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- 26 CFR 1.381(c)(6)-1 · (c)(6)-1 Depreciation method.
- 26 CFR 1.381(c)(8)-1 · (c)(8)-1 Installment method.
- 26 CFR 1.381(c)(9)-1 · (c)(9)-1 Amortization of bond discount or premium.
- 26 CFR 1.381(c)(10)-1 · (c)(10)-1 Deferred exploration and development expenditures.
- 26 CFR 1.381(c)(11)-1 · (c)(11)-1 Contributions to pension plan, employees' annuity plans, and stock bonus and profit-sharing plans.
- 26 CFR 1.381(c)(12)-1 · (c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts.
- 26 CFR 1.381(c)(13)-1 · (c)(13)-1 Involuntary conversions.
- 26 CFR 1.381(c)(14)-1 · (c)(14)-1 Dividend carryover to personal holding company.
- 26 CFR 1.381(c)(15)-1 · (c)(15)-1 Indebtedness of certain personal holding companies.
- 26 CFR 1.381(c)(16)-1 · (c)(16)-1 Obligations of distributor or transferor corporation.
- 26 CFR 1.381(c)(17)-1 · (c)(17)-1 Deficiency dividend of personal holding company.
- 26 CFR 1.381(c)(18)-1 · (c)(18)-1 Depletion on extraction of ores or minerals from the waste or residue of prior mining.
- 26 CFR 1.381(c)(19)-1 · (c)(19)-1 Charitable contribution carryovers in certain acquisitions.
- 26 CFR 1.381(c)(20)-1 · (c)(20)-1 Carryforward of disallowed business interest.
- 26 CFR 1.381(c)(21)-1 · (c)(21)-1 Pre-1954 adjustments resulting from change in method of accounting.
- 26 CFR 1.381(c)(22)-1 · (c)(22)-1 Successor life insurance company.
- 26 CFR 1.381(c)(23)-1 · (c)(23)-1 Investment credit carryovers in certain corporate acquisitions.
- 26 CFR 1.381(c)(24)-1 · (c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions.
- 26 CFR 1.381(c)(25)-1 · (c)(25)-1 Deficiency dividend of a qualified investment entity.
- 26 CFR 1.381(c)(26)-1 · (c)(26)-1 Credit for employment of certain new employees.
- 26 CFR 1.381(d)-1 · (d)-1 Operations loss carryovers of life insurance companies.
- 26 CFR 1.382-1 · -1 Table of contents.
- 26 CFR 1.382-1T · -1T Table of contents (temporary).
- 26 CFR 1.382-2 · -2 General rules for ownership change.
- 26 CFR 1.382-2T · -2T Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
- 26 CFR 1.382-3 · -3 Definitions and rules relating to a 5-percent shareholder.
- 26 CFR 1.382-4 · -4 Constructive ownership of stock.
- 26 CFR 1.382-5 · -5 Section 382 limitation.
- 26 CFR 1.382-6 · -6 Allocation of income and loss to periods before and after the change date for purposes of section 382.
- 26 CFR 1.382-7 · -7 Built-in gains and losses.
- 26 CFR 1.382-8 · -8 Controlled groups.
- 26 CFR 1.382-9 · -9 Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
- 26 CFR 1.382-10 · -10 Special rules for determining time and manner of acquisition of an interest in a loss corporation.
- 26 CFR 1.382-11 · -11 Reporting requirements.
- 26 CFR 1.382-12 · -12 Determination of adjusted Federal long-term rate.
- 26 CFR 1.383-0 · -0 Effective date.
- 26 CFR 1.383-1 · -1 Special limitations on certain capital losses and excess credits.
- 26 CFR 1.383-2 · -2 Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved]
- 26 CFR 1.385-1 · -1 General provisions.
- 26 CFR 1.385-3 · -3 Certain distributions of debt instruments and similar transactions.
- 26 CFR 1.385-4 · -4 Treatment of consolidated groups.
- 26 CFR 1.386-1.400 · §§ 1.386-1.400 [Reserved]
- 26 CFR 1.401-0 · -0 Scope and definitions.
- 26 CFR 1.401-1 · -1 Qualified pension, profit-sharing, and stock bonus plans.
- 26 CFR 1.401-2 · -2 Impossibility of diversion under the trust instrument.
- 26 CFR 1.401-3 · -3 Requirements as to coverage.
- 26 CFR 1.401-4-1.401-5 · §§ 1.401-4-1.401-5 [Reserved]
- 26 CFR 1.401-6 · -6 Termination of a qualified plan.
- 26 CFR 1.401-7 · -7 Forfeitures under a qualified pension plan.
- 26 CFR 1.401-8 · -8 [Reserved]
- 26 CFR 1.401-9 · -9 Face-amount certificates—nontransferable annuity contracts.
- 26 CFR 1.401-10 · -10 Definitions relating to plans covering self-employed individuals.
- 26 CFR 1.401-11-1.401.13 · -11-1.401.13 [Reserved]
- 26 CFR 1.401-14 · -14 Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
- 26 CFR 1.401(a)-1 · (a)-1 Post-ERISA qualified plans and qualified trusts; in general.
- 26 CFR 1.401(a)-2 · (a)-2 Impossibility of diversion under qualified plan or trust.
- 26 CFR 1.401(a)-4 · (a)-4 Optional forms of benefit (before 1994).
- 26 CFR 1.401(a)-11 · (a)-11 Qualified joint and survivor annuities.
- 26 CFR 1.401(a)-12 · (a)-12 Mergers and consolidations of plans and transfers of plan assets.
- 26 CFR 1.401(a)-13 · (a)-13 Assignment or alienation of benefits.
- 26 CFR 1.401(a)-14 · (a)-14 Commencement of benefits under qualified trusts.
- 26 CFR 1.401(a)-15 · (a)-15 Requirement that plan benefits are not decreased on account of certain Social Security increases.
- 26 CFR 1.401(a)-16 · (a)-16 Limitations on benefits and contributions under qualified plans.
- 26 CFR 1.401(a)-19 · (a)-19 Nonforfeitability in case of certain withdrawals.
- 26 CFR 1.401(a)-20 · (a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
- 26 CFR 1.401(a)-21 · (a)-21 Rules relating to the use of an electronic medium to provide applicable notices and to make participant elections.
- 26 CFR 1.401(a)-30 · (a)-30 Limit on elective deferrals.
- 26 CFR 1.401(a)-50 · (a)-50 Puerto Rican trusts; election to be treated as a domestic trust.
- 26 CFR 1.401(a)(2)-1 · (a)(2)-1 Refund of mistaken employer contributions and withdrawal liability payments to multiemployer plans.
- 26 CFR 1.401(a)(4)-0 · (a)(4)-0 Table of contents.
- 26 CFR 1.401(a)(4)-1 · (a)(4)-1 Nondiscrimination requirements of section 401(a)(4).
- 26 CFR 1.401(a)(4)-2 · (a)(4)-2 Nondiscrimination in amount of employer contributions under a defined contribution plan.
- 26 CFR 1.401(a)(4)-3 · (a)(4)-3 Nondiscrimination in amount of employer-provided benefits under a defined benefit plan.
- 26 CFR 1.401(a)(4)-4 · (a)(4)-4 Nondiscriminatory availability of benefits, rights, and features.
- 26 CFR 1.401(a)(4)-5 · (a)(4)-5 Plan amendments and plan terminations.
- 26 CFR 1.401(a)(4)-6 · (a)(4)-6 Contributory defined benefit plans.
- 26 CFR 1.401(a)(4)-7 · (a)(4)-7 Imputation of permitted disparity.
- 26 CFR 1.401(a)(4)-8 · (a)(4)-8 Cross-testing.
- 26 CFR 1.401(a)(4)-9 · (a)(4)-9 Plan aggregation and restructuring.
- 26 CFR 1.401(a)(4)-10 · (a)(4)-10 Testing of former employees.
- 26 CFR 1.401(a)(4)-11 · (a)(4)-11 Additional rules.
- 26 CFR 1.401(a)(4)-12 · (a)(4)-12 Definitions.
- 26 CFR 1.401(a)(4)-13 · (a)(4)-13 Effective dates and fresh-start rules.
- 26 CFR 1.401(a)(5)-1 · (a)(5)-1 Special rules relating to nondiscrimination requirements.
- 26 CFR 1.401(a)(9)-0 · (a)(9)-0 Required minimum distributions; table of contents.
- 26 CFR 1.401(a)(9)-1 · (a)(9)-1 Minimum distribution requirement in general.
- 26 CFR 1.401(a)(9)-2 · (a)(9)-2 Distributions commencing during an employee's lifetime.
- 26 CFR 1.401(a)(9)-3 · (a)(9)-3 Death before required beginning date.
- 26 CFR 1.401(a)(9)-4 · (a)(9)-4 Determination of the designated beneficiary.
- 26 CFR 1.401(a)(9)-5 · (a)(9)-5 Required minimum distributions from defined contribution plans.
- 26 CFR 1.401(a)(9)-6 · (a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts.
- 26 CFR 1.401(a)(9)-7 · (a)(9)-7 Rollovers and transfers.
- 26 CFR 1.401(a)(9)-8 · (a)(9)-8 Special rules.
- 26 CFR 1.401(a)(9)-9 · (a)(9)-9 Life expectancy and Uniform Lifetime tables.
- 26 CFR 1.401(a)(17)-1 · (a)(17)-1 Limitation on annual compensation.
- 26 CFR 1.401(a)(26)-0 · (a)(26)-0 Table of contents.
- 26 CFR 1.401(a)(26)-1 · (a)(26)-1 Minimum participation requirements.
- 26 CFR 1.401(a)(26)-2 · (a)(26)-2 Minimum participation rule.
- 26 CFR 1.401(a)(26)-3 · (a)(26)-3 Rules applicable to a defined benefit plan's prior benefit structure.
- 26 CFR 1.401(a)(26)-4 · (a)(26)-4 Testing former employees.