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- 26 CFR 1.274-12 · -12 Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017.
- 26 CFR 1.274-13 · -13 Disallowance of deductions for certain qualified transportation fringe expenditures.
- 26 CFR 1.274-14 · -14 Disallowance of deductions for certain transportation and commuting benefit expenditures.
- 26 CFR 1.275-1 · -1 Deduction denied in case of certain taxes.
- 26 CFR 1.276-1 · -1 Disallowance of deductions for certain indirect contributions to political parties.
- 26 CFR 1.278-1 · -1 Capital expenditures incurred in planting and developing citrus and almond groves.
- 26 CFR 1.279-1 · -1 General rule; purpose.
- 26 CFR 1.279-2 · -2 Amount of disallowance of interest on corporate acquisition indebtedness.
- 26 CFR 1.279-3 · -3 Corporate acquisition indebtedness.
- 26 CFR 1.279-4 · -4 Special rules.
- 26 CFR 1.279-5 · -5 Rules for application of section 279(b).
- 26 CFR 1.279-6 · -6 Application of section 279 to certain affiliated groups.
- 26 CFR 1.279-7 · -7 Effect on other provisions.
- 26 CFR 1.280B-1 · B-1 Demolition of structures.
- 26 CFR 1.280C-1 · C-1 Disallowance of certain deductions for wage or salary expenses.
- 26 CFR 1.280C-3 · C-3 Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
- 26 CFR 1.280C-4 · C-4 Credit for increasing research activities.
- 26 CFR 1.280F-1T · F-1T Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).
- 26 CFR 1.280F-2T · F-2T Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
- 26 CFR 1.280F-3T · F-3T Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
- 26 CFR 1.280F-4T · F-4T Special rules for listed property (temporary).
- 26 CFR 1.280F-5T · F-5T Leased property (temporary).
- 26 CFR 1.280F-6 · F-6 Special rules and definitions.
- 26 CFR 1.280F-7 · F-7 Property leased after December 31, 1986.
- 26 CFR 1.280G-1 · G-1 Golden parachute payments.
- 26 CFR 1.280H-0T · H-0T Table of contents (temporary).
- 26 CFR 1.280H-1T · H-1T Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).
- 26 CFR 1.274-5A · -5A Substantiation requirements.
- 26 CFR 1.281-1 · -1 In general.
- 26 CFR 1.281-2 · -2 Effect of section 281 upon the computation of taxable income.
- 26 CFR 1.281-3 · -3 Definitions.
- 26 CFR 1.281-4 · -4 Taxable years affected.
- 26 CFR 1.282-1.300 · §§ 1.282-1.300 [Reserved]
- 26 CFR 1.301-1 · -1 Rules applicable with respect to distributions of money and other property.
- 26 CFR 1.302-1 · -1 General.
- 26 CFR 1.302-2 · -2 Redemptions not taxable as dividends.
- 26 CFR 1.302-3 · -3 Substantially disproportionate redemption.
- 26 CFR 1.302-4 · -4 Termination of shareholder's interest.
- 26 CFR 1.303-1 · -1 General.
- 26 CFR 1.303-2 · -2 Requirements.
- 26 CFR 1.303-3 · -3 Application of other sections.
- 26 CFR 1.304-1 · -1 General.
- 26 CFR 1.304-2 · -2 Acquisition by related corporation (other than subsidiary).
- 26 CFR 1.304-3 · -3 Acquisition by a subsidiary.
- 26 CFR 1.304-4 · -4 Special rules for the use of related corporations to avoid the application of section 304.
- 26 CFR 1.304-5 · -5 Control.
- 26 CFR 1.304-6 · -6 Amount constituting a dividend. [Reserved]
- 26 CFR 1.304-7 · -7 Certain acquisitions by foreign acquiring corporations.
- 26 CFR 1.305-1 · -1 Stock dividends.
- 26 CFR 1.305-2 · -2 Distributions in lieu of money.
- 26 CFR 1.305-3 · -3 Disproportionate distributions.
- 26 CFR 1.305-4 · -4 Distributions of common and preferred stock.
- 26 CFR 1.305-5 · -5 Distributions on preferred stock.
- 26 CFR 1.305-6 · -6 Distributions of convertible preferred.
- 26 CFR 1.305-7 · -7 Certain transactions treated as distributions.
- 26 CFR 1.305-8 · -8 Effective dates.
- 26 CFR 1.306-1 · -1 General.
- 26 CFR 1.306-2 · -2 Exception.
- 26 CFR 1.306-3 · -3 Section 306 stock defined.
- 26 CFR 1.306-4 · -4 Effective/applicability date.
- 26 CFR 1.307-1 · -1 General.
- 26 CFR 1.307-2 · -2 Exception.
- 26 CFR 1.312-1 · -1 Adjustment to earnings and profits reflecting distributions by corporations.
- 26 CFR 1.312-2 · -2 Distribution of inventory assets.
- 26 CFR 1.312-3 · -3 Liabilities.
- 26 CFR 1.312-4 · -4 Examples of adjustments provided in section 312(c).
- 26 CFR 1.312-5 · -5 Special rule for partial liquidations and certain redemptions.
- 26 CFR 1.312-6 · -6 Earnings and profits.
- 26 CFR 1.312-7 · -7 Effect on earnings and profits of gain or loss realized after February 28, 1913.
- 26 CFR 1.312-8 · -8 Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock.
- 26 CFR 1.312-9 · -9 Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913.
- 26 CFR 1.312-10 · -10 Allocation of earnings in certain corporate separations.
- 26 CFR 1.312-11 · -11 Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
- 26 CFR 1.312-12 · -12 Distributions of proceeds of loans guaranteed by the United States.
- 26 CFR 1.312-15 · -15 Effect of depreciation on earnings and profits.
- 26 CFR 1.316-1 · -1 Dividends.
- 26 CFR 1.316-2 · -2 Sources of distribution in general.
- 26 CFR 1.317-1 · -1 Property defined.
- 26 CFR 1.318-1 · -1 Constructive ownership of stock; introduction.
- 26 CFR 1.318-2 · -2 Application of general rules.
- 26 CFR 1.318-3 · -3 Estates, trusts, and options.
- 26 CFR 1.318-4 · -4 Constructive ownership as actual ownership; exceptions.
- 26 CFR 1.331-1 · -1 Corporate liquidations.
- 26 CFR 1.332-1 · -1 Distributions in liquidation of subsidiary corporation; general.
- 26 CFR 1.332-2 · -2 Requirements for nonrecognition of gain or loss.
- 26 CFR 1.332-3 · -3 Liquidations completed within one taxable year.
- 26 CFR 1.332-4 · -4 Liquidations covering more than one taxable year.
- 26 CFR 1.332-5 · -5 Distributions in liquidation as affecting minority interests.
- 26 CFR 1.332-6 · -6 Records to be kept and information to be filed with return.
- 26 CFR 1.332-7 · -7 Indebtedness of subsidiary to parent.
- 26 CFR 1.332-8 · -8 Recognition of gain on liquidation of certain holding companies.
- 26 CFR 1.334-1 · -1 Basis of property received in liquidations.
- 26 CFR 1.336-0 · -0 Table of contents.
- 26 CFR 1.336-1 · -1 General principles, nomenclature, and definitions for a section 336(e) election.
- 26 CFR 1.336-2 · -2 Availability, mechanics, and consequences of section 336(e) election.
- 26 CFR 1.336-3 · -3 Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition.
- 26 CFR 1.336-4 · -4 Adjusted grossed-up basis.
- 26 CFR 1.336-5 · -5 Applicability dates.
- 26 CFR 1.337-1 · -1 Nonrecognition for property distributed to parent in complete liquidation of subsidiary.
- 26 CFR 1.337(d)-1 · (d)-1 Transitional loss limitation rule.