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- 26 CFR 1.48-10 · -10 Single purpose agricultural or horticultural structures.
- 26 CFR 1.48-11 · -11 Qualified rehabilitated building; expenditures incurred before January 1, 1982.
- 26 CFR 1.48-12 · -12 Qualified rehabilitated building; expenditures incurred after December 31, 1981.
- 26 CFR 1.48-13 · -13 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- 26 CFR 1.48-14 · -14 Rules applicable to energy property.
- 26 CFR 1.48-15 · -15 Election to treat clean hydrogen production facility as energy property.
- 26 CFR 1.48C-1-1.48C-2 · §§ 1.48C-1-1.48C-2 [Reserved]
- 26 CFR 1.48C-3 · C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- 26 CFR 1.48D-0 · D-0 Table of contents.
- 26 CFR 1.48D-1 · D-1 Advanced manufacturing investment credit determined.
- 26 CFR 1.48D-2 · D-2 Definitions.
- 26 CFR 1.48D-3 · D-3 Qualified property.
- 26 CFR 1.48D-4 · D-4 Advanced manufacturing facility of an eligible taxpayer.
- 26 CFR 1.48D-5 · D-5 Beginning of construction.
- 26 CFR 1.48D-6 · D-6 Elective payment election.
- 26 CFR 1.48(e)-0 · (e)-0 Table of contents.
- 26 CFR 1.48(e)-1 · (e)-1 Low-Income Communities Bonus Credit Program.
- 26 CFR 1.48E-0 · E-0 Table of contents.
- 26 CFR 1.48E-1 · E-1 Clean electricity investment credit.
- 26 CFR 1.48E-2 · E-2 Qualified investments in qualified facilities and EST for purposes of section 48E.
- 26 CFR 1.48E-3 · E-3 Rules relating to the increased credit for prevailing wage and apprenticeship.
- 26 CFR 1.48E-4 · E-4 Rules of general application.
- 26 CFR 1.48E-5 · E-5 Greenhouse gas emissions rates for qualified facilities under section 48E.
- 26 CFR 1.48E(h)-0 · E(h)-0 Table of contents.
- 26 CFR 1.48E(h)-1 · E(h)-1 Clean Electricity Low-Income Communities Bonus Credit Amount Program.
- 26 CFR 1.50-0 · -0 Table of contents.
- 26 CFR 1.50-1 · -1 Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
- 26 CFR 1.50-2 · -2 Recapture of the advanced manufacturing investment credit in the case of certain expansions.
- 26 CFR 1.50A-1 · A-1 Determination of amount.
- 26 CFR 1.50A-2 · A-2 Carryback and carryover of unused credit.
- 26 CFR 1.50A-3 · A-3 Recomputation of credit allowed by section 40.
- 26 CFR 1.50A-4 · A-4 Exceptions to the application of § 1.50A-3.
- 26 CFR 1.50A-5 · A-5 Electing small business corporations.
- 26 CFR 1.50A-6 · A-6 Estates and trusts.
- 26 CFR 1.50A-7 · A-7 Partnerships.
- 26 CFR 1.50B-1 · B-1 Definitions of WIN expenses and WIN employees.
- 26 CFR 1.50B-2 · B-2 Electing small business corporations.
- 26 CFR 1.50B-3 · B-3 Estates and trusts.
- 26 CFR 1.50B-4 · B-4 Partnerships.
- 26 CFR 1.50B-5 · B-5 Limitations with respect to certain persons.
- 26 CFR 1.51-1 · -1 Amount of credit.
- 26 CFR 1.52-1 · -1 Trades or businesses that are under common control.
- 26 CFR 1.52-2 · -2 Adjustments for acquisitions and dispositions.
- 26 CFR 1.52-3 · -3 Limitations with respect to certain persons.
- 26 CFR 1.53-1 · -1 Limitation based on amount of tax.
- 26 CFR 1.53-2 · -2 Carryback and carryover of unused credit.
- 26 CFR 1.53-3 · -3 Separate rule for pass-through of jobs credit.
- 26 CFR 1.55-1 · -1 Alternative minimum taxable income.
- 26 CFR 1.56-0 · -0 Table of contents to § 1.56-1, adjustment for book income of corporations.
- 26 CFR 1.56(g)-0 · (g)-0 Table of Contents.
- 26 CFR 1.56(g)-1 · (g)-1 Adjusted current earnings.
- 26 CFR 1.57-0 · -0 Scope.
- 26 CFR 1.57-1 · -1 Items of tax preference defined.
- 26 CFR 1.57-2 - 1.57-3 · §§ 1.57-2-1.57-3 [Reserved]
- 26 CFR 1.57-4 · -4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
- 26 CFR 1.57-5 · -5 Records to be kept.
- 26 CFR 1.58-1 · -1 [Reserved]
- 26 CFR 1.58-2 · -2 General rules for conduit entities; partnerships and partners.
- 26 CFR 1.58-3 · -3 Estates and trusts.
- 26 CFR 1.58-3T · -3T Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
- 26 CFR 1.58-4 · -4 Electing small business corporations.
- 26 CFR 1.58-5 · -5 Common trust funds.
- 26 CFR 1.58-6 · -6 Regulated investment companies; real estate investment trusts.
- 26 CFR 1.58-7 · -7 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
- 26 CFR 1.58-8 · -8 Capital gains and stock options.
- 26 CFR 1.59-1 · -1 Optional 10-year writeoff of certain tax preferences.
- 26 CFR 1.59A-0 · A-0 Table of contents.
- 26 CFR 1.59A-1 · A-1 Base erosion and anti-abuse tax.
- 26 CFR 1.59A-2 · A-2 Applicable taxpayer.
- 26 CFR 1.59A-3 · A-3 Base erosion payments and base erosion tax benefits.
- 26 CFR 1.59A-4 · A-4 Modified taxable income.
- 26 CFR 1.59A-5 · A-5 Base erosion minimum tax amount.
- 26 CFR 1.59A-6 · A-6 Qualified derivative payment.
- 26 CFR 1.59A-7 · A-7 Application of base erosion and anti-abuse tax to partnerships.
- 26 CFR 1.59A-8 · A-8 [Reserved]
- 26 CFR 1.59A-9 · A-9 Anti-abuse and recharacterization rules.
- 26 CFR 1.59A-10 · A-10 Applicability date.
- 26 CFR 1.60 · [Reserved]
- 26 CFR 1.61-1 · -1 Gross income.
- 26 CFR 1.61-2 · -2 Compensation for services, including fees, commissions, and similar items.
- 26 CFR 1.61-3 · -3 Gross income derived from business.
- 26 CFR 1.61-4 · -4 Gross income of farmers.
- 26 CFR 1.61-5 · -5 Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
- 26 CFR 1.61-6 · -6 Gains derived from dealings in property.
- 26 CFR 1.61-7 · -7 Interest.
- 26 CFR 1.61-8 · -8 Rents and royalties.
- 26 CFR 1.61-9 · -9 Dividends.
- 26 CFR 1.61-10 · -10 Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
- 26 CFR 1.61-11 · -11 Pensions.
- 26 CFR 1.61-12 · -12 Income from discharge of indebtedness.
- 26 CFR 1.61-13 · -13 Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
- 26 CFR 1.61-14 · -14 Miscellaneous items of gross income.
- 26 CFR 1.61-15 · -15 Options received as payment of income.
- 26 CFR 1.61-21 · -21 Taxation of fringe benefits.
- 26 CFR 1.61-22 · -22 Taxation of split-dollar life insurance arrangements.
- 26 CFR 1.62-1 · -1 Adjusted gross income.
- 26 CFR 1.62-1T · -1T Adjusted gross income (temporary).
- 26 CFR 1.62-2 · -2 Reimbursements and other expense allowance arrangements.
- 26 CFR 1.63-1 · -1 Change of treatment with respect to the zero bracket amount and itemized deductions.
- 26 CFR 1.63-2 · -2 Cross reference.