| 26:15.0.1.1.1 | PART 1
| PART 1 - INCOME TAXES (CONTINUED) | |
| 26:15.0.1.1.1.0.1 | SUBJGRP 1
| Certain Controlled Corporations | |
| 26:15.0.1.1.1.0.1.1 | SECTION 1.1551-1
| 1.1551-1 Disallowance of surtax exemption and accumulated earnings credit. | |
| 26:15.0.1.1.1.0.1.2 | SECTION 1.1552-1
| 1.1552-1 Earnings and profits. | |
| 26:15.0.1.1.1.0.1.3 | SECTION 1.1561-0
| 1.1561-0 Table of contents. | |
| 26:15.0.1.1.1.0.1.4 | SECTION 1.1561-1
| 1.1561-1 General rules regarding certain tax benefits available to the component members of a controlled group of corporations. | |
| 26:15.0.1.1.1.0.1.5 | SECTION 1.1561-2
| 1.1561-2 Special rules for allocating reductions of certain section 1561(a) tax-benefit items. | |
| 26:15.0.1.1.1.0.1.6 | SECTION 1.1561-3
| 1.1561-3 Allocation of the section 1561(a) tax items. | |
| 26:15.0.1.1.1.0.1.7 | SECTION 1.1563-1
| 1.1563-1 Definition of controlled group of corporations and component members and related concepts. | |
| 26:15.0.1.1.1.0.1.8 | SECTION 1.1563-2
| 1.1563-2 Excluded stock. | |
| 26:15.0.1.1.1.0.1.9 | SECTION 1.1563-3
| 1.1563-3 Rules for determining stock ownership. | |
| 26:15.0.1.1.1.0.1.10 | SECTION 1.1563-4
| 1.1563-4 Franchised corporations. | |
| 26:15.0.1.1.1.0.2 | SUBJGRP 2
| Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage | |
| 26:15.0.1.1.1.0.3 | SUBJGRP 3
| Information and Returns | |
| 26:15.0.1.1.1.0.3.11 | SECTION 1.5000A-0
| 1.5000A-0 Table of contents. | |
| 26:15.0.1.1.1.0.3.12 | SECTION 1.5000A-1
| 1.5000A-1 Maintenance of minimum essential coverage and liability for the shared responsibility payment. | |
| 26:15.0.1.1.1.0.3.13 | SECTION 1.5000A-2
| 1.5000A-2 Minimum essential coverage. | |
| 26:15.0.1.1.1.0.3.14 | SECTION 1.5000A-3
| 1.5000A-3 Exempt individuals. | |
| 26:15.0.1.1.1.0.3.15 | SECTION 1.5000A-4
| 1.5000A-4 Computation of shared responsibility payment. | |
| 26:15.0.1.1.1.0.3.16 | SECTION 1.5000A-5
| 1.5000A-5 Administration and procedure. | |
| 26:15.0.1.1.1.0.3.17 | SECTION 1.5000C-0
| 1.5000C-0 Outline of regulation provisions for section 5000C. | |
| 26:15.0.1.1.1.0.3.18 | SECTION 1.5000C-1
| 1.5000C-1 Tax on specified Federal procurement payments. | |
| 26:15.0.1.1.1.0.3.19 | SECTION 1.5000C-2
| 1.5000C-2 Withholding on specified Federal procurement payments. | |
| 26:15.0.1.1.1.0.3.20 | SECTION 1.5000C-3
| 1.5000C-3 Payment and returns of tax withheld by the acquiring agency. | |
| 26:15.0.1.1.1.0.3.21 | SECTION 1.5000C-4
| 1.5000C-4 Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund. | |
| 26:15.0.1.1.1.0.3.22 | SECTION 1.5000C-5
| 1.5000C-5 Anti-abuse rule. | |
| 26:15.0.1.1.1.0.3.23 | SECTION 1.5000C-6
| 1.5000C-6 Examples. | |
| 26:15.0.1.1.1.0.3.24 | SECTION 1.5000C-7
| 1.5000C-7 Effective/applicability date. | |
| 26:15.0.1.1.1.0.4 | SUBJGRP 4
| Records, Statements, and Special Returns | |
| 26:15.0.1.1.1.0.4.25 | SECTION 1.6001-1
| 1.6001-1 Records. | |
| 26:15.0.1.1.1.0.4.26 | SECTION 1.6001-2
| 1.6001-2 Returns. | |
| 26:15.0.1.1.1.0.5 | SUBJGRP 5
| tax returns or statements | |
| 26:15.0.1.1.1.0.5.27 | SECTION 1.6011-1
| 1.6011-1 General requirement of return, statement, or list. | |
| 26:15.0.1.1.1.0.5.28 | SECTION 1.6011-2
| 1.6011-2 Returns, etc., of DISC's and former DISC's. | |
| 26:15.0.1.1.1.0.5.29 | SECTION 1.6011-3
| 1.6011-3 Requirement of statement from payees of certain gambling winnings. | |
| 26:15.0.1.1.1.0.5.30 | SECTION 1.6011-4
| 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers. | |
| 26:15.0.1.1.1.0.5.31 | SECTION 1.6011-5
| 1.6011-5 Required use of magnetic media for corporate income tax returns. | |
| 26:15.0.1.1.1.0.5.32 | SECTION 1.6011-6
| 1.6011-6 [Reserved] | |
| 26:15.0.1.1.1.0.5.33 | SECTION 1.6011-7
| 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media. | |
| 26:15.0.1.1.1.0.5.34 | SECTION 1.6011-8
| 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B. | |
| 26:15.0.1.1.1.0.5.35 | SECTION 1.6012-1
| 1.6012-1 Individuals required to make returns of income. | |
| 26:15.0.1.1.1.0.5.36 | SECTION 1.6012-2
| 1.6012-2 Corporations required to make returns of income. | |
| 26:15.0.1.1.1.0.5.37 | SECTION 1.6012-3
| 1.6012-3 Returns by fiduciaries. | |
| 26:15.0.1.1.1.0.5.38 | SECTION 1.6012-4
| 1.6012-4 Miscellaneous returns. | |
| 26:15.0.1.1.1.0.5.39 | SECTION 1.6012-5
| 1.6012-5 Composite return in lieu of specified form. | |
| 26:15.0.1.1.1.0.5.40 | SECTION 1.6012-6
| 1.6012-6 Returns by political organizations. | |
| 26:15.0.1.1.1.0.5.41 | SECTION 1.6013-1
| 1.6013-1 Joint returns. | |
| 26:15.0.1.1.1.0.5.42 | SECTION 1.6013-2
| 1.6013-2 Joint return after filing separate return. | |
| 26:15.0.1.1.1.0.5.43 | SECTION 1.6013-3
| 1.6013-3 Treatment of joint return after death of either spouse. | |
| 26:15.0.1.1.1.0.5.44 | SECTION 1.6013-4
| 1.6013-4 Applicable rules. | |
| 26:15.0.1.1.1.0.5.45 | SECTION 1.6013-6
| 1.6013-6 Election to treat nonresident alien individual as resident of the United States. | |
| 26:15.0.1.1.1.0.5.46 | SECTION 1.6013-7
| 1.6013-7 Joint return for year in which nonresident alien becomes resident of the United States. | |
| 26:15.0.1.1.1.0.5.47 | SECTION 1.6014-1
| 1.6014-1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970. | |
| 26:15.0.1.1.1.0.5.48 | SECTION 1.6014-2
| 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969. | |
| 26:15.0.1.1.1.0.5.49 | SECTION 1.6015-0
| 1.6015-0 Table of contents. | |
| 26:15.0.1.1.1.0.5.50 | SECTION 1.6015-1
| 1.6015-1 Relief from joint and several liability on a joint return. | |
| 26:15.0.1.1.1.0.5.51 | SECTION 1.6015-2
| 1.6015-2 Relief from liability applicable to all qualifying joint filers. | |
| 26:15.0.1.1.1.0.5.52 | SECTION 1.6015-3
| 1.6015-3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household. | |
| 26:15.0.1.1.1.0.5.53 | SECTION 1.6015-4
| 1.6015-4 Equitable relief. | |
| 26:15.0.1.1.1.0.5.54 | SECTION 1.6015-5
| 1.6015-5 Time and manner for requesting relief. | |
| 26:15.0.1.1.1.0.5.55 | SECTION 1.6015-6
| 1.6015-6 Nonrequesting spouse's notice and opportunity to participate in administrative proceedings. | |
| 26:15.0.1.1.1.0.5.56 | SECTION 1.6015-7
| 1.6015-7 Tax Court review. | |
| 26:15.0.1.1.1.0.5.57 | SECTION 1.6015-8
| 1.6015-8 Applicable liabilities. | |
| 26:15.0.1.1.1.0.5.58 | SECTION 1.6015-9
| 1.6015-9 Effective date. | |
| 26:15.0.1.1.1.0.5.59 | SECTION 1.6016-1
| 1.6016-1 Declarations of estimated income tax by corporations. | |
| 26:15.0.1.1.1.0.5.60 | SECTION 1.6016-2
| 1.6016-2 Contents of declaration of estimated tax. | |
| 26:15.0.1.1.1.0.5.61 | SECTION 1.6016-3
| 1.6016-3 Amendment of declaration. | |
| 26:15.0.1.1.1.0.5.62 | SECTION 1.6016-4
| 1.6016-4 Short taxable year. | |
| 26:15.0.1.1.1.0.5.63 | SECTION 1.6017-1
| 1.6017-1 Self-employment tax returns. | |
| 26:15.0.1.1.1.0.6 | SUBJGRP 6
| information returns | |
| 26:15.0.1.1.1.0.6.64 | SECTION 1.6031(a)-1
| 1.6031(a)-1 Return of partnership income. | |
| 26:15.0.1.1.1.0.6.65 | SECTION 1.6031(b)-1T
| 1.6031(b)-1T Statements to partners (temporary). | |
| 26:15.0.1.1.1.0.6.66 | SECTION 1.6031(b)-2T
| 1.6031(b)-2T REMIC reporting requirements (temporary). [Reserved] | |
| 26:15.0.1.1.1.0.6.67 | SECTION 1.6031(c)-1T
| 1.6031(c)-1T Nominee reporting of partnership information (temporary). | |
| 26:15.0.1.1.1.0.6.68 | SECTION 1.6031(c)-2T
| 1.6031(c)-2T Nominee reporting of REMIC information (temporary). [Reserved] | |
| 26:15.0.1.1.1.0.6.69 | SECTION 1.6032-1
| 1.6032-1 Returns of banks with respect to common trust funds. | |
| 26:15.0.1.1.1.0.6.70 | SECTION 1.6033-1
| 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970. | |
| 26:15.0.1.1.1.0.6.71 | SECTION 1.6033-2
| 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations. | |
| 26:15.0.1.1.1.0.6.72 | SECTION 1.6033-3
| 1.6033-3 Additional provisions relating to private foundations. | |
| 26:15.0.1.1.1.0.6.73 | SECTION 1.6033-4
| 1.6033-4 Required use of magnetic media for returns by organizations required to file returns under section 6033. | |
| 26:15.0.1.1.1.0.6.74 | SECTION 1.6033-5
| 1.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions. | |
| 26:15.0.1.1.1.0.6.75 | SECTION 1.6033-6
| 1.6033-6 Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006). | |
| 26:15.0.1.1.1.0.6.76 | SECTION 1.6034-1
| 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c). | |
| 26:15.0.1.1.1.0.6.77 | SECTION 1.6035-1
| 1.6035-1 [Reserved] | |
| 26:15.0.1.1.1.0.6.78 | SECTION 1.6035-2
| 1.6035-2 Transitional relief. | |
| 26:15.0.1.1.1.0.6.79 | SECTION 1.6036-1
| 1.6036-1 Notice of qualification as executor or receiver. | |
| 26:15.0.1.1.1.0.6.80 | SECTION 1.6037-1
| 1.6037-1 Return of electing small business corporation. | |
| 26:15.0.1.1.1.0.6.81 | SECTION 1.6037-2
| 1.6037-2 Required use of magnetic media for income tax returns of electing small business corporations. | |
| 26:15.0.1.1.1.0.6.82 | SECTION 1.6038-1
| 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963. | |
| 26:15.0.1.1.1.0.6.83 | SECTION 1.6038-2
| 1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations. | |
| 26:15.0.1.1.1.0.6.84 | SECTION 1.6038-3
| 1.6038-3 Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs). | |
| 26:15.0.1.1.1.0.6.85 | SECTION 1.6038-4
| 1.6038-4 Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group. | |
| 26:15.0.1.1.1.0.6.86 | SECTION 1.6038-5
| 1.6038-5 Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes. | |
| 26:15.0.1.1.1.0.6.87 | SECTION 1.6038A-0
| 1.6038A-0 Table of contents. | |
| 26:15.0.1.1.1.0.6.88 | SECTION 1.6038A-1
| 1.6038A-1 General requirements and definitions. | |
| 26:15.0.1.1.1.0.6.89 | SECTION 1.6038A-2
| 1.6038A-2 Requirement of return. | |
| 26:15.0.1.1.1.0.6.90 | SECTION 1.6038A-3
| 1.6038A-3 Record maintenance. | |
| 26:15.0.1.1.1.0.6.91 | SECTION 1.6038A-4
| 1.6038A-4 Monetary penalty. | |
| 26:15.0.1.1.1.0.6.92 | SECTION 1.6038A-5
| 1.6038A-5 Authorization of agent. | |
| 26:15.0.1.1.1.0.6.93 | SECTION 1.6038A-6
| 1.6038A-6 Failure to furnish information. | |
| 26:15.0.1.1.1.0.6.94 | SECTION 1.6038A-7
| 1.6038A-7 Noncompliance. | |
| 26:15.0.1.1.1.0.6.95 | SECTION 1.6038B-1
| 1.6038B-1 Reporting of certain transfers to foreign corporations. | |
| 26:15.0.1.1.1.0.6.96 | SECTION 1.6038B-1T
| 1.6038B-1T Reporting of certain transactions to foreign corporations (temporary). | |
| 26:15.0.1.1.1.0.6.97 | SECTION 1.6038B-2
| 1.6038B-2 Reporting of certain transfers to foreign partnerships. | |
| 26:15.0.1.1.1.0.6.98 | SECTION 1.6038D-0
| 1.6038D-0 Outline of regulation provisions. | |
| 26:15.0.1.1.1.0.6.99 | SECTION 1.6038D-1
| 1.6038D-1 Reporting with respect to specified foreign financial assets, definition of terms. | |
| 26:15.0.1.1.1.0.6.100 | SECTION 1.6038D-2
| 1.6038D-2 Requirement to report specified foreign financial assets. | |
| 26:15.0.1.1.1.0.6.101 | SECTION 1.6038D-3
| 1.6038D-3 Specified foreign financial assets. | |
| 26:15.0.1.1.1.0.6.102 | SECTION 1.6038D-4
| 1.6038D-4 Information required to be reported. | |
| 26:15.0.1.1.1.0.6.103 | SECTION 1.6038D-5
| 1.6038D-5 Valuation guidelines. | |
| 26:15.0.1.1.1.0.6.104 | SECTION 1.6038D-6
| 1.6038D-6 Specified domestic entities. | |
| 26:15.0.1.1.1.0.6.105 | SECTION 1.6038D-7
| 1.6038D-7 Exceptions from the reporting of certain assets under section 6038D. | |
| 26:15.0.1.1.1.0.6.106 | SECTION 1.6038D-8
| 1.6038D-8 Penalties for failure to disclose. | |
| 26:15.0.1.1.1.0.6.107 | SECTION 1.6039-1
| 1.6039-1 Returns required in connection with certain options. | |
| 26:15.0.1.1.1.0.6.108 | SECTION 1.6039-2
| 1.6039-2 Statements to persons with respect to whom information is reported. | |
| 26:15.0.1.1.1.0.6.109 | SECTION 1.6039I-1
| 1.6039I-1 Reporting of certain employer-owned life insurance contracts. | |
| 26:15.0.1.1.1.0.6.110 | SECTION 1.6041-1
| 1.6041-1 Return of information as to payments of $600 or more. | |
| 26:15.0.1.1.1.0.6.111 | SECTION 1.6041-2
| 1.6041-2 Return of information as to payments to employees. | |
| 26:15.0.1.1.1.0.6.112 | SECTION 1.6041-3
| 1.6041-3 Payments for which no return of information is required under section 6041. | |
| 26:15.0.1.1.1.0.6.113 | SECTION 1.6041-4
| 1.6041-4 Foreign-related items and other exceptions. | |
| 26:15.0.1.1.1.0.6.114 | SECTION 1.6041-5
| 1.6041-5 Information as to actual owner. | |
| 26:15.0.1.1.1.0.6.115 | SECTION 1.6041-6
| 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing. | |
| 26:15.0.1.1.1.0.6.116 | SECTION 1.6041-7
| 1.6041-7 Magnetic media requirement. | |
| 26:15.0.1.1.1.0.6.117 | SECTION 1.6041-8
| 1.6041-8 Cross-reference to penalties. | |
| 26:15.0.1.1.1.0.6.118 | SECTION 1.6041-9
| 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5. | |
| 26:15.0.1.1.1.0.6.119 | SECTION 1.6041-10
| 1.6041-10 Return of information as to payments of winnings from bingo, keno, and slot machine play. | |
| 26:15.0.1.1.1.0.6.120 | SECTION 1.6041A-1
| 1.6041A-1 Returns regarding payments of remuneration for services and certain direct sales. | |
| 26:15.0.1.1.1.0.6.121 | SECTION 1.6042-1
| 1.6042-1 Return of information as to dividends paid in calendar years before 1963. | |
| 26:15.0.1.1.1.0.6.122 | SECTION 1.6042-2
| 1.6042-2 Returns of information as to dividends paid. | |
| 26:15.0.1.1.1.0.6.123 | SECTION 1.6042-3
| 1.6042-3 Dividends subject to reporting. | |
| 26:15.0.1.1.1.0.6.124 | SECTION 1.6042-4
| 1.6042-4 Statements to recipients of dividend payments. | |
| 26:15.0.1.1.1.0.6.125 | SECTION 1.6042-5
| 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5. | |
| 26:15.0.1.1.1.0.6.126 | SECTION 1.6043-1
| 1.6043-1 Return regarding corporate dissolution or liquidation. | |
| 26:15.0.1.1.1.0.6.127 | SECTION 1.6043-2
| 1.6043-2 Return of information respecting distributions in liquidation. | |
| 26:15.0.1.1.1.0.6.128 | SECTION 1.6043-3
| 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a). | |
| 26:15.0.1.1.1.0.6.129 | SECTION 1.6043-4
| 1.6043-4 Information returns relating to certain acquisitions of control and changes in capital structure. | |
| 26:15.0.1.1.1.0.6.130 | SECTION 1.6044-1
| 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963. | |
| 26:15.0.1.1.1.0.6.131 | SECTION 1.6044-2
| 1.6044-2 Returns of information as to payments of patronage dividends. | |
| 26:15.0.1.1.1.0.6.132 | SECTION 1.6044-3
| 1.6044-3 Amounts subject to reporting. | |
| 26:15.0.1.1.1.0.6.133 | SECTION 1.6044-4
| 1.6044-4 Exemption for certain consumer cooperatives. | |
| 26:15.0.1.1.1.0.6.134 | SECTION 1.6044-5
| 1.6044-5 Statements to recipients of patronage dividends. | |
| 26:15.0.1.1.1.0.6.135 | SECTION 1.6045-1
| 1.6045-1 Returns of information of brokers and barter exchanges. | |
| 26:15.0.1.1.1.0.6.136 | SECTION 1.6045-2
| 1.6045-2 Furnishing statement required with respect to certain substitute payments. | |
| 26:15.0.1.1.1.0.6.137 | SECTION 1.6045-3
| 1.6045-3 Information reporting for an acquisition of control or a substantial change in capital structure. | |
| 26:15.0.1.1.1.0.6.138 | SECTION 1.6045-4
| 1.6045-4 Information reporting on real estate transactions with dates of closing on or after January 1, 1991. | |
| 26:15.0.1.1.1.0.6.139 | SECTION 1.6045-5
| 1.6045-5 Information reporting on payments to attorneys. | |
| 26:15.0.1.1.1.0.6.140 | SECTION 1.6045A-1
| 1.6045A-1 Statements of information required in connection with transfers of securities. | |
| 26:15.0.1.1.1.0.6.141 | SECTION 1.6045B-1
| 1.6045B-1 Returns relating to actions affecting basis of securities. | |
| 26:15.0.1.1.1.0.6.142 | SECTION 1.6046-1
| 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. | |
| 26:15.0.1.1.1.0.6.143 | SECTION 1.6046A-1
| 1.6046A-1 Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially. | |
| 26:15.0.1.1.1.0.6.144 | SECTION 1.6046-2
| 1.6046-2 Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963. | |
| 26:15.0.1.1.1.0.6.145 | SECTION 1.6046-3
| 1.6046-3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960. | |
| 26:15.0.1.1.1.0.6.146 | SECTION 1.6047-1
| 1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee. | |
| 26:15.0.1.1.1.0.6.147 | SECTION 1.6047-2
| 1.6047-2 Information relating to qualifying longevity annuity contracts. | |
| 26:15.0.1.1.1.0.6.148 | SECTION 1.6049-1
| 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983. | |
| 26:15.0.1.1.1.0.6.149 | SECTION 1.6049-2
| 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983. | |
| 26:15.0.1.1.1.0.6.150 | SECTION 1.6049-3
| 1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983. | |
| 26:15.0.1.1.1.0.6.151 | SECTION 1.6049-4
| 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982. | |
| 26:15.0.1.1.1.0.6.152 | SECTION 1.6049-5
| 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982. | |
| 26:15.0.1.1.1.0.6.153 | SECTION 1.6049(d)-5T
| 1.6049(d)-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary). | |
| 26:15.0.1.1.1.0.6.154 | SECTION 1.6049-6
| 1.6049-6 Statements to recipients of interest payments and holders of obligations for attributed original issue discount. | |
| 26:15.0.1.1.1.0.6.155 | SECTION 1.6049-7
| 1.6049-7 Returns of information with respect to REMIC regular interests and collateralized debt obligations. | |
| 26:15.0.1.1.1.0.6.156 | SECTION 1.6049-8
| 1.6049-8 Interest and original issue discount paid to certain nonresident aliens. | |
| 26:15.0.1.1.1.0.6.157 | SECTION 1.6049-9
| 1.6049-9 Premium subject to reporting for a debt instrument acquired on or after January 1, 2014. | |
| 26:15.0.1.1.1.0.6.158 | SECTION 1.6049-10
| 1.6049-10 Reporting of original issue discount on a tax-exempt obligation. | |
| 26:15.0.1.1.1.0.6.159 | SECTION 1.6050A-1
| 1.6050A-1 Reporting requirements of certain fishing boat operators. | |
| 26:15.0.1.1.1.0.6.160 | SECTION 1.6050B-1
| 1.6050B-1 Information returns by person making unemployment compensation payments. | |
| 26:15.0.1.1.1.0.6.161 | SECTION 1.6050D-1
| 1.6050D-1 Information returns relating to energy grants and financing. | |
| 26:15.0.1.1.1.0.6.162 | SECTION 1.6050E-1
| 1.6050E-1 Reporting of State and local income tax refunds. | |
| 26:15.0.1.1.1.0.6.163 | SECTION 1.6050H-0
| 1.6050H-0 Table of contents. | |
| 26:15.0.1.1.1.0.6.164 | SECTION 1.6050H-1
| 1.6050H-1 Information reporting of mortgage interest received in a trade or business from an individual. | |
| 26:15.0.1.1.1.0.6.165 | SECTION 1.6050H-2
| 1.6050H-2 Time, form, and manner of reporting interest received on qualified mortgage. | |
| 26:15.0.1.1.1.0.6.166 | SECTION 1.6050H-3
| 1.6050H-3 Information reporting of mortgage insurance premiums. | |
| 26:15.0.1.1.1.0.6.167 | SECTION 1.6050I-0
| 1.6050I-0 Table of contents. | |
| 26:15.0.1.1.1.0.6.168 | SECTION 1.6050I-1
| 1.6050I-1 Returns relating to cash in excess of $10,000 received in a trade or business. | |
| 26:15.0.1.1.1.0.6.169 | SECTION 1.6050I-2
| 1.6050I-2 Returns relating to cash in excess of $10,000 received as bail by court clerks. | |
| 26:15.0.1.1.1.0.6.170 | SECTION 1.6050J-1T
| 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary). | |
| 26:15.0.1.1.1.0.6.171 | SECTION 1.6050K-1
| 1.6050K-1 Returns relating to sales or exchanges of certain partnership interests. | |
| 26:15.0.1.1.1.0.6.172 | SECTION 1.6050L-1
| 1.6050L-1 Information return by donees relating to certain dispositions of donated property. | |
| 26:15.0.1.1.1.0.6.173 | SECTION 1.6050L-2
| 1.6050L-2 Information returns by donees relating to qualified intellectual property contributions. | |
| 26:15.0.1.1.1.0.6.174 | SECTION 1.6050M-1
| 1.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies. | |
| 26:15.0.1.1.1.0.6.175 | SECTION 1.6050N-1
| 1.6050N-1 Statements to recipients of royalties paid after December 31, 1986. | |
| 26:15.0.1.1.1.0.6.176 | SECTION 1.6050N-2
| 1.6050N-2 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5. | |
| 26:15.0.1.1.1.0.6.177 | SECTION 1.6050P-0
| 1.6050P-0 Table of contents. | |
| 26:15.0.1.1.1.0.6.178 | SECTION 1.6050P-1
| 1.6050P-1 Information reporting for discharges of indebtedness by certain entities. | |
| 26:15.0.1.1.1.0.6.179 | SECTION 1.6050P-2
| 1.6050P-2 Organization a significant trade or business of which is the lending of money. | |
| 26:15.0.1.1.1.0.6.180 | SECTION 1.6050S-0
| 1.6050S-0 Table of contents. | |
| 26:15.0.1.1.1.0.6.181 | SECTION 1.6050S-1
| 1.6050S-1 Information reporting for qualified tuition and related expenses. | |
| 26:15.0.1.1.1.0.6.182 | SECTION 1.6050S-2
| 1.6050S-2 Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses. | |
| 26:15.0.1.1.1.0.6.183 | SECTION 1.6050S-3
| 1.6050S-3 Information reporting for payments of interest on qualified education loans. | |
| 26:15.0.1.1.1.0.6.184 | SECTION 1.6050S-4
| 1.6050S-4 Information reporting for payments of interest on qualified education loans. | |
| 26:15.0.1.1.1.0.6.185 | SECTION 1.6050W-1
| 1.6050W-1 Information reporting for payments made in settlement of payment card and third party network transactions. | |
| 26:15.0.1.1.1.0.6.186 | SECTION 1.6050W-2
| 1.6050W-2 Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions. | |
| 26:15.0.1.1.1.0.6.187 | SECTION 1.6050X-1
| 1.6050X-1 Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities. | |
| 26:15.0.1.1.1.0.6.188 | SECTION 1.6050Y-1
| 1.6050Y-1 Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits. | |
| 26:15.0.1.1.1.0.6.189 | SECTION 1.6050Y-2
| 1.6050Y-2 Information reporting by acquirers for reportable policy sale payments. | |
| 26:15.0.1.1.1.0.6.190 | SECTION 1.6050Y-3
| 1.6050Y-3 Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons. | |
| 26:15.0.1.1.1.0.6.191 | SECTION 1.6050Y-4
| 1.6050Y-4 Information reporting by payors for reportable death benefits. | |
| 26:15.0.1.1.1.0.6.192 | SECTION 1.6052-1
| 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance. | |
| 26:15.0.1.1.1.0.6.193 | SECTION 1.6052-2
| 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance. | |
| 26:15.0.1.1.1.0.6.194 | SECTION 1.6055-1
| 1.6055-1 Information reporting for minimum essential coverage. | |
| 26:15.0.1.1.1.0.6.195 | SECTION 1.6055-2
| 1.6055-2 Electronic furnishing of statements. | |
| 26:15.0.1.1.1.0.6.196 | SECTION 1.6060-1
| 1.6060-1 Reporting requirements for tax return preparers. | |
| 26:15.0.1.1.1.0.7 | SUBJGRP 7
| signing and verifying of returns and other documents | |
| 26:15.0.1.1.1.0.7.197 | SECTION 1.6061-1
| 1.6061-1 Signing of returns and other documents by individuals. | |
| 26:15.0.1.1.1.0.7.198 | SECTION 1.6062-1
| 1.6062-1 Signing of returns, statements, and other documents made by corporations. | |
| 26:15.0.1.1.1.0.7.199 | SECTION 1.6063-1
| 1.6063-1 Signing of returns, statements, and other documents made by partnerships. | |
| 26:15.0.1.1.1.0.7.200 | SECTION 1.6065-1
| 1.6065-1 Verification of returns. | |
| 26:15.0.1.1.1.0.8 | SUBJGRP 8
| time for filing returns and other documents | |
| 26:15.0.1.1.1.0.8.201 | SECTION 1.6071-1
| 1.6071-1 Time for filing returns and other documents. | |
| 26:15.0.1.1.1.0.8.202 | SECTION 1.6072-1
| 1.6072-1 Time for filing returns of individuals, estates, and trusts. | |
| 26:15.0.1.1.1.0.8.203 | SECTION 1.6072-2
| 1.6072-2 Time for filing returns of corporations. | |
| 26:15.0.1.1.1.0.8.204 | SECTION 1.6072-3
| 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. | |
| 26:15.0.1.1.1.0.8.205 | SECTION 1.6072-4
| 1.6072-4 Time for filing other returns of income. | |
| 26:15.0.1.1.1.0.8.206 | SECTION 1.6073-1
| 1.6073-1 Time and place for filing declarations of estimated income tax by individuals. | |
| 26:15.0.1.1.1.0.8.207 | SECTION 1.6073-2
| 1.6073-2 Fiscal years. | |
| 26:15.0.1.1.1.0.8.208 | SECTION 1.6073-3
| 1.6073-3 Short taxable years. | |
| 26:15.0.1.1.1.0.8.209 | SECTION 1.6073-4
| 1.6073-4 Extension of time for filing declarations by individuals. | |
| 26:15.0.1.1.1.0.8.210 | SECTION 1.6074-1
| 1.6074-1 Time and place for filing declarations of estimated income tax by corporations. | |
| 26:15.0.1.1.1.0.8.211 | SECTION 1.6074-2
| 1.6074-2 Time for filing declarations by corporations in case of a short taxable year. | |
| 26:15.0.1.1.1.0.8.212 | SECTION 1.6074-3
| 1.6074-3 Extension of time for filing declarations by corporations. | |
| 26:15.0.1.1.1.0.9 | SUBJGRP 9
| Extension of Time for Filing Returns | |
| 26:15.0.1.1.1.0.9.213 | SECTION 1.6081-1
| 1.6081-1 Extension of time for filing returns. | |
| 26:15.0.1.1.1.0.9.214 | SECTION 1.6081-2
| 1.6081-2 Automatic extension of time to file certain returns filed by partnerships. | |
| 26:15.0.1.1.1.0.9.215 | SECTION 1.6081-3
| 1.6081-3 Automatic extension of time for filing corporation income tax returns. | |
| 26:15.0.1.1.1.0.9.216 | SECTION 1.6081-4
| 1.6081-4 Automatic extension of time for filing individual income tax return. | |
| 26:15.0.1.1.1.0.9.217 | SECTION 1.6081-5
| 1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents. | |
| 26:15.0.1.1.1.0.9.218 | SECTION 1.6081-6
| 1.6081-6 Automatic extension of time to file estate or trust income tax return. | |
| 26:15.0.1.1.1.0.9.219 | SECTION 1.6081-7
| 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. | |
| 26:15.0.1.1.1.0.9.220 | SECTION 1.6081-8
| 1.6081-8 Extension of time to file certain information returns. | |
| 26:15.0.1.1.1.0.9.221 | SECTION 1.6081-9
| 1.6081-9 Automatic extension of time to file exempt or political organization returns. | |
| 26:15.0.1.1.1.0.9.222 | SECTION 1.6081-10
| 1.6081-10 Automatic extension of time to file withholding tax return for U.S. source income of foreign persons. | |
| 26:15.0.1.1.1.0.9.223 | SECTION 1.6081-11
| 1.6081-11 Automatic extension of time for filing certain employee plan returns. | |
| 26:15.0.1.1.1.0.10 | SUBJGRP 10
| Place for Filing Returns or Other Documents | |
| 26:15.0.1.1.1.0.10.224 | SECTION 1.6091-1
| 1.6091-1 Place for filing returns or other documents. | |
| 26:15.0.1.1.1.0.10.225 | SECTION 1.6091-2
| 1.6091-2 Place for filing income tax returns. | |
| 26:15.0.1.1.1.0.10.226 | SECTION 1.6091-3
| 1.6091-3 Filing certain international income tax returns. | |
| 26:15.0.1.1.1.0.10.227 | SECTION 1.6091-4
| 1.6091-4 Exceptional cases. | |
| 26:15.0.1.1.1.0.11 | SUBJGRP 11
| Miscellaneous Provisions | |
| 26:15.0.1.1.1.0.11.228 | SECTION 1.6102-1
| 1.6102-1 Computations on returns or other documents. | |
| 26:15.0.1.1.1.0.11.229 | SECTION 1.6107-1
| 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. | |
| 26:15.0.1.1.1.0.11.230 | SECTION 1.6107-2
| 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record. | |
| 26:15.0.1.1.1.0.11.231 | SECTION 1.6109-1
| 1.6109-1 Identifying numbers. | |
| 26:15.0.1.1.1.0.11.232 | SECTION 1.6109-2
| 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements. | |
| 26:15.0.1.1.1.0.11.233 | SECTION 1.6115-1
| 1.6115-1 Disclosure requirements for quid pro quo contributions. | |
| 26:15.0.1.1.1.0.12 | SUBJGRP 12
| Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000 | |
| 26:15.0.1.1.1.0.12.234 | SECTION 1.6109-2A
| 1.6109-2A Furnishing identifying number of income tax return preparer. | |
| 26:15.0.1.1.1.0.13 | SUBJGRP 13
| Time and Place for Paying Tax | |
| 26:15.0.1.1.1.0.13.235 | SECTION 1.6151-1
| 1.6151-1 Time and place for paying tax shown on returns. | |
| 26:15.0.1.1.1.0.13.236 | SECTION 1.6153-1
| 1.6153-1 Payment of estimated tax by individuals. | |
| 26:15.0.1.1.1.0.13.237 | SECTION 1.6153-2
| 1.6153-2 Fiscal years. | |
| 26:15.0.1.1.1.0.13.238 | SECTION 1.6153-3
| 1.6153-3 Short taxable years. | |
| 26:15.0.1.1.1.0.13.239 | SECTION 1.6153-4
| 1.6153-4 Extension of time for paying the estimated tax. | |
| 26:15.0.1.1.1.0.14 | SUBJGRP 14
| Extensions of Time for Payment | |
| 26:15.0.1.1.1.0.14.240 | SECTION 1.6161-1
| 1.6161-1 Extension of time for paying tax or deficiency. | |
| 26:15.0.1.1.1.0.14.241 | SECTION 1.6162-1
| 1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies. | |
| 26:15.0.1.1.1.0.14.242 | SECTION 1.6164-1
| 1.6164-1 Extensions of time for payment of taxes by corporations expecting carrybacks. | |
| 26:15.0.1.1.1.0.14.243 | SECTION 1.6164-2
| 1.6164-2 Amount of tax the time for payment of which may be extended. | |
| 26:15.0.1.1.1.0.14.244 | SECTION 1.6164-3
| 1.6164-3 Computation of the amount of reduction of the tax previously determined. | |
| 26:15.0.1.1.1.0.14.245 | SECTION 1.6164-4
| 1.6164-4 Payment of remainder of tax where extension relates to only part of the tax. | |
| 26:15.0.1.1.1.0.14.246 | SECTION 1.6164-5
| 1.6164-5 Period of extension. | |
| 26:15.0.1.1.1.0.14.247 | SECTION 1.6164-6
| 1.6164-6 Revised statements. | |
| 26:15.0.1.1.1.0.14.248 | SECTION 1.6164-7
| 1.6164-7 Termination by district director. | |
| 26:15.0.1.1.1.0.14.249 | SECTION 1.6164-8
| 1.6164-8 Payments on termination. | |
| 26:15.0.1.1.1.0.14.250 | SECTION 1.6164-9
| 1.6164-9 Cross references. | |
| 26:15.0.1.1.1.0.14.251 | SECTION 1.6165-1
| 1.6165-1 Bonds where time to pay the tax or deficiency has been extended. | |
| 26:15.0.1.1.1.0.15 | SUBJGRP 15
| General Provisions | |
| 26:15.0.1.1.1.0.15.252 | SECTION 1.6302-1
| 1.6302-1 Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations. | |
| 26:15.0.1.1.1.0.15.253 | SECTION 1.6302-2
| 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations. | |
| 26:15.0.1.1.1.0.15.254 | SECTION 1.6302-3
| 1.6302-3 Deposit rules for estimated taxes of certain trusts. | |
| 26:15.0.1.1.1.0.15.255 | SECTION 1.6302-4
| 1.6302-4 Voluntary payments by electronic funds transfer. | |
| 26:15.0.1.1.1.0.15.256 | SECTION 1.6361-1
| 1.6361-1 Collection and administration of qualified State individual income taxes. | |
| 26:15.0.1.1.1.0.16 | SUBJGRP 16
| ABATEMENTS, CREDITS, AND REFUNDS | |
| 26:15.0.1.1.1.0.16.257 | SECTION 1.6411-1
| 1.6411-1 Tentative carryback adjustments. | |
| 26:15.0.1.1.1.0.16.258 | SECTION 1.6411-2
| 1.6411-2 Computation of tentative carryback adjustment. | |
| 26:15.0.1.1.1.0.16.259 | SECTION 1.6411-3
| 1.6411-3 Allowance of adjustments. | |
| 26:15.0.1.1.1.0.16.260 | SECTION 1.6411-4
| 1.6411-4 Consolidated groups. | |
| 26:15.0.1.1.1.0.16.261 | SECTION 1.6414-1
| 1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign corporations. | |
| 26:15.0.1.1.1.0.16.262 | SECTION 1.6425-1
| 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. | |
| 26:15.0.1.1.1.0.16.263 | SECTION 1.6425-2
| 1.6425-2 Computation of adjustment of overpayment of estimated tax. | |
| 26:15.0.1.1.1.0.16.264 | SECTION 1.6425-3
| 1.6425-3 Allowance of adjustments. | |
| 26:15.0.1.1.1.0.17 | SUBJGRP 17
| ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES | |
| 26:15.0.1.1.1.0.17.265 | SECTION 1.6654-1
| 1.6654-1 Addition to the tax in the case of an individual. | |
| 26:15.0.1.1.1.0.17.266 | SECTION 1.6654-2
| 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals. | |
| 26:15.0.1.1.1.0.17.267 | SECTION 1.6654-3
| 1.6654-3 Short taxable years of individuals. | |
| 26:15.0.1.1.1.0.17.268 | SECTION 1.6654-4
| 1.6654-4 [Reserved] | |
| 26:15.0.1.1.1.0.17.269 | SECTION 1.6654-5
| 1.6654-5 Payments of estimated tax. | |
| 26:15.0.1.1.1.0.17.270 | SECTION 1.6654-6
| 1.6654-6 Nonresident alien individuals. | |
| 26:15.0.1.1.1.0.17.271 | SECTION 1.6654-7
| 1.6654-7 Applicability. | |
| 26:15.0.1.1.1.0.17.272 | SECTION 1.6655-0
| 1.6655-0 Table of contents. | |
| 26:15.0.1.1.1.0.17.273 | SECTION 1.6655-1
| 1.6655-1 Addition to the tax in the case of a corporation. | |
| 26:15.0.1.1.1.0.17.274 | SECTION 1.6655-2
| 1.6655-2 Annualized income installment method. | |
| 26:15.0.1.1.1.0.17.275 | SECTION 1.6655-2T
| 1.6655-2T Safe harbor for certain installments of tax due before July 1, 1987 (temporary). | |
| 26:15.0.1.1.1.0.17.276 | SECTION 1.6655-3
| 1.6655-3 Adjusted seasonal installment method. | |
| 26:15.0.1.1.1.0.17.277 | SECTION 1.6655-4
| 1.6655-4 Large corporations. | |
| 26:15.0.1.1.1.0.17.278 | SECTION 1.6655-5
| 1.6655-5 Short taxable year. | |
| 26:15.0.1.1.1.0.17.279 | SECTION 1.6655-6
| 1.6655-6 Methods of accounting. | |
| 26:15.0.1.1.1.0.17.280 | SECTION 1.6655-7
| 1.6655-7 Addition to tax on account of excessive adjustment under section 6425. | |
| 26:15.0.1.1.1.0.17.281 | SECTION 1.6655(e)-1
| 1.6655(e)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993. | |
| 26:15.0.1.1.1.0.17.282 | SECTION 1.6662-0
| 1.6662-0 Table of contents. | |
| 26:15.0.1.1.1.0.17.283 | SECTION 1.6662-1
| 1.6662-1 Overview of the accuracy-related penalty. | |
| 26:15.0.1.1.1.0.17.284 | SECTION 1.6662-2
| 1.6662-2 Accuracy-related penalty. | |
| 26:15.0.1.1.1.0.17.285 | SECTION 1.6662-3
| 1.6662-3 Negligence or disregard of rules or regulations. | |
| 26:15.0.1.1.1.0.17.286 | SECTION 1.6662-4
| 1.6662-4 Substantial understatement of income tax. | |
| 26:15.0.1.1.1.0.17.287 | SECTION 1.6662-5
| 1.6662-5 Substantial and gross valuation misstatements under chapter 1. | |
| 26:15.0.1.1.1.0.17.288 | SECTION 1.6662-5T
| 1.6662-5T Substantial and gross valuation misstatements under chapter 1 (temporary). | |
| 26:15.0.1.1.1.0.17.289 | SECTION 1.6662-6
| 1.6662-6 Transactions between persons described in section 482 and net section 482 transfer price adjustments. | |
| 26:15.0.1.1.1.0.17.290 | SECTION 1.6662-7
| 1.6662-7 Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty. | |
| 26:15.0.1.1.1.0.17.291 | SECTION 1.6664-0
| 1.6664-0 Table of contents. | |
| 26:15.0.1.1.1.0.17.292 | SECTION 1.6664-1
| 1.6664-1 Accuracy-related and fraud penalties; definitions, effective date and special rules. | |
| 26:15.0.1.1.1.0.17.293 | SECTION 1.6664-2
| 1.6664-2 Underpayment. | |
| 26:15.0.1.1.1.0.17.294 | SECTION 1.6664-3
| 1.6664-3 Ordering rules for determining the total amount of penalties imposed. | |
| 26:15.0.1.1.1.0.17.295 | SECTION 1.6664-4
| 1.6664-4 Reasonable cause and good faith exception to section 6662 penalties. | |
| 26:15.0.1.1.1.0.17.296 | SECTION 1.6664-4T
| 1.6664-4T Reasonable cause and good faith exception to section 6662 penalties. | |
| 26:15.0.1.1.1.0.17.297 | SECTION 1.6694-0
| 1.6694-0 Table of contents. | |
| 26:15.0.1.1.1.0.17.298 | SECTION 1.6694-1
| 1.6694-1 Section 6694 penalties applicable to tax return preparers. | |
| 26:15.0.1.1.1.0.17.299 | SECTION 1.6694-2
| 1.6694-2 Penalty for understatement due to an unreasonable position. | |
| 26:15.0.1.1.1.0.17.300 | SECTION 1.6694-3
| 1.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct. | |
| 26:15.0.1.1.1.0.17.301 | SECTION 1.6694-4
| 1.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. | |
| 26:15.0.1.1.1.0.17.302 | SECTION 1.6695-1
| 1.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons. | |
| 26:15.0.1.1.1.0.17.303 | SECTION 1.6695-2
| 1.6695-2 Tax return preparer due diligence requirements for certain tax returns and claims. | |
| 26:15.0.1.1.1.0.17.304 | SECTION 1.6696-1
| 1.6696-1 Claims for credit or refund by tax return preparers or appraisers. | |
| 26:15.0.1.1.1.0.17.305 | SECTION 1.6709-1T
| 1.6709-1T Penalties with respect to mortgage credit certificates (temporary). | |
| 26:15.0.1.1.1.0.17.306 | SECTION 1.6851-1
| 1.6851-1 Termination assessments of income tax. | |
| 26:15.0.1.1.1.0.17.307 | SECTION 1.6851-2
| 1.6851-2 Certificates of compliance with income tax laws by departing aliens. | |
| 26:15.0.1.1.1.0.17.308 | SECTION 1.6851-3
| 1.6851-3 Furnishing of bond to insure payment; cross reference. | |
| 26:15.0.1.1.1.0.18 | SUBJGRP 18
| The Tax Court | |
| 26:15.0.1.1.1.0.19 | SUBJGRP 19
| Declaratory Judgments Relating to Qualification of Certain Retirement Plans | |
| 26:15.0.1.1.1.0.19.309 | SECTION 1.7476-1
| 1.7476-1 Interested parties. | |
| 26:15.0.1.1.1.0.19.310 | SECTION 1.7476-2
| 1.7476-2 Notice to interested parties. | |
| 26:15.0.1.1.1.0.19.311 | SECTION 1.7476-3
| 1.7476-3 Notice of determination. | |
| 26:15.0.1.1.1.0.19.312 | SECTION 1.7519-0T
| 1.7519-0T Table of contents (temporary). | |
| 26:15.0.1.1.1.0.19.313 | SECTION 1.7519-1T
| 1.7519-1T Required payments for entities electing not to have required year (temporary). | |
| 26:15.0.1.1.1.0.19.314 | SECTION 1.7519-2T
| 1.7519-2T Required payments - procedures and administration (temporary). | |
| 26:15.0.1.1.1.0.19.315 | SECTION 1.7519-3T
| 1.7519-3T Effective date (temporary). | |
| 26:15.0.1.1.1.0.20 | SUBJGRP 20
| general actuarial valuations | |
| 26:15.0.1.1.1.0.20.316 | SECTION 1.7520-1
| 1.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests. | |
| 26:15.0.1.1.1.0.20.317 | SECTION 1.7520-2
| 1.7520-2 Valuation of charitable interests. | |
| 26:15.0.1.1.1.0.20.318 | SECTION 1.7520-3
| 1.7520-3 Limitation on the application of section 7520. | |
| 26:15.0.1.1.1.0.20.319 | SECTION 1.7520-4
| 1.7520-4 Transitional rules. | |
| 26:15.0.1.1.1.0.20.320 | SECTION 1.7701-1
| 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage. | |
| 26:15.0.1.1.1.0.20.321 | SECTION 1.7701(l)-0
| 1.7701(l)-0 Table of contents. | |
| 26:15.0.1.1.1.0.20.322 | SECTION 1.7701(l)-1
| 1.7701(l)-1 Conduit financing arrangements. | |
| 26:15.0.1.1.1.0.20.323 | SECTION 1.7701(l)-3
| 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock. | |
| 26:15.0.1.1.1.0.20.324 | SECTION 1.7701(l)-4
| 1.7701(l)-4 Rules regarding inversion transactions. | |
| 26:15.0.1.1.1.0.20.325 | SECTION 1.7702-0
| 1.7702-0 Table of contents. | |
| 26:15.0.1.1.1.0.20.326 | SECTION 1.7702-2
| 1.7702-2 Attained age of the insured under a life insurance contract. | |
| 26:15.0.1.1.1.0.20.327 | SECTION 1.7702B-1
| 1.7702B-1 Consumer protection provisions. | |
| 26:15.0.1.1.1.0.20.328 | SECTION 1.7702B-2
| 1.7702B-2 Special rules for pre-1997 long-term care insurance contracts. | |
| 26:15.0.1.1.1.0.20.329 | SECTION 1.7703-1
| 1.7703-1 Determination of marital status. | |
| 26:15.0.1.1.1.0.20.330 | SECTION 1.7704-1
| 1.7704-1 Publicly traded partnerships. | |
| 26:15.0.1.1.1.0.20.331 | SECTION 1.7704-2
| 1.7704-2 Transition provisions. | |
| 26:15.0.1.1.1.0.20.332 | SECTION 1.7704-3
| 1.7704-3 Qualifying income. | |
| 26:15.0.1.1.1.0.20.333 | SECTION 1.7704-4
| 1.7704-4 Qualifying income - mineral and natural resources. | |
| 26:15.0.1.1.1.0.20.334 | SECTION 1.7872-1 - 1.7872-4
| 1.7872-1--1.7872-4 [Reserved] | |
| 26:15.0.1.1.1.0.20.335 | SECTION 1.7872-5
| 1.7872-5 Exempted loans. | |
| 26:15.0.1.1.1.0.20.336 | SECTION 1.7872-5T
| 1.7872-5T Exempted loans (temporary). | |
| 26:15.0.1.1.1.0.20.337 | SECTION 1.7872-15
| 1.7872-15 Split-dollar loans. | |
| 26:15.0.1.1.1.0.20.338 | SECTION 1.7872-16
| 1.7872-16 Loans to an exchange facilitator under § 1.468B-6. | |
| 26:15.0.1.1.1.0.20.339 | SECTION 1.7874-1
| 1.7874-1 Disregard of affiliate-owned stock. | |
| 26:15.0.1.1.1.0.20.340 | SECTION 1.7874-2
| 1.7874-2 Surrogate foreign corporation. | |
| 26:15.0.1.1.1.0.20.341 | SECTION 1.7874-3
| 1.7874-3 Substantial business activities. | |
| 26:15.0.1.1.1.0.20.342 | SECTION 1.7874-4
| 1.7874-4 Disregard of certain stock related to the domestic entity acquisition. | |
| 26:15.0.1.1.1.0.20.343 | SECTION 1.7874-5
| 1.7874-5 Effect of certain transfers of stock related to the acquisition. | |
| 26:15.0.1.1.1.0.20.344 | SECTION 1.7874-6
| 1.7874-6 Stock transferred by members of the EAG. | |
| 26:15.0.1.1.1.0.20.345 | SECTION 1.7874-7
| 1.7874-7 Disregard of certain stock attributable to passive assets. | |
| 26:15.0.1.1.1.0.20.346 | SECTION 1.7874-8
| 1.7874-8 Disregard of certain stock attributable to serial acquisitions. | |
| 26:15.0.1.1.1.0.20.347 | SECTION 1.7874-9
| 1.7874-9 Disregard of certain stock in third-country transactions. | |
| 26:15.0.1.1.1.0.20.348 | SECTION 1.7874-10
| 1.7874-10 Disregard of certain distributions. | |
| 26:15.0.1.1.1.0.20.349 | SECTION 1.7874-11
| 1.7874-11 Rules regarding inversion gain. | |
| 26:15.0.1.1.1.0.20.350 | SECTION 1.7874-12
| 1.7874-12 Definitions. | |
| 26:15.0.1.1.1.0.20.351 | SECTION 1.9000-1
| 1.9000-1 Statutory provisions. | |
| 26:15.0.1.1.1.0.20.352 | SECTION 1.9000-2
| 1.9000-2 Effect of repeal in general. | |
| 26:15.0.1.1.1.0.20.353 | SECTION 1.9000-3
| 1.9000-3 Requirement of statement showing increase in tax liability. | |
| 26:15.0.1.1.1.0.20.354 | SECTION 1.9000-4
| 1.9000-4 Form and content of statement. | |
| 26:15.0.1.1.1.0.20.355 | SECTION 1.9000-5
| 1.9000-5 Effect of filing statement. | |
| 26:15.0.1.1.1.0.20.356 | SECTION 1.9000-6
| 1.9000-6 Provisions for the waiver of interest. | |
| 26:15.0.1.1.1.0.20.357 | SECTION 1.9000-7
| 1.9000-7 Provisions for estimated tax. | |
| 26:15.0.1.1.1.0.20.358 | SECTION 1.9000-8
| 1.9000-8 Extension of time for making certain payments. | |
| 26:15.0.1.1.1.0.20.359 | SECTION 1.9001
| 1.9001 Statutory provisions; Retirement-Straight Line Adjustment Act of 1958. | |
| 26:15.0.1.1.1.0.20.360 | SECTION 1.9001-1
| 1.9001-1 Change from retirement to straight-line method of computing depreciation. | |
| 26:15.0.1.1.1.0.20.361 | SECTION 1.9001-2
| 1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjustment date. | |
| 26:15.0.1.1.1.0.20.362 | SECTION 1.9001-3
| 1.9001-3 Basis adjustments for taxable years between changeover date and 1956 adjustment date. | |
| 26:15.0.1.1.1.0.20.363 | SECTION 1.9001-4
| 1.9001-4 Adjustments required in computing excess-profits credit. | |
| 26:15.0.1.1.1.0.20.364 | SECTION 1.9002
| 1.9002 Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124). | |
| 26:15.0.1.1.1.0.20.365 | SECTION 1.9002-1
| 1.9002-1 Purpose, applicability, and definitions. | |
| 26:15.0.1.1.1.0.20.366 | SECTION 1.9002-2
| 1.9002-2 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply. | |
| 26:15.0.1.1.1.0.20.367 | SECTION 1.9002-3
| 1.9002-3 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply. | |
| 26:15.0.1.1.1.0.20.368 | SECTION 1.9002-4
| 1.9002-4 Election to pay net increase in tax in installments. | |
| 26:15.0.1.1.1.0.20.369 | SECTION 1.9002-5
| 1.9002-5 Special rules relating to interest. | |
| 26:15.0.1.1.1.0.20.370 | SECTION 1.9002-6
| 1.9002-6 Acquiring corporation. | |
| 26:15.0.1.1.1.0.20.371 | SECTION 1.9002-7
| 1.9002-7 Statute of limitations. | |
| 26:15.0.1.1.1.0.20.372 | SECTION 1.9002-8
| 1.9002-8 Manner of exercising elections. | |
| 26:15.0.1.1.1.0.20.373 | SECTION 1.9003
| 1.9003 Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017). | |
| 26:15.0.1.1.1.0.20.374 | SECTION 1.9003-1
| 1.9003-1 Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years. | |
| 26:15.0.1.1.1.0.20.375 | SECTION 1.9003-2
| 1.9003-2 Effect of election. | |
| 26:15.0.1.1.1.0.20.376 | SECTION 1.9003-3
| 1.9003-3 Statutes of limitation. | |
| 26:15.0.1.1.1.0.20.377 | SECTION 1.9003-4
| 1.9003-4 Manner of exercising election. | |
| 26:15.0.1.1.1.0.20.378 | SECTION 1.9003-5
| 1.9003-5 Terms; applicability of other laws. | |
| 26:15.0.1.1.1.0.20.379 | SECTION 1.9004
| 1.9004 Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674). | |
| 26:15.0.1.1.1.0.20.380 | SECTION 1.9004-1
| 1.9004-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale. | |
| 26:15.0.1.1.1.0.20.381 | SECTION 1.9004-2
| 1.9004-2 Effect of election. | |
| 26:15.0.1.1.1.0.20.382 | SECTION 1.9004-3
| 1.9004-3 Statutes of limitation. | |
| 26:15.0.1.1.1.0.20.383 | SECTION 1.9004-4
| 1.9004-4 Manner of exercising election. | |
| 26:15.0.1.1.1.0.20.384 | SECTION 1.9004-5
| 1.9004-5 Terms; applicability of other laws. | |
| 26:15.0.1.1.1.0.20.385 | SECTION 1.9005
| 1.9005 Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683). | |
| 26:15.0.1.1.1.0.20.386 | SECTION 1.9005-1
| 1.9005-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products. | |
| 26:15.0.1.1.1.0.20.387 | SECTION 1.9005-2
| 1.9005-2 Effect of election. | |
| 26:15.0.1.1.1.0.20.388 | SECTION 1.9005-3
| 1.9005-3 Statutes of limitation. | |
| 26:15.0.1.1.1.0.20.389 | SECTION 1.9005-4
| 1.9005-4 Manner of exercising election. | |
| 26:15.0.1.1.1.0.20.390 | SECTION 1.9005-5
| 1.9005-5 Terms; applicability of other laws. | |
| 26:15.0.1.1.1.0.21 | SUBJGRP 21
| Tax Reform Act of 1969 | |
| 26:15.0.1.1.1.0.21.391 | SECTION 1.9006
| 1.9006 Statutory provisions; Tax Reform Act of 1969. | |
| 26:15.0.1.1.1.0.21.392 | SECTION 1.9006-1
| 1.9006-1 Interest and penalties in case of certain taxable years. | |
| 26:15.0.1.1.1.0.21.393 | SECTION 1.9101-1
| 1.9101-1 Permission to submit information required by certain returns and statements on magnetic tape. | |
| 26:15.0.1.1.1.0.21.394 | SECTION 1.9200-1
| 1.9200-1 Deduction for motor carrier operating authority. | |
| 26:15.0.1.1.1.0.21.395 | SECTION 1.9200-2
| 1.9200-2 Manner of taking deduction. | |
| 26:15.0.1.1.1.0.21.396 | SECTION 1.9300-1
| 1.9300-1 Reduction in taxable income for housing displaced individuals. | |