Title 26

Volume 16 CHAPTER I SUBCHAP A

Subchapter A - Income Tax (continued)

26:16.0.1.1.1PART 2
PART 2 - MARITIME CONSTRUCTION RESERVE FUND
26:16.0.1.1.1.0.1.1SECTION 2.1
     2.1 Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes.
26:16.0.1.1.1.0.1.2SECTION 2.1-1
     2.1-1 Definitions.
26:16.0.1.1.1.0.1.3SECTION 2.1-2
     2.1-2 Scope of section 511 of the Act and the regulations in this part.
26:16.0.1.1.1.0.1.4SECTION 2.1-3
     2.1-3 Requirements as to vessel operations.
26:16.0.1.1.1.0.1.5SECTION 2.1-4
     2.1-4 Application to establish fund.
26:16.0.1.1.1.0.1.6SECTION 2.1-5
     2.1-5 Tentative authorization to establish fund.
26:16.0.1.1.1.0.1.7SECTION 2.1-6
     2.1-6 Establishment of fund.
26:16.0.1.1.1.0.1.8SECTION 2.1-7
     2.1-7 Circumstances permitting reimbursement from a construction reserve fund.
26:16.0.1.1.1.0.1.9SECTION 2.1-8
     2.1-8 Investment of funds in securities.
26:16.0.1.1.1.0.1.10SECTION 2.1-9
     2.1-9 Valuation of securities in fund.
26:16.0.1.1.1.0.1.11SECTION 2.1-10
     2.1-10 Withdrawals from fund.
26:16.0.1.1.1.0.1.12SECTION 2.1-11
     2.1-11 Time deposits.
26:16.0.1.1.1.0.1.13SECTION 2.1-12
     2.1-12 Election as to nonrecognition of gain.
26:16.0.1.1.1.0.1.14SECTION 2.1-13
     2.1-13 Deposit of proceeds of sales or indemnities.
26:16.0.1.1.1.0.1.15SECTION 2.1-14
     2.1-14 Deposit of earnings and receipts.
26:16.0.1.1.1.0.1.16SECTION 2.1-15
     2.1-15 Time for making deposits.
26:16.0.1.1.1.0.1.17SECTION 2.1-16
     2.1-16 Tax liability as to earnings deposited.
26:16.0.1.1.1.0.1.18SECTION 2.1-17
     2.1-17 Basis of new vessel.
26:16.0.1.1.1.0.1.19SECTION 2.1-18
     2.1-18 Allocation of gain for tax purposes.
26:16.0.1.1.1.0.1.20SECTION 2.1-19
     2.1-19 Requirements as to new vessels.
26:16.0.1.1.1.0.1.21SECTION 2.1-20
     2.1-20 Obligation of deposits.
26:16.0.1.1.1.0.1.22SECTION 2.1-21
     2.1-21 Period for construction of certain vessels.
26:16.0.1.1.1.0.1.23SECTION 2.1-22
     2.1-22 Time extensions for expenditure or obligation.
26:16.0.1.1.1.0.1.24SECTION 2.1-23
     2.1-23 Noncompliance with requirements.
26:16.0.1.1.1.0.1.25SECTION 2.1-24
     2.1-24 Extent of tax liability.
26:16.0.1.1.1.0.1.26SECTION 2.1-25
     2.1-25 Assessment and collection of deficiencies.
26:16.0.1.1.1.0.1.27SECTION 2.1-26
     2.1-26 Reports by taxpayers.
26:16.0.1.1.1.0.1.28SECTION 2.1-27
     2.1-27 Controlled corporation.
26:16.0.1.1.1.0.1.29SECTION 2.1-28
     2.1-28 Administrative jurisdiction.
26:16.0.1.1.2PART 3
PART 3 - CAPITAL CONSTRUCTION FUND
26:16.0.1.1.2.0.1.1SECTION 3.0
     3.0 Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
26:16.0.1.1.2.0.1.2SECTION 3.1
     3.1 Scope of section 607 of the Act and the regulations in this part.
26:16.0.1.1.2.0.1.3SECTION 3.2
     3.2 Ceiling on deposits.
26:16.0.1.1.2.0.1.4SECTION 3.3
     3.3 Nontaxability of deposits.
26:16.0.1.1.2.0.1.5SECTION 3.4
     3.4 Establishment of accounts.
26:16.0.1.1.2.0.1.6SECTION 3.5
     3.5 Qualified withdrawals.
26:16.0.1.1.2.0.1.7SECTION 3.6
     3.6 Tax treatment of qualified withdrawals.
26:16.0.1.1.2.0.1.8SECTION 3.7
     3.7 Tax treatment of nonqualified withdrawals.
26:16.0.1.1.2.0.1.9SECTION 3.8
     3.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
26:16.0.1.1.2.0.1.10SECTION 3.9
     3.9 Consolidated returns. [Reserved]
26:16.0.1.1.2.0.1.11SECTION 3.10
     3.10 Transitional rules for existing funds.
26:16.0.1.1.2.0.1.12SECTION 3.11
     3.11 Definitions.
26:16.0.1.1.3PART 4
PART 4 - TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
26:16.0.1.1.3.0.1.1SECTION 4.954-0
     4.954-0 Introduction.
26:16.0.1.1.3.0.1.2SECTION 4.954-1
     4.954-1 Foreign base company income; taxable years beginning after December 31, 1986.
26:16.0.1.1.3.0.1.3SECTION 4.954-2
     4.954-2 Foreign personal holding company income; taxable years beginning after December 31, 1986.
26:16.0.1.1.4PART 5
PART 5 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
26:16.0.1.1.4.0.1.1SECTION 5.1502-45
     5.1502-45 Limitation on losses to amount at risk.
26:16.0.1.1.4.0.1.2SECTION 5.6411-1
     5.6411-1 Tentative refund under claim of right adjustment.
26:16.0.1.1.5PART 5c
PART 5c - TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
26:16.0.1.1.5.0.1.1SECTION 5c.44F-1
     5c.44F-1 Leases and qualified research expenses.
26:16.0.1.1.5.0.1.2SECTION 5c.1305-1
     5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.
26:16.0.1.1.6PART 5e
PART 5e - TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS
26:16.0.1.1.6.0.1.1SECTION 5e.274-8
     5e.274-8 Travel expenses of Members of Congress.
26:16.0.1.1.7PART 5f
PART 5f - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
26:16.0.1.1.7.0.1.1SECTION 5f.103-1
     5f.103-1 Obligations issued after December 31, 1982, required to be in registered form.
26:16.0.1.1.7.0.1.2SECTION 5f.163-1
     5f.163-1 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
26:16.0.1.1.8PART 6a
PART 6a - TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980
26:16.0.1.1.8.0.1.1SECTION 6a.103A-1
     6a.103A-1 Interest on mortgage subsidy bonds.
26:16.0.1.1.8.0.1.2SECTION 6a.103A-2
     6a.103A-2 Qualified mortgage bond.
26:16.0.1.1.8.0.1.3SECTION 6a.103A-3
     6a.103A-3 Qualified veterans' mortgage bonds.
26:16.0.1.1.8.0.1.4SECTION 6a.6652(g)-1
     6a.6652(g)-1 Failure to make return or furnish statement required under section 6039C.
26:16.0.1.1.9PART 7
PART 7 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
26:16.0.1.1.9.0.1.1SECTION 7.48-1
     7.48-1 Election to have investment credit for movie and television films determined in accordance with previous litigation.
26:16.0.1.1.9.0.1.2SECTION 7.48-2
     7.48-2 Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975.
26:16.0.1.1.9.0.1.3SECTION 7.48-3
     7.48-3 Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code.
26:16.0.1.1.9.0.1.4SECTION 7.57(d)-1
     7.57(d)-1 Election with respect to straight line recovery of intangibles.
26:16.0.1.1.9.0.1.5SECTION 7.465-1
     7.465-1 Amounts at risk with respect to activities begun prior to effective date; in general.
26:16.0.1.1.9.0.1.6SECTION 7.465-2
     7.465-2 Determination of amount at risk.
26:16.0.1.1.9.0.1.7SECTION 7.465-3
     7.465-3 Allocation of loss for different taxable years.
26:16.0.1.1.9.0.1.8SECTION 7.465-4
     7.465-4 Insufficient records.
26:16.0.1.1.9.0.1.9SECTION 7.465-5
     7.465-5 Examples.
26:16.0.1.1.9.0.1.10SECTION 7.936-1
     7.936-1 Qualified possession source investment income.
26:16.0.1.1.9.0.1.11SECTION 7.999-1
     7.999-1 Computation of the international boycott factor.
26:16.0.1.1.9.0.1.12SECTION 7.6039A-1
     7.6039A-1 Information regarding carryover basis property acquired from a decedent.
26:16.0.1.1.10PART 8
PART 8 - TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)
26:16.0.1.1.10.0.1.1SECTION 8.1
     8.1 Charitable remainder trusts.
26:16.0.1.1.11PART 9
PART 9 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975
26:16.0.1.1.11.0.1.1SECTION 9.1
     9.1 Investment credit - public utility property elections.
26:16.0.1.1.11.0.1.2SECTION 9.2
     9.2 [Reserved]
26:16.0.1.1.11.0.1.3SECTION 9.3
     9.3 Temporary TRASOP requirements for 1-percent additional investment credit.
26:16.0.1.1.12PART 11
PART 11 - TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
26:16.0.1.1.12.0.1.1SECTION 11.401(a)-11
     11.401(a)-11 Qualified joint and survivor annuities.
26:16.0.1.1.12.0.1.2SECTION 11.401(a)-19
     11.401(a)-19 Nonforfeitability in case of certain withdrawals.
26:16.0.1.1.12.0.1.3SECTION 11.401(b)-1
     11.401(b)-1 Certain retroactive changes in plan.
26:16.0.1.1.12.0.1.4SECTION 11.408(a)(2)-1
     11.408(a)(2)-1 Trustee of individual retirement accounts.
26:16.0.1.1.12.0.1.5SECTION 11.410-1
     11.410-1 Election by church to have participation, vesting, funding, etc., provisions apply.
26:16.0.1.1.12.0.1.6SECTION 11.410(b)-1
     11.410(b)-1 Minimum coverage requirements.
26:16.0.1.1.12.0.1.7SECTION 11.412(c)-7
     11.412(c)-7 Election to treat certain retroactive plan amendments as made on the first day of the plan year.
26:16.0.1.1.12.0.1.8SECTION 11.412(c)-11
     11.412(c)-11 Election with respect to bonds.
26:16.0.1.1.12.0.1.9SECTION 11.412(c)-12
     11.412(c)-12 Extension of time to make contributions to satisfy requirements of section 412.
26:16.0.1.1.13PART 12
PART 12 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
26:16.0.1.1.13.0.1.1SECTION 12.3
     12.3 Investment credit, public utility property elections.
26:16.0.1.1.13.0.1.2SECTION 12.4
     12.4 Election of Class Life Asset Depreciation Range System (ADR).
26:16.0.1.1.13.0.1.3SECTION 12.7
     12.7 Election to be treated as a DISC.
26:16.0.1.1.13.0.1.4SECTION 12.8
     12.8 Elections with respect to net leases of real property.
26:16.0.1.1.13.0.1.5SECTION 12.9
     12.9 Election to postpone determination with respect to the presumption described in section 183(d).
26:16.0.1.1.14PART 13
PART 13 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
26:16.0.1.1.14.0.1.1SECTION 13.0-13.9
     13.0-13.9 [Reserved]
26:16.0.1.1.14.0.1.2SECTION 13.10
     13.10 Distribution of money in lieu of fractional shares.
26:16.0.1.1.14.0.1.3SECTION 13.11
     13.11 Revocation of election to report income on the installment basis.
26:16.0.1.1.15PART 15
PART 15 - TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
26:16.0.1.1.15.0.1.1SECTION 15.0-1
     15.0-1 Scope of regulations in this part.
26:16.0.1.1.15.0.1.2SECTION 15.1-1
     15.1-1 Elections to deduct.
26:16.0.1.1.15.0.1.3SECTION 15.1-2
     15.1-2 Revocation of election to deduct.
26:16.0.1.1.15.0.1.4SECTION 15.1-3
     15.1-3 Elections as to method of recapture.
26:16.0.1.1.15.0.1.5SECTION 15.1-4
     15.1-4 Special rules.
26:16.0.1.1.16PART 15a
PART 15a - TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
26:16.0.1.1.16.0.1.1SECTION 15a.453-0
     15a.453-0 Taxable years affected.
26:16.0.1.1.16.0.1.2SECTION 15a.453-1
     15a.453-1 Installment method reporting for sales of real property and casual sales of personal property.
26:16.0.1.1.16.0.1.3SECTION 15a.453-2
     15a.453-2 Installment obligations received as liquidating distribution. [Reserved]
26:16.0.1.1.17PART 16A
PART 16A - TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
26:16.0.1.1.17.0.1.1SECTION 16A.126-0
     16A.126-0 Effective dates.
26:16.0.1.1.17.0.1.2SECTION 16A.126-1
     16A.126-1 Certain cost-sharing payments - in general.
26:16.0.1.1.17.0.1.3SECTION 16A.126-2
     16A.126-2 Section 126 elections.
26:16.0.1.1.17.0.1.4SECTION 16A.1255-1
     16A.1255-1 General rule for treatment of gain from disposition of section 126 property.
26:16.0.1.1.17.0.1.5SECTION 16A.1255-2
     16A.1255-2 Special rules.
26:16.0.1.1.18PART 18
PART 18 - TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
26:16.0.1.1.18.0.1.1SECTION 18.0
     18.0 Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
26:16.0.1.1.18.0.1.2SECTION 18.1371-1
     18.1371-1 Election to treat distributions as dividends during certain post-termination transition periods.
26:16.0.1.1.18.0.1.3SECTION 18.1379-1
     18.1379-1 Transitional rules on enactment.
26:16.0.1.1.18.0.1.4SECTION 18.1379-2
     18.1379-2 Special rules for all elections, consents, and refusals.