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- 26 CFR 1.736-1 · -1 Payments to a retiring partner or a deceased partner's successor in interest.
- 26 CFR 1.737-1 · -1 Recognition of precontribution gain.
- 26 CFR 1.737-2 · -2 Exceptions and special rules.
- 26 CFR 1.737-3 · -3 Basis adjustments; Recovery rules.
- 26 CFR 1.737-4 · -4 Anti-abuse rule.
- 26 CFR 1.737-5 · -5 Effective dates.
- 26 CFR 1.741-1 · -1 Recognition and character of gain or loss on sale or exchange.
- 26 CFR 1.742-1 · -1 Basis of transferee partner's interest.
- 26 CFR 1.743-1 · -1 Optional adjustment to basis of partnership property.
- 26 CFR 1.751-1 · -1 Unrealized receivables and inventory items.
- 26 CFR 1.752-0 · -0 Table of contents.
- 26 CFR 1.752-1 · -1 Treatment of partnership liabilities.
- 26 CFR 1.752-2 · -2 Partner's share of recourse liabilities.
- 26 CFR 1.752-2T · -2T Partner's share of recourse liabilities (temporary).
- 26 CFR 1.752-3 · -3 Partner's share of nonrecourse liabilities.
- 26 CFR 1.752-4 · -4 Special rules.
- 26 CFR 1.752-5 · -5 Applicability dates and transition rules.
- 26 CFR 1.752-6 · -6 Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003.
- 26 CFR 1.752-7 · -7 Partnership assumption of partner's § 1.752-7 liability on or after June 24, 2003.
- 26 CFR 1.753-1 · -1 Partner receiving income in respect of decedent.
- 26 CFR 1.754-1 · -1 Time and manner of making election to adjust basis of partnership property.
- 26 CFR 1.755-1 · -1 Rules for allocation of basis.
- 26 CFR 1.761-1 · -1 Terms defined.
- 26 CFR 1.761-2 · -2 Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code.
- 26 CFR 1.761-3 · -3 Certain option holders treated as partners.
- 26 CFR 1.771-1 · -1 Effective date.
- 26 CFR 1.801-1 · -1 Definitions.
- 26 CFR 1.801-2 · -2 Taxable years affected.
- 26 CFR 1.801-3 · -3 Definitions.
- 26 CFR 1.801-4 · -4 Life insurance reserves.
- 26 CFR 1.801-5 · -5 Total reserves.
- 26 CFR 1.801-6 · -6 Adjustments in reserves for policy loans.
- 26 CFR 1.801-7 · -7 [Reserved]
- 26 CFR 1.801-8 · -8 Contracts with reserves based on segregated asset accounts.
- 26 CFR 1.802(b)-1 · (b)-1 [Reserved]
- 26 CFR 1.802-2 · -2 [Reserved]
- 26 CFR 1.802-3 · -3 Tax imposed on life insurance companies.
- 26 CFR 1.804-3 · -3 Gross investment income of a life insurance company.
- 26 CFR 1.804-4 · -4 Investment yield of a life insurance company.
- 26 CFR 1.806-1 - 1.806-2 · §§ 1.806-1-1.806-2 [Reserved]
- 26 CFR 1.806-3 · -3 Certain changes in reserves and assets.
- 26 CFR 1.807-1 · -1 Computation of life insurance reserves.
- 26 CFR 1.807-2 · -2 Cross-reference.
- 26 CFR 1.807-3 · -3 Reporting of reserves.
- 26 CFR 1.807-4 · -4 Adjustment for change in computing reserves.
- 26 CFR 1.809-1 - 1.809-3 · §§ 1.809-1-1.809-3 [Reserved]
- 26 CFR 1.809-4 · -4 Gross amount.
- 26 CFR 1.809-5 · -5 Deductions.
- 26 CFR 1.809-6 · -6 Modifications.
- 26 CFR 1.810-1 · -1 [Reserved]
- 26 CFR 1.810-2 · -2 Rules for certain reserves.
- 26 CFR 1.811-1 · -1 Taxable years affected.
- 26 CFR 1.811-2 · -2 Dividends to policyholders.
- 26 CFR 1.811-3 · -3 Cross-reference.
- 26 CFR 1.812-1 · -1 Taxable years affected.
- 26 CFR 1.812-2 · -2 Operations loss deduction.
- 26 CFR 1.812-3 · -3 Computation of loss from operations.
- 26 CFR 1.812-4 · -4 Operations loss carrybacks and operations loss carryovers.
- 26 CFR 1.812-5 · -5 Offset.
- 26 CFR 1.812-6 · -6 New company defined.
- 26 CFR 1.812-7 · -7 Application of subtitle A and subtitle F.
- 26 CFR 1.812-8 · -8 Illustration of operations loss carrybacks and carryovers.
- 26 CFR 1.812-9 · -9 Cross-reference.
- 26 CFR 1.815-1 · -1 Taxable years affected.
- 26 CFR 1.815-2 · -2 Distributions to shareholders.
- 26 CFR 1.815-3 · -3 Shareholders surplus account.
- 26 CFR 1.815-4 · -4 Policyholders surplus account.
- 26 CFR 1.815-5 · -5 Other accounts defined.
- 26 CFR 1.815-6 · -6 Special rules.
- 26 CFR 1.816-1 · -1 Life insurance reserves.
- 26 CFR 1.817-1 · -1 Taxable years affected.
- 26 CFR 1.817-2 · -2 Treatment of capital gains and losses.
- 26 CFR 1.817-3 · -3 Gain on property held on December 31, 1958, and certain substituted property acquired after 1958.
- 26 CFR 1.817-4 · -4 Special rules.
- 26 CFR 1.817-5 · -5 Diversification requirements for variable annuity, endowment, and life insurance contracts.
- 26 CFR 1.817A-0 · A-0 Table of contents.
- 26 CFR 1.817A-1 · A-1 Certain modified guaranteed contracts.
- 26 CFR 1.818-1 · -1 Taxable years affected.
- 26 CFR 1.818-2 · -2 Accounting provisions.
- 26 CFR 1.818-3 · -3 Amortization of premium and accrual of discount.
- 26 CFR 1.818-4 · -4 [Reserved]
- 26 CFR 1.818-5 · -5 Short taxable years.
- 26 CFR 1.818-6 · -6 Transitional rule for change in method of accounting.
- 26 CFR 1.818-7 · -7 Denial of double deductions.
- 26 CFR 1.818-8 · -8 Special rules relating to consolidated returns and certain capital losses.
- 26 CFR 1.819-1 · -1 Taxable years affected.
- 26 CFR 1.819-2 · -2 Foreign life insurance companies.
- 26 CFR 1.822-1 - 1.822-2 · §§ 1.822-1-1.822-2 [Reserved]
- 26 CFR 1.822-3 · -3 Amortization of premium and accrual of discount.
- 26 CFR 1.822-4 · -4 Taxable years affected.
- 26 CFR 1.822-5 · -5 Mutual insurance company taxable income.
- 26 CFR 1.822-6 · -6 Real estate owned and occupied.
- 26 CFR 1.822-7 · -7 Amortization of premium and accrual of discount.
- 26 CFR 1.822-8 · -8 Determination of taxable investment income.
- 26 CFR 1.822-9 · -9 Real estate owned and occupied.
- 26 CFR 1.822-10 · -10 Amortization of premium and accrual of discount.
- 26 CFR 1.822-11 · -11 Net premiums.
- 26 CFR 1.822-12 · -12 Dividends to policyholders.
- 26 CFR 1.826-1 · -1 Election by reciprocal underwriters and interinsurers.
- 26 CFR 1.826-2 · -2 Special rules applicable to electing reciprocals.