GroundRules
Browse Federal regulations
Read the original sections, or search by topic.
- 25 CFR 1200.41 · What types of technical assistance are available?
- 25 CFR 1200.42 · Who can provide technical assistance?
- 25 CFR 1200.43 · How can a tribe apply for technical assistance?
- 25 CFR 1200.44 · What action will the Department take on requests for technical assistance?
- 26 CFR 1.0-1 · -1 Internal Revenue Code of 1954 and regulations.
- 26 CFR 1.1-1 · -1 Income tax on individuals.
- 26 CFR 1.1-2 · -2 Limitation on tax.
- 26 CFR 1.1-3 · -3 Change in rates applicable to taxable year.
- 26 CFR 1.1(h)-1 · (h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
- 26 CFR 1.1(i)-1T · (i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).
- 26 CFR 1.2-1 · -1 Tax in case of joint return of husband and wife or the return of a surviving spouse.
- 26 CFR 1.2-2 · -2 Definitions and special rules.
- 26 CFR 1.3-1 · -1 Application of optional tax.
- 26 CFR 1.4-1 · -1 Number of exemptions.
- 26 CFR 1.4-2 · -2 Elections.
- 26 CFR 1.4-3 · -3 Husband and wife filing separate returns.
- 26 CFR 1.4-4 · -4 Short taxable year caused by death.
- 26 CFR 1.11-1 · -1 Tax on corporations.
- 26 CFR 1.15-1 · -1 Changes in rate during a taxable year.
- 26 CFR 1.21-1 · -1 Expenses for household and dependent care services necessary for gainful employment.
- 26 CFR 1.21-2 · -2 Limitations on amount creditable.
- 26 CFR 1.21-3 · -3 Special rules applicable to married taxpayers.
- 26 CFR 1.21-4 · -4 Payments to certain related individuals.
- 26 CFR 1.24-1 · -1 Partial credit allowed for certain other dependents.
- 26 CFR 1.25-1T · -1T Credit for interest paid on certain home mortgages (Temporary).
- 26 CFR 1.25-2T · -2T Amount of credit (Temporary).
- 26 CFR 1.25-3 · -3 Qualified mortgage credit certificate.
- 26 CFR 1.25-3T · -3T Qualified mortgage credit certificate (Temporary).
- 26 CFR 1.25-4T · -4T Qualified mortgage credit certificate program (Temporary).
- 26 CFR 1.25-5T · -5T Limitation on aggregate amount of mortgage credit certificates (Temporary).
- 26 CFR 1.25-6T · -6T Form of qualified mortgage credit certificate (Temporary).
- 26 CFR 1.25-7T · -7T Public notice (Temporary).
- 26 CFR 1.25-8T · -8T Reporting requirements (Temporary).
- 26 CFR 1.25A-0 · A-0 Table of contents.
- 26 CFR 1.25A-1 · A-1 Calculation of education tax credit and general eligibility requirements.
- 26 CFR 1.25A-2 · A-2 Definitions.
- 26 CFR 1.25A-3 · A-3 Hope Scholarship Credit.
- 26 CFR 1.25A-4 · A-4 Lifetime Learning Credit.
- 26 CFR 1.25A-5 · A-5 Special rules relating to characterization and timing of payments.
- 26 CFR 1.25E-0 · E-0 Table of contents.
- 26 CFR 1.25E-1 · E-1 Credit for previously-owned clean vehicles.
- 26 CFR 1.25E-2 · E-2 Special rules.
- 26 CFR 1.25E-3 · E-3 Transfer of credit.
- 26 CFR 1.25F-1T · F-1T xxx
- 26 CFR 1.25F-4T · F-4T xxx
- 26 CFR 1.25F-5T · F-5T xxx
- 26 CFR 1.28-0 · -0 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
- 26 CFR 1.28-1 · -1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- 26 CFR 1.30-1 · -1 Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
- 26 CFR 1.30C-1 - 1.30C-2 · §§ 1.30C-1-1.30C-2 [Reserved]
- 26 CFR 1.30C-3 · C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- 26 CFR 1.30D-0 · D-0 Table of contents.
- 26 CFR 1.30D-1 · D-1 Credit for new clean vehicles.
- 26 CFR 1.30D-2 · D-2 Definitions for purposes of section 30D.
- 26 CFR 1.30D-3 · D-3 Critical minerals and battery components requirements.
- 26 CFR 1.30D-4 · D-4 Special rules.
- 26 CFR 1.30D-5 · D-5 Transfer of credit.
- 26 CFR 1.30D-6 · D-6 Foreign entity of concern restriction.
- 26 CFR 1.31-1 · -1 Credit for tax withheld on wages.
- 26 CFR 1.31-2 · -2 Credit for “special refunds” of employee social security tax.
- 26 CFR 1.32-2 · -2 Earned income credit for taxable years beginning after December 31, 1978.
- 26 CFR 1.32-3 · -3 Eligibility requirements after denial of the earned income credit.
- 26 CFR 1.34-1 · -1 Special rule for owners of certain business entities.
- 26 CFR 1.35-1 · -1 Partially tax-exempt interest received by individuals.
- 26 CFR 1.35-2 · -2 Taxpayers not entitled to credit.
- 26 CFR 1.36B-0 · B-0 Table of contents.
- 26 CFR 1.36B-1 · B-1 Premium tax credit definitions.
- 26 CFR 1.36B-2 · B-2 Eligibility for premium tax credit.
- 26 CFR 1.36B-3 · B-3 Computing the premium assistance credit amount.
- 26 CFR 1.36B-4 · B-4 Reconciling the premium tax credit with advance credit payments.
- 26 CFR 1.36B-5 · B-5 Information reporting by Exchanges.
- 26 CFR 1.36B-6 · B-6 Minimum value.
- 26 CFR 1.37-1 · -1 General rules for the credit for the elderly.
- 26 CFR 1.37-2 · -2 Credit for individuals age 65 or over.
- 26 CFR 1.37-3 · -3 Credit for individuals under age 65 who have public retirement system income.
- 26 CFR 1.38-1 · -1 Investment in certain depreciable property.
- 26 CFR 1.40-1 · -1 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
- 26 CFR 1.41-0 · -0 Table of contents.
- 26 CFR 1.41-1 · -1 Credit for increasing research activities.
- 26 CFR 1.41-2 · -2 Qualified research expenses.
- 26 CFR 1.41-3 · -3 Base amount for taxable years beginning on or after January 3, 2001.
- 26 CFR 1.41-4 · -4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
- 26 CFR 1.41-4A · -4A Qualified research for taxable years beginning before January 1, 1986.
- 26 CFR 1.41-5 · -5 Basic research for taxable years beginning after December 31, 1986. [Reserved]
- 26 CFR 1.41-5A · -5A Basic research for taxable years beginning before January 1, 1987.
- 26 CFR 1.41-6 · -6 Aggregation of expenditures.
- 26 CFR 1.41-7 · -7 Special rules.
- 26 CFR 1.41-8 · -8 Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
- 26 CFR 1.41-9 · -9 Alternative simplified credit.
- 26 CFR 1.42-0 · -0 Table of contents.
- 26 CFR 1.42-0T · -0T Table of contents.
- 26 CFR 1.42-1 · -1 Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency.
- 26 CFR 1.42-1T · -1T Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary).
- 26 CFR 1.42-2 · -2 [Reserved]
- 26 CFR 1.42-3 · -3 Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA).
- 26 CFR 1.42-4 · -4 Application of not-for-profit rules of section 183 to low-income housing credit activities.
- 26 CFR 1.42-5 · -5 Monitoring compliance with low-income housing credit requirements.
- 26 CFR 1.42-6 · -6 Buildings qualifying for carryover allocations.
- 26 CFR 1.42-7 · -7 Substantially bond-financed buildings. [Reserved]
- 26 CFR 1.42-8 · -8 Election of appropriate percentage month.