0.3.21 | SECTION 1.25-1T
| 1.25-1T Credit for interest paid on certain home mortgages (Temporary). | |
| 26:1.0.1.1.1.0.3.22 | SECTION 1.25-2T
| 1.25-2T Amount of credit (Temporary). | |
| 26:1.0.1.1.1.0.3.23 | SECTION 1.25-3
| 1.25-3 Qualified mortgage credit certificate. | |
| 26:1.0.1.1.1.0.3.24 | SECTION 1.25-3T
| 1.25-3T Qualified mortgage credit certificate (Temporary). | |
| 26:1.0.1.1.1.0.3.25 | SECTION 1.25-4T
| 1.25-4T Qualified mortgage credit certificate program (Temporary). | |
| 26:1.0.1.1.1.0.3.26 | SECTION 1.25-5T
| 1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary). | |
| 26:1.0.1.1.1.0.3.27 | SECTION 1.25-6T
| 1.25-6T Form of qualified mortgage credit certificate (Temporary). | |
| 26:1.0.1.1.1.0.3.28 | SECTION 1.25-7T
| 1.25-7T Public notice (Temporary). | |
| 26:1.0.1.1.1.0.3.29 | SECTION 1.25-8T
| 1.25-8T Reporting requirements (Temporary). | |
| 26:1.0.1.1.1.0.3.30 | SECTION 1.25A-0
| 1.25A-0 Table of contents. | |
| 26:1.0.1.1.1.0.3.31 | SECTION 1.25A-1
| 1.25A-1 Calculation of education tax credit and general eligibility requirements. | |
| 26:1.0.1.1.1.0.3.32 | SECTION 1.25A-2
| 1.25A-2 Definitions. | |
| 26:1.0.1.1.1.0.3.33 | SECTION 1.25A-3
| 1.25A-3 Hope Scholarship Credit. | |
| 26:1.0.1.1.1.0.3.34 | SECTION 1.25A-4
| 1.25A-4 Lifetime Learning Credit. | |
| 26:1.0.1.1.1.0.3.35 | SECTION 1.25A-5
| 1.25A-5 Special rules relating to characterization and timing of payments. | |
| 26:1.0.1.1.1.0.3.36 | SECTION 1.28-0
| 1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents. | |
| 26:1.0.1.1.1.0.3.37 | SECTION 1.28-1
| 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions. | |
| 26:1.0.1.1.1.0.4 | SUBJGRP 4
| Credits Against Tax | |
| 26:1.0.1.1.1.0.5 | SUBJGRP 5
| credits allowable under sections 30 through 45D | |
| 26:1.0.1.1.1.0.5.38 | SECTION 1.30-1
| 1.30-1 Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle. | |
| 26:1.0.1.1.1.0.5.39 | SECTION 1.31-1
| 1.31-1 Credit for tax withheld on wages. | |
| 26:1.0.1.1.1.0.5.40 | SECTION 1.31-2
| 1.31-2 Credit for “special refunds” of employee social security tax. | |
| 26:1.0.1.1.1.0.5.41 | SECTION 1.32-2
| 1.32-2 Earned income credit for taxable years beginning after December 31, 1978. | |
| 26:1.0.1.1.1.0.5.42 | SECTION 1.32-3
| 1.32-3 Eligibility requirements after denial of the earned income credit. | |
| 26:1.0.1.1.1.0.5.43 | SECTION 1.34-1
| 1.34-1 Special rule for owners of certain business entities. | |
| 26:1.0.1.1.1.0.5.44 | SECTION 1.35-1
| 1.35-1 Partially tax-exempt interest received by individuals. | |
| 26:1.0.1.1.1.0.5.45 | SECTION 1.35-2
| 1.35-2 Taxpayers not entitled to credit. | |
| 26:1.0.1.1.1.0.5.46 | SECTION 1.36B-0
| 1.36B-0 Table of contents. | |
| 26:1.0.1.1.1.0.5.47 | SECTION 1.36B-1
| 1.36B-1 Premium tax credit definitions. | |
| 26:1.0.1.1.1.0.5.48 | SECTION 1.36B-2
| 1.36B-2 Eligibility for premium tax credit. | |
| 26:1.0.1.1.1.0.5.49 | SECTION 1.36B-3
| 1.36B-3 Computing the premium assistance credit amount. | |
| 26:1.0.1.1.1.0.5.50 | SECTION 1.36B-4
| 1.36B-4 Reconciling the premium tax credit with advance credit payments. | |
| 26:1.0.1.1.1.0.5.51 | SECTION 1.36B-5
| 1.36B-5 Information reporting by Exchanges. | |
| 26:1.0.1.1.1.0.5.52 | SECTION 1.36B-6
| 1.36B-6 Minimum value. | |
| 26:1.0.1.1.1.0.5.53 | SECTION 1.37-1
| 1.37-1 General rules for the credit for the elderly. | |
| 26:1.0.1.1.1.0.5.54 | SECTION 1.37-2
| 1.37-2 Credit for individuals age 65 or over. | |
| 26:1.0.1.1.1.0.5.55 | SECTION 1.37-3
| 1.37-3 Credit for individuals under age 65 who have public retirement system income. | |
| 26:1.0.1.1.1.0.5.56 | SECTION 1.38-1
| 1.38-1 Investment in certain depreciable property. | |
| 26:1.0.1.1.1.0.5.57 | SECTION 1.40-1
| 1.40-1 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1). | |
| 26:1.0.1.1.1.0.5.58 | SECTION 1.41-0
| 1.41-0 Table of contents. | |
| 26:1.0.1.1.1.0.5.59 | SECTION 1.41-1
| 1.41-1 Credit for increasing research activities. | |
| 26:1.0.1.1.1.0.5.60 | SECTION 1.41-2
| 1.41-2 Qualified research expenses. | |
| 26:1.0.1.1.1.0.5.61 | SECTION 1.41-3
| 1.41-3 Base amount for taxable years beginning on or after January 3, 2001. | |
| 26:1.0.1.1.1.0.5.62 | SECTION 1.41-4
| 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003. | |
| 26:1.0.1.1.1.0.5.63 | SECTION 1.41-4A
| 1.41-4A Qualified research for taxable years beginning before January 1, 1986. | |
| 26:1.0.1.1.1.0.5.64 | SECTION 1.41-5
| 1.41-5 Basic research for taxable years beginning after December 31, 1986. [Reserved] | |
| 26:1.0.1.1.1.0.5.65 | SECTION 1.41-5A
| 1.41-5A Basic research for taxable years beginning before January 1, 1987. | |
| 26:1.0.1.1.1.0.5.66 | SECTION 1.41-6
| 1.41-6 Aggregation of expenditures. | |
| 26:1.0.1.1.1.0.5.67 | SECTION 1.41-7
| 1.41-7 Special rules. | |
| 26:1.0.1.1.1.0.5.68 | SECTION 1.41-8
| 1.41-8 Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008. | |
| 26:1.0.1.1.1.0.5.69 | SECTION 1.41-9
| 1.41-9 Alternative simplified credit. | |
| 26:1.0.1.1.1.0.5.70 | SECTION 1.42-0
| 1.42-0 Table of contents. | |
| 26:1.0.1.1.1.0.5.71 | SECTION 1.42-0T
| 1.42-0T Table of contents. | |
| 26:1.0.1.1.1.0.5.72 | SECTION 1.42-1
| 1.42-1 Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency. | |
| 26:1.0.1.1.1.0.5.73 | SECTION 1.42-1T
| 1.42-1T Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary). | |
| 26:1.0.1.1.1.0.5.74 | SECTION 1.42-2
| 1.42-2 [Reserved] | |
| 26:1.0.1.1.1.0.5.75 | SECTION 1.42-3
| 1.42-3 Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). | |
| 26:1.0.1.1.1.0.5.76 | SECTION 1.42-4
| 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activities. | |
| 26:1.0.1.1.1.0.5.77 | SECTION 1.42-5
| 1.42-5 Monitoring compliance with low-income housing credit requirements. | |
| 26:1.0.1.1.1.0.5.78 | SECTION 1.42-6
| 1.42-6 Buildings qualifying for carryover allocations. | |
| 26:1.0.1.1.1.0.5.79 | SECTION 1.42-7
| 1.42-7 Substantially bond-financed buildings. [Reserved] | |
| 26:1.0.1.1.1.0.5.80 | SECTION 1.42-8
| 1.42-8 Election of appropriate percentage month. | |
| 26:1.0.1.1.1.0.5.81 | SECTION 1.42-9
| 1.42-9 For use by the general public. | |
| 26:1.0.1.1.1.0.5.82 | SECTION 1.42-10
| 1.42-10 Utility allowances. | |
| 26:1.0.1.1.1.0.5.83 | SECTION 1.42-11
| 1.42-11 Provision of services. | |
| 26:1.0.1.1.1.0.5.84 | SECTION 1.42-12
| 1.42-12 Effective dates and transitional rules. | |
| 26:1.0.1.1.1.0.5.85 | SECTION 1.42-13
| 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions. | |
| 26:1.0.1.1.1.0.5.86 | SECTION 1.42-14
| 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount. | |
| 26:1.0.1.1.1.0.5.87 | SECTION 1.42-15
| 1.42-15 Available unit rule. | |
| 26:1.0.1.1.1.0.5.88 | SECTION 1.42-16
| 1.42-16 Eligible basis reduced by federal grants. | |
| 26:1.0.1.1.1.0.5.89 | SECTION 1.42-17
| 1.42-17 Qualified allocation plan. | |
| 26:1.0.1.1.1.0.5.90 | SECTION 1.42-18
| 1.42-18 Qualified contracts. | |
| 26:1.0.1.1.1.0.5.91 | SECTION 1.42A-1
| 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979. | |
| 26:1.0.1.1.1.0.5.92 | SECTION 1.43-0
| 1.43-0 Table of contents. | |
| 26:1.0.1.1.1.0.5.93 | SECTION 1.43-1
| 1.43-1 The enhanced oil recovery credit - general rules. | |
| 26:1.0.1.1.1.0.5.94 | SECTION 1.43-2
| 1.43-2 Qualified enhanced oil recovery project. | |
| 26:1.0.1.1.1.0.5.95 | SECTION 1.43-3
| 1.43-3 Certification | |
| 26:1.0.1.1.1.0.5.96 | SECTION 1.43-4
| 1.43-4 Qualified enhanced oil recovery costs. | |
| 26:1.0.1.1.1.0.5.97 | SECTION 1.43-5
| 1.43-5 At-risk limitation. [Reserved] | |
| 26:1.0.1.1.1.0.5.98 | SECTION 1.43-6
| 1.43-6 Election out of section 43. | |
| 26:1.0.1.1.1.0.5.99 | SECTION 1.43-7
| 1.43-7 Effective date of regulations. | |
| 26:1.0.1.1.1.0.5.100 | SECTION 1.44-1
| 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977. | |
| 26:1.0.1.1.1.0.5.101 | SECTION 1.44-2
| 1.44-2 Property to which credit for purchase of new principal residence applies. | |
| 26:1.0.1.1.1.0.5.102 | SECTION 1.44-3
| 1.44-3 Certificate by seller. | |
| 26:1.0.1.1.1.0.5.103 | SECTION 1.44-4
| 1.44-4 Recapture for certain dispositions. | |
| 26:1.0.1.1.1.0.5.104 | SECTION 1.44-5
| 1.44-5 Definitions. | |
| 26:1.0.1.1.1.0.5.105 | SECTION 1.44B-1
| 1.44B-1 Credit for employment of certain new employees. | |
| 26:1.0.1.1.1.0.6 | SUBJGRP 6
| Research Credit - For Taxable Years Beginning Before January 1, 1990 | |
| 26:1.0.1.1.1.0.6.106 | SECTION 1.41-0A
| 1.41-0A Table of contents. | |
| 26:1.0.1.1.1.0.6.107 | SECTION 1.41-3A
| 1.41-3A Base period research expense. | |
| 26:1.0.1.1.1.0.7 | SUBJGRP 7
| rules for computing credit for investment in certain depreciable property | |
| 26:1.0.1.1.1.0.7.108 | SECTION 1.45D-0
| 1.45D-0 Table of contents. | |
| 26:1.0.1.1.1.0.7.109 | SECTION 1.45D-1
| 1.45D-1 New markets tax credit. | |
| 26:1.0.1.1.1.0.7.110 | SECTION 1.45G-0
| 1.45G-0 Table of contents for the railroad track maintenance credit rules. | |
| 26:1.0.1.1.1.0.7.111 | SECTION 1.45G-1
| 1.45G-1 Railroad track maintenance credit. | |
| 26:1.0.1.1.1.0.7.112 | SECTION 1.45Q-0
| 1.45Q-0 Table of Contents | |
| 26:1.0.1.1.1.0.7.113 | SECTION 1.45Q-1
| 1.45Q-1 Credit for Carbon Oxide Sequestration. | |
| 26:1.0.1.1.1.0.7.114 | SECTION 1.45Q-2
| 1.45Q-2 Definitions for Purposes of §§ 1.45Q-1 through 1.45Q-5. | |
| 26:1.0.1.1.1.0.7.115 | SECTION 1.45Q-3
| 1.45Q-3 Secure Geological Storage. | |
| 26:1.0.1.1.1.0.7.116 | SECTION 1.45Q-4
| 1.45Q-4 Utilization of Qualified Carbon Oxide. | |
| 26:1.0.1.1.1.0.7.117 | SECTION 1.45Q-5
| 1.45Q-5 Recapture of Credit. | |
| 26:1.0.1.1.1.0.7.118 | SECTION 1.45R-0
| 1.45R-0 Table of contents. | |
| 26:1.0.1.1.1.0.7.119 | SECTION 1.45R-1
| 1.45R-1 Definitions. | |
| 26:1.0.1.1.1.0.7.120 | SECTION 1.45R-2
| 1.45R-2 Eligibility for the credit. | |
| 26:1.0.1.1.1.0.7.121 | SECTION 1.45R-3
| 1.45R-3 Calculating the credit. | |
| 26:1.0.1.1.1.0.7.122 | SECTION 1.45R-4
| 1.45R-4 Uniform percentage of premium paid. | |
| 26:1.0.1.1.1.0.7.123 | SECTION 1.45R-5
| 1.45R-5 Claiming the credit. | |
| 26:1.0.1.1.1.0.7.124 | SECTION 1.46-1
| 1.46-1 Determination of amount. | |
| 26:1.0.1.1.1.0.7.125 | SECTION 1.46-2
| 1.46-2 Carryback and carryover of unused credit. | |
| 26:1.0.1.1.1.0.7.126 | SECTION 1.46-3
| 1.46-3 Qualified investment. | |
| 26:1.0.1.1.1.0.7.127 | SECTION 1.46-4
| 1.46-4 Limitations with respect to certain persons. | |
| 26:1.0.1.1.1.0.7.128 | SECTION 1.46-5
| 1.46-5 Qualified progress expenditures. | |
| 26:1.0.1.1.1.0.7.129 | SECTION 1.46-6
| 1.46-6 Limitation in case of certain regulated companies. | |
| 26:1.0.1.1.1.0.7.130 | SECTION 1.46-7
| 1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc. | |
| 26:1.0.1.1.1.0.7.131 | SECTION 1.46-8
| 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's). | |
| 26:1.0.1.1.1.0.7.132 | SECTION 1.46-9
| 1.46-9 Requirements for taxpayers electing an extra one-half percent additional investment credit. | |
| 26:1.0.1.1.1.0.7.133 | SECTION 1.46-10
| 1.46-10 [Reserved] | |
| 26:1.0.1.1.1.0.7.134 | SECTION 1.47-1
| 1.47-1 Recomputation of credit allowed by section 38. | |
| 26:1.0.1.1.1.0.7.135 | SECTION 1.47-2
| 1.47-2 “Disposition” and “cessation”. | |
| 26:1.0.1.1.1.0.7.136 | SECTION 1.47-3
| 1.47-3 Exceptions to the application of § 1.47-1. | |
| 26:1.0.1.1.1.0.7.137 | SECTION 1.47-4
| 1.47-4 Electing small business corporation. | |
| 26:1.0.1.1.1.0.7.138 | SECTION 1.47-5
| 1.47-5 Estates and trusts. | |
| 26:1.0.1.1.1.0.7.139 | SECTION 1.47-6
| 1.47-6 Partnerships. | |
| 26:1.0.1.1.1.0.7.140 | SECTION 1.47-7
| 1.47-7 Rehabilitation credit allocated over a 5-year period. | |
| 26:1.0.1.1.1.0.7.141 | SECTION 1.48-1
| 1.48-1 Definition of section 38 property. | |
| 26:1.0.1.1.1.0.7.142 | SECTION 1.48-2
| 1.48-2 New section 38 property. | |
| 26:1.0.1.1.1.0.7.143 | SECTION 1.48-3
| 1.48-3 Used section 38 property. | |
| 26:1.0.1.1.1.0.7.144 | SECTION 1.48-4
| 1.48-4 Election of lessor of new section 38 property to treat lessee as purchaser. | |
| 26:1.0.1.1.1.0.7.145 | SECTION 1.48-5
| 1.48-5 Electing small business corporations. | |
| 26:1.0.1.1.1.0.7.146 | SECTION 1.48-6
| 1.48-6 Estates and trusts. | |
| 26:1.0.1.1.1.0.7.147 | SECTION 1.48-9
| 1.48-9 Definition of energy property. | |
| 26:1.0.1.1.1.0.7.148 | SECTION 1.48-10
| 1.48-10 Single purpose agricultural or horticultural structures. | |
| 26:1.0.1.1.1.0.7.149 | SECTION 1.48-11
| 1.48-11 Qualified rehabilitated building; expenditures incurred before January 1, 1982. | |
| 26:1.0.1.1.1.0.7.150 | SECTION 1.48-12
| 1.48-12 Qualified rehabilitated building; expenditures incurred after December 31, 1981. | |
| 26:1.0.1.1.1.0.7.151 | SECTION 1.50-1
| 1.50-1 Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer. | |
| 26:1.0.1.1.1.0.8 | SUBJGRP 8
| rules for computing credit for expenses of work incentive programs | |
| 26:1.0.1.1.1.0.8.152 | SECTION 1.50A-1
| 1.50A-1 Determination of amount. | |
| 26:1.0.1.1.1.0.8.153 | SECTION 1.50A-2
| 1.50A-2 Carryback and carryover of unused credit. | |
| 26:1.0.1.1.1.0.8.154 | SECTION 1.50A-3
| 1.50A-3 Recomputation of credit allowed by section 40. | |
| 26:1.0.1.1.1.0.8.155 | SECTION 1.50A-4
| 1.50A-4 Exceptions to the application of § 1.50A-3. | |
| 26:1.0.1.1.1.0.8.156 | SECTION 1.50A-5
| 1.50A-5 Electing small business corporations. | |
| 26:1.0.1.1.1.0.8.157 | SECTION 1.50A-6
| 1.50A-6 Estates and trusts. | |
| 26:1.0.1.1.1.0.8.158 | SECTION 1.50A-7
| 1.50A-7 Partnerships. | |
| 26:1.0.1.1.1.0.8.159 | SECTION 1.50B-1
| 1.50B-1 Definitions of WIN expenses and WIN employees. | |
| 26:1.0.1.1.1.0.8.160 | SECTION 1.50B-2
| 1.50B-2 Electing small business corporations. | |
| 26:1.0.1.1.1.0.8.161 | SECTION 1.50B-3
| 1.50B-3 Estates and trusts. | |
| 26:1.0.1.1.1.0.8.162 | SECTION 1.50B-4
| 1.50B-4 Partnerships. | |
| 26:1.0.1.1.1.0.8.163 | SECTION 1.50B-5
| 1.50B-5 Limitations with respect to certain persons. | |
| 26:1.0.1.1.1.0.8.164 | SECTION 1.51-1
| 1.51-1 Amount of credit. | |
| 26:1.0.1.1.1.0.9 | SUBJGRP 9
| Tax Surcharge | |
| 26:1.0.1.1.1.0.9.165 | SECTION 1.52-1
| 1.52-1 Trades or businesses that are under common control. | |
| 26:1.0.1.1.1.0.9.166 | SECTION 1.52-2
| 1.52-2 Adjustments for acquisitions and dispositions. | |
| 26:1.0.1.1.1.0.9.167 | SECTION 1.52-3
| 1.52-3 Limitations with respect to certain persons. | |
| 26:1.0.1.1.1.0.9.168 | SECTION 1.53-1
| 1.53-1 Limitation based on amount of tax. | |
| 26:1.0.1.1.1.0.9.169 | SECTION 1.53-2
| 1.53-2 Carryback and carryover of unused credit. | |
| 26:1.0.1.1.1.0.9.170 | SECTION 1.53-3
| 1.53-3 Separate rule for pass-through of jobs credit. | |
| 26:1.0.1.1.1.0.9.171 | SECTION 1.55-1
| 1.55-1 Alternative minimum taxable income. | |
| 26:1.0.1.1.1.0.9.172 | SECTION 1.56-0
| 1.56-0 Table of contents to § 1.56-1, adjustment for book income of corporations. | |
| 26:1.0.1.1.1.0.10 | SUBJGRP 10
| Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 | |
| 26:1.0.1.1.1.0.10.173 | SECTION 1.56(g)-0
| 1.56(g)-0 Table of Contents. | |
| 26:1.0.1.1.1.0.10.174 | SECTION 1.56(g)-1
| 1.56(g)-1 Adjusted current earnings. | |
| 26:1.0.1.1.1.0.11 | SUBJGRP 11
| Tax Preference Regulations | |
| 26:1.0.1.1.1.0.11.175 | SECTION 1.57-0
| 1.57-0 Scope. | |
| 26:1.0.1.1.1.0.11.176 | SECTION 1.57-1
| 1.57-1 Items of tax preference defined. | |
| 26:1.0.1.1.1.0.11.177 | SECTION 1.57-2 - 1.57-3
| 1.57-2--1.57-3 [Reserved] | |
| 26:1.0.1.1.1.0.11.178 | SECTION 1.57-4
| 1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976. | |
| 26:1.0.1.1.1.0.11.179 | SECTION 1.57-5
| 1.57-5 Records to be kept. | |
| 26:1.0.1.1.1.0.11.180 | SECTION 1.58-1
| 1.58-1 [Reserved] | |
| 26:1.0.1.1.1.0.11.181 | SECTION 1.58-2
| 1.58-2 General rules for conduit entities; partnerships and partners. | |
| 26:1.0.1.1.1.0.11.182 | SECTION 1.58-3
| 1.58-3 Estates and trusts. | |
| 26:1.0.1.1.1.0.11.183 | SECTION 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). | |
| 26:1.0.1.1.1.0.11.184 | SECTION 1.58-4
| 1.58-4 Electing small business corporations. | |
| 26:1.0.1.1.1.0.11.185 | SECTION 1.58-5
| 1.58-5 Common trust funds. | |
| 26:1.0.1.1.1.0.11.186 | SECTION 1.58-6
| 1.58-6 Regulated investment companies; real estate investment trusts. | |
| 26:1.0.1.1.1.0.11.187 | SECTION 1.58-7
| 1.58-7 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options. | |
| 26:1.0.1.1.1.0.11.188 | SECTION 1.58-8
| 1.58-8 Capital gains and stock options. | |
| 26:1.0.1.1.1.0.11.189 | SECTION 1.59-1
| 1.59-1 Optional 10-year writeoff of certain tax preferences. | |
| 26:1.0.1.1.1.0.11.190 | SECTION 1.59A-0
| 1.59A-0 Table of contents. | |
| 26:1.0.1.1.1.0.11.191 | SECTION 1.59A-1
| 1.59A-1 Base erosion and anti-abuse tax. | |
| 26:1.0.1.1.1.0.11.192 | SECTION 1.59A-2
| 1.59A-2 Applicable taxpayer. | |
| 26:1.0.1.1.1.0.11.193 | SECTION 1.59A-3
| 1.59A-3 Base erosion payments and base erosion tax benefits. | |
| 26:1.0.1.1.1.0.11.194 | SECTION 1.59A-4
| 1.59A-4 Modified taxable income. | |
| 26:1.0.1.1.1.0.11.195 | SECTION 1.59A-5
| 1.59A-5 Base erosion minimum tax amount. | |
| 26:1.0.1.1.1.0.11.196 | SECTION 1.59A-6
| 1.59A-6 Qualified derivative payment. | |
| 26:1.0.1.1.1.0.11.197 | SECTION 1.59A-7
| 1.59A-7 Application of base erosion and anti-abuse tax to partnerships. | |
| 26:1.0.1.1.1.0.11.198 | SECTION 1.59A-8
| 1.59A-8 [Reserved] | |
| 26:1.0.1.1.1.0.11.199 | SECTION 1.59A-9
| 1.59A-9 Anti-abuse and recharacterization rules. | |
| 26:1.0.1.1.1.0.11.200 | SECTION 1.59A-10
| 1.59A-10 Applicability date. | |
| 26:1.0.1.1.1.0.11.201 | SECTION 1.60
| 1.60 [Reserved] | |