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- 26 CFR 1.507-7 · -7 Value of assets.
- 26 CFR 1.507-8 · -8 Liability in case of transfers.
- 26 CFR 1.507-9 · -9 Abatement of taxes.
- 26 CFR 1.508-1 · -1 Notices.
- 26 CFR 1.508-2 · -2 Disallowance of certain charitable, etc., deductions.
- 26 CFR 1.508-3 · -3 Governing instruments.
- 26 CFR 1.508-4 · -4 Effective date.
- 26 CFR 1.509(a)-1 · (a)-1 Definition of private foundation.
- 26 CFR 1.509(a)-2 · (a)-2 Exclusion for certain organizations described in section 170(b)(1)(A).
- 26 CFR 1.509(a)-3 · (a)-3 Broadly, publicly supported organizations.
- 26 CFR 1.509(a)-4 · (a)-4 Supporting organizations.
- 26 CFR 1.509(a)-5 · (a)-5 Special rules of attribution.
- 26 CFR 1.509(a)-6 · (a)-6 Classification under section 509(a).
- 26 CFR 1.509(a)-7 · (a)-7 Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations.
- 26 CFR 1.509(b)-1 · (b)-1 Continuation of private foundation status.
- 26 CFR 1.509(c)-1 · (c)-1 Status of organization after termination of private foundation status.
- 26 CFR 1.509(d)-1 · (d)-1 Definition of support.
- 26 CFR 1.509(e)-1 · (e)-1 Definition of gross investment income.
- 26 CFR 1.511-1 · -1 Imposition and rates of tax.
- 26 CFR 1.511-2 · -2 Organizations subject to tax.
- 26 CFR 1.511-3 · -3 Provisions generally applicable to the tax on unrelated business income.
- 26 CFR 1.511-4 · -4 Minimum tax for tax preferences.
- 26 CFR 1.512(a)-1 · (a)-1 Definition.
- 26 CFR 1.512(a)-2 · (a)-2 Definition applicable to taxable years beginning before December 13, 1967.
- 26 CFR 1.512(a)-3 · (a)-3 [Reserved]
- 26 CFR 1.512(a)-4 · (a)-4 Special rules applicable to war veterans organizations.
- 26 CFR 1.512(a)-5 · (a)-5 Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9) or (17) of section 501(c).
- 26 CFR 1.512(a)-6 · (a)-6 Special rule for organizations with more than one unrelated trade or business.
- 26 CFR 1.512(b)-1 · (b)-1 Modifications.
- 26 CFR 1.512(c)-1 · (c)-1 Special rules applicable to partnerships; in general.
- 26 CFR 1.513-1 · -1 Definition of unrelated trade or business.
- 26 CFR 1.513-2 · -2 Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967.
- 26 CFR 1.513-3 · -3 Qualified convention and trade show activity.
- 26 CFR 1.513-4 · -4 Certain sponsorship not unrelated trade or business.
- 26 CFR 1.513-5 · -5 Certain bingo games not unrelated trade or business.
- 26 CFR 1.513-6 · -6 Certain hospital services not unrelated trade or business.
- 26 CFR 1.513-7 · -7 Travel and tour activities of tax exempt organizations.
- 26 CFR 1.514(a)-1 · (a)-1 Unrelated debt-financed income and deductions.
- 26 CFR 1.514(a)-2 · (a)-2 Business lease rents and deductions for taxable years beginning before January 1, 1970.
- 26 CFR 1.514(b)-1 · (b)-1 Definition of debt-financed property.
- 26 CFR 1.514(c)-1 · (c)-1 Acquisition indebtedness.
- 26 CFR 1.514(c)-2 · (c)-2 Permitted allocations under section 514(c)(9)(E).
- 26 CFR 1.514(d)-1 · (d)-1 Basis of debt-financed property acquired in corporate liquidation.
- 26 CFR 1.514(e)-1 · (e)-1 Allocation rules.
- 26 CFR 1.514(f)-1 · (f)-1 Definition of business lease.
- 26 CFR 1.514(g)-1 · (g)-1 Business lease indebtedness.
- 26 CFR 1.521-1 · -1 Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521.
- 26 CFR 1.522-1 · -1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521.
- 26 CFR 1.522-2 · -2 Manner of taxation of cooperative associations subject to section 522.
- 26 CFR 1.522-3 · -3 Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522.
- 26 CFR 1.522-4 · -4 Taxable years affected.
- 26 CFR 1.527-1 · -1 Political organizations; generally.
- 26 CFR 1.527-2 · -2 Definitions.
- 26 CFR 1.527-3 · -3 Exempt function income.
- 26 CFR 1.527-4 · -4 Special rules for computation of political organization taxable income.
- 26 CFR 1.527-5 · -5 Activities resulting in gross income to an individual or political organization.
- 26 CFR 1.527-6 · -6 Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization.
- 26 CFR 1.527-7 · -7 Newsletter funds.
- 26 CFR 1.527-8 · -8 Effective date; filing requirements; and miscellaneous provisions.
- 26 CFR 1.527-9 · -9 Special rule for principal campaign committees.
- 26 CFR 1.528-1 · -1 Homeowners associations.
- 26 CFR 1.528-2 · -2 Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property.
- 26 CFR 1.528-3 · -3 Association property.
- 26 CFR 1.528-4 · -4 Substantiality test.
- 26 CFR 1.528-5 · -5 Source of income test.
- 26 CFR 1.528-6 · -6 Expenditure test.
- 26 CFR 1.528-7 · -7 Inurement.
- 26 CFR 1.528-8 · -8 Election to be treated as a homeowners association.
- 26 CFR 1.528-9 · -9 Exempt function income.
- 26 CFR 1.528-10 · -10 Special rules for computation of homeowners association taxable income and tax.
- 26 CFR 1.529A-0 · A-0 Table of contents.
- 26 CFR 1.529A-1 · A-1 Exempt status of qualified ABLE program and definitions.
- 26 CFR 1.529A-2 · A-2 Qualified ABLE program.
- 26 CFR 1.529A-3 · A-3 Tax treatment.
- 26 CFR 1.529A-4 · A-4 Gift, estate, and generation-skipping transfer taxes.
- 26 CFR 1.529A-5 · A-5 Reporting of the establishment of and contributions to an ABLE account.
- 26 CFR 1.529A-6 · A-6 Reporting of distributions from and termination of an ABLE account.
- 26 CFR 1.529A-7 · A-7 Electronic furnishing of statements to designated beneficiaries and contributors.
- 26 CFR 1.529A-8 · A-8 Applicability dates and transition relief.
- 26 CFR 1.530A-1T · A-1T Trump accounts; general requirements; establishment of an initial Trump account; auto enrollment and auto accounts.
- 26 CFR 1.530A-7T · A-7T Qualified general contributions and qualified stock contributions.
- 26 CFR 1.531-1 · -1 Imposition of tax.
- 26 CFR 1.532-1 · -1 Corporations subject to accumulated earnings tax.
- 26 CFR 1.533-1 · -1 Evidence of purpose to avoid income tax.
- 26 CFR 1.533-2 · -2 Statement required.
- 26 CFR 1.534-1 · -1 Burden of proof as to unreasonable accumulations generally.
- 26 CFR 1.534-2 · -2 Burden of proof as to unreasonable accumulations in cases before the Tax Court.
- 26 CFR 1.534-3 · -3 Jeopardy assessments in Tax Court cases.
- 26 CFR 1.535-1 · -1 Definition.
- 26 CFR 1.535-2 · -2 Adjustments to taxable income.
- 26 CFR 1.535-3 · -3 Accumulated earnings credit.
- 26 CFR 1.536-1 · -1 Short taxable years.
- 26 CFR 1.537-1 · -1 Reasonable needs of the business.
- 26 CFR 1.537-2 · -2 Grounds for accumulation of earnings and profits.
- 26 CFR 1.537-3 · -3 Business of the corporation.
- 26 CFR 1.541-1 · -1 Imposition of tax.
- 26 CFR 1.542-1 · -1 General rule.
- 26 CFR 1.542-2 · -2 Gross income requirement.
- 26 CFR 1.542-3 · -3 Stock ownership requirement.
- 26 CFR 1.542-4 · -4 Corporations filing consolidated returns.