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- 26 CFR 1.415(c)-1 · (c)-1 Limitations for defined contribution plans.
- 26 CFR 1.415(c)-2 · (c)-2 Compensation.
- 26 CFR 1.415(d)-1 · (d)-1 Cost-of-living adjustments.
- 26 CFR 1.415(f)-1 · (f)-1 Aggregating plans.
- 26 CFR 1.415(g)-1 · (g)-1 Disqualification of plans and trusts.
- 26 CFR 1.415(j)-1 · (j)-1 Limitation year.
- 26 CFR 1.416-1 · -1 Questions and answers on top-heavy plans.
- 26 CFR 1.417(a)(3)-1 · (a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
- 26 CFR 1.417(e)-1 · (e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
- 26 CFR 1.417(e)-1T · (e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)
- 26 CFR 1.419-1T · -1T Treatment of welfare benefit funds. (Temporary)
- 26 CFR 1.419A-1T · A-1T Qualified asset account limitation of additions to account. (Temporary)
- 26 CFR 1.419A-2T · A-2T Qualified asset account limitation for collectively bargained funds. (Temporary)
- 26 CFR 1.419A(f)(6)-1 · A(f)(6)-1 Exception for 10 or more employer plan.
- 26 CFR 1.420-1 · -1 Significant reduction in retiree health coverage during the cost maintenance period.
- 26 CFR 1.421-1 · -1 Meaning and use of certain terms.
- 26 CFR 1.421-2 · -2 General rules.
- 26 CFR 1.422-1 · -1 Incentive stock options; general rules.
- 26 CFR 1.422-2 · -2 Incentive stock options defined.
- 26 CFR 1.422-3 · -3 Stockholder approval of incentive stock option plans.
- 26 CFR 1.422-4 · -4 $100,000 limitation for incentive stock options.
- 26 CFR 1.422-5 · -5 Permissible provisions.
- 26 CFR 1.423-1 · -1 Applicability of section 421(a).
- 26 CFR 1.423-2 · -2 Employee stock purchase plan defined.
- 26 CFR 1.424-1 · -1 Definitions and special rules applicable to statutory options.
- 26 CFR 1.425-1.429 · §§ 1.425-1.429 [Reserved]
- 26 CFR 1.430(a)-1 · (a)-1 Determination of minimum required contribution.
- 26 CFR 1.430(d)-1 · (d)-1 Determination of target normal cost and funding target.
- 26 CFR 1.430(f)-1 · (f)-1 Effect of prefunding balance and funding standard carryover balance.
- 26 CFR 1.430(g)-1 · (g)-1 Valuation date and valuation of plan assets.
- 26 CFR 1.430(h)(2)-1 · (h)(2)-1 Interest rates used to determine present value.
- 26 CFR 1.430(h)(3)-1 · (h)(3)-1 Mortality tables used to determine present value.
- 26 CFR 1.430(h)(3)-2 · (h)(3)-2 Plan-specific substitute mortality tables used to determine present value.
- 26 CFR 1.430(i)-1 · (i)-1 Special rules for plans in at-risk status.
- 26 CFR 1.430(j)-1 · (j)-1 Payment of minimum required contributions.
- 26 CFR 1.431(c)(6)-1 · (c)(6)-1 Mortality tables used to determine current liability.
- 26 CFR 1.432 · [Reserved]
- 26 CFR 1.432(e)(9)-1 · (e)(9)-1 Benefit suspensions for multiemployer plans in critical and declining status.
- 26 CFR 1.433(h)(3)-1 · (h)(3)-1 Mortality tables used to determine current liability.
- 26 CFR 1.434-1.435 · §§ 1.434-1.435 [Reserved]
- 26 CFR 1.436-0 · -0 Table of contents.
- 26 CFR 1.436-1 · -1 Limits on benefits and benefit accruals under single employer defined benefit plans.
- 26 CFR 1.437-1.440 · §§ 1.437-1.440 [Reserved]
- 26 CFR 1.441-0 · -0 Table of contents.
- 26 CFR 1.441-1 · -1 Period for computation of taxable income.
- 26 CFR 1.441-2 · -2 Election of taxable year consisting of 52-53 weeks.
- 26 CFR 1.441-3 · -3 Taxable year of a personal service corporation.
- 26 CFR 1.441-4 · -4 Effective date.
- 26 CFR 1.442-1 · -1 Change of annual accounting period.
- 26 CFR 1.443-1 · -1 Returns for periods of less than 12 months.
- 26 CFR 1.444-0T · -0T Table of contents (temporary).
- 26 CFR 1.444-1T · -1T Election to use a taxable year other than the required taxable year (temporary).
- 26 CFR 1.444-2T · -2T Tiered structure (temporary).
- 26 CFR 1.444-3T · -3T Manner and time of making section 444 election (temporary).
- 26 CFR 1.444-4 · -4 Tiered structure.
- 26 CFR 1.446-1 · -1 General rule for methods of accounting.
- 26 CFR 1.446-2 · -2 Method of accounting for interest.
- 26 CFR 1.446-3 · -3 Notional principal contracts.
- 26 CFR 1.446-3T · -3T Notional principal contracts (temporary).
- 26 CFR 1.446-4 · -4 Hedging transactions.
- 26 CFR 1.446-5 · -5 Debt issuance costs.
- 26 CFR 1.446-6 · -6 REMIC inducement fees.
- 26 CFR 1.446-7 · -7 Net asset value method for certain money market fund shares.
- 26 CFR 1.448-1 · -1 Limitation on the use of the cash receipts and disbursements method of accounting.
- 26 CFR 1.448-1T · -1T Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
- 26 CFR 1.448-2 · -2 Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017.
- 26 CFR 1.448-3 · -3 Nonaccrual of certain amounts by service providers.
- 26 CFR 1.451-1 · -1 General rule for taxable year of inclusion.
- 26 CFR 1.451-2 · -2 Constructive receipt of income.
- 26 CFR 1.451-3 · -3 Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
- 26 CFR 1.451-4 · -4 Accounting for redemption of trading stamps and coupons.
- 26 CFR 1.451-6 · -6 Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
- 26 CFR 1.451-7 · -7 Election relating to livestock sold on account of drought.
- 26 CFR 1.451-8 · -8 Advance payments for goods, services, and certain other items.
- 26 CFR 1.453-1 - 1.453-2 · §§ 1.453-1-1.453-2 [Reserved]
- 26 CFR 1.453-3 · -3 Purchaser evidences of indebtedness payable on demand or readily tradable.
- 26 CFR 1.453-4 - 1.453-8 · §§ 1.453-4-1.453-8 [Reserved]
- 26 CFR 1.453-9 · -9 Gain or loss on disposition of installment obligations.
- 26 CFR 1.453-10 · -10 [Reserved]
- 26 CFR 1.453-11 · -11 Installment obligations received from a liquidating corporation.
- 26 CFR 1.453-12 · -12 Allocation of unrecaptured section 1250 gain reported on the installment method.
- 26 CFR 1.453A-0 · A-0 Table of contents.
- 26 CFR 1.453A-1 · A-1 Installment method of reporting income by dealers on personal property.
- 26 CFR 1.453A-2 · A-2 [Reserved]
- 26 CFR 1.453A-3 · A-3 Requirements for adoption of or change to installment method by dealers in personal property.
- 26 CFR 1.454-1 · -1 Obligations issued at discount.
- 26 CFR 1.455-1 · -1 Treatment of prepaid subscription income.
- 26 CFR 1.455-2 · -2 Scope of election under section 455.
- 26 CFR 1.455-3 · -3 Method of allocation.
- 26 CFR 1.455-4 · -4 Cessation of taxpayer's liability.
- 26 CFR 1.455-5 · -5 Definitions and other rules.
- 26 CFR 1.455-6 · -6 Time and manner of making election.
- 26 CFR 1.456-1 · -1 Treatment of prepaid dues income.
- 26 CFR 1.456-2 · -2 Scope of election under section 456.
- 26 CFR 1.456-3 · -3 Method of allocation.
- 26 CFR 1.456-4 · -4 Cessation of liability or existence.
- 26 CFR 1.456-5 · -5 Definitions and other rules.
- 26 CFR 1.456-6 · -6 Time and manner of making election.
- 26 CFR 1.456-7 · -7 Transitional rule.
- 26 CFR 1.457-1 · -1 General overviews of section 457.