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- 26 CFR 1.472-7 · -7 Inventories of acquiring corporations.
- 26 CFR 1.472-8 · -8 Dollar-value method of pricing LIFO inventories.
- 26 CFR 1.475-0 · -0 Table of contents.
- 26 CFR 1.475(a)-1 - 1.475(a)-2 · §§ 1.475(a)-1-1.475(a)-2 [Reserved]
- 26 CFR 1.475(a)-3 · (a)-3 Acquisition by a dealer of a security with a substituted basis.
- 26 CFR 1.475(a)-4 · (a)-4 Valuation safe harbor.
- 26 CFR 1.475(b)-1 · (b)-1 Scope of exemptions from mark-to-market requirement.
- 26 CFR 1.475(b)-2 · (b)-2 Exemptions—identification requirements.
- 26 CFR 1.475(b)-3 · (b)-3 [Reserved]
- 26 CFR 1.475(c)-1 · (c)-1 Definitions—dealer in securities.
- 26 CFR 1.475(c)-2 · (c)-2 Definitions—security.
- 26 CFR 1.475(d)-1 · (d)-1 Character of gain or loss.
- 26 CFR 1.475(g)-1 · (g)-1 Effective dates.
- 26 CFR 1.481-1 · -1 Adjustments in general.
- 26 CFR 1.481-2 · -2 Limitation on tax.
- 26 CFR 1.481-3 · -3 Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
- 26 CFR 1.481-4 · -4 Adjustments taken into account with consent.
- 26 CFR 1.481-5 · -5 Eligible terminated S corporation.
- 26 CFR 1.481-6 · -6 Effective dates; applicability dates.
- 26 CFR 1.482-0 · -0 Outline of regulations under section 482.
- 26 CFR 1.482-1 · -1 Allocation of income and deductions among taxpayers.
- 26 CFR 1.482-1T · -1T Allocation of income and deductions among taxpayers (temporary).
- 26 CFR 1.482-2 · -2 Determination of taxable income in specific situations.
- 26 CFR 1.482-3 · -3 Methods to determine taxable income in connection with a transfer of tangible property.
- 26 CFR 1.482-4 · -4 Methods to determine taxable income in connection with a transfer of intangible property.
- 26 CFR 1.482-5 · -5 Comparable profits method.
- 26 CFR 1.482-6 · -6 Profit split method.
- 26 CFR 1.482-7 · -7 Methods to determine taxable income in connection with a cost sharing arrangement.
- 26 CFR 1.482-8 · -8 Examples of the best method rule.
- 26 CFR 1.482-9 · -9 Methods to determine taxable income in connection with a controlled services transaction.
- 26 CFR 1.483-1 · -1 Interest on certain deferred payments.
- 26 CFR 1.483-2 · -2 Unstated interest.
- 26 CFR 1.483-3 · -3 Test rate of interest applicable to a contract.
- 26 CFR 1.483-4 · -4 Contingent payments.
- 26 CFR 1.482-1A · -1A Allocation of income and deductions among taxpayers.
- 26 CFR 1.482-2A · -2A Determination of taxable income in specific situations.
- 26 CFR 1.482-7A · -7A Methods to determine taxable income in connection with a cost sharing arrangement.
- 26 CFR 1.484-1.500 · §§ 1.484-1.500 [Reserved]
- 26 CFR 1.501(a)-1 · (a)-1 Exemption from taxation.
- 26 CFR 1.501(c)(2)-1 · (c)(2)-1 Corporations organized to hold title to property for exempt organizations.
- 26 CFR 1.501(c)(3)-1 · (c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
- 26 CFR 1.501(c)(4)-1 · (c)(4)-1 Civic organizations and local associations of employees.
- 26 CFR 1.501(c)(5)-1 · (c)(5)-1 Labor, agricultural, and horticultural organizations.
- 26 CFR 1.501(c)(6)-1 · (c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade.
- 26 CFR 1.501(c)(7)-1 · (c)(7)-1 Social clubs.
- 26 CFR 1.501(c)(8)-1 · (c)(8)-1 Fraternal beneficiary societies.
- 26 CFR 1.501(c)(9)-1 · (c)(9)-1 Voluntary employees' beneficiary associations, in general.
- 26 CFR 1.501(c)(9)-2 · (c)(9)-2 Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
- 26 CFR 1.501(c)(9)-3 · (c)(9)-3 Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
- 26 CFR 1.501(c)(9)-4 · (c)(9)-4 Voluntary employees' beneficiary associations; inurement.
- 26 CFR 1.501(c)(9)-5 · (c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements.
- 26 CFR 1.501(c)(9)-6 · (c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in gross income.
- 26 CFR 1.501(c)(9)-7 · (c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA.
- 26 CFR 1.501(c)(9)-8 · (c)(9)-8 Voluntary employees' beneficiary associations; effective date.
- 26 CFR 1.501(c)(10)-1 · (c)(10)-1 Certain fraternal beneficiary societies.
- 26 CFR 1.501(c)(12)-1 · (c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.
- 26 CFR 1.501(c)(13)-1 · (c)(13)-1 Cemetery companies and crematoria.
- 26 CFR 1.501(c)(14)-1 · (c)(14)-1 Credit unions and mutual insurance funds.
- 26 CFR 1.501(c)(15)-1 · (c)(15)-1 Mutual insurance companies or associations.
- 26 CFR 1.501(c)(16)-1 · (c)(16)-1 Corporations organized to finance crop operations.
- 26 CFR 1.501(c)(17)-1 · (c)(17)-1 Supplemental unemployment benefit trusts.
- 26 CFR 1.501(c)(17)-2 · (c)(17)-2 General rules.
- 26 CFR 1.501(c)(17)-3 · (c)(17)-3 Relation to other sections of the Code.
- 26 CFR 1.501(c)(18)-1 · (c)(18)-1 Certain funded pension trusts.
- 26 CFR 1.501(c)(19)-1 · (c)(19)-1 War veterans organizations.
- 26 CFR 1.501(c)(21)-1 · (c)(21)-1 Black lung trusts—certain terms.
- 26 CFR 1.501(c)(21)-2 · (c)(21)-2 Same—trust instrument.
- 26 CFR 1.501(c)(29)-1 · (c)(29)-1 CO-OP Health Insurance Issuers.
- 26 CFR 1.501(d)-1 · (d)-1 Religious and apostolic associations or corporations.
- 26 CFR 1.501(e)-1 · (e)-1 Cooperative hospital service organizations.
- 26 CFR 1.501(h)-1 · (h)-1 Application of the expenditure test to expenditures to influence legislation; introduction.
- 26 CFR 1.501(h)-2 · (h)-2 Electing the expenditure test.
- 26 CFR 1.501(h)-3 · (h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount.
- 26 CFR 1.501(r)-0 · (r)-0 Outline of regulations.
- 26 CFR 1.501(r)-1 · (r)-1 Definitions.
- 26 CFR 1.501(r)-2 · (r)-2 Failures to satisfy section 501(r).
- 26 CFR 1.501(r)-3 · (r)-3 Community health needs assessments.
- 26 CFR 1.501(r)-4 · (r)-4 Financial assistance policy and emergency medical care policy.
- 26 CFR 1.501(r)-5 · (r)-5 Limitation on charges.
- 26 CFR 1.501(r)-6 · (r)-6 Billing and collection.
- 26 CFR 1.501(r)-7 · (r)-7 Effective/applicability dates.
- 26 CFR 1.502-1 · -1 Feeder organizations.
- 26 CFR 1.503(a)-1 · (a)-1 Denial of exemption to certain organizations engaged in prohibited transactions.
- 26 CFR 1.503(b)-1 · (b)-1 Prohibited transactions.
- 26 CFR 1.503(c)-1 · (c)-1 Future status of organizations denied exemption.
- 26 CFR 1.503(d)-1 · (d)-1 Cross references.
- 26 CFR 1.503(e)-1 · (e)-1 Special rules.
- 26 CFR 1.503(e)-2 · (e)-2 Requirements.
- 26 CFR 1.503(e)-3 · (e)-3 Effective dates.
- 26 CFR 1.503(f)-1 · (f)-1 Loans by employers who are prohibited from pledging assets.
- 26 CFR 1.504-1 · -1 Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption.
- 26 CFR 1.504-2 · -2 Certain transfers made to avoid section 504(a).
- 26 CFR 1.505(c)-1T · (c)-1T Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary).
- 26 CFR 1.506-1 · -1 Organizations required to notify Commissioner of intent to operate under section 501(c)(4).
- 26 CFR 1.507-1 · -1 General rule.
- 26 CFR 1.507-2 · -2 Special rules; transfer to, or operation as, public charity.
- 26 CFR 1.507-3 · -3 Special rules; transferee foundations.
- 26 CFR 1.507-4 · -4 Imposition of tax.
- 26 CFR 1.507-5 · -5 Aggregate tax benefit; in general.
- 26 CFR 1.507-6 · -6 Substantial contributor defined.