Title 26

Volume 14 CHAPTER I SUBCHAP 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
26:14.0.1.1.1.0.1.1SECTION 1.1401-1
     1.1401-1 Tax on self-employment income.
26:14.0.1.1.1.0.1.2SECTION 1.1402(a)-1
     1.1402(a)-1 Definition of net earnings from self-employment.
26:14.0.1.1.1.0.1.3SECTION 1.1402(a)-2
     1.1402(a)-2 Computation of net earnings from self-employment.
26:14.0.1.1.1.0.1.4SECTION 1.1402(a)-3
     1.1402(a)-3 Special rules for computing net earnings from self-employment.
26:14.0.1.1.1.0.1.5SECTION 1.1402(a)-4
     1.1402(a)-4 Rentals from real estate.
26:14.0.1.1.1.0.1.6SECTION 1.1402(a)-5
     1.1402(a)-5 Dividends and interest.
26:14.0.1.1.1.0.1.7SECTION 1.1402(a)-6
     1.1402(a)-6 Gain or loss from disposition of property.
26:14.0.1.1.1.0.1.8SECTION 1.1402(a)-7
     1.1402(a)-7 Net operating loss deduction.
26:14.0.1.1.1.0.1.9SECTION 1.1402(a)-8
     1.1402(a)-8 Community income.
26:14.0.1.1.1.0.1.10SECTION 1.1402(a)-9
     1.1402(a)-9 Puerto Rico.
26:14.0.1.1.1.0.1.11SECTION 1.1402(a)-10
     1.1402(a)-10 Personal exemption deduction.
26:14.0.1.1.1.0.1.12SECTION 1.1402(a)-11
     1.1402(a)-11 Ministers and members of religious orders.
26:14.0.1.1.1.0.1.13SECTION 1.1402(a)-12
     1.1402(a)-12 Continental shelf and certain possessions of the United States.
26:14.0.1.1.1.0.1.14SECTION 1.1402(a)-13
     1.1402(a)-13 Income from agricultural activity.
26:14.0.1.1.1.0.1.15SECTION 1.1402(a)-14
     1.1402(a)-14 Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
26:14.0.1.1.1.0.1.16SECTION 1.1402(a)-15
     1.1402(a)-15 Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
26:14.0.1.1.1.0.1.17SECTION 1.1402(a)-16
     1.1402(a)-16 Exercise of option.
26:14.0.1.1.1.0.1.18SECTION 1.1402(a)-17
     1.1402(a)-17 Retirement payments to retired partners.
26:14.0.1.1.1.0.1.19SECTION 1.1402(a)-18
     1.1402(a)-18 Split-dollar life insurance arrangements.
26:14.0.1.1.1.0.1.20SECTION 1.1402(b)-1
     1.1402(b)-1 Self-employment income.
26:14.0.1.1.1.0.1.21SECTION 1.1402(c)-1
     1.1402(c)-1 Trade or business.
26:14.0.1.1.1.0.1.22SECTION 1.1402(c)-2
     1.1402(c)-2 Public office.
26:14.0.1.1.1.0.1.23SECTION 1.1402(c)-3
     1.1402(c)-3 Employees.
26:14.0.1.1.1.0.1.24SECTION 1.1402(c)-4
     1.1402(c)-4 Individuals under Railroad Retirement System.
26:14.0.1.1.1.0.1.25SECTION 1.1402(c)-5
     1.1402(c)-5 Ministers and members of religious orders.
26:14.0.1.1.1.0.1.26SECTION 1.1402(c)-6
     1.1402(c)-6 Members of certain professions.
26:14.0.1.1.1.0.1.27SECTION 1.1402(c)-7
     1.1402(c)-7 Members of religious groups opposed to insurance.
26:14.0.1.1.1.0.1.28SECTION 1.1402(d)-1
     1.1402(d)-1 Employee and wages.
26:14.0.1.1.1.0.1.29SECTION 1.1402(e)-1A
     1.1402(e)-1A Application of regulations under section 1402(e).
26:14.0.1.1.1.0.1.30SECTION 1.1402(e)-2A
     1.1402(e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
26:14.0.1.1.1.0.1.31SECTION 1.1402(e)-3A
     1.1402(e)-3A Time limitation for filing application for exemption.
26:14.0.1.1.1.0.1.32SECTION 1.1402(e)-4A
     1.1402(e)-4A Period for which exemption is effective.
26:14.0.1.1.1.0.1.33SECTION 1.1402(e)-5A
     1.1402(e)-5A Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
26:14.0.1.1.1.0.1.34SECTION 1.1402(e)(1)-1
     1.1402(e)(1)-1 Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
26:14.0.1.1.1.0.1.35SECTION 1.1402(e)(2)-1
     1.1402(e)(2)-1 Time limitation for filing waiver certificate.
26:14.0.1.1.1.0.1.36SECTION 1.1402(e)(3)-1
     1.1402(e)(3)-1 Effective date of waiver certificate.
26:14.0.1.1.1.0.1.37SECTION 1.1402(e)(4)-1
     1.1402(e)(4)-1 Treatment of certain remuneration paid in 1955 and 1956 as wages.
26:14.0.1.1.1.0.1.38SECTION 1.1402(e)(5)-1
     1.1402(e)(5)-1 Optional provision for certain certificates filed before April 15, 1962.
26:14.0.1.1.1.0.1.39SECTION 1.1402(e)(5)-2
     1.1402(e)(5)-2 Optional provisions for certain certificates filed on or before April 17, 1967.
26:14.0.1.1.1.0.1.40SECTION 1.1402(e)(6)-1
     1.1402(e)(6)-1 Certificates filed by fiduciaries or survivors on or before April 15, 1962.
26:14.0.1.1.1.0.1.41SECTION 1.1402(f)-1
     1.1402(f)-1 Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
26:14.0.1.1.1.0.1.42SECTION 1.1402(g)-1
     1.1402(g)-1 Treatment of certain remuneration erroneously reported as net earnings from self-employment.
26:14.0.1.1.1.0.1.43SECTION 1.1402(h)-1
     1.1402(h)-1 Members of certain religious groups opposed to insurance.
26:14.0.1.1.1.0.1.44SECTION 1.1403-1
     1.1403-1 Cross references.
26:14.0.1.1.1.0.2SUBJGRP 2
  Net Investment Income Tax
26:14.0.1.1.1.0.2.45SECTION 1.1411-0
     1.1411-0 Table of contents of provisions applicable to section 1411.
26:14.0.1.1.1.0.2.46SECTION 1.1411-1
     1.1411-1 General rules.
26:14.0.1.1.1.0.2.47SECTION 1.1411-2
     1.1411-2 Application to individuals.
26:14.0.1.1.1.0.2.48SECTION 1.1411-3
     1.1411-3 Application to estates and trusts.
26:14.0.1.1.1.0.2.49SECTION 1.1411-4
     1.1411-4 Definition of net investment income.
26:14.0.1.1.1.0.2.50SECTION 1.1411-5
     1.1411-5 Trades or businesses to which tax applies.
26:14.0.1.1.1.0.2.51SECTION 1.1411-6
     1.1411-6 Income on investment of working capital subject to tax.
26:14.0.1.1.1.0.2.52SECTION 1.1411-7
     1.1411-7 Exception for dispositions of interests in partnerships and S corporations. [Reserved]
26:14.0.1.1.1.0.2.53SECTION 1.1411-8
     1.1411-8 Exception for distributions from qualified plans.
26:14.0.1.1.1.0.2.54SECTION 1.1411-9
     1.1411-9 Exception for self-employment income.
26:14.0.1.1.1.0.2.55SECTION 1.1411-10
     1.1411-10 Controlled foreign corporations and passive foreign investment companies.
26:14.0.1.1.1.0.3SUBJGRP 3
  Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
26:14.0.1.1.1.0.3.56SECTION 1.1441-0
     1.1441-0 Outline of regulation provisions for section 1441.
26:14.0.1.1.1.0.3.57SECTION 1.1441-1
     1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
26:14.0.1.1.1.0.3.58SECTION 1.1441-2
     1.1441-2 Amounts subject to withholding.
26:14.0.1.1.1.0.3.59SECTION 1.1441-3
     1.1441-3 Determination of amounts to be withheld.
26:14.0.1.1.1.0.3.60SECTION 1.1441-4
     1.1441-4 Exemptions from withholding for certain effectively connected income and other amounts.
26:14.0.1.1.1.0.3.61SECTION 1.1441-5
     1.1441-5 Withholding on payments to partnerships, trusts, and estates.
26:14.0.1.1.1.0.3.62SECTION 1.1441-6
     1.1441-6 Claim of reduced withholding under an income tax treaty.
26:14.0.1.1.1.0.3.63SECTION 1.1441-7
     1.1441-7 General provisions relating to withholding agents.
26:14.0.1.1.1.0.3.64SECTION 1.1441-8
     1.1441-8 Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
26:14.0.1.1.1.0.3.65SECTION 1.1441-9
     1.1441-9 Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
26:14.0.1.1.1.0.3.66SECTION 1.1441-10
     1.1441-10 Withholding agents with respect to fast-pay arrangements.
26:14.0.1.1.1.0.3.67SECTION 1.1442-1
     1.1442-1 Withholding of tax on foreign corporations.
26:14.0.1.1.1.0.3.68SECTION 1.1442-2
     1.1442-2 Exemption under a tax treaty.
26:14.0.1.1.1.0.3.69SECTION 1.1442-3
     1.1442-3 Tax exempt income of a foreign tax-exempt corporation.
26:14.0.1.1.1.0.3.70SECTION 1.1443-1
     1.1443-1 Foreign tax-exempt organizations.
26:14.0.1.1.1.0.3.71SECTION 1.1445-1
     1.1445-1 Withholding on dispositions of U.S. real property interests by foreign persons: In general.
26:14.0.1.1.1.0.3.72SECTION 1.1445-2
     1.1445-2 Situations in which withholding is not required under section 1445(a).
26:14.0.1.1.1.0.3.73SECTION 1.1445-3
     1.1445-3 Adjustments to amount required to be withheld pursuant to withholding certificate.
26:14.0.1.1.1.0.3.74SECTION 1.1445-4
     1.1445-4 Liability of agents.
26:14.0.1.1.1.0.3.75SECTION 1.1445-5
     1.1445-5 Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
26:14.0.1.1.1.0.3.76SECTION 1.1445-6
     1.1445-6 Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
26:14.0.1.1.1.0.3.77SECTION 1.1445-7
     1.1445-7 Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
26:14.0.1.1.1.0.3.78SECTION 1.1445-8
     1.1445-8 Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
26:14.0.1.1.1.0.3.79SECTION 1.1445-10T
     1.1445-10T Special rule for Foreign governments (temporary).
26:14.0.1.1.1.0.3.80SECTION 1.1445-11T
     1.1445-11T Special rules requiring withholding under § 1.1445-5 (temporary).
26:14.0.1.1.1.0.3.81SECTION 1.1446-0
     1.1446-0 Table of contents.
26:14.0.1.1.1.0.3.82SECTION 1.1446-1
     1.1446-1 Withholding tax on foreign partners' share of effectively connected taxable income.
26:14.0.1.1.1.0.3.83SECTION 1.1446-2
     1.1446-2 Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
26:14.0.1.1.1.0.3.84SECTION 1.1446-3
     1.1446-3 Time and manner of calculating and paying over the 1446 tax.
26:14.0.1.1.1.0.3.85SECTION 1.1446-4
     1.1446-4 Publicly traded partnerships.
26:14.0.1.1.1.0.3.86SECTION 1.1446-5
     1.1446-5 Tiered partnership structures.
26:14.0.1.1.1.0.3.87SECTION 1.1446-6
     1.1446-6 Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
26:14.0.1.1.1.0.3.88SECTION 1.1446-7
     1.1446-7 Applicability dates.
26:14.0.1.1.1.0.3.89SECTION 1.1446(f)-1
     1.1446(f)-1 General rules.
26:14.0.1.1.1.0.3.90SECTION 1.1446(f)-2
     1.1446(f)-2 Withholding on the transfer of a non-publicly traded partnership interest.
26:14.0.1.1.1.0.3.91SECTION 1.1446(f)-3
     1.1446(f)-3 Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee.
26:14.0.1.1.1.0.3.92SECTION 1.1446(f)-4
     1.1446(f)-4 Withholding on the transfer of a publicly traded partnership interest.
26:14.0.1.1.1.0.3.93SECTION 1.1446(f)-5
     1.1446(f)-5 Liability for failure to withhold.
26:14.0.1.1.1.0.4SUBJGRP 4
  Tax-Free Covenant Bonds
26:14.0.1.1.1.0.4.94SECTION 1.1451-1
     1.1451-1 Tax-free covenant bonds issued before January 1, 1934.
26:14.0.1.1.1.0.4.95SECTION 1.1451-2
     1.1451-2 Exemptions from withholding under section 1451.
26:14.0.1.1.1.0.5SUBJGRP 5
  Application of Withholding Provisions
26:14.0.1.1.1.0.5.96SECTION 1.1461-1
     1.1461-1 Payment and returns of tax withheld.
26:14.0.1.1.1.0.5.97SECTION 1.1461-2
     1.1461-2 Adjustments for overwithholding or underwithholding of tax.
26:14.0.1.1.1.0.5.98SECTION 1.1461-3
     1.1461-3 Withholding under section 1446.
26:14.0.1.1.1.0.5.99SECTION 1.1462-1
     1.1462-1 Withheld tax as credit to recipient of income.
26:14.0.1.1.1.0.5.100SECTION 1.1463-1
     1.1463-1 Tax paid by recipient of income.
26:14.0.1.1.1.0.5.101SECTION 1.1464-1
     1.1464-1 Refunds or credits.
26:14.0.1.1.1.0.6SUBJGRP 6
  Information Reporting by Foreign Financial Institutions
26:14.0.1.1.1.0.6.102SECTION 1.1471-0
     1.1471-0 Outline of regulation provisions for sections 1471 through 1474.
26:14.0.1.1.1.0.6.103SECTION 1.1471-1
     1.1471-1 Scope of chapter 4 and definitions.
26:14.0.1.1.1.0.6.104SECTION 1.1471-2
     1.1471-2 Requirement to deduct and withhold tax on withholdable payments to certain FFIs.
26:14.0.1.1.1.0.6.105SECTION 1.1471-3
     1.1471-3 Identification of payee.
26:14.0.1.1.1.0.6.106SECTION 1.1471-4
     1.1471-4 FFI agreement.
26:14.0.1.1.1.0.6.107SECTION 1.1471-5
     1.1471-5 Definitions applicable to section 1471.
26:14.0.1.1.1.0.6.108SECTION 1.1471-6
     1.1471-6 Payments beneficially owned by exempt beneficial owners.
26:14.0.1.1.1.0.6.109SECTION 1.1472-1
     1.1472-1 Withholding on NFFEs.
26:14.0.1.1.1.0.6.110SECTION 1.1473-1
     1.1473-1 Section 1473 definitions.
26:14.0.1.1.1.0.6.111SECTION 1.1474-1
     1.1474-1 Liability for withheld tax and withholding agent reporting.
26:14.0.1.1.1.0.6.112SECTION 1.1474-2
     1.1474-2 Adjustments for overwithholding or underwithholding of tax.
26:14.0.1.1.1.0.6.113SECTION 1.1474-3
     1.1474-3 Withheld tax as credit to beneficial owner of income.
26:14.0.1.1.1.0.6.114SECTION 1.1474-4
     1.1474-4 Tax paid only once.
26:14.0.1.1.1.0.6.115SECTION 1.1474-5
     1.1474-5 Refunds or credits.
26:14.0.1.1.1.0.6.116SECTION 1.1474-6
     1.1474-6 Coordination of chapter 4 with other withholding provisions.
26:14.0.1.1.1.0.6.117SECTION 1.1474-7
     1.1474-7 Confidentiality of information.
26:14.0.1.1.1.0.7SUBJGRP 7
  Mitigation of Effect of Renegotiation of Government Contracts
26:14.0.1.1.1.0.7.118SECTION 1.1481-1
     1.1481-1 [Reserved]
26:14.0.1.1.1.0.8SUBJGRP 8
  Consolidated Returns
26:14.0.1.1.1.0.9SUBJGRP 9
  Consolidated Return Regulations
26:14.0.1.1.1.0.9.119SECTION 1.1502-0
     1.1502-0 Effective dates.
26:14.0.1.1.1.0.9.120SECTION 1.1502-1
     1.1502-1 Definitions.
26:14.0.1.1.1.0.10SUBJGRP 10
  Consolidated Tax Liability
26:14.0.1.1.1.0.10.121SECTION 1.1502-2
     1.1502-2 Computation of tax liability.
26:14.0.1.1.1.0.10.122SECTION 1.1502-3
     1.1502-3 Consolidated tax credits.
26:14.0.1.1.1.0.10.123SECTION 1.1502-4
     1.1502-4 Consolidated foreign tax credit.
26:14.0.1.1.1.0.10.124SECTION 1.1502-5
     1.1502-5 Estimated tax.
26:14.0.1.1.1.0.10.125SECTION 1.1502-6
     1.1502-6 Liability for tax.
26:14.0.1.1.1.0.10.126SECTION 1.1502-9
     1.1502-9 Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.
26:14.0.1.1.1.0.11SUBJGRP 11
  Computation of Consolidated Taxable Income
26:14.0.1.1.1.0.11.127SECTION 1.1502-11
     1.1502-11 Consolidated taxable income.
26:14.0.1.1.1.0.12SUBJGRP 12
  Computation of Separate Taxable Income
26:14.0.1.1.1.0.12.128SECTION 1.1502-12
     1.1502-12 Separate taxable income.
26:14.0.1.1.1.0.12.129SECTION 1.1502-13
     1.1502-13 Intercompany transactions.
26:14.0.1.1.1.0.12.130SECTION 1.1502-14Z
     1.1502-14Z Application of opportunity zone rules to members of a consolidated group.
26:14.0.1.1.1.0.12.131SECTION 1.1502-15
     1.1502-15 SRLY limitation on built-in losses.
26:14.0.1.1.1.0.12.132SECTION 1.1502-16
     1.1502-16 Mine exploration expenditures.
26:14.0.1.1.1.0.12.133SECTION 1.1502-17
     1.1502-17 Methods of accounting.
26:14.0.1.1.1.0.12.134SECTION 1.1502-18
     1.1502-18 Inventory adjustment.
26:14.0.1.1.1.0.12.135SECTION 1.1502-19
     1.1502-19 Excess loss accounts.
26:14.0.1.1.1.0.13SUBJGRP 13
  Computation of Consolidated Items
26:14.0.1.1.1.0.13.136SECTION 1.1502-21
     1.1502-21 Net operating losses.
26:14.0.1.1.1.0.13.137SECTION 1.1502-21T
     1.1502-21T Net operating losses (temporary).
26:14.0.1.1.1.0.13.138SECTION 1.1502-22
     1.1502-22 Consolidated capital gain and loss.
26:14.0.1.1.1.0.13.139SECTION 1.1502-23
     1.1502-23 Consolidated net section 1231 gain or loss.
26:14.0.1.1.1.0.13.140SECTION 1.1502-24
     1.1502-24 Consolidated charitable contributions deduction.
26:14.0.1.1.1.0.13.141SECTION 1.1502-26
     1.1502-26 Consolidated dividends received deduction.
26:14.0.1.1.1.0.13.142SECTION 1.1502-27
     1.1502-27 Consolidated section 247 deduction.
26:14.0.1.1.1.0.13.143SECTION 1.1502-28
     1.1502-28 Consolidated section 108.
26:14.0.1.1.1.0.14SUBJGRP 14
  Basis, Stock Ownership, and Earnings and Profits Rules
26:14.0.1.1.1.0.14.144SECTION 1.1502-30
     1.1502-30 Stock basis after certain triangular reorganizations.
26:14.0.1.1.1.0.14.145SECTION 1.1502-31
     1.1502-31 Stock basis after a group structure change.
26:14.0.1.1.1.0.14.146SECTION 1.1502-32
     1.1502-32 Investment adjustments.
26:14.0.1.1.1.0.14.147SECTION 1.1502-33
     1.1502-33 Earnings and profits.
26:14.0.1.1.1.0.14.148SECTION 1.1502-34
     1.1502-34 Special aggregate stock ownership rules.
26:14.0.1.1.1.0.14.149SECTION 1.1502-35
     1.1502-35 Transfers of subsidiary stock and deconsolidations of subsidiaries.
26:14.0.1.1.1.0.14.150SECTION 1.1502-36
     1.1502-36 Unified loss rule.
26:14.0.1.1.1.0.15SUBJGRP 15
  Special Taxes and Taxpayers
26:14.0.1.1.1.0.15.151SECTION 1.1502-42
     1.1502-42 Mutual savings banks, etc.
26:14.0.1.1.1.0.15.152SECTION 1.1502-43
     1.1502-43 Consolidated accumulated earnings tax.
26:14.0.1.1.1.0.15.153SECTION 1.1502-44
     1.1502-44 Percentage depletion for independent producers and royalty owners.
26:14.0.1.1.1.0.15.154SECTION 1.1502-47
     1.1502-47 Consolidated returns by life-nonlife groups.
26:14.0.1.1.1.0.15.155SECTION 1.1502-50
     1.1502-50 Consolidated section 250.
26:14.0.1.1.1.0.15.156SECTION 1.1502-51
     1.1502-51 Consolidated section 951A.
26:14.0.1.1.1.0.15.157SECTION 1.1502-55
     1.1502-55 Computation of alternative minimum tax of consolidated groups.
26:14.0.1.1.1.0.15.158SECTION 1.1502-59A
     1.1502-59A Application of section 59A to consolidated groups.
26:14.0.1.1.1.0.15.159SECTION 1.1502-68
     1.1502-68 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
26:14.0.1.1.1.0.16SUBJGRP 16
  Administrative Provisions and Other Rules
26:14.0.1.1.1.0.16.160SECTION 1.1502-75
     1.1502-75 Filing of consolidated returns.
26:14.0.1.1.1.0.16.161SECTION 1.1502-76
     1.1502-76 Taxable year of members of group.
26:14.0.1.1.1.0.16.162SECTION 1.1502-77
     1.1502-77 Agent for the group.
26:14.0.1.1.1.0.16.163SECTION 1.1502-78
     1.1502-78 Tentative carryback adjustments.
26:14.0.1.1.1.0.16.164SECTION 1.1502-79
     1.1502-79 Separate return years.
26:14.0.1.1.1.0.16.165SECTION 1.1502-80
     1.1502-80 Applicability of other provisions of law.
26:14.0.1.1.1.0.16.166SECTION 1.1502-81T
     1.1502-81T Alaska Native Corporations.
26:14.0.1.1.1.0.16.167SECTION 1.1502-90
     1.1502-90 Table of contents.
26:14.0.1.1.1.0.16.168SECTION 1.1502-91
     1.1502-91 Application of section 382 with respect to a consolidated group.
26:14.0.1.1.1.0.16.169SECTION 1.1502-92
     1.1502-92 Ownership change of a loss group or a loss subgroup.
26:14.0.1.1.1.0.16.170SECTION 1.1502-93
     1.1502-93 Consolidated section 382 limitation (or subgroup section 382 limitation).
26:14.0.1.1.1.0.16.171SECTION 1.1502-94
     1.1502-94 Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
26:14.0.1.1.1.0.16.172SECTION 1.1502-95
     1.1502-95 Rules on ceasing to be a member of a consolidated group (or loss subgroup).
26:14.0.1.1.1.0.16.173SECTION 1.1502-96
     1.1502-96 Miscellaneous rules.
26:14.0.1.1.1.0.16.174SECTION 1.1502-97
     1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
26:14.0.1.1.1.0.16.175SECTION 1.1502-98
     1.1502-98 Coordination with sections 383 and 163(j).
26:14.0.1.1.1.0.16.176SECTION 1.1502-99
     1.1502-99 Effective/applicability dates.
26:14.0.1.1.1.0.16.177SECTION 1.1502-100
     1.1502-100 Corporations exempt from tax.
26:14.0.1.1.1.0.16.178SECTION 1.1503-1
     1.1503-1 Computation and payment of tax.
26:14.0.1.1.1.0.16.179SECTION 1.1503-2
     1.1503-2 Dual consolidated loss.
26:14.0.1.1.1.0.16.180SECTION 1.1503(d)-0
     1.1503(d)-0 Table of contents.
26:14.0.1.1.1.0.16.181SECTION 1.1503(d)-1
     1.1503(d)-1 Definitions and special rules for filings under section 1503(d).
26:14.0.1.1.1.0.16.182SECTION 1.1503(d)-2
     1.1503(d)-2 Domestic use.
26:14.0.1.1.1.0.16.183SECTION 1.1503(d)-3
     1.1503(d)-3 Foreign use.
26:14.0.1.1.1.0.16.184SECTION 1.1503(d)-4
     1.1503(d)-4 Domestic use limitation and related operating rules.
26:14.0.1.1.1.0.16.185SECTION 1.1503(d)-5
     1.1503(d)-5 Attribution of items and basis adjustments.
26:14.0.1.1.1.0.16.186SECTION 1.1503(d)-6
     1.1503(d)-6 Exceptions to the domestic use limitation rule.
26:14.0.1.1.1.0.16.187SECTION 1.1503(d)-7
     1.1503(d)-7 Examples.
26:14.0.1.1.1.0.16.188SECTION 1.1503(d)-8
     1.1503(d)-8 Effective dates.
26:14.0.1.1.1.0.16.189SECTION 1.1504-0
     1.1504-0 Outline of provisions.
26:14.0.1.1.1.0.16.190SECTION 1.1504-1
     1.1504-1 Definitions.
26:14.0.1.1.1.0.16.191SECTION 1.1504-2
     1.1504-2 [Reserved]
26:14.0.1.1.1.0.16.192SECTION 1.1504-3
     1.1504-3 Treatment of stock in a QOF C corporation for purposes of consolidation.
26:14.0.1.1.1.0.16.193SECTION 1.1504-4
     1.1504-4 Treatment of warrants, options, convertible obligations, and other similar interests.
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
26:14.0.1.1.1.0.17.194SECTION 1.1502-9A
     1.1502-9A Application of overall foreign loss recapture rules to corporations filing consolidated returns 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
26:14.0.1.1.1.0.18.195SECTION 1.1502-15A
     1.1502-15A Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997.
26:14.0.1.1.1.0.18.196SECTION 1.1502-21A
     1.1502-21A Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997.
26:14.0.1.1.1.0.18.197SECTION 1.1502-22A
     1.1502-22A Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
26:14.0.1.1.1.0.18.198SECTION 1.1502-23A
     1.1502-23A Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
26:14.0.1.1.1.0.18.199SECTION 1.1502-41A
     1.1502-41A Determination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997.
26:14.0.1.1.1.0.19SUBJGRP 19
  Regulations Applicable to Taxable Years Beginning Before June 28, 2002
26:14.0.1.1.1.0.19.200SECTION 1.1502-77A
     1.1502-77A Common parent agent for subsidiaries applicable for consolidated return 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
26:14.0.1.1.1.0.20.201SECTION 1.1502-77B
     1.1502-77B Agent for the group applicable for consolidated return 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
26:14.0.1.1.1.0.21.202SECTION 1.1502-79A
     1.1502-79A Separate return years generally applicable for consolidated return years beginning 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
26:14.0.1.1.1.0.22.203SECTION 1.1502-90A
     1.1502-90A Table of contents.
26:14.0.1.1.1.0.22.204SECTION 1.1502-91A
     1.1502-91A Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999.
26:14.0.1.1.1.0.22.205SECTION 1.1502-92A
     1.1502-92A Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999.
26:14.0.1.1.1.0.22.206SECTION 1.1502-93A
     1.1502-93A Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999.
26:14.0.1.1.1.0.22.207SECTION 1.1502-94A
     1.1502-94A Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999.
26:14.0.1.1.1.0.22.208SECTION 1.1502-95A
     1.1502-95A Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999.
26:14.0.1.1.1.0.22.209SECTION 1.1502-96A
     1.1502-96A Miscellaneous rules generally applicable for testing dates before June 25, 1999.
26:14.0.1.1.1.0.22.210SECTION 1.1502-97A
     1.1502-97A Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
26:14.0.1.1.1.0.23SUBJGRP 23
  Dual Consolidated Losses Incurred in Taxable Years Beginning Before October 1, 1992
26:14.0.1.1.1.0.23.211SECTION 1.1502-98A
     1.1502-98A Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999.
26:14.0.1.1.1.0.23.212SECTION 1.1502-99A
     1.1502-99A Effective dates.