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- 26 CFR 1.113-1 · -1 Mustering-out payments for members of the Armed Forces.
- 26 CFR 1.117-1 · -1 Exclusion of amounts received as a scholarship or fellowship grant.
- 26 CFR 1.117-2 · -2 Limitations.
- 26 CFR 1.117-3 · -3 Definitions.
- 26 CFR 1.117-4 · -4 Items not considered as scholarships or fellowship grants.
- 26 CFR 1.117-5 · -5 Federal grants requiring future service as a Federal employee.
- 26 CFR 1.118-1 · -1 Contributions to the capital of a corporation.
- 26 CFR 1.118-2 · -2 Contribution in aid of construction.
- 26 CFR 1.119-1 · -1 Meals and lodging furnished for the convenience of the employer.
- 26 CFR 1.120-1 · -1 Statutory subsistence allowance received by police.
- 26 CFR 1.120-3 · -3 Notice of application for recognition of status of qualified group legal services plan.
- 26 CFR 1.121-1 · -1 Exclusion of gain from sale or exchange of a principal residence.
- 26 CFR 1.121-2 · -2 Limitations.
- 26 CFR 1.121-3 · -3 Reduced maximum exclusion for taxpayers failing to meet certain requirements.
- 26 CFR 1.121-4 · -4 Special rules.
- 26 CFR 1.121-5 · -5 Suspension of 5-year period for certain members of the uniformed services and Foreign Service.
- 26 CFR 1.122-1 · -1 Applicable rules relating to certain reduced uniformed services retirement pay.
- 26 CFR 1.123-1 · -1 Exclusion of insurance proceeds for reimbursement of certain living expenses.
- 26 CFR 1.125-3 · -3 Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
- 26 CFR 1.125-4 · -4 Permitted election changes.
- 26 CFR 1.127-1 · -1 Amounts received under a qualified educational assistance program.
- 26 CFR 1.127-2 · -2 Qualified educational assistance program.
- 26 CFR 1.132-0 · -0 Outline of regulations under section 132.
- 26 CFR 1.132-1 · -1 Exclusion from gross income for certain fringe benefits.
- 26 CFR 1.132-2 · -2 No-additional-cost services.
- 26 CFR 1.132-3 · -3 Qualified employee discounts.
- 26 CFR 1.132-4 · -4 Line of business limitation.
- 26 CFR 1.132-5 · -5 Working condition fringes.
- 26 CFR 1.132-6 · -6 De minimis fringes.
- 26 CFR 1.132-7 · -7 Employer-operated eating facilities.
- 26 CFR 1.132-8 · -8 Fringe benefit nondiscrimination rules.
- 26 CFR 1.132-9 · -9 Qualified transportation fringes.
- 26 CFR 1.133-1T · -1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).
- 26 CFR 1.139E-0 · E-0 Table of contents.
- 26 CFR 1.139E-1 · E-1 Tribal general welfare benefits.
- 26 CFR 1.139E-2 · E-2 Alaska Native regional or village corporations.
- 26 CFR 1.141-0 · -0 Table of contents.
- 26 CFR 1.141-1 · -1 Definitions and rules of general application.
- 26 CFR 1.141-2 · -2 Private activity bond tests.
- 26 CFR 1.141-3 · -3 Definition of private business use.
- 26 CFR 1.141-4 · -4 Private security or payment test.
- 26 CFR 1.141-5 · -5 Private loan financing test.
- 26 CFR 1.141-6 · -6 Allocation and accounting rules.
- 26 CFR 1.141-7 · -7 Special rules for output facilities.
- 26 CFR 1.141-8 · -8 $15 million limitation for output facilities.
- 26 CFR 1.141-9 · -9 Unrelated or disproportionate use test.
- 26 CFR 1.141-10 · -10 Coordination with volume cap. [Reserved]
- 26 CFR 1.141-11 · -11 Acquisition of nongovernmental output property. [Reserved]
- 26 CFR 1.141-12 · -12 Remedial actions.
- 26 CFR 1.141-13 · -13 Refunding issues.
- 26 CFR 1.141-14 · -14 Anti-abuse rules.
- 26 CFR 1.141-15 · -15 Effective/applicability dates.
- 26 CFR 1.141-16 · -16 Effective dates for qualified private activity bond provisions.
- 26 CFR 1.142-0 · -0 Table of contents.
- 26 CFR 1.142-1 · -1 Exempt facility bonds.
- 26 CFR 1.142-2 · -2 Remedial actions.
- 26 CFR 1.142-3 · -3 Refunding Issues. [Reserved]
- 26 CFR 1.142-4 · -4 Use of proceeds to provide a facility.
- 26 CFR 1.142(a)(5)-1 · (a)(5)-1 Exempt facility bonds: Sewage facilities.
- 26 CFR 1.142(a)(6)-1 · (a)(6)-1 Exempt facility bonds: solid waste disposal facilities.
- 26 CFR 1.142(f)(4)-1 · (f)(4)-1 Manner of making election to terminate tax-exempt bond financing.
- 26 CFR 1.143(g)-1 · (g)-1 Requirements related to arbitrage.
- 26 CFR 1.144-0 · -0 Table of contents.
- 26 CFR 1.144-1 · -1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
- 26 CFR 1.144-2 · -2 Remedial actions.
- 26 CFR 1.145-0 · -0 Table of contents.
- 26 CFR 1.145-1 · -1 Qualified 501(c)(3) bonds.
- 26 CFR 1.145-2 · -2 Application of private activity bond regulations.
- 26 CFR 1.147-0 · -0 Table of contents.
- 26 CFR 1.147-1 · -1 Other requirements applicable to certain private activity bonds.
- 26 CFR 1.147-2 · -2 Remedial actions.
- 26 CFR 1.147(b)-1 · (b)-1 Bond maturity limitation-treatment of working capital.
- 26 CFR 1.147(f)-1 · (f)-1 Public approval of private activity bonds.
- 26 CFR 1.148-0 · -0 Scope and table of contents.
- 26 CFR 1.148-1 · -1 Definitions and elections.
- 26 CFR 1.148-2 · -2 General arbitrage yield restriction rules.
- 26 CFR 1.148-3 · -3 General arbitrage rebate rules.
- 26 CFR 1.148-4 · -4 Yield on an issue of bonds.
- 26 CFR 1.148-5 · -5 Yield and valuation of investments.
- 26 CFR 1.148-6 · -6 General allocation and accounting rules.
- 26 CFR 1.148-7 · -7 Spending exceptions to the rebate requirement.
- 26 CFR 1.148-8 · -8 Small issuer exception to rebate requirement.
- 26 CFR 1.148-9 · -9 Arbitrage rules for refunding issues.
- 26 CFR 1.148-10 · -10 Anti-abuse rules and authority of Commissioner.
- 26 CFR 1.148-11 · -11 Effective/applicability dates.
- 26 CFR 1.149(b)-1 · (b)-1 Federally guaranteed bonds.
- 26 CFR 1.149(d)-1 · (d)-1 Limitations on advance refundings.
- 26 CFR 1.149(e)-1 · (e)-1 Information reporting requirements for tax-exempt bonds.
- 26 CFR 1.149(g)-1 · (g)-1 Hedge bonds.
- 26 CFR 1.150-1 · -1 Definitions.
- 26 CFR 1.150-2 · -2 Proceeds of bonds used for reimbursement.
- 26 CFR 1.150-3 · -3 Retirement standards for state and local bonds.
- 26 CFR 1.150-4 · -4 Change in use of facilities financed with tax-exempt private activity bonds.
- 26 CFR 1.150-5 · -5 Filing notices and elections.
- 26 CFR 1.148-1A - 1.148-6A · §§ 1.148-1A-1.148-6A [Reserved]
- 26 CFR 1.148-9A - 1.148-10A · §§ 1.148-9A-1.148-10A [Reserved]
- 26 CFR 1.148-11A · -11A Effective dates.
- 26 CFR 1.151-1 · -1 Deductions for personal exemptions.
- 26 CFR 1.151-2 · -2 Additional exemptions for dependents.
- 26 CFR 1.151-3 · -3 Definitions.