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- 26 CFR 1.457-2 · -2 Definitions.
- 26 CFR 1.457-3 · -3 General introduction to eligible plans.
- 26 CFR 1.457-4 · -4 Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
- 26 CFR 1.457-5 · -5 Individual limitation for combined annual deferrals under multiple eligible plans
- 26 CFR 1.457-6 · -6 Timing of distributions under eligible plans.
- 26 CFR 1.457-7 · -7 Taxation of Distributions Under Eligible Plans.
- 26 CFR 1.457-8 · -8 Funding rules for eligible plans.
- 26 CFR 1.457-9 · -9 Effect on eligible plans when not administered in accordance with eligibility requirements.
- 26 CFR 1.457-10 · -10 Miscellaneous provisions.
- 26 CFR 1.457-11 · -11 Tax treatment of participants if plan is not an eligible plan.
- 26 CFR 1.457-12 · -12 Effective dates.
- 26 CFR 1.458-1 · -1 Exclusion for certain returned magazines, paperbacks, or records.
- 26 CFR 1.458-2 · -2 Manner of and time for making election.
- 26 CFR 1.460-0 · -0 Outline of regulations under section 460.
- 26 CFR 1.460-1 · -1 Long-term contracts.
- 26 CFR 1.460-2 · -2 Long-term manufacturing contracts.
- 26 CFR 1.460-3 · -3 Long-term construction contracts.
- 26 CFR 1.460-4 · -4 Methods of accounting for long-term contracts.
- 26 CFR 1.460-5 · -5 Cost allocation rules.
- 26 CFR 1.460-6 · -6 Look-back method.
- 26 CFR 1.461-0 · -0 Table of contents.
- 26 CFR 1.461-1 · -1 General rule for taxable year of deduction.
- 26 CFR 1.461-2 · -2 Contested liabilities.
- 26 CFR 1.461-3 · -3 Prepaid interest. [Reserved]
- 26 CFR 1.461-4 · -4 Economic performance.
- 26 CFR 1.461-5 · -5 Recurring item exception.
- 26 CFR 1.461-6 · -6 Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
- 26 CFR 1.465-1T · -1T Aggregation of certain activities (temporary).
- 26 CFR 1.465-8 · -8 General rules; interest other than that of a creditor.
- 26 CFR 1.465-20 · -20 Treatment of amounts borrowed from certain persons and amounts protected against loss.
- 26 CFR 1.465-27 · -27 Qualified nonrecourse financing.
- 26 CFR 1.466-1 · -1 Method of accounting for the redemption cost of qualified discount coupons.
- 26 CFR 1.466-2 · -2 Special protective election for certain taxpayers.
- 26 CFR 1.466-3 · -3 Manner of and time for making election under section 466.
- 26 CFR 1.466-4 · -4 Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
- 26 CFR 1.467-0 · -0 Table of contents.
- 26 CFR 1.467-1 · -1 Treatment of lessors and lessees generally.
- 26 CFR 1.467-2 · -2 Rent accrual for section 467 rental agreements without adequate interest.
- 26 CFR 1.467-3 · -3 Disqualified leasebacks and long-term agreements.
- 26 CFR 1.467-4 · -4 Section 467 loan.
- 26 CFR 1.467-5 · -5 Section 467 rental agreements with variable interest.
- 26 CFR 1.467-6 · -6 Section 467 rental agreements with contingent payments. [Reserved]
- 26 CFR 1.467-7 · -7 Section 467 recapture and other rules relating to dispositions and modifications.
- 26 CFR 1.467-8 · -8 Automatic consent to change to constant rental accrual for certain rental agreements.
- 26 CFR 1.467-9 · -9 Effective/applicability dates and automatic method changes for certain agreements.
- 26 CFR 1.468A-0 · A-0 Nuclear decommissioning costs; table of contents.
- 26 CFR 1.468A-1 · A-1 Nuclear decommissioning costs; general rules.
- 26 CFR 1.468A-2 · A-2 Treatment of electing taxpayer.
- 26 CFR 1.468A-3 · A-3 Ruling amount.
- 26 CFR 1.468A-4 · A-4 Treatment of nuclear decommissioning fund.
- 26 CFR 1.468A-5 · A-5 Nuclear decommissioning fund—miscellaneous provisions.
- 26 CFR 1.468A-6 · A-6 Disposition of an interest in a nuclear power plant.
- 26 CFR 1.468A-7 · A-7 Manner of and time for making election.
- 26 CFR 1.468A-8 · A-8 Special transfers to qualified funds pursuant to section 468A(f).
- 26 CFR 1.468A-9 · A-9 Applicability dates.
- 26 CFR 1.468B · B Designated settlement funds.
- 26 CFR 1.468B-0 · B-0 Table of contents.
- 26 CFR 1.468B-1 · B-1 Qualified settlement funds.
- 26 CFR 1.468B-2 · B-2 Taxation of qualified settlement funds and related administrative requirements.
- 26 CFR 1.468B-3 · B-3 Rules applicable to the transferor.
- 26 CFR 1.468B-4 · B-4 Taxability of distributions to claimants.
- 26 CFR 1.468B-5 · B-5 Effective dates and transition rules applicable to qualified settlement funds.
- 26 CFR 1.468B-6 · B-6 Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
- 26 CFR 1.468B-7 · B-7 Pre-closing escrows.
- 26 CFR 1.468B-8 · B-8 Contingent-at-closing escrows. [Reserved]
- 26 CFR 1.468B-9 · B-9 Disputed ownership funds.
- 26 CFR 1.469-0 · -0 Table of contents.
- 26 CFR 1.469-1 · -1 General rules.
- 26 CFR 1.469-1T · -1T General rules (temporary).
- 26 CFR 1.469-2 · -2 Passive activity loss.
- 26 CFR 1.469-2T · -2T Passive activity loss (temporary).
- 26 CFR 1.469-3 · -3 Passive activity credit.
- 26 CFR 1.469-3T · -3T Passive activity credit (temporary).
- 26 CFR 1.469-4 · -4 Definition of activity.
- 26 CFR 1.469-4T · -4T Definition of activity (temporary).
- 26 CFR 1.469-5 · -5 Material participation.
- 26 CFR 1.469-5T · -5T Material participation (temporary).
- 26 CFR 1.469-6 · -6 Treatment of losses upon certain dispositions. [Reserved]
- 26 CFR 1.469-7 · -7 Treatment of self-charged items of interest income and deduction.
- 26 CFR 1.469-8 · -8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
- 26 CFR 1.469-9 · -9 Rules for certain rental real estate activities.
- 26 CFR 1.469-10 · -10 Application of section 469 to publicly traded partnerships.
- 26 CFR 1.469-11 · -11 Applicability date and transition rules.
- 26 CFR 1.471-1 · -1 Need for inventories.
- 26 CFR 1.471-2 · -2 Valuation of inventories.
- 26 CFR 1.471-3 · -3 Inventories at cost.
- 26 CFR 1.471-4 · -4 Inventories at cost or market, whichever is lower.
- 26 CFR 1.471-5 · -5 Inventories by dealers in securities.
- 26 CFR 1.471-6 · -6 Inventories of livestock raisers and other farmers.
- 26 CFR 1.471-7 · -7 Inventories of miners and manufacturers.
- 26 CFR 1.471-8 · -8 Inventories of retail merchants.
- 26 CFR 1.471-9 · -9 Inventories of acquiring corporations.
- 26 CFR 1.471-10 · -10 Applicability of long-term contract methods.
- 26 CFR 1.471-11 · -11 Inventories of manufacturers.
- 26 CFR 1.472-1 · -1 Last-in, first-out inventories.
- 26 CFR 1.472-2 · -2 Requirements incident to adoption and use of LIFO inventory method.
- 26 CFR 1.472-3 · -3 Time and manner of making election.
- 26 CFR 1.472-4 · -4 Adjustments to be made by taxpayer.
- 26 CFR 1.472-5 · -5 Revocation of election.
- 26 CFR 1.472-6 · -6 Change from LIFO inventory method.