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- 26 CFR 1.66-1 · -1 Treatment of community income.
- 26 CFR 1.66-2 · -2 Treatment of community income where spouses live apart.
- 26 CFR 1.66-3 · -3 Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
- 26 CFR 1.66-4 · -4 Request for relief from the Federal income tax liability resulting from the operation of community property law.
- 26 CFR 1.66-5 · -5 Effective date.
- 26 CFR 1.67-1T · -1T 2-percent floor on miscellaneous itemized deductions (temporary).
- 26 CFR 1.67-2T · -2T Treatment of pass-through entities (temporary).
- 26 CFR 1.67-3 · -3 Allocation of expenses by real estate mortgage investment conduits.
- 26 CFR 1.67-3T · -3T Allocation of expenses by real estate mortgage investment conduits (temporary).
- 26 CFR 1.67-4 · -4 Costs paid or incurred by estates or non-grantor trusts.
- 26 CFR 1.71-1 · -1 Alimony and separate maintenance payments; income to wife or former wife.
- 26 CFR 1.71-1T · -1T Alimony and separate maintenance payments (temporary).
- 26 CFR 1.71-2 · -2 Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
- 26 CFR 1.72-1 · -1 Introduction.
- 26 CFR 1.72-2 · -2 Applicability of section.
- 26 CFR 1.72-3 · -3 Excludable amounts not income.
- 26 CFR 1.72-4 · -4 Exclusion ratio.
- 26 CFR 1.72-5 · -5 Expected return.
- 26 CFR 1.72-6 · -6 Investment in the contract.
- 26 CFR 1.72-7 · -7 Adjustment in investment where a contract contains a refund feature.
- 26 CFR 1.72-8 · -8 Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
- 26 CFR 1.72-9 · -9 Tables.
- 26 CFR 1.72-10 · -10 Effect of transfer of contracts on investment in the contract.
- 26 CFR 1.72-11 · -11 Amounts not received as annuity payments.
- 26 CFR 1.72-12 · -12 Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
- 26 CFR 1.72-13 · -13 Special rule for employee contributions recoverable in three years.
- 26 CFR 1.72-14 · -14 Exceptions from application of principles of section 72.
- 26 CFR 1.72-15 · -15 Applicability of section 72 to accident or health plans.
- 26 CFR 1.72-16 · -16 Life insurance contracts purchased under qualified employee plans.
- 26 CFR 1.72-17 · -17 Special rules applicable to owner-employees.
- 26 CFR 1.72-17A · -17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
- 26 CFR 1.72-18 · -18 Treatment of certain total distributions with respect to self-employed individuals.
- 26 CFR 1.72(e)-1T · (e)-1T Treatment of distributions where substantially all contributions are employee contributions (temporary).
- 26 CFR 1.72(p)-1 · (p)-1 Loans treated as distributions.
- 26 CFR 1.73-1 · -1 Services of child.
- 26 CFR 1.74-1 · -1 Prizes and awards.
- 26 CFR 1.75-1 · -1 Treatment of bond premiums in case of dealers in tax-exempt securities.
- 26 CFR 1.77-1 · -1 Election to consider Commodity Credit Corporation loans as income.
- 26 CFR 1.77-2 · -2 Effect of election to consider commodity credit loans as income.
- 26 CFR 1.78-1 · -1 Gross up for deemed paid foreign tax credit.
- 26 CFR 1.79-0 · -0 Group-term life insurance—definitions of certain terms.
- 26 CFR 1.79-1 · -1 Group-term life insurance—general rules.
- 26 CFR 1.79-2 · -2 Exceptions to the rule of inclusion.
- 26 CFR 1.79-3 · -3 Determination of amount equal to cost of group-term life insurance.
- 26 CFR 1.79-4T · -4T Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
- 26 CFR 1.82-1 · -1 Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
- 26 CFR 1.83-1 · -1 Property transferred in connection with the performance of services.
- 26 CFR 1.83-2 · -2 Election to include in gross income in year of transfer.
- 26 CFR 1.83-3 · -3 Meaning and use of certain terms.
- 26 CFR 1.83-4 · -4 Special rules.
- 26 CFR 1.83-5 · -5 Restrictions that will never lapse.
- 26 CFR 1.83-6 · -6 Deduction by employer.
- 26 CFR 1.83-7 · -7 Taxation of nonqualified stock options.
- 26 CFR 1.83-8 · -8 Applicability of section and transitional rules.
- 26 CFR 1.84-1 · -1 Transfer of appreciated property to political organizations.
- 26 CFR 1.85-1 · -1 Unemployment compensation.
- 26 CFR 1.88-1 · -1 Nuclear decommissioning costs.
- 26 CFR 1.101-1 · -1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
- 26 CFR 1.101-2 · -2 Employees' death benefits.
- 26 CFR 1.101-3 · -3 Interest payments.
- 26 CFR 1.101-4 · -4 Payment of life insurance proceeds at a date later than death.
- 26 CFR 1.101-5 · -5 [Reserved]
- 26 CFR 1.101-6 · -6 Applicability date.
- 26 CFR 1.101-7 · -7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
- 26 CFR 1.102-1 · -1 Gifts and inheritances.
- 26 CFR 1.103-1 · -1 Interest upon obligations of a State, territory, etc.
- 26 CFR 1.103-2 - 1.103-6 · §§ 1.103-2-1.103-6 [Reserved]
- 26 CFR 1.103-7 · -7 Industrial development bonds.
- 26 CFR 1.103-8 · -8 Interest on bonds to finance certain exempt facilities.
- 26 CFR 1.103-9 · -9 Interest on bonds to finance industrial parks.
- 26 CFR 1.103-10 · -10 Exemption for certain small issues of industrial development bonds.
- 26 CFR 1.103-11 · -11 Bonds held by substantial users.
- 26 CFR 1.103-16 · -16 Obligations of certain volunteer fire departments.
- 26 CFR 1.103A-2 · A-2 Qualified mortgage bond.
- 26 CFR 1.104-1 · -1 Compensation for injuries or sickness.
- 26 CFR 1.105-1 · -1 Amounts attributable to employer contributions.
- 26 CFR 1.105-2 · -2 Amounts expended for medical care.
- 26 CFR 1.105-3 · -3 Payments unrelated to absence from work.
- 26 CFR 1.105-5 · -5 Accident and health plans.
- 26 CFR 1.105-11 · -11 Self-insured medical reimbursement plan.
- 26 CFR 1.106-1 · -1 Contributions by employer to accident and health plans.
- 26 CFR 1.107-1 · -1 Rental value of parsonages.
- 26 CFR 1.108-1 · -1 [Reserved]
- 26 CFR 1.108-2 · -2 Acquisition of indebtedness by a person related to the debtor.
- 26 CFR 1.108-3 · -3 Intercompany losses and deductions.
- 26 CFR 1.108-4 · -4 Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
- 26 CFR 1.108-5 · -5 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
- 26 CFR 1.108-6 · -6 Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
- 26 CFR 1.108-7 · -7 Reduction of attributes.
- 26 CFR 1.108-8 · -8 Indebtedness satisfied by partnership interest.
- 26 CFR 1.108-9 · -9 Application of the bankruptcy and the insolvency provisions of section 108 to grantor trusts and disregarded entities.
- 26 CFR 1.108(c)-1T · (c)-1T [Reserved]
- 26 CFR 1.108(i)-0 · (i)-0 Definitions and effective/applicability dates.
- 26 CFR 1.108(i)-1 · (i)-1 Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
- 26 CFR 1.108(i)-2 · (i)-2 Application of section 108(i) to partnerships and S corporations.
- 26 CFR 1.108(i)-3 · (i)-3 Rules for the deduction of OID.
- 26 CFR 1.109-1 · -1 Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
- 26 CFR 1.110-1 · -1 Qualified lessee construction allowances.
- 26 CFR 1.111-1 · -1 Recovery of certain items previously deducted or credited.
- 26 CFR 1.112-1 · -1 Combat zone compensation of members of the Armed Forces.