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- 26 CFR 1.614-7 · -7 Extension of time for performing certain acts.
- 26 CFR 1.614-8 · -8 Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells.
- 26 CFR 1.615-1 · -1 Pre-1970 exploration expenditures.
- 26 CFR 1.615-2 · -2 Deduction of pre-1970 exploration expenditures in the year paid or incurred.
- 26 CFR 1.615-3 · -3 Election to defer pre-1970 exploration expenditures.
- 26 CFR 1.615-4 · -4 Limitation of amount deductible.
- 26 CFR 1.615-5 · -5 Time for making election with respect to returns due on or before May 2, 1960.
- 26 CFR 1.615-6 · -6 Election to deduct under section 615.
- 26 CFR 1.615-7 · -7 Effect of transfer of mineral property.
- 26 CFR 1.615-8 · -8 Termination of section 615.
- 26 CFR 1.615-9 · -9 Notification under Tax Reform Act of 1969.
- 26 CFR 1.616-1 · -1 Development expenditures.
- 26 CFR 1.616-2 · -2 Election to defer.
- 26 CFR 1.616-3 · -3 Time for making election with respect to returns due on or before May 2, 1960.
- 26 CFR 1.617-1 · -1 Exploration expenditures.
- 26 CFR 1.617-2 · -2 Limitation on amount deductible.
- 26 CFR 1.617-3 · -3 Recapture of exploration expenditures.
- 26 CFR 1.617-4 · -4 Treatment of gain from disposition of certain mining property.
- 26 CFR 1.617-5 · -5 Effective/applicability date.
- 26 CFR 1.631-1 · -1 Election to consider cutting as sale or exchange.
- 26 CFR 1.631-2 · -2 Gain or loss upon the disposal of timber under cutting contract.
- 26 CFR 1.631-3 · -3 Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest.
- 26 CFR 1.632-1 · -1 Tax on sale of oil or gas properties.
- 26 CFR 1.636-1 · -1 Treatment of production payments as loans.
- 26 CFR 1.636-2 · -2 Production payments retained in leasing transactions.
- 26 CFR 1.636-3 · -3 Definitions.
- 26 CFR 1.636-4 · -4 Effective dates of section 636.
- 26 CFR 1.638-1 · -1 Continental Shelf areas.
- 26 CFR 1.638-2 · -2 Effective date.
- 26 CFR 1.639-1.640 · §§ 1.639-1.640 [Reserved]
- 26 CFR 1.641 · [Reserved]
- 26 CFR 1.641(a)-0 · (a)-0 Scope of subchapter J.
- 26 CFR 1.641(a)-1 · (a)-1 Imposition of tax; application of tax.
- 26 CFR 1.641(a)-2 · (a)-2 Gross income of estates and trusts.
- 26 CFR 1.641(b)-1 · (b)-1 Computation and payment of tax; deductions and credits of estates and trusts.
- 26 CFR 1.641(b)-2 · (b)-2 Filing of returns and payment of the tax.
- 26 CFR 1.641(b)-3 · (b)-3 Termination of estates and trusts.
- 26 CFR 1.641(c)-0 · (c)-0 Table of contents.
- 26 CFR 1.641(c)-1 · (c)-1 Electing small business trust.
- 26 CFR 1.642(a)(1)-1 · (a)(1)-1 Partially tax-exempt interest.
- 26 CFR 1.642(a)(2)-1 · (a)(2)-1 Foreign taxes.
- 26 CFR 1.642(a)(3)-1 · (a)(3)-1 Dividends received by an estate or trust.
- 26 CFR 1.642(a)(3)-2 · (a)(3)-2 Time of receipt of dividends by beneficiary.
- 26 CFR 1.642(a)(3)-3 · (a)(3)-3 Cross reference.
- 26 CFR 1.642(b)-1 · (b)-1 Deduction for personal exemption.
- 26 CFR 1.642(c)-0 · (c)-0 Effective dates.
- 26 CFR 1.642(c)-1 · (c)-1 Unlimited deduction for amounts paid for a charitable purpose.
- 26 CFR 1.642(c)-2 · (c)-2 Unlimited deduction for amounts permanently set aside for a charitable purpose.
- 26 CFR 1.642(c)-3 · (c)-3 Adjustments and other special rules for determining unlimited charitable contributions deduction.
- 26 CFR 1.642(c)-4 · (c)-4 Nonexempt private foundations.
- 26 CFR 1.642(c)-5 · (c)-5 Definition of pooled income fund.
- 26 CFR 1.642(c)-6 · (c)-6 Valuation of a remainder interest in property transferred to a pooled income fund.
- 26 CFR 1.642(c)-7 · (c)-7 Transitional rules with respect to pooled income funds.
- 26 CFR 1.642(d)-1 · (d)-1 Net operating loss deduction.
- 26 CFR 1.642(e)-1 · (e)-1 Depreciation and depletion.
- 26 CFR 1.642(f)-1 · (f)-1 Amortization deductions.
- 26 CFR 1.642(g)-1 · (g)-1 Disallowance of double deductions; in general.
- 26 CFR 1.642(g)-2 · (g)-2 Deductions included.
- 26 CFR 1.642(h)-1 · (h)-1 Unused loss carryovers on termination of an estate or trust.
- 26 CFR 1.642(h)-2 · (h)-2 Excess deductions on termination of an estate or trust.
- 26 CFR 1.642(h)-3 · (h)-3 Meaning of “beneficiaries succeeding to the property of the estate or trust”.
- 26 CFR 1.642(h)-4 · (h)-4 Allocation.
- 26 CFR 1.642(h)-5 · (h)-5 Examples.
- 26 CFR 1.642(i)-1 · (i)-1 Certain distributions by cemetery perpetual care funds.
- 26 CFR 1.642(i)-2 · (i)-2 Definitions.
- 26 CFR 1.643(a)-0 · (a)-0 Distributable net income; deduction for distributions; in general.
- 26 CFR 1.643(a)-1 · (a)-1 Deduction for distributions.
- 26 CFR 1.643(a)-2 · (a)-2 Deduction for personal exemption.
- 26 CFR 1.643(a)-3 · (a)-3 Capital gains and losses.
- 26 CFR 1.643(a)-4 · (a)-4 Extraordinary dividends and taxable stock dividends.
- 26 CFR 1.643(a)-5 · (a)-5 Tax-exempt interest.
- 26 CFR 1.643(a)-6 · (a)-6 Income of foreign trust.
- 26 CFR 1.643(a)-7 · (a)-7 Dividends.
- 26 CFR 1.643(a)-8 · (a)-8 Certain distributions by charitable remainder trusts.
- 26 CFR 1.643(b)-1 · (b)-1 Definition of income.
- 26 CFR 1.643(b)-2 · (b)-2 Dividends allocated to corpus.
- 26 CFR 1.643(c)-1 · (c)-1 Definition of “beneficiary”.
- 26 CFR 1.643(d)-1 · (d)-1 Definition of “foreign trust created by a United States person”.
- 26 CFR 1.643(d)-2 · (d)-2 Illustration of the provisions of section 643.
- 26 CFR 1.643(f)-1 · (f)-1 Treatment of multiple trusts.
- 26 CFR 1.643(h)-1 · (h)-1 Distributions by certain foreign trusts through intermediaries.
- 26 CFR 1.642(c)-6A · (c)-6A Valuation of charitable remainder interests for which the valuation date is before June 1, 2023.
- 26 CFR 1.645-1 · -1 Election by certain revocable trusts to be treated as part of estate.
- 26 CFR 1.651(a)-1 · (a)-1 Simple trusts; deduction for distributions; in general.
- 26 CFR 1.651(a)-2 · (a)-2 Income required to be distributed currently.
- 26 CFR 1.651(a)-3 · (a)-3 Distribution of amounts other than income.
- 26 CFR 1.651(a)-4 · (a)-4 Charitable purposes.
- 26 CFR 1.651(a)-5 · (a)-5 Estates.
- 26 CFR 1.651(b)-1 · (b)-1 Deduction for distributions to beneficiaries.
- 26 CFR 1.652(a)-1 · (a)-1 Simple trusts; inclusion of amounts in income of beneficiaries.
- 26 CFR 1.652(a)-2 · (a)-2 Distributions in excess of distributable net income.
- 26 CFR 1.652(b)-1 · (b)-1 Character of amounts.
- 26 CFR 1.652(b)-2 · (b)-2 Allocation of income items.
- 26 CFR 1.652(b)-3 · (b)-3 Allocation of deductions.
- 26 CFR 1.652(c)-1 · (c)-1 Different taxable years.
- 26 CFR 1.652(c)-2 · (c)-2 Death of individual beneficiaries.
- 26 CFR 1.652(c)-3 · (c)-3 Termination of existence of other beneficiaries.
- 26 CFR 1.652(c)-4 · (c)-4 Illustration of the provisions of sections 651 and 652.
- 26 CFR 1.661(a)-1 · (a)-1 Estates and trusts accumulating income or distributing corpus; general.
- 26 CFR 1.661(a)-2 · (a)-2 Deduction for distributions to beneficiaries.