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- 26 CFR 1.674(b)-1 · (b)-1 Excepted powers exercisable by any person.
- 26 CFR 1.674(c)-1 · (c)-1 Excepted powers exercisable only by independent trustees.
- 26 CFR 1.674(d)-1 · (d)-1 Excepted powers exercisable by any trustee other than grantor or spouse.
- 26 CFR 1.674(d)-2 · (d)-2 Limitations on exceptions in section 674 (b), (c), and (d).
- 26 CFR 1.675-1 · -1 Administrative powers.
- 26 CFR 1.676(a)-1 · (a)-1 Power to revest title to portion of trust property in grantor; general rule.
- 26 CFR 1.676(b)-1 · (b)-1 Powers exercisable only after a period of time.
- 26 CFR 1.677(a)-1 · (a)-1 Income for benefit of grantor; general rule.
- 26 CFR 1.677(b)-1 · (b)-1 Trusts for support.
- 26 CFR 1.678(a)-1 · (a)-1 Person other than grantor treated as substantial owner; general rule.
- 26 CFR 1.678(b)-1 · (b)-1 If grantor is treated as the owner.
- 26 CFR 1.678(c)-1 · (c)-1 Trusts for support.
- 26 CFR 1.678(d)-1 · (d)-1 Renunciation of power.
- 26 CFR 1.679-0 · -0 Outline of major topics.
- 26 CFR 1.679-1 · -1 U.S. transferor treated as owner of foreign trust.
- 26 CFR 1.679-2 · -2 Trusts treated as having a U.S. beneficiary.
- 26 CFR 1.679-3 · -3 Transfers.
- 26 CFR 1.679-4 · -4 Exceptions to general rule.
- 26 CFR 1.679-5 · -5 Pre-immigration trusts.
- 26 CFR 1.679-6 · -6 Outbound migrations of domestic trusts.
- 26 CFR 1.679-7 · -7 Effective dates.
- 26 CFR 1.681(a)-1 · (a)-1 Limitation on charitable contributions deductions of trusts; scope of section 681.
- 26 CFR 1.681(a)-2 · (a)-2 Limitation on charitable contributions deduction of trusts with trade or business income.
- 26 CFR 1.681(b)-1 · (b)-1 Cross reference.
- 26 CFR 1.682(a)-1 · (a)-1 Income of trust in case of divorce, etc.
- 26 CFR 1.682(b)-1 · (b)-1 Application of trust rules to alimony payments.
- 26 CFR 1.682(c)-1 · (c)-1 Definitions.
- 26 CFR 1.683-1 · -1 Applicability of provisions; general rule.
- 26 CFR 1.683-2 · -2 Exceptions.
- 26 CFR 1.683-3 · -3 Application of the 65-day rule of the Internal Revenue Code of 1939.
- 26 CFR 1.684-1 · -1 Recognition of gain on transfers to certain foreign trusts and estates.
- 26 CFR 1.684-2 · -2 Transfers.
- 26 CFR 1.684-3 · -3 Exceptions to general rule of gain recognition.
- 26 CFR 1.684-4 · -4 Outbound migrations of domestic trusts.
- 26 CFR 1.684-5 · -5 Effective/applicability dates.
- 26 CFR 1.691(a)-1 · (a)-1 Income in respect of a decedent.
- 26 CFR 1.691(a)-2 · (a)-2 Inclusion in gross income by recipients.
- 26 CFR 1.691(a)-3 · (a)-3 Character of gross income.
- 26 CFR 1.691(a)-4 · (a)-4 Transfer of right to income in respect of a decedent.
- 26 CFR 1.691(a)-5 · (a)-5 Installment obligations acquired from decedent.
- 26 CFR 1.691(b)-1 · (b)-1 Allowance of deductions and credit in respect to decedents.
- 26 CFR 1.691(c)-1 · (c)-1 Deduction for estate tax attributable to income in respect of a decedent.
- 26 CFR 1.691(c)-2 · (c)-2 Estates and trusts.
- 26 CFR 1.691(d)-1 · (d)-1 Amounts received by surviving annuitant under joint and survivor annuity contract.
- 26 CFR 1.691(e)-1 · (e)-1 Installment obligations transmitted at death when prior law applied.
- 26 CFR 1.691(f)-1 · (f)-1 Cross reference.
- 26 CFR 1.692-1 · -1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
- 26 CFR 1.701-1 · -1 Partners, not partnership, subject to tax.
- 26 CFR 1.701-2 · -2 Anti-abuse rule.
- 26 CFR 1.702-1 · -1 Income and credits of partner.
- 26 CFR 1.702-2 · -2 Net operating loss deduction of partner.
- 26 CFR 1.702-3T · -3T 4-Year spread (temporary).
- 26 CFR 1.703-1 · -1 Partnership computations.
- 26 CFR 1.704-1 · -1 Partner's distributive share.
- 26 CFR 1.704-1T · -1T Partner's distributive share (temporary).
- 26 CFR 1.704-2 · -2 Allocations attributable to nonrecourse liabilities.
- 26 CFR 1.704-3 · -3 Contributed property.
- 26 CFR 1.704-4 · -4 Distribution of contributed property.
- 26 CFR 1.705-1 · -1 Determination of basis of partner's interest.
- 26 CFR 1.705-2 · -2 Basis adjustments coordinating sections 705 and 1032.
- 26 CFR 1.706-0 · -0 Table of contents.
- 26 CFR 1.706-1 · -1 Taxable years of partner and partnership.
- 26 CFR 1.706-2 · -2 Certain allocable cash to as is items. [Reserved]
- 26 CFR 1.706-2T · -2T Temporary regulations; question and answer under the Tax Reform Act of 1984.
- 26 CFR 1.706-3 · -3 Items attributable to interest in lower-tier partnership.
- 26 CFR 1.706-4 · -4 Determination of distributive share when a partner's interest varies.
- 26 CFR 1.706-5 · -5 Taxable year determination.
- 26 CFR 1.707-0 · -0 Table of contents.
- 26 CFR 1.707-1 · -1 Transactions between partner and partnership.
- 26 CFR 1.707-2 · -2 Disguised payments for services. [Reserved]
- 26 CFR 1.707-3 · -3 Disguised sales of property to partnership; general rules.
- 26 CFR 1.707-4 · -4 Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and reimbursements of preformation expenditures.
- 26 CFR 1.707-5 · -5 Disguised sales of property to partnership; special rules relating to liabilities.
- 26 CFR 1.707-6 · -6 Disguised sales of property by partnership to partner; general rules.
- 26 CFR 1.707-7 · -7 Disguised sales of partnership interests. [Reserved]
- 26 CFR 1.707-8 · -8 Disclosure of certain information.
- 26 CFR 1.707-9 · -9 Effective dates and transitional rules.
- 26 CFR 1.708-1 · -1 Continuation of partnership.
- 26 CFR 1.709-1 · -1 Treatment of organization and syndication costs.
- 26 CFR 1.709-2 · -2 Definitions.
- 26 CFR 1.721-1 · -1 Nonrecognition of gain or loss on contribution.
- 26 CFR 1.721(c)-1 · (c)-1 Overview, definitions, and rules of general application.
- 26 CFR 1.721(c)-2 · (c)-2 Recognition of gain on certain contributions of property to partnerships with related foreign partners.
- 26 CFR 1.721(c)-3 · (c)-3 Gain deferral method.
- 26 CFR 1.721(c)-4 · (c)-4 Acceleration events.
- 26 CFR 1.721(c)-5 · (c)-5 Acceleration event exceptions.
- 26 CFR 1.721(c)-6 · (c)-6 Procedural and reporting requirements.
- 26 CFR 1.721(c)-7 · (c)-7 Examples.
- 26 CFR 1.721-2 · -2 Noncompensatory options.
- 26 CFR 1.722-1 · -1 Basis of contributing partner's interest.
- 26 CFR 1.723-1 · -1 Basis of property contributed to partnership.
- 26 CFR 1.731-1 · -1 Extent of recognition of gain or loss on distribution.
- 26 CFR 1.731-2 · -2 Partnership distributions of marketable securities.
- 26 CFR 1.732-1 · -1 Basis of distributed property other than money.
- 26 CFR 1.732-2 · -2 Special partnership basis of distributed property.
- 26 CFR 1.732-3 · -3 Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.
- 26 CFR 1.733-1 · -1 Basis of distributee partner's interest.
- 26 CFR 1.734-1 · -1 Optional adjustment to basis of undistributed partnership property.
- 26 CFR 1.734-2 · -2 Adjustment after distribution to transferee partner.
- 26 CFR 1.735-1 · -1 Character of gain or loss on disposition of distributed property.