| 26:8.0.1.1.1 | PART 1
| PART 1 - INCOME TAXES (CONTINUED) | |
| 26:8.0.1.1.1.0.1 | SUBJGRP 1
| DEFERRED COMPENSATION, ETC. (CONTINUED) | |
| 26:8.0.1.1.1.0.2 | SUBJGRP 2
| Accounting Periods | |
| 26:8.0.1.1.1.0.2.1 | SECTION 1.441-0
| 1.441-0 Table of contents. | |
| 26:8.0.1.1.1.0.2.2 | SECTION 1.441-1
| 1.441-1 Period for computation of taxable income. | |
| 26:8.0.1.1.1.0.2.3 | SECTION 1.441-2
| 1.441-2 Election of taxable year consisting of 52-53 weeks. | |
| 26:8.0.1.1.1.0.2.4 | SECTION 1.441-3
| 1.441-3 Taxable year of a personal service corporation. | |
| 26:8.0.1.1.1.0.2.5 | SECTION 1.441-4
| 1.441-4 Effective date. | |
| 26:8.0.1.1.1.0.2.6 | SECTION 1.442-1
| 1.442-1 Change of annual accounting period. | |
| 26:8.0.1.1.1.0.2.7 | SECTION 1.443-1
| 1.443-1 Returns for periods of less than 12 months. | |
| 26:8.0.1.1.1.0.2.8 | SECTION 1.444-0T
| 1.444-0T Table of contents (temporary). | |
| 26:8.0.1.1.1.0.2.9 | SECTION 1.444-1T
| 1.444-1T Election to use a taxable year other than the required taxable year (temporary). | |
| 26:8.0.1.1.1.0.2.10 | SECTION 1.444-2T
| 1.444-2T Tiered structure (temporary). | |
| 26:8.0.1.1.1.0.2.11 | SECTION 1.444-3T
| 1.444-3T Manner and time of making section 444 election (temporary). | |
| 26:8.0.1.1.1.0.2.12 | SECTION 1.444-4
| 1.444-4 Tiered structure. | |
| 26:8.0.1.1.1.0.3 | SUBJGRP 3
| Methods of Accounting | |
| 26:8.0.1.1.1.0.4 | SUBJGRP 4
| methods of accounting in general | |
| 26:8.0.1.1.1.0.4.13 | SECTION 1.446-1
| 1.446-1 General rule for methods of accounting. | |
| 26:8.0.1.1.1.0.4.14 | SECTION 1.446-2
| 1.446-2 Method of accounting for interest. | |
| 26:8.0.1.1.1.0.4.15 | SECTION 1.446-3
| 1.446-3 Notional principal contracts. | |
| 26:8.0.1.1.1.0.4.16 | SECTION 1.446-3T
| 1.446-3T Notional principal contracts (temporary). | |
| 26:8.0.1.1.1.0.4.17 | SECTION 1.446-4
| 1.446-4 Hedging transactions. | |
| 26:8.0.1.1.1.0.4.18 | SECTION 1.446-5
| 1.446-5 Debt issuance costs. | |
| 26:8.0.1.1.1.0.4.19 | SECTION 1.446-6
| 1.446-6 REMIC inducement fees. | |
| 26:8.0.1.1.1.0.4.20 | SECTION 1.446-7
| 1.446-7 Net asset value method for certain money market fund shares. | |
| 26:8.0.1.1.1.0.4.21 | SECTION 1.448-1
| 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. | |
| 26:8.0.1.1.1.0.4.22 | SECTION 1.448-1T
| 1.448-1T Limitation on the use of the cash receipts and disbursements method of accounting (temporary). | |
| 26:8.0.1.1.1.0.4.23 | SECTION 1.448-2
| 1.448-2 Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017. | |
| 26:8.0.1.1.1.0.4.24 | SECTION 1.448-3
| 1.448-3 Nonaccrual of certain amounts by service providers. | |
| 26:8.0.1.1.1.0.5 | SUBJGRP 5
| taxable year for which items of gross income included | |
| 26:8.0.1.1.1.0.5.25 | SECTION 1.451-1
| 1.451-1 General rule for taxable year of inclusion. | |
| 26:8.0.1.1.1.0.5.26 | SECTION 1.451-2
| 1.451-2 Constructive receipt of income. | |
| 26:8.0.1.1.1.0.5.27 | SECTION 1.451-3
| 1.451-3 Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting. | |
| 26:8.0.1.1.1.0.5.28 | SECTION 1.451-4
| 1.451-4 Accounting for redemption of trading stamps and coupons. | |
| 26:8.0.1.1.1.0.5.29 | SECTION 1.451-6
| 1.451-6 Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage. | |
| 26:8.0.1.1.1.0.5.30 | SECTION 1.451-7
| 1.451-7 Election relating to livestock sold on account of drought. | |
| 26:8.0.1.1.1.0.5.31 | SECTION 1.451-8
| 1.451-8 Advance payments for goods, services, and certain other items. | |
| 26:8.0.1.1.1.0.5.32 | SECTION 1.453-1 - 1.453-2
| 1.453-1--1.453-2 [Reserved] | |
| 26:8.0.1.1.1.0.5.33 | SECTION 1.453-3
| 1.453-3 Purchaser evidences of indebtedness payable on demand or readily tradable. | |
| 26:8.0.1.1.1.0.5.34 | SECTION 1.453-4 - 1.453.8
| 1.453-4--1.453.8 [Reserved] | |
| 26:8.0.1.1.1.0.5.35 | SECTION 1.453-9
| 1.453-9 Gain or loss on disposition of installment obligations. | |
| 26:8.0.1.1.1.0.5.36 | SECTION 1.453-10
| 1.453-10 [Reserved] | |
| 26:8.0.1.1.1.0.5.37 | SECTION 1.453-11
| 1.453-11 Installment obligations received from a liquidating corporation. | |
| 26:8.0.1.1.1.0.5.38 | SECTION 1.453-12
| 1.453-12 Allocation of unrecaptured section 1250 gain reported on the installment method. | |
| 26:8.0.1.1.1.0.5.39 | SECTION 1.453A-0
| 1.453A-0 Table of contents. | |
| 26:8.0.1.1.1.0.5.40 | SECTION 1.453A-1
| 1.453A-1 Installment method of reporting income by dealers on personal property. | |
| 26:8.0.1.1.1.0.5.41 | SECTION 1.453A-2
| 1.453A-2 [Reserved] | |
| 26:8.0.1.1.1.0.5.42 | SECTION 1.453A-3
| 1.453A-3 Requirements for adoption of or change to installment method by dealers in personal property. | |
| 26:8.0.1.1.1.0.5.43 | SECTION 1.454-1
| 1.454-1 Obligations issued at discount. | |
| 26:8.0.1.1.1.0.5.44 | SECTION 1.455-1
| 1.455-1 Treatment of prepaid subscription income. | |
| 26:8.0.1.1.1.0.5.45 | SECTION 1.455-2
| 1.455-2 Scope of election under section 455. | |
| 26:8.0.1.1.1.0.5.46 | SECTION 1.455-3
| 1.455-3 Method of allocation. | |
| 26:8.0.1.1.1.0.5.47 | SECTION 1.455-4
| 1.455-4 Cessation of taxpayer's liability. | |
| 26:8.0.1.1.1.0.5.48 | SECTION 1.455-5
| 1.455-5 Definitions and other rules. | |
| 26:8.0.1.1.1.0.5.49 | SECTION 1.455-6
| 1.455-6 Time and manner of making election. | |
| 26:8.0.1.1.1.0.5.50 | SECTION 1.456-1
| 1.456-1 Treatment of prepaid dues income. | |
| 26:8.0.1.1.1.0.5.51 | SECTION 1.456-2
| 1.456-2 Scope of election under section 456. | |
| 26:8.0.1.1.1.0.5.52 | SECTION 1.456-3
| 1.456-3 Method of allocation. | |
| 26:8.0.1.1.1.0.5.53 | SECTION 1.456-4
| 1.456-4 Cessation of liability or existence. | |
| 26:8.0.1.1.1.0.5.54 | SECTION 1.456-5
| 1.456-5 Definitions and other rules. | |
| 26:8.0.1.1.1.0.5.55 | SECTION 1.456-6
| 1.456-6 Time and manner of making election. | |
| 26:8.0.1.1.1.0.5.56 | SECTION 1.456-7
| 1.456-7 Transitional rule. | |
| 26:8.0.1.1.1.0.5.57 | SECTION 1.457-1
| 1.457-1 General overviews of section 457. | |
| 26:8.0.1.1.1.0.5.58 | SECTION 1.457-2
| 1.457-2 Definitions. | |
| 26:8.0.1.1.1.0.5.59 | SECTION 1.457-3
| 1.457-3 General introduction to eligible plans. | |
| 26:8.0.1.1.1.0.5.60 | SECTION 1.457-4
| 1.457-4 Annual deferrals, deferral limitations, and deferral agreements under eligible plans. | |
| 26:8.0.1.1.1.0.5.61 | SECTION 1.457-5
| 1.457-5 Individual limitation for combined annual deferrals under multiple eligible plans | |
| 26:8.0.1.1.1.0.5.62 | SECTION 1.457-6
| 1.457-6 Timing of distributions under eligible plans. | |
| 26:8.0.1.1.1.0.5.63 | SECTION 1.457-7
| 1.457-7 Taxation of Distributions Under Eligible Plans. | |
| 26:8.0.1.1.1.0.5.64 | SECTION 1.457-8
| 1.457-8 Funding rules for eligible plans. | |
| 26:8.0.1.1.1.0.5.65 | SECTION 1.457-9
| 1.457-9 Effect on eligible plans when not administered in accordance with eligibility requirements. | |
| 26:8.0.1.1.1.0.5.66 | SECTION 1.457-10
| 1.457-10 Miscellaneous provisions. | |
| 26:8.0.1.1.1.0.5.67 | SECTION 1.457-11
| 1.457-11 Tax treatment of participants if plan is not an eligible plan. | |
| 26:8.0.1.1.1.0.5.68 | SECTION 1.457-12
| 1.457-12 Effective dates. | |
| 26:8.0.1.1.1.0.5.69 | SECTION 1.458-1
| 1.458-1 Exclusion for certain returned magazines, paperbacks, or records. | |
| 26:8.0.1.1.1.0.5.70 | SECTION 1.458-2
| 1.458-2 Manner of and time for making election. | |
| 26:8.0.1.1.1.0.5.71 | SECTION 1.460-0
| 1.460-0 Outline of regulations under section 460. | |
| 26:8.0.1.1.1.0.5.72 | SECTION 1.460-1
| 1.460-1 Long-term contracts. | |
| 26:8.0.1.1.1.0.5.73 | SECTION 1.460-2
| 1.460-2 Long-term manufacturing contracts. | |
| 26:8.0.1.1.1.0.5.74 | SECTION 1.460-3
| 1.460-3 Long-term construction contracts. | |
| 26:8.0.1.1.1.0.5.75 | SECTION 1.460-4
| 1.460-4 Methods of accounting for long-term contracts. | |
| 26:8.0.1.1.1.0.5.76 | SECTION 1.460-5
| 1.460-5 Cost allocation rules. | |
| 26:8.0.1.1.1.0.5.77 | SECTION 1.460-6
| 1.460-6 Look-back method. | |
| 26:8.0.1.1.1.0.6 | SUBJGRP 6
| taxable year for which deductions taken | |
| 26:8.0.1.1.1.0.6.78 | SECTION 1.461-0
| 1.461-0 Table of contents. | |
| 26:8.0.1.1.1.0.6.79 | SECTION 1.461-1
| 1.461-1 General rule for taxable year of deduction. | |
| 26:8.0.1.1.1.0.6.80 | SECTION 1.461-2
| 1.461-2 Contested liabilities. | |
| 26:8.0.1.1.1.0.6.81 | SECTION 1.461-3
| 1.461-3 Prepaid interest. [Reserved] | |
| 26:8.0.1.1.1.0.6.82 | SECTION 1.461-4
| 1.461-4 Economic performance. | |
| 26:8.0.1.1.1.0.6.83 | SECTION 1.461-5
| 1.461-5 Recurring item exception. | |
| 26:8.0.1.1.1.0.6.84 | SECTION 1.461-6
| 1.461-6 Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund. | |
| 26:8.0.1.1.1.0.6.85 | SECTION 1.465-1T
| 1.465-1T Aggregation of certain activities (temporary). | |
| 26:8.0.1.1.1.0.6.86 | SECTION 1.465-8
| 1.465-8 General rules; interest other than that of a creditor. | |
| 26:8.0.1.1.1.0.6.87 | SECTION 1.465-20
| 1.465-20 Treatment of amounts borrowed from certain persons and amounts protected against loss. | |
| 26:8.0.1.1.1.0.6.88 | SECTION 1.465-27
| 1.465-27 Qualified nonrecourse financing. | |
| 26:8.0.1.1.1.0.6.89 | SECTION 1.466-1
| 1.466-1 Method of accounting for the redemption cost of qualified discount coupons. | |
| 26:8.0.1.1.1.0.6.90 | SECTION 1.466-2
| 1.466-2 Special protective election for certain taxpayers. | |
| 26:8.0.1.1.1.0.6.91 | SECTION 1.466-3
| 1.466-3 Manner of and time for making election under section 466. | |
| 26:8.0.1.1.1.0.6.92 | SECTION 1.466-4
| 1.466-4 Manner of and time for making election under section 373(c) of the Revenue Act of 1978. | |
| 26:8.0.1.1.1.0.6.93 | SECTION 1.467-0
| 1.467-0 Table of contents. | |
| 26:8.0.1.1.1.0.6.94 | SECTION 1.467-1
| 1.467-1 Treatment of lessors and lessees generally. | |
| 26:8.0.1.1.1.0.6.95 | SECTION 1.467-2
| 1.467-2 Rent accrual for section 467 rental agreements without adequate interest. | |
| 26:8.0.1.1.1.0.6.96 | SECTION 1.467-3
| 1.467-3 Disqualified leasebacks and long-term agreements. | |
| 26:8.0.1.1.1.0.6.97 | SECTION 1.467-4
| 1.467-4 Section 467 loan. | |
| 26:8.0.1.1.1.0.6.98 | SECTION 1.467-5
| 1.467-5 Section 467 rental agreements with variable interest. | |
| 26:8.0.1.1.1.0.6.99 | SECTION 1.467-6
| 1.467-6 Section 467 rental agreements with contingent payments. [Reserved] | |
| 26:8.0.1.1.1.0.6.100 | SECTION 1.467-7
| 1.467-7 Section 467 recapture and other rules relating to dispositions and modifications. | |
| 26:8.0.1.1.1.0.6.101 | SECTION 1.467-8
| 1.467-8 Automatic consent to change to constant rental accrual for certain rental agreements. | |
| 26:8.0.1.1.1.0.6.102 | SECTION 1.467-9
| 1.467-9 Effective/applicability dates and automatic method changes for certain agreements. | |
| 26:8.0.1.1.1.0.6.103 | SECTION 1.468A-0
| 1.468A-0 Nuclear decommissioning costs; table of contents. | |
| 26:8.0.1.1.1.0.6.104 | SECTION 1.468A-1
| 1.468A-1 Nuclear decommissioning costs; general rules. | |
| 26:8.0.1.1.1.0.6.105 | SECTION 1.468A-2
| 1.468A-2 Treatment of electing taxpayer. | |
| 26:8.0.1.1.1.0.6.106 | SECTION 1.468A-3
| 1.468A-3 Ruling amount. | |
| 26:8.0.1.1.1.0.6.107 | SECTION 1.468A-4
| 1.468A-4 Treatment of nuclear decommissioning fund. | |
| 26:8.0.1.1.1.0.6.108 | SECTION 1.468A-5
| 1.468A-5 Nuclear decommissioning fund - miscellaneous provisions. | |
| 26:8.0.1.1.1.0.6.109 | SECTION 1.468A-6
| 1.468A-6 Disposition of an interest in a nuclear power plant. | |
| 26:8.0.1.1.1.0.6.110 | SECTION 1.468A-7
| 1.468A-7 Manner of and time for making election. | |
| 26:8.0.1.1.1.0.6.111 | SECTION 1.468A-8
| 1.468A-8 Special transfers to qualified funds pursuant to section 468A(f). | |
| 26:8.0.1.1.1.0.6.112 | SECTION 1.468A-9
| 1.468A-9 Applicability dates. | |
| 26:8.0.1.1.1.0.6.113 | SECTION 1.468B
| 1.468B Designated settlement funds. | |
| 26:8.0.1.1.1.0.6.114 | SECTION 1.468B-0
| 1.468B-0 Table of contents. | |
| 26:8.0.1.1.1.0.6.115 | SECTION 1.468B-1
| 1.468B-1 Qualified settlement funds. | |
| 26:8.0.1.1.1.0.6.116 | SECTION 1.468B-2
| 1.468B-2 Taxation of qualified settlement funds and related administrative requirements. | |
| 26:8.0.1.1.1.0.6.117 | SECTION 1.468B-3
| 1.468B-3 Rules applicable to the transferor. | |
| 26:8.0.1.1.1.0.6.118 | SECTION 1.468B-4
| 1.468B-4 Taxability of distributions to claimants. | |
| 26:8.0.1.1.1.0.6.119 | SECTION 1.468B-5
| 1.468B-5 Effective dates and transition rules applicable to qualified settlement funds. | |
| 26:8.0.1.1.1.0.6.120 | SECTION 1.468B-6
| 1.468B-6 Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3). | |
| 26:8.0.1.1.1.0.6.121 | SECTION 1.468B-7
| 1.468B-7 Pre-closing escrows. | |
| 26:8.0.1.1.1.0.6.122 | SECTION 1.468B-8
| 1.468B-8 Contingent-at-closing escrows. [Reserved] | |
| 26:8.0.1.1.1.0.6.123 | SECTION 1.468B-9
| 1.468B-9 Disputed ownership funds. | |
| 26:8.0.1.1.1.0.6.124 | SECTION 1.469-0
| 1.469-0 Table of contents. | |
| 26:8.0.1.1.1.0.6.125 | SECTION 1.469-1
| 1.469-1 General rules. | |
| 26:8.0.1.1.1.0.6.126 | SECTION 1.469-1T
| 1.469-1T General rules (temporary). | |
| 26:8.0.1.1.1.0.6.127 | SECTION 1.469-2
| 1.469-2 Passive activity loss. | |
| 26:8.0.1.1.1.0.6.128 | SECTION 1.469-2T
| 1.469-2T Passive activity loss (temporary). | |
| 26:8.0.1.1.1.0.6.129 | SECTION 1.469-3
| 1.469-3 Passive activity credit. | |
| 26:8.0.1.1.1.0.6.130 | SECTION 1.469-3T
| 1.469-3T Passive activity credit (temporary). | |
| 26:8.0.1.1.1.0.6.131 | SECTION 1.469-4
| 1.469-4 Definition of activity. | |
| 26:8.0.1.1.1.0.6.132 | SECTION 1.469-4T
| 1.469-4T Definition of activity (temporary). | |
| 26:8.0.1.1.1.0.6.133 | SECTION 1.469-5
| 1.469-5 Material participation. | |
| 26:8.0.1.1.1.0.6.134 | SECTION 1.469-5T
| 1.469-5T Material participation (temporary). | |
| 26:8.0.1.1.1.0.6.135 | SECTION 1.469-6
| 1.469-6 Treatment of losses upon certain dispositions. [Reserved] | |
| 26:8.0.1.1.1.0.6.136 | SECTION 1.469-7
| 1.469-7 Treatment of self-charged items of interest income and deduction. | |
| 26:8.0.1.1.1.0.6.137 | SECTION 1.469-8
| 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved] | |
| 26:8.0.1.1.1.0.6.138 | SECTION 1.469-9
| 1.469-9 Rules for certain rental real estate activities. | |
| 26:8.0.1.1.1.0.6.139 | SECTION 1.469-10
| 1.469-10 Application of section 469 to publicly traded partnerships. | |
| 26:8.0.1.1.1.0.6.140 | SECTION 1.469-11
| 1.469-11 Applicability date and transition rules. | |
| 26:8.0.1.1.1.0.7 | SUBJGRP 7
| inventories | |
| 26:8.0.1.1.1.0.7.141 | SECTION 1.471-1
| 1.471-1 Need for inventories. | |
| 26:8.0.1.1.1.0.7.142 | SECTION 1.471-2
| 1.471-2 Valuation of inventories. | |
| 26:8.0.1.1.1.0.7.143 | SECTION 1.471-3
| 1.471-3 Inventories at cost. | |
| 26:8.0.1.1.1.0.7.144 | SECTION 1.471-4
| 1.471-4 Inventories at cost or market, whichever is lower. | |
| 26:8.0.1.1.1.0.7.145 | SECTION 1.471-5
| 1.471-5 Inventories by dealers in securities. | |
| 26:8.0.1.1.1.0.7.146 | SECTION 1.471-6
| 1.471-6 Inventories of livestock raisers and other farmers. | |
| 26:8.0.1.1.1.0.7.147 | SECTION 1.471-7
| 1.471-7 Inventories of miners and manufacturers. | |
| 26:8.0.1.1.1.0.7.148 | SECTION 1.471-8
| 1.471-8 Inventories of retail merchants. | |
| 26:8.0.1.1.1.0.7.149 | SECTION 1.471-9
| 1.471-9 Inventories of acquiring corporations. | |
| 26:8.0.1.1.1.0.7.150 | SECTION 1.471-10
| 1.471-10 Applicability of long-term contract methods. | |
| 26:8.0.1.1.1.0.7.151 | SECTION 1.471-11
| 1.471-11 Inventories of manufacturers. | |
| 26:8.0.1.1.1.0.7.152 | SECTION 1.472-1
| 1.472-1 Last-in, first-out inventories. | |
| 26:8.0.1.1.1.0.7.153 | SECTION 1.472-2
| 1.472-2 Requirements incident to adoption and use of LIFO inventory method. | |
| 26:8.0.1.1.1.0.7.154 | SECTION 1.472-3
| 1.472-3 Time and manner of making election. | |
| 26:8.0.1.1.1.0.7.155 | SECTION 1.472-4
| 1.472-4 Adjustments to be made by taxpayer. | |
| 26:8.0.1.1.1.0.7.156 | SECTION 1.472-5
| 1.472-5 Revocation of election. | |
| 26:8.0.1.1.1.0.7.157 | SECTION 1.472-6
| 1.472-6 Change from LIFO inventory method. | |
| 26:8.0.1.1.1.0.7.158 | SECTION 1.472-7
| 1.472-7 Inventories of acquiring corporations. | |
| 26:8.0.1.1.1.0.7.159 | SECTION 1.472-8
| 1.472-8 Dollar-value method of pricing LIFO inventories. | |
| 26:8.0.1.1.1.0.7.160 | SECTION 1.475-0
| 1.475-0 Table of contents. | |
| 26:8.0.1.1.1.0.7.161 | SECTION 1.475(a)-1 - 1.475(a)-2
| 1.475(a)-1--1.475(a)-2 [Reserved] | |
| 26:8.0.1.1.1.0.7.162 | SECTION 1.475(a)-3
| 1.475(a)-3 Acquisition by a dealer of a security with a substituted basis. | |
| 26:8.0.1.1.1.0.7.163 | SECTION 1.475(a)-4
| 1.475(a)-4 Valuation safe harbor. | |
| 26:8.0.1.1.1.0.7.164 | SECTION 1.475(b)-1
| 1.475(b)-1 Scope of exemptions from mark-to-market requirement. | |
| 26:8.0.1.1.1.0.7.165 | SECTION 1.475(b)-2
| 1.475(b)-2 Exemptions - identification requirements. | |
| 26:8.0.1.1.1.0.7.166 | SECTION 1.475(b)-3
| 1.475(b)-3 [Reserved] | |
| 26:8.0.1.1.1.0.7.167 | SECTION 1.475(c)-1
| 1.475(c)-1 Definitions - dealer in securities. | |
| 26:8.0.1.1.1.0.7.168 | SECTION 1.475(c)-2
| 1.475(c)-2 Definitions - security. | |
| 26:8.0.1.1.1.0.7.169 | SECTION 1.475(d)-1
| 1.475(d)-1 Character of gain or loss. | |
| 26:8.0.1.1.1.0.7.170 | SECTION 1.475(g)-1
| 1.475(g)-1 Effective dates. | |
| 26:8.0.1.1.1.0.8 | SUBJGRP 8
| Adjustments | |
| 26:8.0.1.1.1.0.8.171 | SECTION 1.481-1
| 1.481-1 Adjustments in general. | |
| 26:8.0.1.1.1.0.8.172 | SECTION 1.481-2
| 1.481-2 Limitation on tax. | |
| 26:8.0.1.1.1.0.8.173 | SECTION 1.481-3
| 1.481-3 Adjustments attributable to pre-1954 years where change was not initiated by taxpayer. | |
| 26:8.0.1.1.1.0.8.174 | SECTION 1.481-4
| 1.481-4 Adjustments taken into account with consent. | |
| 26:8.0.1.1.1.0.8.175 | SECTION 1.481-5
| 1.481-5 Eligible terminated S corporation. | |
| 26:8.0.1.1.1.0.8.176 | SECTION 1.481-6
| 1.481-6 Effective dates; applicability dates. | |
| 26:8.0.1.1.1.0.8.177 | SECTION 1.482-0
| 1.482-0 Outline of regulations under section 482. | |
| 26:8.0.1.1.1.0.8.178 | SECTION 1.482-1
| 1.482-1 Allocation of income and deductions among taxpayers. | |
| 26:8.0.1.1.1.0.8.179 | SECTION 1.482-1T
| 1.482-1T Allocation of income and deductions among taxpayers (temporary). | |
| 26:8.0.1.1.1.0.8.180 | SECTION 1.482-2
| 1.482-2 Determination of taxable income in specific situations. | |
| 26:8.0.1.1.1.0.8.181 | SECTION 1.482-3
| 1.482-3 Methods to determine taxable income in connection with a transfer of tangible property. | |
| 26:8.0.1.1.1.0.8.182 | SECTION 1.482-4
| 1.482-4 Methods to determine taxable income in connection with a transfer of intangible property. | |
| 26:8.0.1.1.1.0.8.183 | SECTION 1.482-5
| 1.482-5 Comparable profits method. | |
| 26:8.0.1.1.1.0.8.184 | SECTION 1.482-6
| 1.482-6 Profit split method. | |
| 26:8.0.1.1.1.0.8.185 | SECTION 1.482-7
| 1.482-7 Methods to determine taxable income in connection with a cost sharing arrangement. | |
| 26:8.0.1.1.1.0.8.186 | SECTION 1.482-8
| 1.482-8 Examples of the best method rule. | |
| 26:8.0.1.1.1.0.8.187 | SECTION 1.482-9
| 1.482-9 Methods to determine taxable income in connection with a controlled services transaction. | |
| 26:8.0.1.1.1.0.8.188 | SECTION 1.483-1
| 1.483-1 Interest on certain deferred payments. | |
| 26:8.0.1.1.1.0.8.189 | SECTION 1.483-2
| 1.483-2 Unstated interest. | |
| 26:8.0.1.1.1.0.8.190 | SECTION 1.483-3
| 1.483-3 Test rate of interest applicable to a contract. | |
| 26:8.0.1.1.1.0.8.191 | SECTION 1.483-4
| 1.483-4 Contingent payments. | |
| 26:8.0.1.1.1.0.9 | SUBJGRP 9
| regulations applicable for taxable years beginning on or before april 21, 1993 | |
| 26:8.0.1.1.1.0.9.192 | SECTION 1.482-1A
| 1.482-1A Allocation of income and deductions among taxpayers. | |
| 26:8.0.1.1.1.0.9.193 | SECTION 1.482-2A
| 1.482-2A Determination of taxable income in specific situations. | |
| 26:8.0.1.1.1.0.10 | SUBJGRP 10
| Regulations applicable on or before January 4, 2009. | |
| 26:8.0.1.1.1.0.10.194 | SECTION 1.482-7A
| 1.482-7A Methods to determine taxable income in connection with a cost sharing arrangement. | |
| 26:8.0.1.1.1.0.10.195 | SECTION 1.484-1.500
| 1.484-1.500 [Reserved] | |