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Title 26 Part 1

Title 26 → Chapter I → Subchapter A → Part 1

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1

Title 26Chapter ISubchapter APart 1


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 1—INCOME TAXES (CONTINUED)

rule

DEFERRED COMPENSATION, ETC. (CONTINUED)

Accounting Periods

§1.441-0
Table of contents.
§1.441-1
Period for computation of taxable income.
§1.441-2
Election of taxable year consisting of 52-53 weeks.
§1.441-3
Taxable year of a personal service corporation.
§1.441-4
Effective date.
§1.442-1
Change of annual accounting period.
§1.443-1
Returns for periods of less than 12 months.
§1.444-0T
Table of contents (temporary).
§1.444-1T
Election to use a taxable year other than the required taxable year (temporary).
§1.444-2T
Tiered structure (temporary).
§1.444-3T
Manner and time of making section 444 election (temporary).
§1.444-4
Tiered structure.

Methods of Accounting

methods of accounting in general

§1.446-1
General rule for methods of accounting.
§1.446-2
Method of accounting for interest.
§1.446-3
Notional principal contracts.
§1.446-3T
Notional principal contracts (temporary).
§1.446-4
Hedging transactions.
§1.446-5
Debt issuance costs.
§1.446-6
REMIC inducement fees.
§1.446-7
Net asset value method for certain money market fund shares.
§1.448-1
Limitation on the use of the cash receipts and disbursements method of accounting.
§1.448-1T
Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
§1.448-2
Nonaccrual of certain amounts by service providers.

taxable year for which items of gross income included

§1.451-1
General rule for taxable year of inclusion.
§1.451-2
Constructive receipt of income.
§1.451-4
Accounting for redemption of trading stamps and coupons.
§1.451-6
Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
§1.451-7
Election relating to livestock sold on account of drought.
§§1.453-1—1.453-2
[Reserved]
§1.453-3
Purchaser evidences of indebtedness payable on demand or readily tradable.
§§1.453-4—1.453.8
[Reserved]
§1.453-9
Gain or loss on disposition of installment obligations.
§1.453-10
[Reserved]
§1.453-11
Installment obligations received from a liquidating corporation.
§1.453-12
Allocation of unrecaptured section 1250 gain reported on the installment method.
§1.453A-0
Table of contents.
§1.453A-1
Installment method of reporting income by dealers on personal property.
§1.453A-2
[Reserved]
§1.453A-3
Requirements for adoption of or change to installment method by dealers in personal property.
§1.454-1
Obligations issued at discount.
§1.455-1
Treatment of prepaid subscription income.
§1.455-2
Scope of election under section 455.
§1.455-3
Method of allocation.
§1.455-4
Cessation of taxpayer's liability.
§1.455-5
Definitions and other rules.
§1.455-6
Time and manner of making election.
§1.456-1
Treatment of prepaid dues income.
§1.456-2
Scope of election under section 456.
§1.456-3
Method of allocation.
§1.456-4
Cessation of liability or existence.
§1.456-5
Definitions and other rules.
§1.456-6
Time and manner of making election.
§1.456-7
Transitional rule.
§1.457-1
General overviews of section 457.
§1.457-2
Definitions.
§1.457-3
General introduction to eligible plans.
§1.457-4
Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
§1.457-5
Individual limitation for combined annual deferrals under multiple eligible plans
§1.457-6
Timing of distributions under eligible plans.
§1.457-7
Taxation of Distributions Under Eligible Plans.
§1.457-8
Funding rules for eligible plans.
§1.457-9
Effect on eligible plans when not administered in accordance with eligibility requirements.
§1.457-10
Miscellaneous provisions.
§1.457-11
Tax treatment of participants if plan is not an eligible plan.
§1.457-12
Effective dates.
§1.458-1
Exclusion for certain returned magazines, paperbacks, or records.
§1.458-2
Manner of and time for making election.
§1.460-0
Outline of regulations under section 460.
§1.460-1
Long-term contracts.
§1.460-2
Long-term manufacturing contracts.
§1.460-3
Long-term construction contracts.
§1.460-4
Methods of accounting for long-term contracts.
§1.460-5
Cost allocation rules.
§1.460-6
Look-back method.

taxable year for which deductions taken

§1.461-0
Table of contents.
§1.461-1
General rule for taxable year of deduction.
§1.461-2
Contested liabilities.
§1.461-3
Prepaid interest. [Reserved]
§1.461-4
Economic performance.
§1.461-5
Recurring item exception.
§1.461-6
Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
§1.465-1T
Aggregation of certain activities (temporary).
§1.465-8
General rules; interest other than that of a creditor.
§1.465-20
Treatment of amounts borrowed from certain persons and amounts protected against loss.
§1.465-27
Qualified nonrecourse financing.
§1.466-1
Method of accounting for the redemption cost of qualified discount coupons.
§1.466-2
Special protective election for certain taxpayers.
§1.466-3
Manner of and time for making election under section 466.
§1.466-4
Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
§1.467-0
Table of contents.
§1.467-1
Treatment of lessors and lessees generally.
§1.467-2
Rent accrual for section 467 rental agreements without adequate interest.
§1.467-3
Disqualified leasebacks and long-term agreements.
§1.467-4
Section 467 loan.
§1.467-5
Section 467 rental agreements with variable interest.
§1.467-6
Section 467 rental agreements with contingent payments. [Reserved]
§1.467-7
Section 467 recapture and other rules relating to dispositions and modifications.
§1.467-8
Automatic consent to change to constant rental accrual for certain rental agreements.
§1.467-9
Effective/applicability dates and automatic method changes for certain agreements.
§1.468A-0
Nuclear decommissioning costs; table of contents.
§1.468A-1
Nuclear decommissioning costs; general rules.
§1.468A-2
Treatment of electing taxpayer.
§1.468A-3
Ruling amount.
§1.468A-4
Treatment of nuclear decommissioning fund.
§1.468A-5
Nuclear decommissioning fund qualification requirements; prohibitions against self-dealing; disqualification of nuclear decommissioning fund; termination of fund upon substantial completion of decommissioning.
§1.468A-6
Disposition of an interest in a nuclear power plant.
§1.468A-7
Manner of and time for making election.
§1.468A-8
Special transfers to qualified funds pursuant to section 468A(f).
§1.468A-9
Effective/applicability date.
§1.468B
Designated settlement funds.
§1.468B-0
Table of contents.
§1.468B-1
Qualified settlement funds.
§1.468B-2
Taxation of qualified settlement funds and related administrative requirements.
§1.468B-3
Rules applicable to the transferor.
§1.468B-4
Taxability of distributions to claimants.
§1.468B-5
Effective dates and transition rules applicable to qualified settlement funds.
§1.468B-6
Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
§1.468B-7
Pre-closing escrows.
§1.468B-8
Contingent-at-closing escrows. [Reserved]
§1.468B-9
Disputed ownership funds.
§1.469-0
Table of contents.
§1.469-1
General rules.
§1.469-1T
General rules (temporary).
§1.469-2
Passive activity loss.
§1.469-2T
Passive activity loss (temporary).
§1.469-3
Passive activity credit.
§1.469-3T
Passive activity credit (temporary).
§1.469-4
Definition of activity.
§1.469-4T
Definition of activity (temporary).
§1.469-5
Material participation.
§1.469-5T
Material participation (temporary).
§1.469-6
Treatment of losses upon certain dispositions. [Reserved]
§1.469-7
Treatment of self-charged items of interest income and deduction.
§1.469-8
Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
§1.469-9
Rules for certain rental real estate activities.
§1.469-10
Application of section 469 to publicly traded partnerships.
§1.469-11
Effective date and transition rules.

inventories

§1.471-1
Need for inventories.
§1.471-2
Valuation of inventories.
§1.471-3
Inventories at cost.
§1.471-4
Inventories at cost or market, whichever is lower.
§1.471-5
Inventories by dealers in securities.
§1.471-6
Inventories of livestock raisers and other farmers.
§1.471-7
Inventories of miners and manufacturers.
§1.471-8
Inventories of retail merchants.
§1.471-9
Inventories of acquiring corporations.
§1.471-10
Applicability of long-term contract methods.
§1.471-11
Inventories of manufacturers.
§1.472-1
Last-in, first-out inventories.
§1.472-2
Requirements incident to adoption and use of LIFO inventory method.
§1.472-3
Time and manner of making election.
§1.472-4
Adjustments to be made by taxpayer.
§1.472-5
Revocation of election.
§1.472-6
Change from LIFO inventory method.
§1.472-7
Inventories of acquiring corporations.
§1.472-8
Dollar-value method of pricing LIFO inventories.
§1.475-0
Table of contents.
§§1.475(a)-1—1.475(a)-2
[Reserved]
§1.475(a)-3
Acquisition by a dealer of a security with a substituted basis.
§1.475(a)-4
Valuation safe harbor.
§1.475(b)-1
Scope of exemptions from mark-to-market requirement.
§1.475(b)-2
Exemptions—identification requirements.
§1.475(b)-3
[Reserved]
§1.475(c)-1
Definitions—dealer in securities.
§1.475(c)-2
Definitions—security.
§1.475(d)-1
Character of gain or loss.
§1.475(g)-1
Effective dates.

Adjustments

§1.481-1
Adjustments in general.
§1.481-2
Limitation on tax.
§1.481-3
Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
§1.481-4
Adjustments taken into account with consent.
§1.481-5
Effective dates.
§1.482-0
Outline of regulations under section 482.
§1.482-1
Allocation of income and deductions among taxpayers.
§1.482-1T
Allocation of income and deductions among taxpayers (temporary).
§1.482-2
Determination of taxable income in specific situations.
§1.482-3
Methods to determine taxable income in connection with a transfer of tangible property.
§1.482-4
Methods to determine taxable income in connection with a transfer of intangible property.
§1.482-5
Comparable profits method.
§1.482-6
Profit split method.
§1.482-7
Methods to determine taxable income in connection with a cost sharing arrangement.
§1.482-8
Examples of the best method rule.
§1.482-9
Methods to determine taxable income in connection with a controlled services transaction.
§1.483-1
Interest on certain deferred payments.
§1.483-2
Unstated interest.
§1.483-3
Test rate of interest applicable to a contract.
§1.483-4
Contingent payments.

regulations applicable for taxable years beginning on or before april 21, 1993

§1.482-1A
Allocation of income and deductions among taxpayers.
§1.482-2A
Determination of taxable income in specific situations.

Regulations applicable on or before January 4, 2009.

§1.482-7A
Methods to determine taxable income in connection with a cost sharing arrangement.
§§1.484-1.500
[Reserved]