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- 26 CFR 1.1081-8 · -8 Exchanges in which money or other nonexempt property is received.
- 26 CFR 1.1081-9 · -9 Requirements with respect to order of Securities and Exchange Commission.
- 26 CFR 1.1081-10 · -10 Nonapplication of other provisions of the Internal Revenue Code of 1954.
- 26 CFR 1.1081-11 · -11 Records to be kept and information to be filed with returns.
- 26 CFR 1.1082-1 · -1 Basis for determining gain or loss.
- 26 CFR 1.1082-2 · -2 Basis of property acquired upon exchanges under section 1081 (a) or (e).
- 26 CFR 1.1082-3 · -3 Reduction of basis of property by reason of gain not recognized under section 1081(b).
- 26 CFR 1.1082-4 · -4 Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities.
- 26 CFR 1.1082-5 · -5 Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2).
- 26 CFR 1.1082-6 · -6 Basis of property acquired under section 1081(d) in transactions between corporations of the same system group.
- 26 CFR 1.1083-1 · -1 Definitions.
- 26 CFR 1.1091-1 · -1 Losses from wash sales of stock or securities.
- 26 CFR 1.1091-2 · -2 Basis of stock or securities acquired in “wash sales”.
- 26 CFR 1.1092(b)-1T · (b)-1T Coordination of loss deferral rules and wash sale rules (temporary).
- 26 CFR 1.1092(b)-2T · (b)-2T Treatment of holding periods and losses with respect to straddle positions (temporary).
- 26 CFR 1.1092(b)-3T · (b)-3T Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary).
- 26 CFR 1.1092(b)-4T · (b)-4T Mixed straddles; mixed straddle account (temporary).
- 26 CFR 1.1092(b)-5T · (b)-5T Definitions (temporary).
- 26 CFR 1.1092(b)-6 · (b)-6 Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014.
- 26 CFR 1.1092(c)-1 · (c)-1 Qualified covered calls.
- 26 CFR 1.1092(c)-2 · (c)-2 Equity options with flexible terms.
- 26 CFR 1.1092(c)-3 · (c)-3 Qualifying over-the-counter options.
- 26 CFR 1.1092(c)-4 · (c)-4 Definitions.
- 26 CFR 1.1092(d)-1 · (d)-1 Definitions and special rules.
- 26 CFR 1.1092(d)-2 · (d)-2 Personal property.
- 26 CFR 1.1201-1 · -1 Alternative tax.
- 26 CFR 1.1202-0 · -0 Table of contents.
- 26 CFR 1.1202-1 · -1 Deduction for capital gains.
- 26 CFR 1.1202-2 · -2 Qualified small business stock; effect of redemptions.
- 26 CFR 1.1211-1 · -1 Limitation on capital losses.
- 26 CFR 1.1212-1 · -1 Capital loss carryovers and carrybacks.
- 26 CFR 1.1221-1 · -1 Meaning of terms.
- 26 CFR 1.1221-2 · -2 Hedging transactions.
- 26 CFR 1.1221-3 · -3 Time and manner for electing capital asset treatment for certain self-created musical works.
- 26 CFR 1.1222-1 · -1 Other terms relating to capital gains and losses.
- 26 CFR 1.1223-1 · -1 Determination of period for which capital assets are held.
- 26 CFR 1.1223-3 · -3 Rules relating to the holding periods of partnership interests.
- 26 CFR 1.1231-1 · -1 Gains and losses from the sale or exchange of certain property used in the trade or business.
- 26 CFR 1.1231-2 · -2 Livestock held for draft, breeding, dairy, or sporting purposes.
- 26 CFR 1.1232-1 · -1 Bonds and other evidences of indebtedness; scope of section.
- 26 CFR 1.1232-2 · -2 [Reserved]
- 26 CFR 1.1232-3 · -3 Gain upon sale or exchange of obligations issued at a discount after December 31, 1954.
- 26 CFR 1.1232-3A · -3A Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969.
- 26 CFR 1.1233-1 · -1 Gains and losses from short sales.
- 26 CFR 1.1233-2 · -2 Hedging transactions.
- 26 CFR 1.1234-1 · -1 Options to buy or sell.
- 26 CFR 1.1234-2 · -2 Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976.
- 26 CFR 1.1234-3 · -3 Special rules for the treatment of grantors of certain options granted after September 1, 1976.
- 26 CFR 1.1234-4 · -4 Hedging transactions.
- 26 CFR 1.1235-1 · -1 Sale or exchange of patents.
- 26 CFR 1.1235-2 · -2 Definition of terms.
- 26 CFR 1.1236-1 · -1 Dealers in securities.
- 26 CFR 1.1237-1 · -1 Real property subdivided for sale.
- 26 CFR 1.1238-1 · -1 Amortization in excess of depreciation.
- 26 CFR 1.1239-1 · -1 Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976.
- 26 CFR 1.1239-2 · -2 Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976.
- 26 CFR 1.1240-1 · -1 Capital gains treatment of certain termination payments.
- 26 CFR 1.1241-1 · -1 Cancellation of lease or distributor's agreement.
- 26 CFR 1.1242-1 · -1 Losses on small business investment company stock.
- 26 CFR 1.1243-1 · -1 Loss of small business investment company.
- 26 CFR 1.1244(a)-1 · (a)-1 Loss on small business stock treated as ordinary loss.
- 26 CFR 1.1244(b)-1 · (b)-1 Annual limitation.
- 26 CFR 1.1244(c)-1 · (c)-1 Section 1244 stock defined.
- 26 CFR 1.1244(c)-2 · (c)-2 Small business corporation defined.
- 26 CFR 1.1244(d)-1 · (d)-1 Contributions of property having basis in excess of value.
- 26 CFR 1.1244(d)-2 · (d)-2 Increases in basis of section 1244 stock.
- 26 CFR 1.1244(d)-3 · (d)-3 Stock dividend, recapitalizations, changes in name, etc.
- 26 CFR 1.1244(d)-4 · (d)-4 Net operating loss deduction.
- 26 CFR 1.1244(e)-1 · (e)-1 Records to be kept.
- 26 CFR 1.1245-1 · -1 General rule for treatment of gain from dispositions of certain depreciable property.
- 26 CFR 1.1245-2 · -2 Definition of recomputed basis.
- 26 CFR 1.1245-3 · -3 Definition of section 1245 property.
- 26 CFR 1.1245-4 · -4 Exceptions and limitations.
- 26 CFR 1.1245-5 · -5 Adjustments to basis.
- 26 CFR 1.1245-6 · -6 Relation of section 1245 to other sections.
- 26 CFR 1.1248-1 · -1 Treatment of gain from certain sales or exchanges of stock in certain foreign corporations.
- 26 CFR 1.1248-2 · -2 Earnings and profits attributable to a block of stock in simple cases.
- 26 CFR 1.1248-3 · -3 Earnings and profits attributable to stock in complex cases.
- 26 CFR 1.1248-4 · -4 Limitation on tax applicable to individuals.
- 26 CFR 1.1248-5 · -5 Stock ownership requirements for less developed country corporations.
- 26 CFR 1.1248-6 · -6 Sale or exchange of stock in certain domestic corporations.
- 26 CFR 1.1248-7 · -7 Taxpayer to establish earnings and profits and foreign taxes.
- 26 CFR 1.1248-8 · -8 Earnings and profits attributable to stock following certain non-recognition transactions.
- 26 CFR 1.1248(f)-1 · (f)-1 Certain nonrecognition distributions.
- 26 CFR 1.1248(f)-2 · (f)-2 Exceptions for certain distributions and attribution rules.
- 26 CFR 1.1248(f)-3 · (f)-3 Reasonable cause and effective/applicability dates.
- 26 CFR 1.1249-1 · -1 Gain from certain sales or exchanges of patents, etc., to foreign corporations.
- 26 CFR 1.1250-1 · -1 Gain from dispositions of certain depreciable realty.
- 26 CFR 1.1250-2 · -2 Additional depreciation defined.
- 26 CFR 1.1250-3 · -3 Exceptions and limitations.
- 26 CFR 1.1250-4 · -4 Holding period.
- 26 CFR 1.1250-5 · -5 Property with two or more elements.
- 26 CFR 1.1251-1 · -1 General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income.
- 26 CFR 1.1251-2 · -2 Excess deductions account.
- 26 CFR 1.1251-3 · -3 Definitions relating to section 1251.
- 26 CFR 1.1251-4 · -4 Exceptions and limitations.
- 26 CFR 1.1252-1 · -1 General rule for treatment of gain from disposition of farm land.
- 26 CFR 1.1252-2 · -2 Special rules.
- 26 CFR 1.1254-0 · -0 Table of contents for section 1254 recapture rules.
- 26 CFR 1.1254-1 · -1 Treatment of gain from disposition of natural resource recapture property.