Title 26

Volume 14 CHAPTER I

Chapter I - Internal Revenue Service, Department Of The Treasury (continued)

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

26:14.0.1.1SUBCHAP A
SUBCHAPTER A - INCOME TAX (CONTINUED)
26:14.0.1.1.1PART 1
   PART 1 - INCOME TAXES (CONTINUED)
26:14.0.1.1.1.0.1SUBJGRP 1
      Tax on Self-Employment Income
26:14.0.1.1.1.0.2SUBJGRP 2
      Net Investment Income Tax
26:14.0.1.1.1.0.3SUBJGRP 3
      Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
26:14.0.1.1.1.0.4SUBJGRP 4
      Tax-Free Covenant Bonds
26:14.0.1.1.1.0.5SUBJGRP 5
      Application of Withholding Provisions
26:14.0.1.1.1.0.6SUBJGRP 6
      Information Reporting by Foreign Financial Institutions
26:14.0.1.1.1.0.7SUBJGRP 7
      Mitigation of Effect of Renegotiation of Government Contracts
26:14.0.1.1.1.0.8SUBJGRP 8
      Consolidated Returns
26:14.0.1.1.1.0.9SUBJGRP 9
      Consolidated Return Regulations
26:14.0.1.1.1.0.10SUBJGRP 10
      Consolidated Tax Liability
26:14.0.1.1.1.0.11SUBJGRP 11
      Computation of Consolidated Taxable Income
26:14.0.1.1.1.0.12SUBJGRP 12
      Computation of Separate Taxable Income
26:14.0.1.1.1.0.13SUBJGRP 13
      Computation of Consolidated Items
26:14.0.1.1.1.0.14SUBJGRP 14
      Basis, Stock Ownership, and Earnings and Profits Rules
26:14.0.1.1.1.0.15SUBJGRP 15
      Special Taxes and Taxpayers
26:14.0.1.1.1.0.16SUBJGRP 16
      Administrative Provisions and Other Rules
26:14.0.1.1.1.0.17SUBJGRP 17
      Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999
26:14.0.1.1.1.0.18SUBJGRP 18
      Regulations Applicable to Taxable Years Before January 1, 1997
26:14.0.1.1.1.0.19SUBJGRP 19
      Regulations Applicable to Taxable Years Beginning Before June 28, 2002
26:14.0.1.1.1.0.20SUBJGRP 20
      Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015
26:14.0.1.1.1.0.21SUBJGRP 21
      Regulations Applicable to Taxable Years Before January 1, 1997
26:14.0.1.1.1.0.22SUBJGRP 22
      Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999
26:14.0.1.1.1.0.23SUBJGRP 23
      Dual Consolidated Losses Incurred in Taxable Years Beginning Before October 1, 1992