Title 26

Volume 13 CHAPTER I SUBCHAP A

Subchapter A - Income Tax (continued)

26:13.0.1.1.1PART 1
PART 1 - INCOME TAXES (CONTINUED)
26:13.0.1.1.1.0.1SUBJGRP 1
  GAIN OR LOSS ON DISPOSITION OF PROPERTY
26:13.0.1.1.1.0.2SUBJGRP 2
  Determination of Amount of and Recognition of Gain or Loss
26:13.0.1.1.1.0.2.1SECTION 1.1001-1
     1.1001-1 Computation of gain or loss.
26:13.0.1.1.1.0.2.2SECTION 1.1001-2
     1.1001-2 Discharge of liabilities.
26:13.0.1.1.1.0.2.3SECTION 1.1001-3
     1.1001-3 Modifications of debt instruments.
26:13.0.1.1.1.0.2.4SECTION 1.1001-4
     1.1001-4 Modifications of certain derivative contracts.
26:13.0.1.1.1.0.2.5SECTION 1.1001-5
     1.1001-5 European Monetary Union (conversion to the euro).
26:13.0.1.1.1.0.2.6SECTION 1.1002-1
     1.1002-1 Sales or exchanges.
26:13.0.1.1.1.0.3SUBJGRP 3
  Basis Rules of General Application
26:13.0.1.1.1.0.3.7SECTION 1.1011-1
     1.1011-1 Adjusted basis.
26:13.0.1.1.1.0.3.8SECTION 1.1011-2
     1.1011-2 Bargain sale to a charitable organization.
26:13.0.1.1.1.0.3.9SECTION 1.1012-1
     1.1012-1 Basis of property.
26:13.0.1.1.1.0.3.10SECTION 1.1012-2
     1.1012-2 Transfers in part a sale and in part a gift.
26:13.0.1.1.1.0.3.11SECTION 1.1013-1
     1.1013-1 Property included in inventory.
26:13.0.1.1.1.0.3.12SECTION 1.1014-1
     1.1014-1 Basis of property acquired from a decedent.
26:13.0.1.1.1.0.3.13SECTION 1.1014-2
     1.1014-2 Property acquired from a decedent.
26:13.0.1.1.1.0.3.14SECTION 1.1014-3
     1.1014-3 Other basis rules.
26:13.0.1.1.1.0.3.15SECTION 1.1014-4
     1.1014-4 Uniformity of basis; adjustment to basis.
26:13.0.1.1.1.0.3.16SECTION 1.1014-5
     1.1014-5 Gain or loss.
26:13.0.1.1.1.0.3.17SECTION 1.1014-6
     1.1014-6 Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
26:13.0.1.1.1.0.3.18SECTION 1.1014-7
     1.1014-7 Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.
26:13.0.1.1.1.0.3.19SECTION 1.1014-8
     1.1014-8 Bequest, devise, or inheritance of a remainder interest.
26:13.0.1.1.1.0.3.20SECTION 1.1014-9
     1.1014-9 Special rule with respect to DISC stock.
26:13.0.1.1.1.0.3.21SECTION 1.1015-1
     1.1015-1 Basis of property acquired by gift after December 31, 1920.
26:13.0.1.1.1.0.3.22SECTION 1.1015-2
     1.1015-2 Transfer of property in trust after December 31, 1920.
26:13.0.1.1.1.0.3.23SECTION 1.1015-3
     1.1015-3 Gift or transfer in trust before January 1, 1921.
26:13.0.1.1.1.0.3.24SECTION 1.1015-4
     1.1015-4 Transfers in part a gift and in part a sale.
26:13.0.1.1.1.0.3.25SECTION 1.1015-5
     1.1015-5 Increased basis for gift tax paid.
26:13.0.1.1.1.0.3.26SECTION 1.1016-1
     1.1016-1 Adjustments to basis; scope of section.
26:13.0.1.1.1.0.3.27SECTION 1.1016-2
     1.1016-2 Items properly chargeable to capital account.
26:13.0.1.1.1.0.3.28SECTION 1.1016-3
     1.1016-3 Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
26:13.0.1.1.1.0.3.29SECTION 1.1016-4
     1.1016-4 Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax.
26:13.0.1.1.1.0.3.30SECTION 1.1016-5
     1.1016-5 Miscellaneous adjustments to basis.
26:13.0.1.1.1.0.3.31SECTION 1.1016-6
     1.1016-6 Other applicable rules.
26:13.0.1.1.1.0.3.32SECTION 1.1016-10
     1.1016-10 Substituted basis.
26:13.0.1.1.1.0.3.33SECTION 1.1017-1
     1.1017-1 Basis reductions following a discharge of indebtedness.
26:13.0.1.1.1.0.3.34SECTION 1.1019-1
     1.1019-1 Property on which lessee has made improvements.
26:13.0.1.1.1.0.3.35SECTION 1.1020-1
     1.1020-1 Election as to amounts allowed in respect of depreciation, etc., before 1952.
26:13.0.1.1.1.0.3.36SECTION 1.1021-1
     1.1021-1 Sale of annuities.
26:13.0.1.1.1.0.4SUBJGRP 4
  Common Nontaxable Exchanges
26:13.0.1.1.1.0.4.37SECTION 1.1031-0
     1.1031-0 Table of contents.
26:13.0.1.1.1.0.4.38SECTION 1.1031(a)-1
     1.1031(a)-1 Property held for productive use in trade or business or for investment.
26:13.0.1.1.1.0.4.39SECTION 1.1031(a)-2
     1.1031(a)-2 Additional rules for exchanges of personal property.
26:13.0.1.1.1.0.4.40SECTION 1.1031(b)-1
     1.1031(b)-1 Receipt of other property or money in tax-free exchange.
26:13.0.1.1.1.0.4.41SECTION 1.1031(b)-2
     1.1031(b)-2 Safe harbor for qualified intermediaries.
26:13.0.1.1.1.0.4.42SECTION 1.1031(c)-1
     1.1031(c)-1 Nonrecognition of loss.
26:13.0.1.1.1.0.4.43SECTION 1.1031(d)-1
     1.1031(d)-1 Property acquired upon a tax-free exchange.
26:13.0.1.1.1.0.4.44SECTION 1.1031(d)-1T
     1.1031(d)-1T Coordination of section 1060 with section 1031 (temporary).
26:13.0.1.1.1.0.4.45SECTION 1.1031(d)-2
     1.1031(d)-2 Treatment of assumption of liabilities.
26:13.0.1.1.1.0.4.46SECTION 1.1031(e)-1
     1.1031(e)-1 Exchange of livestock of different sexes.
26:13.0.1.1.1.0.4.47SECTION 1.1031(j)-1
     1.1031(j)-1 Exchanges of multiple properties.
26:13.0.1.1.1.0.4.48SECTION 1.1031(k)-1
     1.1031(k)-1 Treatment of deferred exchanges.
26:13.0.1.1.1.0.4.49SECTION 1.1032-1
     1.1032-1 Disposition by a corporation of its own capital stock.
26:13.0.1.1.1.0.4.50SECTION 1.1032-2
     1.1032-2 Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
26:13.0.1.1.1.0.4.51SECTION 1.1032-3
     1.1032-3 Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
26:13.0.1.1.1.0.4.52SECTION 1.1033(a)-1
     1.1033(a)-1 Involuntary conversions; nonrecognition of gain.
26:13.0.1.1.1.0.4.53SECTION 1.1033(a)-2
     1.1033(a)-2 Involuntary conversion into similar property, into money or into dissimilar property.
26:13.0.1.1.1.0.4.54SECTION 1.1033(a)-3
     1.1033(a)-3 Involuntary conversion of principal residence.
26:13.0.1.1.1.0.4.55SECTION 1.1033(b)-1
     1.1033(b)-1 Basis of property acquired as a result of an involuntary conversion.
26:13.0.1.1.1.0.4.56SECTION 1.1033(c)-1
     1.1033(c)-1 Disposition of excess property within irrigation project deemed to be involuntary conversion.
26:13.0.1.1.1.0.4.57SECTION 1.1033(d)-1
     1.1033(d)-1 Destruction or disposition of livestock because of disease.
26:13.0.1.1.1.0.4.58SECTION 1.1033(e)-1
     1.1033(e)-1 Sale or exchange of livestock solely on account of drought.
26:13.0.1.1.1.0.4.59SECTION 1.1033(g)-1
     1.1033(g)-1 Condemnation of real property held for productive use in trade or business or for investment.
26:13.0.1.1.1.0.4.60SECTION 1.1033(h)-1
     1.1033(h)-1 Effective date.
26:13.0.1.1.1.0.4.61SECTION 1.1035-1
     1.1035-1 Certain exchanges of insurance policies.
26:13.0.1.1.1.0.4.62SECTION 1.1036-1
     1.1036-1 Stock for stock of the same corporation.
26:13.0.1.1.1.0.4.63SECTION 1.1037-1
     1.1037-1 Certain exchanges of United States obligations.
26:13.0.1.1.1.0.4.64SECTION 1.1038-1
     1.1038-1 Reacquisitions of real property in satisfaction of indebtedness.
26:13.0.1.1.1.0.4.65SECTION 1.1038-2
     1.1038-2 Reacquisition and resale of property used as a principal residence.
26:13.0.1.1.1.0.4.66SECTION 1.1038-3
     1.1038-3 Election to have section 1038 apply for taxable years beginning after December 31, 1957.
26:13.0.1.1.1.0.4.67SECTION 1.1039-1
     1.1039-1 Certain sales of low-income housing projects.
26:13.0.1.1.1.0.4.68SECTION 1.1041-1T
     1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporary).
26:13.0.1.1.1.0.4.69SECTION 1.1041-2
     1.1041-2 Redemptions of stock.
26:13.0.1.1.1.0.4.70SECTION 1.1042-1T
     1.1042-1T Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
26:13.0.1.1.1.0.4.71SECTION 1.1044(a)-1
     1.1044(a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
26:13.0.1.1.1.0.4.72SECTION 1.1045-1
     1.1045-1 Application to partnerships.
26:13.0.1.1.1.0.5SUBJGRP 5
  Special Rules
26:13.0.1.1.1.0.5.73SECTION 1.1051-1
     1.1051-1 Basis of property acquired during affiliation.
26:13.0.1.1.1.0.5.74SECTION 1.1052-1
     1.1052-1 Basis of property established by Revenue Act of 1932.
26:13.0.1.1.1.0.5.75SECTION 1.1052-2
     1.1052-2 Basis of property established by Revenue Act of 1934.
26:13.0.1.1.1.0.5.76SECTION 1.1052-3
     1.1052-3 Basis of property established by the Internal Revenue Code of 1939.
26:13.0.1.1.1.0.5.77SECTION 1.1053-1
     1.1053-1 Property acquired before March 1, 1913.
26:13.0.1.1.1.0.5.78SECTION 1.1054-1
     1.1054-1 Certain stock of Federal National Mortgage Association.
26:13.0.1.1.1.0.5.79SECTION 1.1055-1
     1.1055-1 General rule with respect to redeemable ground rents.
26:13.0.1.1.1.0.5.80SECTION 1.1055-2
     1.1055-2 Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent.
26:13.0.1.1.1.0.5.81SECTION 1.1055-3
     1.1055-3 Basis of real property held subject to liabilities under a redeemable ground rent.
26:13.0.1.1.1.0.5.82SECTION 1.1055-4
     1.1055-4 Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963.
26:13.0.1.1.1.0.5.83SECTION 1.1059(e)-1
     1.1059(e)-1 Non-pro rata redemptions.
26:13.0.1.1.1.0.5.84SECTION 1.1059A-1
     1.1059A-1 Limitation on taxpayer's basis or inventory cost in property imported from related persons.
26:13.0.1.1.1.0.5.85SECTION 1.1060-1
     1.1060-1 Special allocation rules for certain asset acquisitions.
26:13.0.1.1.1.0.6SUBJGRP 6
  Changes To Effectuate F.C.C. Policy
26:13.0.1.1.1.0.6.86SECTION 1.1071-1
     1.1071-1 Gain from sale or exchange to effectuate policies of Federal Communications Commission.
26:13.0.1.1.1.0.6.87SECTION 1.1071-2
     1.1071-2 Nature and effect of election.
26:13.0.1.1.1.0.6.88SECTION 1.1071-3
     1.1071-3 Reduction of basis of property pursuant to election under section 1071.
26:13.0.1.1.1.0.6.89SECTION 1.1071-4
     1.1071-4 Manner of election.
26:13.0.1.1.1.0.7SUBJGRP 7
  Exchanges in Obedience to S.E.C. Orders
26:13.0.1.1.1.0.7.90SECTION 1.1081-1
     1.1081-1 Terms used.
26:13.0.1.1.1.0.7.91SECTION 1.1081-2
     1.1081-2 Purpose and scope of exception.
26:13.0.1.1.1.0.7.92SECTION 1.1081-3
     1.1081-3 Exchanges of stock or securities solely for stock or securities.
26:13.0.1.1.1.0.7.93SECTION 1.1081-4
     1.1081-4 Exchanges of property for property by corporations.
26:13.0.1.1.1.0.7.94SECTION 1.1081-5
     1.1081-5 Distribution solely of stock or securities.
26:13.0.1.1.1.0.7.95SECTION 1.1081-6
     1.1081-6 Transfers within system group.
26:13.0.1.1.1.0.7.96SECTION 1.1081-7
     1.1081-7 Sale of stock or securities received upon exchange by members of system group.
26:13.0.1.1.1.0.7.97SECTION 1.1081-8
     1.1081-8 Exchanges in which money or other nonexempt property is received.
26:13.0.1.1.1.0.7.98SECTION 1.1081-9
     1.1081-9 Requirements with respect to order of Securities and Exchange Commission.
26:13.0.1.1.1.0.7.99SECTION 1.1081-10
     1.1081-10 Nonapplication of other provisions of the Internal Revenue Code of 1954.
26:13.0.1.1.1.0.7.100SECTION 1.1081-11
     1.1081-11 Records to be kept and information to be filed with returns.
26:13.0.1.1.1.0.7.101SECTION 1.1082-1
     1.1082-1 Basis for determining gain or loss.
26:13.0.1.1.1.0.7.102SECTION 1.1082-2
     1.1082-2 Basis of property acquired upon exchanges under section 1081 (a) or (e).
26:13.0.1.1.1.0.7.103SECTION 1.1082-3
     1.1082-3 Reduction of basis of property by reason of gain not recognized under section 1081(b).
26:13.0.1.1.1.0.7.104SECTION 1.1082-4
     1.1082-4 Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities.
26:13.0.1.1.1.0.7.105SECTION 1.1082-5
     1.1082-5 Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2).
26:13.0.1.1.1.0.7.106SECTION 1.1082-6
     1.1082-6 Basis of property acquired under section 1081(d) in transactions between corporations of the same system group.
26:13.0.1.1.1.0.7.107SECTION 1.1083-1
     1.1083-1 Definitions.
26:13.0.1.1.1.0.8SUBJGRP 8
  Wash Sales of Stock or Securities
26:13.0.1.1.1.0.8.108SECTION 1.1091-1
     1.1091-1 Losses from wash sales of stock or securities.
26:13.0.1.1.1.0.8.109SECTION 1.1091-2
     1.1091-2 Basis of stock or securities acquired in “wash sales”.
26:13.0.1.1.1.0.8.110SECTION 1.1092(b)-1T
     1.1092(b)-1T Coordination of loss deferral rules and wash sale rules (temporary).
26:13.0.1.1.1.0.8.111SECTION 1.1092(b)-2T
     1.1092(b)-2T Treatment of holding periods and losses with respect to straddle positions (temporary).
26:13.0.1.1.1.0.8.112SECTION 1.1092(b)-3T
     1.1092(b)-3T Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary).
26:13.0.1.1.1.0.8.113SECTION 1.1092(b)-4T
     1.1092(b)-4T Mixed straddles; mixed straddle account (temporary).
26:13.0.1.1.1.0.8.114SECTION 1.1092(b)-5T
     1.1092(b)-5T Definitions (temporary).
26:13.0.1.1.1.0.8.115SECTION 1.1092(b)-6
     1.1092(b)-6 Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014.
26:13.0.1.1.1.0.8.116SECTION 1.1092(c)-1
     1.1092(c)-1 Qualified covered calls.
26:13.0.1.1.1.0.8.117SECTION 1.1092(c)-2
     1.1092(c)-2 Equity options with flexible terms.
26:13.0.1.1.1.0.8.118SECTION 1.1092(c)-3
     1.1092(c)-3 Qualifying over-the-counter options.
26:13.0.1.1.1.0.8.119SECTION 1.1092(c)-4
     1.1092(c)-4 Definitions.
26:13.0.1.1.1.0.8.120SECTION 1.1092(d)-1
     1.1092(d)-1 Definitions and special rules.
26:13.0.1.1.1.0.8.121SECTION 1.1092(d)-2
     1.1092(d)-2 Personal property.
26:13.0.1.1.1.0.8.122SECTION 1.1201-1
     1.1201-1 Alternative tax.
26:13.0.1.1.1.0.8.123SECTION 1.1202-0
     1.1202-0 Table of contents.
26:13.0.1.1.1.0.8.124SECTION 1.1202-1
     1.1202-1 Deduction for capital gains.
26:13.0.1.1.1.0.8.125SECTION 1.1202-2
     1.1202-2 Qualified small business stock; effect of redemptions.
26:13.0.1.1.1.0.9SUBJGRP 9
  Treatment of Capital Losses
26:13.0.1.1.1.0.9.126SECTION 1.1211-1
     1.1211-1 Limitation on capital losses.
26:13.0.1.1.1.0.9.127SECTION 1.1212-1
     1.1212-1 Capital loss carryovers and carrybacks.
26:13.0.1.1.1.0.10SUBJGRP 10
  General Rules for Determining Capital Gains and Losses
26:13.0.1.1.1.0.10.128SECTION 1.1221-1
     1.1221-1 Meaning of terms.
26:13.0.1.1.1.0.10.129SECTION 1.1221-2
     1.1221-2 Hedging transactions.
26:13.0.1.1.1.0.10.130SECTION 1.1221-3
     1.1221-3 Time and manner for electing capital asset treatment for certain self-created musical works.
26:13.0.1.1.1.0.10.131SECTION 1.1222-1
     1.1222-1 Other terms relating to capital gains and losses.
26:13.0.1.1.1.0.10.132SECTION 1.1223-1
     1.1223-1 Determination of period for which capital assets are held.
26:13.0.1.1.1.0.10.133SECTION 1.1223-3
     1.1223-3 Rules relating to the holding periods of partnership interests.
26:13.0.1.1.1.0.11SUBJGRP 11
  Special Rules for Determining Capital Gains and Losses
26:13.0.1.1.1.0.11.134SECTION 1.1231-1
     1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business.
26:13.0.1.1.1.0.11.135SECTION 1.1231-2
     1.1231-2 Livestock held for draft, breeding, dairy, or sporting purposes.
26:13.0.1.1.1.0.11.136SECTION 1.1232-1
     1.1232-1 Bonds and other evidences of indebtedness; scope of section.
26:13.0.1.1.1.0.11.137SECTION 1.1232-2
     1.1232-2 [Reserved]
26:13.0.1.1.1.0.11.138SECTION 1.1232-3
     1.1232-3 Gain upon sale or exchange of obligations issued at a discount after December 31, 1954.
26:13.0.1.1.1.0.11.139SECTION 1.1232-3A
     1.1232-3A Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969.
26:13.0.1.1.1.0.11.140SECTION 1.1233-1
     1.1233-1 Gains and losses from short sales.
26:13.0.1.1.1.0.11.141SECTION 1.1233-2
     1.1233-2 Hedging transactions.
26:13.0.1.1.1.0.11.142SECTION 1.1234-1
     1.1234-1 Options to buy or sell.
26:13.0.1.1.1.0.11.143SECTION 1.1234-2
     1.1234-2 Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976.
26:13.0.1.1.1.0.11.144SECTION 1.1234-3
     1.1234-3 Special rules for the treatment of grantors of certain options granted after September 1, 1976.
26:13.0.1.1.1.0.11.145SECTION 1.1234-4
     1.1234-4 Hedging transactions.
26:13.0.1.1.1.0.11.146SECTION 1.1235-1
     1.1235-1 Sale or exchange of patents.
26:13.0.1.1.1.0.11.147SECTION 1.1235-2
     1.1235-2 Definition of terms.
26:13.0.1.1.1.0.11.148SECTION 1.1236-1
     1.1236-1 Dealers in securities.
26:13.0.1.1.1.0.11.149SECTION 1.1237-1
     1.1237-1 Real property subdivided for sale.
26:13.0.1.1.1.0.11.150SECTION 1.1238-1
     1.1238-1 Amortization in excess of depreciation.
26:13.0.1.1.1.0.11.151SECTION 1.1239-1
     1.1239-1 Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976.
26:13.0.1.1.1.0.11.152SECTION 1.1239-2
     1.1239-2 Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976.
26:13.0.1.1.1.0.11.153SECTION 1.1240-1
     1.1240-1 Capital gains treatment of certain termination payments.
26:13.0.1.1.1.0.11.154SECTION 1.1241-1
     1.1241-1 Cancellation of lease or distributor's agreement.
26:13.0.1.1.1.0.11.155SECTION 1.1242-1
     1.1242-1 Losses on small business investment company stock.
26:13.0.1.1.1.0.11.156SECTION 1.1243-1
     1.1243-1 Loss of small business investment company.
26:13.0.1.1.1.0.11.157SECTION 1.1244(a)-1
     1.1244(a)-1 Loss on small business stock treated as ordinary loss.
26:13.0.1.1.1.0.11.158SECTION 1.1244(b)-1
     1.1244(b)-1 Annual limitation.
26:13.0.1.1.1.0.11.159SECTION 1.1244(c)-1
     1.1244(c)-1 Section 1244 stock defined.
26:13.0.1.1.1.0.11.160SECTION 1.1244(c)-2
     1.1244(c)-2 Small business corporation defined.
26:13.0.1.1.1.0.11.161SECTION 1.1244(d)-1
     1.1244(d)-1 Contributions of property having basis in excess of value.
26:13.0.1.1.1.0.11.162SECTION 1.1244(d)-2
     1.1244(d)-2 Increases in basis of section 1244 stock.
26:13.0.1.1.1.0.11.163SECTION 1.1244(d)-3
     1.1244(d)-3 Stock dividend, recapitalizations, changes in name, etc.
26:13.0.1.1.1.0.11.164SECTION 1.1244(d)-4
     1.1244(d)-4 Net operating loss deduction.
26:13.0.1.1.1.0.11.165SECTION 1.1244(e)-1
     1.1244(e)-1 Records to be kept.
26:13.0.1.1.1.0.11.166SECTION 1.1245-1
     1.1245-1 General rule for treatment of gain from dispositions of certain depreciable property.
26:13.0.1.1.1.0.11.167SECTION 1.1245-2
     1.1245-2 Definition of recomputed basis.
26:13.0.1.1.1.0.11.168SECTION 1.1245-3
     1.1245-3 Definition of section 1245 property.
26:13.0.1.1.1.0.11.169SECTION 1.1245-4
     1.1245-4 Exceptions and limitations.
26:13.0.1.1.1.0.11.170SECTION 1.1245-5
     1.1245-5 Adjustments to basis.
26:13.0.1.1.1.0.11.171SECTION 1.1245-6
     1.1245-6 Relation of section 1245 to other sections.
26:13.0.1.1.1.0.11.172SECTION 1.1248-1
     1.1248-1 Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.
26:13.0.1.1.1.0.11.173SECTION 1.1248-2
     1.1248-2 Earnings and profits attributable to a block of stock in simple cases.
26:13.0.1.1.1.0.11.174SECTION 1.1248-3
     1.1248-3 Earnings and profits attributable to stock in complex cases.
26:13.0.1.1.1.0.11.175SECTION 1.1248-4
     1.1248-4 Limitation on tax applicable to individuals.
26:13.0.1.1.1.0.11.176SECTION 1.1248-5
     1.1248-5 Stock ownership requirements for less developed country corporations.
26:13.0.1.1.1.0.11.177SECTION 1.1248-6
     1.1248-6 Sale or exchange of stock in certain domestic corporations.
26:13.0.1.1.1.0.11.178SECTION 1.1248-7
     1.1248-7 Taxpayer to establish earnings and profits and foreign taxes.
26:13.0.1.1.1.0.11.179SECTION 1.1248-8
     1.1248-8 Earnings and profits attributable to stock following certain non-recognition transactions.
26:13.0.1.1.1.0.11.180SECTION 1.1248(f)-1
     1.1248(f)-1 Certain nonrecognition distributions.
26:13.0.1.1.1.0.11.181SECTION 1.1248(f)-2
     1.1248(f)-2 Exceptions for certain distributions and attribution rules.
26:13.0.1.1.1.0.11.182SECTION 1.1248(f)-3
     1.1248(f)-3 Reasonable cause and effective/applicability dates.
26:13.0.1.1.1.0.11.183SECTION 1.1249-1
     1.1249-1 Gain from certain sales or exchanges of patents, etc., to foreign corporations.
26:13.0.1.1.1.0.11.184SECTION 1.1250-1
     1.1250-1 Gain from dispositions of certain depreciable realty.
26:13.0.1.1.1.0.11.185SECTION 1.1250-2
     1.1250-2 Additional depreciation defined.
26:13.0.1.1.1.0.11.186SECTION 1.1250-3
     1.1250-3 Exceptions and limitations.
26:13.0.1.1.1.0.11.187SECTION 1.1250-4
     1.1250-4 Holding period.
26:13.0.1.1.1.0.11.188SECTION 1.1250-5
     1.1250-5 Property with two or more elements.
26:13.0.1.1.1.0.11.189SECTION 1.1251-1
     1.1251-1 General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income.
26:13.0.1.1.1.0.11.190SECTION 1.1251-2
     1.1251-2 Excess deductions account.
26:13.0.1.1.1.0.11.191SECTION 1.1251-3
     1.1251-3 Definitions relating to section 1251.
26:13.0.1.1.1.0.11.192SECTION 1.1251-4
     1.1251-4 Exceptions and limitations.
26:13.0.1.1.1.0.11.193SECTION 1.1252-1
     1.1252-1 General rule for treatment of gain from disposition of farm land.
26:13.0.1.1.1.0.11.194SECTION 1.1252-2
     1.1252-2 Special rules.
26:13.0.1.1.1.0.11.195SECTION 1.1254-0
     1.1254-0 Table of contents for section 1254 recapture rules.
26:13.0.1.1.1.0.11.196SECTION 1.1254-1
     1.1254-1 Treatment of gain from disposition of natural resource recapture property.
26:13.0.1.1.1.0.11.197SECTION 1.1254-2
     1.1254-2 Exceptions and limitations.
26:13.0.1.1.1.0.11.198SECTION 1.1254-3
     1.1254-3 Section 1254 costs immediately after certain acquisitions.
26:13.0.1.1.1.0.11.199SECTION 1.1254-4
     1.1254-4 Special rules for S corporations and their shareholders.
26:13.0.1.1.1.0.11.200SECTION 1.1254-5
     1.1254-5 Special rules for partnerships and their partners.
26:13.0.1.1.1.0.11.201SECTION 1.1254-6
     1.1254-6 Effective/applicability date.
26:13.0.1.1.1.0.11.202SECTION 1.1256(e)-1
     1.1256(e)-1 Identification of hedging transactions.
26:13.0.1.1.1.0.11.203SECTION 1.1258-1
     1.1258-1 Netting rule for certain conversion transactions.
26:13.0.1.1.1.0.11.204SECTION 1.1271-0
     1.1271-0 Original issue discount; effective date; table of contents.
26:13.0.1.1.1.0.11.205SECTION 1.1271-1
     1.1271-1 Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments.
26:13.0.1.1.1.0.11.206SECTION 1.1272-1
     1.1272-1 Current inclusion of OID in income.
26:13.0.1.1.1.0.11.207SECTION 1.1272-2
     1.1272-2 Treatment of debt instruments purchased at a premium.
26:13.0.1.1.1.0.11.208SECTION 1.1272-3
     1.1272-3 Election by a holder to treat all interest on a debt instrument as OID.
26:13.0.1.1.1.0.11.209SECTION 1.1273-1
     1.1273-1 Definition of OID.
26:13.0.1.1.1.0.11.210SECTION 1.1273-2
     1.1273-2 Determination of issue price and issue date.
26:13.0.1.1.1.0.11.211SECTION 1.1274-1
     1.1274-1 Debt instruments to which section 1274 applies.
26:13.0.1.1.1.0.11.212SECTION 1.1274-2
     1.1274-2 Issue price of debt instruments to which section 1274 applies.
26:13.0.1.1.1.0.11.213SECTION 1.1274-3
     1.1274-3 Potentially abusive situations defined.
26:13.0.1.1.1.0.11.214SECTION 1.1274-4
     1.1274-4 Test rate.
26:13.0.1.1.1.0.11.215SECTION 1.1274-5
     1.1274-5 Assumptions.
26:13.0.1.1.1.0.11.216SECTION 1.1274A-1
     1.1274A-1 Special rules for certain transactions where stated principal amount does not exceed $2,800,000.
26:13.0.1.1.1.0.11.217SECTION 1.1275-1
     1.1275-1 Definitions.
26:13.0.1.1.1.0.11.218SECTION 1.1275-2
     1.1275-2 Special rules relating to debt instruments.
26:13.0.1.1.1.0.11.219SECTION 1.1275-3
     1.1275-3 OID information reporting requirements.
26:13.0.1.1.1.0.11.220SECTION 1.1275-4
     1.1275-4 Contingent payment debt instruments.
26:13.0.1.1.1.0.11.221SECTION 1.1275-5
     1.1275-5 Variable rate debt instruments.
26:13.0.1.1.1.0.11.222SECTION 1.1275-6
     1.1275-6 Integration of qualifying debt instruments.
26:13.0.1.1.1.0.11.223SECTION 1.1275-7
     1.1275-7 Inflation-indexed debt instruments.
26:13.0.1.1.1.0.11.224SECTION 1.1286-1
     1.1286-1 Tax treatment of certain stripped bonds and stripped coupons.
26:13.0.1.1.1.0.11.225SECTION 1.1286-2
     1.1286-2 Stripped inflation-protected debt instruments.
26:13.0.1.1.1.0.11.226SECTION 1.1287-1
     1.1287-1 Denial of capital gains treatment for gains on registration-required obligations not in registered form.
26:13.0.1.1.1.0.11.227SECTION 1.1288-1
     1.1288-1 Adjustment of applicable Federal rate for tax-exempt obligations.
26:13.0.1.1.1.0.11.228SECTION 1.1291-0
     1.1291-0 Treatment of shareholders of certain passive foreign investment companies; table of contents.
26:13.0.1.1.1.0.11.229SECTION 1.1291-1
     1.1291-1 Taxation of U.S. persons that are shareholders of section 1291 funds.
26:13.0.1.1.1.0.11.230SECTION 1.1291-9
     1.1291-9 Deemed dividend election.
26:13.0.1.1.1.0.11.231SECTION 1.1291-10
     1.1291-10 Deemed sale election.
26:13.0.1.1.1.0.11.232SECTION 1.1293-0
     1.1293-0 Table of contents.
26:13.0.1.1.1.0.11.233SECTION 1.1293-1
     1.1293-1 Current taxation of income from qualified electing funds.
26:13.0.1.1.1.0.11.234SECTION 1.1294-0
     1.1294-0 Table of contents.
26:13.0.1.1.1.0.11.235SECTION 1.1294-1T
     1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
26:13.0.1.1.1.0.11.236SECTION 1.1295-0
     1.1295-0 Table of contents.
26:13.0.1.1.1.0.11.237SECTION 1.1295-1
     1.1295-1 Qualified electing funds.
26:13.0.1.1.1.0.11.238SECTION 1.1295-3
     1.1295-3 Retroactive elections.
26:13.0.1.1.1.0.11.239SECTION 1.1296-1
     1.1296-1 Mark to market election for marketable stock.
26:13.0.1.1.1.0.11.240SECTION 1.1296-2
     1.1296-2 Definition of marketable stock.
26:13.0.1.1.1.0.11.241SECTION 1.1297-0
     1.1297-0 Table of contents.
26:13.0.1.1.1.0.11.242SECTION 1.1297-3
     1.1297-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
26:13.0.1.1.1.0.11.243SECTION 1.1298-0
     1.1298-0 Passive foreign investment company - table of contents.
26:13.0.1.1.1.0.11.244SECTION 1.1298-1
     1.1298-1 Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company.
26:13.0.1.1.1.0.11.245SECTION 1.1298-3
     1.1298-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.
26:13.0.1.1.1.0.12SUBJGRP 12
  Income Averaging
26:13.0.1.1.1.0.12.246SECTION 1.1301-1
     1.1301-1 Averaging of farm and fishing income.
26:13.0.1.1.1.0.13SUBJGRP 13
  Readjustment of Tax Between Years and Special Limitations
26:13.0.1.1.1.0.13.247SECTION 1.1311(a)-1
     1.1311(a)-1 Introduction.
26:13.0.1.1.1.0.13.248SECTION 1.1311(a)-2
     1.1311(a)-2 Purpose and scope of section 1311.
26:13.0.1.1.1.0.13.249SECTION 1.1311(b)-1
     1.1311(b)-1 Maintenance of an inconsistent position.
26:13.0.1.1.1.0.13.250SECTION 1.1311(b)-2
     1.1311(b)-2 Correction not barred at time of erroneous action.
26:13.0.1.1.1.0.13.251SECTION 1.1311(b)-3
     1.1311(b)-3 Existence of relationship in case of adjustment by way of deficiency assessment.
26:13.0.1.1.1.0.13.252SECTION 1.1312-1
     1.1312-1 Double inclusion of an item of gross income.
26:13.0.1.1.1.0.13.253SECTION 1.1312-2
     1.1312-2 Double allowance of a deduction or credit.
26:13.0.1.1.1.0.13.254SECTION 1.1312-3
     1.1312-3 Double exclusion of an item of gross income.
26:13.0.1.1.1.0.13.255SECTION 1.1312-4
     1.1312-4 Double disallowance of a deduction or credit.
26:13.0.1.1.1.0.13.256SECTION 1.1312-5
     1.1312-5 Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
26:13.0.1.1.1.0.13.257SECTION 1.1312-6
     1.1312-6 Correlative deductions and credits for certain related corporations.
26:13.0.1.1.1.0.13.258SECTION 1.1312-7
     1.1312-7 Basis of property after erroneous treatment of a prior transaction.
26:13.0.1.1.1.0.13.259SECTION 1.1312-8
     1.1312-8 Law applicable in determination of error.
26:13.0.1.1.1.0.13.260SECTION 1.1313(a)-1
     1.1313(a)-1 Decision by Tax Court or other court as a determination.
26:13.0.1.1.1.0.13.261SECTION 1.1313(a)-2
     1.1313(a)-2 Closing agreement as a determination.
26:13.0.1.1.1.0.13.262SECTION 1.1313(a)-3
     1.1313(a)-3 Final disposition of claim for refund as a determination.
26:13.0.1.1.1.0.13.263SECTION 1.1313(a)-4
     1.1313(a)-4 Agreement pursuant to section 1313(a)(4) as a determination.
26:13.0.1.1.1.0.13.264SECTION 1.1313(c)-1
     1.1313(c)-1 Related taxpayer.
26:13.0.1.1.1.0.13.265SECTION 1.1314(a)-1
     1.1314(a)-1 Ascertainment of amount of adjustment in year of error.
26:13.0.1.1.1.0.13.266SECTION 1.1314(a)-2
     1.1314(a)-2 Adjustment to other barred taxable years.
26:13.0.1.1.1.0.13.267SECTION 1.1314(b)-1
     1.1314(b)-1 Method of adjustment.
26:13.0.1.1.1.0.13.268SECTION 1.1314(c)-1
     1.1314(c)-1 Adjustment unaffected by other items.
26:13.0.1.1.1.0.14SUBJGRP 14
  Involuntary Liquidation and Replacement of Lifo Inventories
26:13.0.1.1.1.0.14.269SECTION 1.1321-1
     1.1321-1 Involuntary liquidation of lifo inventories.
26:13.0.1.1.1.0.14.270SECTION 1.1321-2
     1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations.
26:13.0.1.1.1.0.15SUBJGRP 15
  War Loss Recoveries
26:13.0.1.1.1.0.15.271SECTION 1.1331-1
     1.1331-1 Recoveries in respect of war losses.
26:13.0.1.1.1.0.15.272SECTION 1.1332-1
     1.1332-1 Inclusion in gross income of war loss recoveries.
26:13.0.1.1.1.0.15.273SECTION 1.1333-1
     1.1333-1 Tax adjustment measured by prior benefits.
26:13.0.1.1.1.0.15.274SECTION 1.1334-1
     1.1334-1 Restoration of value of investments.
26:13.0.1.1.1.0.15.275SECTION 1.1335-1
     1.1335-1 Elective method; time and manner of making election and effect thereof.
26:13.0.1.1.1.0.15.276SECTION 1.1336-1
     1.1336-1 Basis of recovered property.
26:13.0.1.1.1.0.15.277SECTION 1.1337-1
     1.1337-1 Determination of tax benefits from allowable deductions.
26:13.0.1.1.1.0.16SUBJGRP 16
  Claim of Right
26:13.0.1.1.1.0.16.278SECTION 1.1341-1
     1.1341-1 Restoration of amounts received or accrued under claim of right.
26:13.0.1.1.1.0.16.279SECTION 1.1342-1
     1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
26:13.0.1.1.1.0.17SUBJGRP 17
  Other Limitations
26:13.0.1.1.1.0.17.280SECTION 1.1346-1
     1.1346-1 Recovery of unconstitutional taxes.
26:13.0.1.1.1.0.17.281SECTION 1.1347-1
     1.1347-1 Tax on certain amounts received from the United States.
26:13.0.1.1.1.0.17.282SECTION 1.1348-1
     1.1348-1 Fifty-percent maximum tax on earned income.
26:13.0.1.1.1.0.17.283SECTION 1.1348-2
     1.1348-2 Computation of the fifty-percent maximum tax on earned income.
26:13.0.1.1.1.0.17.284SECTION 1.1348-3
     1.1348-3 Definitions.
26:13.0.1.1.1.0.18SUBJGRP 18
  Small Business Corporations and Their Shareholders
26:13.0.1.1.1.0.18.285SECTION 1.1361-0
     1.1361-0 Table of contents.
26:13.0.1.1.1.0.18.286SECTION 1.1361-1
     1.1361-1 S corporation defined.
26:13.0.1.1.1.0.18.287SECTION 1.1361-2
     1.1361-2 Definitions relating to S corporation subsidiaries.
26:13.0.1.1.1.0.18.288SECTION 1.1361-3
     1.1361-3 QSub election.
26:13.0.1.1.1.0.18.289SECTION 1.1361-4
     1.1361-4 Effect of QSub election.
26:13.0.1.1.1.0.18.290SECTION 1.1361-5
     1.1361-5 Termination of QSub election.
26:13.0.1.1.1.0.18.291SECTION 1.1361-6
     1.1361-6 Effective date.
26:13.0.1.1.1.0.18.292SECTION 1.1362-0
     1.1362-0 Table of contents.
26:13.0.1.1.1.0.18.293SECTION 1.1362-1
     1.1362-1 Election to be an S corporation.
26:13.0.1.1.1.0.18.294SECTION 1.1362-2
     1.1362-2 Termination of election.
26:13.0.1.1.1.0.18.295SECTION 1.1362-3
     1.1362-3 Treatment of S termination year.
26:13.0.1.1.1.0.18.296SECTION 1.1362-4
     1.1362-4 Inadvertent terminations and inadvertently invalid elections.
26:13.0.1.1.1.0.18.297SECTION 1.1362-5
     1.1362-5 Election after termination.
26:13.0.1.1.1.0.18.298SECTION 1.1362-6
     1.1362-6 Elections and consents.
26:13.0.1.1.1.0.18.299SECTION 1.1362-7
     1.1362-7 Effective dates.
26:13.0.1.1.1.0.18.300SECTION 1.1362-8
     1.1362-8 Dividends received from affiliated subsidiaries.
26:13.0.1.1.1.0.18.301SECTION 1.1363-1
     1.1363-1 Effect of election on corporation.
26:13.0.1.1.1.0.18.302SECTION 1.1363-2
     1.1363-2 Recapture of LIFO benefits.
26:13.0.1.1.1.0.18.303SECTION 1.1366-0
     1.1366-0 Table of contents.
26:13.0.1.1.1.0.18.304SECTION 1.1366-1
     1.1366-1 Shareholder's share of items of an S corporation.
26:13.0.1.1.1.0.18.305SECTION 1.1366-2
     1.1366-2 Limitations on deduction of passthrough items of an S corporation to its shareholders.
26:13.0.1.1.1.0.18.306SECTION 1.1366-3
     1.1366-3 Treatment of family groups.
26:13.0.1.1.1.0.18.307SECTION 1.1366-4
     1.1366-4 Special rules limiting the passthrough of certain items of an S corporation to its shareholders.
26:13.0.1.1.1.0.18.308SECTION 1.1366-5
     1.1366-5 Effective/applicability date.
26:13.0.1.1.1.0.18.309SECTION 1.1367-0
     1.1367-0 Table of contents.
26:13.0.1.1.1.0.18.310SECTION 1.1367-1
     1.1367-1 Adjustments to basis of shareholder's stock in an S corporation.
26:13.0.1.1.1.0.18.311SECTION 1.1367-2
     1.1367-2 Adjustments to basis of indebtedness to shareholder.
26:13.0.1.1.1.0.18.312SECTION 1.1367-3
     1.1367-3 Effective/Applicability date.
26:13.0.1.1.1.0.18.313SECTION 1.1368-0
     1.1368-0 Table of contents.
26:13.0.1.1.1.0.18.314SECTION 1.1368-1
     1.1368-1 Distributions by S corporations.
26:13.0.1.1.1.0.18.315SECTION 1.1368-2
     1.1368-2 Accumulated adjustments account (AAA).
26:13.0.1.1.1.0.18.316SECTION 1.1368-3
     1.1368-3 Examples.
26:13.0.1.1.1.0.18.317SECTION 1.1368-4
     1.1368-4 Effective date and transition rule.
26:13.0.1.1.1.0.18.318SECTION 1.1374-0
     1.1374-0 Table of contents.
26:13.0.1.1.1.0.18.319SECTION 1.1374-1
     1.1374-1 General rules and definitions.
26:13.0.1.1.1.0.18.320SECTION 1.1374-2
     1.1374-2 Net recognized built-in gain.
26:13.0.1.1.1.0.18.321SECTION 1.1374-3
     1.1374-3 Net unrealized built-in gain.
26:13.0.1.1.1.0.18.322SECTION 1.1374-4
     1.1374-4 Recognized built-in gain or loss.
26:13.0.1.1.1.0.18.323SECTION 1.1374-5
     1.1374-5 Loss carryforwards.
26:13.0.1.1.1.0.18.324SECTION 1.1374-6
     1.1374-6 Credits and credit carryforwards.
26:13.0.1.1.1.0.18.325SECTION 1.1374-7
     1.1374-7 Inventory.
26:13.0.1.1.1.0.18.326SECTION 1.1374-8
     1.1374-8 Section 1374(d)(8) transactions.
26:13.0.1.1.1.0.18.327SECTION 1.1374-9
     1.1374-9 Anti-stuffing rule.
26:13.0.1.1.1.0.18.328SECTION 1.1374-10
     1.1374-10 Effective date and additional rules.
26:13.0.1.1.1.0.18.329SECTION 1.1375-1
     1.1375-1 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts.
26:13.0.1.1.1.0.18.330SECTION 1.1377-0
     1.1377-0 Table of contents.
26:13.0.1.1.1.0.18.331SECTION 1.1377-1
     1.1377-1 Pro rata share.
26:13.0.1.1.1.0.18.332SECTION 1.1377-2
     1.1377-2 Post-termination transition period.
26:13.0.1.1.1.0.18.333SECTION 1.1377-3
     1.1377-3 Effective dates.
26:13.0.1.1.1.0.18.334SECTION 1.1378-1
     1.1378-1 Taxable year of S corporation.
26:13.0.1.1.1.0.19SUBJGRP 19
  Section 1374 Before the Tax Reform Act of 1986
26:13.0.1.1.1.0.19.335SECTION 1.1374-1A
     1.1374-1A Tax imposed on certain capital gains.
26:13.0.1.1.1.0.20SUBJGRP 20
  Cooperatives and Their Patrons
26:13.0.1.1.1.0.20.336SECTION 1.1381-1
     1.1381-1 Organizations to which part applies.
26:13.0.1.1.1.0.20.337SECTION 1.1381-2
     1.1381-2 Tax on certain farmers' cooperatives.
26:13.0.1.1.1.0.20.338SECTION 1.1382-1
     1.1382-1 Taxable income of cooperatives; gross income.
26:13.0.1.1.1.0.20.339SECTION 1.1382-2
     1.1382-2 Taxable income of cooperatives; treatment of patronage dividends.
26:13.0.1.1.1.0.20.340SECTION 1.1382-3
     1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
26:13.0.1.1.1.0.20.341SECTION 1.1382-4
     1.1382-4 Taxable income of cooperatives; payment period for each taxable year.
26:13.0.1.1.1.0.20.342SECTION 1.1382-5
     1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements.
26:13.0.1.1.1.0.20.343SECTION 1.1382-6
     1.1382-6 Taxable income of cooperatives; treatment of earnings received after patronage occurred.
26:13.0.1.1.1.0.20.344SECTION 1.1382-7
     1.1382-7 Special rules applicable to cooperative associations exempt from tax before January 1, 1952.
26:13.0.1.1.1.0.20.345SECTION 1.1383-1
     1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of allocation.
26:13.0.1.1.1.0.21SUBJGRP 21
  Tax Treatment by Patrons of Patronage Dividends
26:13.0.1.1.1.0.21.346SECTION 1.1385-1
     1.1385-1 Amounts includible in patron's gross income.
26:13.0.1.1.1.0.22SUBJGRP 22
  Definitions; Special Rules
26:13.0.1.1.1.0.22.347SECTION 1.1388-1
     1.1388-1 Definitions and special rules.
26:13.0.1.1.1.0.22.348SECTION 1.1394-0
     1.1394-0 Table of contents.
26:13.0.1.1.1.0.22.349SECTION 1.1394-1
     1.1394-1 Enterprise zone facility bonds.
26:13.0.1.1.1.0.23SUBJGRP 23
  Empowerment Zone Employment Credit
26:13.0.1.1.1.0.23.350SECTION 1.1396-1
     1.1396-1 Qualified zone employees.
26:13.0.1.1.1.0.23.351SECTION 1.1397E-1
     1.1397E-1 Qualified zone academy bonds.
26:13.0.1.1.1.0.24SUBJGRP 24
  Rules Relating to Individuals' Title 11 Cases
26:13.0.1.1.1.0.24.352SECTION 1.1398-1
     1.1398-1 Treatment of passive activity losses and passive activity credits in individuals' title 11 cases.
26:13.0.1.1.1.0.24.353SECTION 1.1398-2
     1.1398-2 Treatment of section 465 losses in individuals' title 11 cases.
26:13.0.1.1.1.0.24.354SECTION 1.1398-3
     1.1398-3 Treatment of section 121 exclusion in individuals' title 11 cases.
26:13.0.1.1.1.0.24.355SECTION 1.1400L(b)-1
     1.1400L(b)-1 Additional first year depreciation deduction for qualified New York Liberty Zone property.
26:13.0.1.1.1.0.24.356SECTION 1.1400Z2-0
     1.1400Z2-0 Table of Contents.
26:13.0.1.1.1.0.24.357SECTION 1.1400Z2(a)-1
     1.1400Z2(a)-1 Deferring tax on capital gains by investing in opportunity zones.
26:13.0.1.1.1.0.24.358SECTION 1.1400Z2(b)-1
     1.1400Z2(b)-1 Inclusion of gains that have been deferred under section 1400Z-2(a).
26:13.0.1.1.1.0.24.359SECTION 1.1400Z2(c)-1
     1.1400Z2(c)-1 Investments held for at least 10 years.
26:13.0.1.1.1.0.24.360SECTION 1.1400Z2(d)-1
     1.1400Z2(d)-1 Qualified opportunity funds and qualified opportunity zone businesses.
26:13.0.1.1.1.0.24.361SECTION 1.1400Z2(d)-2
     1.1400Z2(d)-2 Qualified opportunity zone business property.
26:13.0.1.1.1.0.24.362SECTION 1.1400Z2(e)-1
     1.1400Z2(e)-1 [Reserved]
26:13.0.1.1.1.0.24.363SECTION 1.1400Z2(f)-1
     1.1400Z2(f)-1 Administrative rules- penalties, anti-abuse, etc.