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- 26 CFR 1.543-1 · -1 Personal holding company income.
- 26 CFR 1.543-2 · -2 Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities.
- 26 CFR 1.544-1 · -1 Constructive ownership.
- 26 CFR 1.544-2 · -2 Constructive ownership by reason of indirect ownership.
- 26 CFR 1.544-3 · -3 Constructive ownership by reason of family and partnership ownership.
- 26 CFR 1.544-4 · -4 Options.
- 26 CFR 1.544-5 · -5 Convertible securities.
- 26 CFR 1.544-6 · -6 Constructive ownership as actual ownership.
- 26 CFR 1.544-7 · -7 Option rule in lieu of family and partnership rule.
- 26 CFR 1.545-1 · -1 Definition.
- 26 CFR 1.545-2 · -2 Adjustments to taxable income.
- 26 CFR 1.545-3 · -3 Special adjustment to taxable income.
- 26 CFR 1.547-1 · -1 General rule.
- 26 CFR 1.547-2 · -2 Requirements for deficiency dividends.
- 26 CFR 1.547-3 · -3 Claim for credit or refund.
- 26 CFR 1.547-4 · -4 Effect on dividends paid deduction.
- 26 CFR 1.547-5 · -5 Deduction denied in case of fraud or wilful failure to file timely return.
- 26 CFR 1.547-6 · -6 Suspension of statute of limitations and stay of collection.
- 26 CFR 1.547-7 · -7 Effective date.
- 26 CFR 1.551-1 · -1 General rule.
- 26 CFR 1.551-2 · -2 Amount included in gross income.
- 26 CFR 1.561-1 · -1 Deduction for dividends paid.
- 26 CFR 1.561-2 · -2 When dividends are considered paid.
- 26 CFR 1.562-1 · -1 Dividends for which the dividends paid deduction is allowable.
- 26 CFR 1.562-2 · -2 Preferential dividends.
- 26 CFR 1.562-3 · -3 Distributions by a member of an affiliated group.
- 26 CFR 1.563-1 · -1 Accumulated earnings tax.
- 26 CFR 1.563-2 · -2 Personal holding company tax.
- 26 CFR 1.563-3 · -3 Dividends considered as paid on last day of taxable year.
- 26 CFR 1.564-1 · -1 Dividend carryover.
- 26 CFR 1.565-1 · -1 General rule.
- 26 CFR 1.565-2 · -2 Limitations.
- 26 CFR 1.565-3 · -3 Effect of consent.
- 26 CFR 1.565-4 · -4 Consent dividends and other distributions.
- 26 CFR 1.565-5 · -5 Nonresident aliens and foreign corporations.
- 26 CFR 1.565-6 · -6 Definitions.
- 26 CFR 1.581-1 · -1 Banks.
- 26 CFR 1.581-2 · -2 Mutual savings banks, building and loan associations, and cooperative banks.
- 26 CFR 1.581-3 · -3 Definition of bank prior to September 28, 1962.
- 26 CFR 1.582-1 · -1 Bad debts, losses, and gains with respect to securities held by financial institutions.
- 26 CFR 1.584-1 · -1 Common trust funds.
- 26 CFR 1.584-2 · -2 Income of participants in common trust fund.
- 26 CFR 1.584-3 · -3 Computation of common trust fund income.
- 26 CFR 1.584-4 · -4 Admission and withdrawal of participants in the common trust fund.
- 26 CFR 1.584-5 · -5 Returns of banks with respect to common trust funds.
- 26 CFR 1.584-6 · -6 Net operating loss deduction.
- 26 CFR 1.585-1 · -1 Reserve for losses on loans of banks.
- 26 CFR 1.585-2 · -2 Addition to reserve.
- 26 CFR 1.585-3 · -3 Special rules.
- 26 CFR 1.585-4 · -4 Reorganizations and asset acquisitions.
- 26 CFR 1.585-5 · -5 Denial of bad debt reserves for large banks.
- 26 CFR 1.585-6 · -6 Recapture method of changing from the reserve method of section 585.
- 26 CFR 1.585-7 · -7 Elective cut-off method of changing from the reserve method of section 585.
- 26 CFR 1.585-8 · -8 Rules for making and revoking elections under §§ 1.585-6 and 1.585-7.
- 26 CFR 1.591-1 · -1 Deduction for dividends paid on deposits.
- 26 CFR 1.592-1 · -1 Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks.
- 26 CFR 1.594-1 · -1 Mutual savings banks conducting life insurance business.
- 26 CFR 1.596-1 · -1 Limitation on dividends received deduction.
- 26 CFR 1.597-1 · -1 Definitions.
- 26 CFR 1.597-2 · -2 Taxation of FFA.
- 26 CFR 1.597-3 · -3 Other rules.
- 26 CFR 1.597-4 · -4 Bridge Banks and Agency Control.
- 26 CFR 1.597-5 · -5 Taxable Transfers.
- 26 CFR 1.597-6 · -6 Limitation on collection of federal income tax.
- 26 CFR 1.597-7 · -7 Effective/applicability dates.
- 26 CFR 1.597-8 · -8 Transitional rules for Federal financial assistance.
- 26 CFR 1.601-1 · -1 Special deduction for bank affiliates.
- 26 CFR 1.611-0 · -0 Regulatory authority.
- 26 CFR 1.611-1 · -1 Allowance of deduction for depletion.
- 26 CFR 1.611-2 · -2 Rules applicable to mines, oil and gas wells, and other natural deposits.
- 26 CFR 1.611-3 · -3 Rules applicable to timber.
- 26 CFR 1.611-4 · -4 Depletion as a factor in computing earnings and profits for dividend purposes.
- 26 CFR 1.611-5 · -5 Depreciation of improvements.
- 26 CFR 1.612-1 · -1 Basis for allowance of cost depletion.
- 26 CFR 1.612-2 · -2 Allowable capital additions in case of mines.
- 26 CFR 1.612-3 · -3 Depletion; treatment of bonus and advanced royalty.
- 26 CFR 1.612-4 · -4 Charges to capital and to expense in case of oil and gas wells.
- 26 CFR 1.612-5 · -5 Charges to capital and to expense in case of geothermal wells.
- 26 CFR 1.613-1 · -1 Percentage depletion; general rule.
- 26 CFR 1.613-2 · -2 Percentage depletion rates.
- 26 CFR 1.613-3 · -3 Gross income from the property.
- 26 CFR 1.613-4 · -4 Gross income from the property in the case of minerals other than oil and gas.
- 26 CFR 1.613-5 · -5 Taxable income from the property.
- 26 CFR 1.613-6 · -6 Statement to be attached to return when depletion is claimed on percentage basis.
- 26 CFR 1.613-7 · -7 Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954.
- 26 CFR 1.613A-0 · A-0 Limitations on percentage depletion in the case of oil and gas wells; table of contents.
- 26 CFR 1.613A-1 · A-1 Post-1974 limitations on percentage depletion in case of oil and gas wells; general rule.
- 26 CFR 1.613A-2 · A-2 Exemption for certain domestic gas wells.
- 26 CFR 1.613A-3 · A-3 Exemption for independent producers and royalty owners.
- 26 CFR 1.613A-4 · A-4 Limitations on application of § 1.613A-3 exemption.
- 26 CFR 1.613A-5 · A-5 Election under section 613A(c)(4).
- 26 CFR 1.613A-6 · A-6 Recordkeeping requirements.
- 26 CFR 1.613A-7 · A-7 Definitions.
- 26 CFR 1.614-0 · -0 Introduction.
- 26 CFR 1.614-1 · -1 Definition of property.
- 26 CFR 1.614-2 · -2 Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964.
- 26 CFR 1.614-3 · -3 Rules relating to separate operating mineral interests in the case of mines.
- 26 CFR 1.614-4 · -4 Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral interests for taxable years beginning before January 1, 1964, in the case of oil and gas wells.
- 26 CFR 1.614-5 · -5 Special rules as to aggregating nonoperating mineral interests.
- 26 CFR 1.614-6 · -6 Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined.