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Title 26
Volume 2 CHAPTER I SUBCHAP A
CFR
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Title 26
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Volume 2
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Chapter I
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Subchapter A
Subchapter A - Income Tax (continued)
26:2.0.1.1.1
PART 1
PART 1 - INCOME TAXES (CONTINUED)
26:2.0.1.1.1.0.1
SUBJGRP 1
COMPUTATION OF TAXABLE INCOME
26:2.0.1.1.1.0.2
SUBJGRP 2
Definition of Gross Income, Adjusted Gross Income, and Taxable Income
26:2.0.1.1.1.0.2.1
SECTION 1.61-1
1.61-1 Gross income.
26:2.0.1.1.1.0.2.2
SECTION 1.61-2
1.61-2 Compensation for services, including fees, commissions, and similar items.
26:2.0.1.1.1.0.2.3
SECTION 1.61-3
1.61-3 Gross income derived from business.
26:2.0.1.1.1.0.2.4
SECTION 1.61-4
1.61-4 Gross income of farmers.
26:2.0.1.1.1.0.2.5
SECTION 1.61-5
1.61-5 Allocations by cooperative associations; per-unit retain certificates - tax treatment as to cooperatives and patrons.
26:2.0.1.1.1.0.2.6
SECTION 1.61-6
1.61-6 Gains derived from dealings in property.
26:2.0.1.1.1.0.2.7
SECTION 1.61-7
1.61-7 Interest.
26:2.0.1.1.1.0.2.8
SECTION 1.61-8
1.61-8 Rents and royalties.
26:2.0.1.1.1.0.2.9
SECTION 1.61-9
1.61-9 Dividends.
26:2.0.1.1.1.0.2.10
SECTION 1.61-10
1.61-10 Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
26:2.0.1.1.1.0.2.11
SECTION 1.61-11
1.61-11 Pensions.
26:2.0.1.1.1.0.2.12
SECTION 1.61-12
1.61-12 Income from discharge of indebtedness.
26:2.0.1.1.1.0.2.13
SECTION 1.61-13
1.61-13 Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
26:2.0.1.1.1.0.2.14
SECTION 1.61-14
1.61-14 Miscellaneous items of gross income.
26:2.0.1.1.1.0.2.15
SECTION 1.61-15
1.61-15 Options received as payment of income.
26:2.0.1.1.1.0.2.16
SECTION 1.61-21
1.61-21 Taxation of fringe benefits.
26:2.0.1.1.1.0.2.17
SECTION 1.61-22
1.61-22 Taxation of split-dollar life insurance arrangements.
26:2.0.1.1.1.0.2.18
SECTION 1.62-1
1.62-1 Adjusted gross income.
26:2.0.1.1.1.0.2.19
SECTION 1.62-1T
1.62-1T Adjusted gross income (temporary).
26:2.0.1.1.1.0.2.20
SECTION 1.62-2
1.62-2 Reimbursements and other expense allowance arrangements.
26:2.0.1.1.1.0.2.21
SECTION 1.63-1
1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions.
26:2.0.1.1.1.0.2.22
SECTION 1.63-2
1.63-2 Cross reference.
26:2.0.1.1.1.0.2.23
SECTION 1.66-1
1.66-1 Treatment of community income.
26:2.0.1.1.1.0.2.24
SECTION 1.66-2
1.66-2 Treatment of community income where spouses live apart.
26:2.0.1.1.1.0.2.25
SECTION 1.66-3
1.66-3 Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
26:2.0.1.1.1.0.2.26
SECTION 1.66-4
1.66-4 Request for relief from the Federal income tax liability resulting from the operation of community property law.
26:2.0.1.1.1.0.2.27
SECTION 1.66-5
1.66-5 Effective date.
26:2.0.1.1.1.0.2.28
SECTION 1.67-1T
1.67-1T 2-percent floor on miscellaneous itemized deductions (temporary).
26:2.0.1.1.1.0.2.29
SECTION 1.67-2T
1.67-2T Treatment of pass-through entities (temporary).
26:2.0.1.1.1.0.2.30
SECTION 1.67-3
1.67-3 Allocation of expenses by real estate mortgage investment conduits.
26:2.0.1.1.1.0.2.31
SECTION 1.67-3T
1.67-3T Allocation of expenses by real estate mortgage investment conduits (temporary).
26:2.0.1.1.1.0.2.32
SECTION 1.67-4
1.67-4 Costs paid or incurred by estates or non-grantor trusts.
26:2.0.1.1.1.0.3
SUBJGRP 3
Items Specifically Included in Gross Income
26:2.0.1.1.1.0.3.33
SECTION 1.71-1
1.71-1 Alimony and separate maintenance payments; income to wife or former wife.
26:2.0.1.1.1.0.3.34
SECTION 1.71-1T
1.71-1T Alimony and separate maintenance payments (temporary).
26:2.0.1.1.1.0.3.35
SECTION 1.71-2
1.71-2 Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
26:2.0.1.1.1.0.3.36
SECTION 1.72-1
1.72-1 Introduction.
26:2.0.1.1.1.0.3.37
SECTION 1.72-2
1.72-2 Applicability of section.
26:2.0.1.1.1.0.3.38
SECTION 1.72-3
1.72-3 Excludable amounts not income.
26:2.0.1.1.1.0.3.39
SECTION 1.72-4
1.72-4 Exclusion ratio.
26:2.0.1.1.1.0.3.40
SECTION 1.72-5
1.72-5 Expected return.
26:2.0.1.1.1.0.3.41
SECTION 1.72-6
1.72-6 Investment in the contract.
26:2.0.1.1.1.0.3.42
SECTION 1.72-7
1.72-7 Adjustment in investment where a contract contains a refund feature.
26:2.0.1.1.1.0.3.43
SECTION 1.72-8
1.72-8 Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
26:2.0.1.1.1.0.3.44
SECTION 1.72-9
1.72-9 Tables.
26:2.0.1.1.1.0.3.45
SECTION 1.72-10
1.72-10 Effect of transfer of contracts on investment in the contract.
26:2.0.1.1.1.0.3.46
SECTION 1.72-11
1.72-11 Amounts not received as annuity payments.
26:2.0.1.1.1.0.3.47
SECTION 1.72-12
1.72-12 Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
26:2.0.1.1.1.0.3.48
SECTION 1.72-13
1.72-13 Special rule for employee contributions recoverable in three years.
26:2.0.1.1.1.0.3.49
SECTION 1.72-14
1.72-14 Exceptions from application of principles of section 72.
26:2.0.1.1.1.0.3.50
SECTION 1.72-15
1.72-15 Applicability of section 72 to accident or health plans.
26:2.0.1.1.1.0.3.51
SECTION 1.72-16
1.72-16 Life insurance contracts purchased under qualified employee plans.
26:2.0.1.1.1.0.3.52
SECTION 1.72-17
1.72-17 Special rules applicable to owner-employees.
26:2.0.1.1.1.0.3.53
SECTION 1.72-17A
1.72-17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
26:2.0.1.1.1.0.3.54
SECTION 1.72-18
1.72-18 Treatment of certain total distributions with respect to self-employed individuals.
26:2.0.1.1.1.0.3.55
SECTION 1.72(e)-1T
1.72(e)-1T Treatment of distributions where substantially all contributions are employee contributions (temporary).
26:2.0.1.1.1.0.3.56
SECTION 1.72(p)-1
1.72(p)-1 Loans treated as distributions.
26:2.0.1.1.1.0.3.57
SECTION 1.73-1
1.73-1 Services of child.
26:2.0.1.1.1.0.3.58
SECTION 1.74-1
1.74-1 Prizes and awards.
26:2.0.1.1.1.0.3.59
SECTION 1.75-1
1.75-1 Treatment of bond premiums in case of dealers in tax-exempt securities.
26:2.0.1.1.1.0.3.60
SECTION 1.77-1
1.77-1 Election to consider Commodity Credit Corporation loans as income.
26:2.0.1.1.1.0.3.61
SECTION 1.77-2
1.77-2 Effect of election to consider commodity credit loans as income.
26:2.0.1.1.1.0.3.62
SECTION 1.78-1
1.78-1 Gross up for deemed paid foreign tax credit.
26:2.0.1.1.1.0.3.63
SECTION 1.79-0
1.79-0 Group-term life insurance - definitions of certain terms.
26:2.0.1.1.1.0.3.64
SECTION 1.79-1
1.79-1 Group-term life insurance - general rules.
26:2.0.1.1.1.0.3.65
SECTION 1.79-2
1.79-2 Exceptions to the rule of inclusion.
26:2.0.1.1.1.0.3.66
SECTION 1.79-3
1.79-3 Determination of amount equal to cost of group-term life insurance.
26:2.0.1.1.1.0.3.67
SECTION 1.79-4T
1.79-4T Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
26:2.0.1.1.1.0.3.68
SECTION 1.82-1
1.82-1 Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
26:2.0.1.1.1.0.3.69
SECTION 1.83-1
1.83-1 Property transferred in connection with the performance of services.
26:2.0.1.1.1.0.3.70
SECTION 1.83-2
1.83-2 Election to include in gross income in year of transfer.
26:2.0.1.1.1.0.3.71
SECTION 1.83-3
1.83-3 Meaning and use of certain terms.
26:2.0.1.1.1.0.3.72
SECTION 1.83-4
1.83-4 Special rules.
26:2.0.1.1.1.0.3.73
SECTION 1.83-5
1.83-5 Restrictions that will never lapse.
26:2.0.1.1.1.0.3.74
SECTION 1.83-6
1.83-6 Deduction by employer.
26:2.0.1.1.1.0.3.75
SECTION 1.83-7
1.83-7 Taxation of nonqualified stock options.
26:2.0.1.1.1.0.3.76
SECTION 1.83-8
1.83-8 Applicability of section and transitional rules.
26:2.0.1.1.1.0.3.77
SECTION 1.84-1
1.84-1 Transfer of appreciated property to political organizations.
26:2.0.1.1.1.0.3.78
SECTION 1.85-1
1.85-1 Unemployment compensation.
26:2.0.1.1.1.0.3.79
SECTION 1.88-1
1.88-1 Nuclear decommissioning costs.
26:2.0.1.1.1.0.4
SUBJGRP 4
Items Specifically Excluded From Gross Income
26:2.0.1.1.1.0.4.80
SECTION 1.101-1
1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
26:2.0.1.1.1.0.4.81
SECTION 1.101-2
1.101-2 Employees' death benefits.
26:2.0.1.1.1.0.4.82
SECTION 1.101-3
1.101-3 Interest payments.
26:2.0.1.1.1.0.4.83
SECTION 1.101-4
1.101-4 Payment of life insurance proceeds at a date later than death.
26:2.0.1.1.1.0.4.84
SECTION 1.101-5
1.101-5 [Reserved]
26:2.0.1.1.1.0.4.85
SECTION 1.101-6
1.101-6 Effective date.
26:2.0.1.1.1.0.4.86
SECTION 1.101-7
1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
26:2.0.1.1.1.0.4.87
SECTION 1.102-1
1.102-1 Gifts and inheritances.
26:2.0.1.1.1.0.4.88
SECTION 1.103-1
1.103-1 Interest upon obligations of a State, territory, etc.
26:2.0.1.1.1.0.4.89
SECTION 1.103-2 - 1.103-6
1.103-2--1.103-6 [Reserved]
26:2.0.1.1.1.0.4.90
SECTION 1.103-7
1.103-7 Industrial development bonds.
26:2.0.1.1.1.0.4.91
SECTION 1.103-8
1.103-8 Interest on bonds to finance certain exempt facilities.
26:2.0.1.1.1.0.4.92
SECTION 1.103-9
1.103-9 Interest on bonds to finance industrial parks.
26:2.0.1.1.1.0.4.93
SECTION 1.103-10
1.103-10 Exemption for certain small issues of industrial development bonds.
26:2.0.1.1.1.0.4.94
SECTION 1.103-11
1.103-11 Bonds held by substantial users.
26:2.0.1.1.1.0.4.95
SECTION 1.103-16
1.103-16 Obligations of certain volunteer fire departments.
26:2.0.1.1.1.0.4.96
SECTION 1.103A-2
1.103A-2 Qualified mortgage bond.
26:2.0.1.1.1.0.4.97
SECTION 1.104-1
1.104-1 Compensation for injuries or sickness.
26:2.0.1.1.1.0.4.98
SECTION 1.105-1
1.105-1 Amounts attributable to employer contributions.
26:2.0.1.1.1.0.4.99
SECTION 1.105-2
1.105-2 Amounts expended for medical care.
26:2.0.1.1.1.0.4.100
SECTION 1.105-3
1.105-3 Payments unrelated to absence from work.
26:2.0.1.1.1.0.4.101
SECTION 1.105-5
1.105-5 Accident and health plans.
26:2.0.1.1.1.0.4.102
SECTION 1.105-11
1.105-11 Self-insured medical reimbursement plan.
26:2.0.1.1.1.0.4.103
SECTION 1.106-1
1.106-1 Contributions by employer to accident and health plans.
26:2.0.1.1.1.0.4.104
SECTION 1.107-1
1.107-1 Rental value of parsonages.
26:2.0.1.1.1.0.4.105
SECTION 1.108-1
1.108-1 [Reserved]
26:2.0.1.1.1.0.4.106
SECTION 1.108-2
1.108-2 Acquisition of indebtedness by a person related to the debtor.
26:2.0.1.1.1.0.4.107
SECTION 1.108-3
1.108-3 Intercompany losses and deductions.
26:2.0.1.1.1.0.4.108
SECTION 1.108-4
1.108-4 Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
26:2.0.1.1.1.0.4.109
SECTION 1.108-5
1.108-5 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
26:2.0.1.1.1.0.4.110
SECTION 1.108-6
1.108-6 Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
26:2.0.1.1.1.0.4.111
SECTION 1.108-7
1.108-7 Reduction of attributes.
26:2.0.1.1.1.0.4.112
SECTION 1.108-8
1.108-8 Indebtedness satisfied by partnership interest.
26:2.0.1.1.1.0.4.113
SECTION 1.108-9
1.108-9 Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
26:2.0.1.1.1.0.4.114
SECTION 1.108(c)-1T
1.108(c)-1T [Reserved]
26:2.0.1.1.1.0.4.115
SECTION 1.108(i)-0
1.108(i)-0 Definitions and effective/applicability dates.
26:2.0.1.1.1.0.4.116
SECTION 1.108(i)-1
1.108(i)-1 Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
26:2.0.1.1.1.0.4.117
SECTION 1.108(i)-2
1.108(i)-2 Application of section 108(i) to partnerships and S corporations.
26:2.0.1.1.1.0.4.118
SECTION 1.108(i)-3
1.108(i)-3 Rules for the deduction of OID.
26:2.0.1.1.1.0.4.119
SECTION 1.109-1
1.109-1 Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
26:2.0.1.1.1.0.4.120
SECTION 1.110-1
1.110-1 Qualified lessee construction allowances.
26:2.0.1.1.1.0.4.121
SECTION 1.111-1
1.111-1 Recovery of certain items previously deducted or credited.
26:2.0.1.1.1.0.4.122
SECTION 1.112-1
1.112-1 Combat zone compensation of members of the Armed Forces.
26:2.0.1.1.1.0.4.123
SECTION 1.113-1
1.113-1 Mustering-out payments for members of the Armed Forces.
26:2.0.1.1.1.0.4.124
SECTION 1.117-1
1.117-1 Exclusion of amounts received as a scholarship or fellowship grant.
26:2.0.1.1.1.0.4.125
SECTION 1.117-2
1.117-2 Limitations.
26:2.0.1.1.1.0.4.126
SECTION 1.117-3
1.117-3 Definitions.
26:2.0.1.1.1.0.4.127
SECTION 1.117-4
1.117-4 Items not considered as scholarships or fellowship grants.
26:2.0.1.1.1.0.4.128
SECTION 1.117-5
1.117-5 Federal grants requiring future service as a Federal employee.
26:2.0.1.1.1.0.4.129
SECTION 1.118-1
1.118-1 Contributions to the capital of a corporation.
26:2.0.1.1.1.0.4.130
SECTION 1.118-2
1.118-2 Contribution in aid of construction.
26:2.0.1.1.1.0.4.131
SECTION 1.119-1
1.119-1 Meals and lodging furnished for the convenience of the employer.
26:2.0.1.1.1.0.4.132
SECTION 1.120-1
1.120-1 Statutory subsistence allowance received by police.
26:2.0.1.1.1.0.4.133
SECTION 1.120-3
1.120-3 Notice of application for recognition of status of qualified group legal services plan.
26:2.0.1.1.1.0.4.134
SECTION 1.121-1
1.121-1 Exclusion of gain from sale or exchange of a principal residence.
26:2.0.1.1.1.0.4.135
SECTION 1.121-2
1.121-2 Limitations.
26:2.0.1.1.1.0.4.136
SECTION 1.121-3
1.121-3 Reduced maximum exclusion for taxpayers failing to meet certain requirements.
26:2.0.1.1.1.0.4.137
SECTION 1.121-4
1.121-4 Special rules.
26:2.0.1.1.1.0.4.138
SECTION 1.121-5
1.121-5 Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
26:2.0.1.1.1.0.4.139
SECTION 1.122-1
1.122-1 Applicable rules relating to certain reduced uniformed services retirement pay.
26:2.0.1.1.1.0.4.140
SECTION 1.123-1
1.123-1 Exclusion of insurance proceeds for reimbursement of certain living expenses.
26:2.0.1.1.1.0.4.141
SECTION 1.125-3
1.125-3 Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
26:2.0.1.1.1.0.4.142
SECTION 1.125-4
1.125-4 Permitted election changes.
26:2.0.1.1.1.0.4.143
SECTION 1.127-1
1.127-1 Amounts received under a qualified educational assistance program.
26:2.0.1.1.1.0.4.144
SECTION 1.127-2
1.127-2 Qualified educational assistance program.
26:2.0.1.1.1.0.4.145
SECTION 1.132-0
1.132-0 Outline of regulations under section 132.
26:2.0.1.1.1.0.4.146
SECTION 1.132-1
1.132-1 Exclusion from gross income for certain fringe benefits.
26:2.0.1.1.1.0.4.147
SECTION 1.132-2
1.132-2 No-additional-cost services.
26:2.0.1.1.1.0.4.148
SECTION 1.132-3
1.132-3 Qualified employee discounts.
26:2.0.1.1.1.0.4.149
SECTION 1.132-4
1.132-4 Line of business limitation.
26:2.0.1.1.1.0.4.150
SECTION 1.132-5
1.132-5 Working condition fringes.
26:2.0.1.1.1.0.4.151
SECTION 1.132-6
1.132-6 De minimis fringes.
26:2.0.1.1.1.0.4.152
SECTION 1.132-7
1.132-7 Employer-operated eating facilities.
26:2.0.1.1.1.0.4.153
SECTION 1.132-8
1.132-8 Fringe benefit nondiscrimination rules.
26:2.0.1.1.1.0.4.154
SECTION 1.132-9
1.132-9 Qualified transportation fringes.
26:2.0.1.1.1.0.4.155
SECTION 1.133-1T
1.133-1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).