Title 26

VOLUME 14

Title 26 - Internal Revenue--Volume 14

26:14  Internal Revenue--Volume 14
26:14.0.1CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
      PARTS 1 - 1
26:14.0.1.1  SUBCHAPTER A - INCOME TAX (CONTINUED)
      PARTS 1 - 1
26:14.0.1.1.1.0.1      Tax on Self-Employment Income [SUBJGRP]
26:14.0.1.1.1.0.2      Net Investment Income Tax [SUBJGRP]
26:14.0.1.1.1.0.3      Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds [SUBJGRP]
26:14.0.1.1.1.0.4      Tax-Free Covenant Bonds [SUBJGRP]
26:14.0.1.1.1.0.5      Application of Withholding Provisions [SUBJGRP]
26:14.0.1.1.1.0.6      Information Reporting by Foreign Financial Institutions [SUBJGRP]
26:14.0.1.1.1.0.7      Mitigation of Effect of Renegotiation of Government Contracts [SUBJGRP]
26:14.0.1.1.1.0.8      Consolidated Returns [SUBJGRP]
26:14.0.1.1.1.0.9      Consolidated Return Regulations [SUBJGRP]
26:14.0.1.1.1.0.10      Consolidated Tax Liability [SUBJGRP]
26:14.0.1.1.1.0.11      Computation of Consolidated Taxable Income [SUBJGRP]
26:14.0.1.1.1.0.12      Computation of Separate Taxable Income [SUBJGRP]
26:14.0.1.1.1.0.13      Computation of Consolidated Items [SUBJGRP]
26:14.0.1.1.1.0.14      Basis, Stock Ownership, and Earnings and Profits Rules [SUBJGRP]
26:14.0.1.1.1.0.15      Special Taxes and Taxpayers [SUBJGRP]
26:14.0.1.1.1.0.16      Administrative Provisions and Other Rules [SUBJGRP]
26:14.0.1.1.1.0.17      Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999 [SUBJGRP]
26:14.0.1.1.1.0.18      Regulations Applicable to Taxable Years Before January 1, 1997 [SUBJGRP]
26:14.0.1.1.1.0.19      Regulations Applicable to Taxable Years Beginning Before June 28, 2002 [SUBJGRP]
26:14.0.1.1.1.0.20      Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015 [SUBJGRP]
26:14.0.1.1.1.0.21      Regulations Applicable to Taxable Years Before January 1, 1997 [SUBJGRP]
26:14.0.1.1.1.0.22      Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999 [SUBJGRP]
26:14.0.1.1.1.0.23      Dual Consolidated Losses Incurred in Taxable Years Beginning Before October 1, 1992 [SUBJGRP]