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- 26 CFR 1.1254-2 · -2 Exceptions and limitations.
- 26 CFR 1.1254-3 · -3 Section 1254 costs immediately after certain acquisitions.
- 26 CFR 1.1254-4 · -4 Special rules for S corporations and their shareholders.
- 26 CFR 1.1254-5 · -5 Special rules for partnerships and their partners.
- 26 CFR 1.1254-6 · -6 Effective/applicability date.
- 26 CFR 1.1256(e)-1 · (e)-1 Identification of hedging transactions.
- 26 CFR 1.1256(e)-2 · (e)-2 Special rules for syndicates.
- 26 CFR 1.1258-1 · -1 Netting rule for certain conversion transactions.
- 26 CFR 1.1271-0 · -0 Original issue discount; effective date; table of contents.
- 26 CFR 1.1271-1 · -1 Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments.
- 26 CFR 1.1272-1 · -1 Current inclusion of OID in income.
- 26 CFR 1.1272-2 · -2 Treatment of debt instruments purchased at a premium.
- 26 CFR 1.1272-3 · -3 Election by a holder to treat all interest on a debt instrument as OID.
- 26 CFR 1.1273-1 · -1 Definition of OID.
- 26 CFR 1.1273-2 · -2 Determination of issue price and issue date.
- 26 CFR 1.1274-1 · -1 Debt instruments to which section 1274 applies.
- 26 CFR 1.1274-2 · -2 Issue price of debt instruments to which section 1274 applies.
- 26 CFR 1.1274-3 · -3 Potentially abusive situations defined.
- 26 CFR 1.1274-4 · -4 Test rate.
- 26 CFR 1.1274-5 · -5 Assumptions.
- 26 CFR 1.1274A-1 · A-1 Special rules for certain transactions where stated principal amount does not exceed $2,800,000.
- 26 CFR 1.1275-1 · -1 Definitions.
- 26 CFR 1.1275-2 · -2 Special rules relating to debt instruments.
- 26 CFR 1.1275-3 · -3 OID information reporting requirements.
- 26 CFR 1.1275-4 · -4 Contingent payment debt instruments.
- 26 CFR 1.1275-5 · -5 Variable rate debt instruments.
- 26 CFR 1.1275-6 · -6 Integration of qualifying debt instruments.
- 26 CFR 1.1275-7 · -7 Inflation-indexed debt instruments.
- 26 CFR 1.1286-1 · -1 Tax treatment of certain stripped bonds and stripped coupons.
- 26 CFR 1.1286-2 · -2 Stripped inflation-protected debt instruments.
- 26 CFR 1.1287-1 · -1 Denial of capital gains treatment for gains on registration-required obligations not in registered form.
- 26 CFR 1.1288-1 · -1 Adjustment of applicable Federal rate for tax-exempt obligations.
- 26 CFR 1.1291-0 · -0 Treatment of shareholders of certain passive foreign investment companies; table of contents.
- 26 CFR 1.1291-1 · -1 Taxation of U.S. persons that are shareholders of section 1291 funds.
- 26 CFR 1.1291-9 · -9 Deemed dividend election.
- 26 CFR 1.1291-10 · -10 Deemed sale election.
- 26 CFR 1.1293-0 · -0 Table of contents.
- 26 CFR 1.1293-1 · -1 Current taxation of income from qualified electing funds.
- 26 CFR 1.1294-0 · -0 Table of contents.
- 26 CFR 1.1294-1T · -1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
- 26 CFR 1.1295-0 · -0 Table of contents.
- 26 CFR 1.1295-1 · -1 Qualified electing funds.
- 26 CFR 1.1295-3 · -3 Retroactive elections.
- 26 CFR 1.1296-1 · -1 Mark to market election for marketable stock.
- 26 CFR 1.1296-2 · -2 Definition of marketable stock.
- 26 CFR 1.1297-0 · -0 Table of contents.
- 26 CFR 1.1297-1 · -1 Definition of passive foreign investment company.
- 26 CFR 1.1297-2 · -2 Special rules regarding look-through subsidiaries and look-through partnerships.
- 26 CFR 1.1297-3 · -3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
- 26 CFR 1.1297-4 · -4 Qualifying insurance corporation.
- 26 CFR 1.1297-5 · -5 [Reserved]
- 26 CFR 1.1297-6 · -6 Exception from the definition of passive income for active insurance income.
- 26 CFR 1.1298-0 · -0 Passive foreign investment company—table of contents.
- 26 CFR 1.1298-1 · -1 Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company.
- 26 CFR 1.1298-2 · -2 Rules for certain corporations changing businesses.
- 26 CFR 1.1298-3 · -3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.
- 26 CFR 1.1298-4 · -4 Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations.
- 26 CFR 1.1301-1 · -1 Averaging of farm and fishing income.
- 26 CFR 1.1311(a)-1 · (a)-1 Introduction.
- 26 CFR 1.1311(a)-2 · (a)-2 Purpose and scope of section 1311.
- 26 CFR 1.1311(b)-1 · (b)-1 Maintenance of an inconsistent position.
- 26 CFR 1.1311(b)-2 · (b)-2 Correction not barred at time of erroneous action.
- 26 CFR 1.1311(b)-3 · (b)-3 Existence of relationship in case of adjustment by way of deficiency assessment.
- 26 CFR 1.1312-1 · -1 Double inclusion of an item of gross income.
- 26 CFR 1.1312-2 · -2 Double allowance of a deduction or credit.
- 26 CFR 1.1312-3 · -3 Double exclusion of an item of gross income.
- 26 CFR 1.1312-4 · -4 Double disallowance of a deduction or credit.
- 26 CFR 1.1312-5 · -5 Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
- 26 CFR 1.1312-6 · -6 Correlative deductions and credits for certain related corporations.
- 26 CFR 1.1312-7 · -7 Basis of property after erroneous treatment of a prior transaction.
- 26 CFR 1.1312-8 · -8 Law applicable in determination of error.
- 26 CFR 1.1313(a)-1 · (a)-1 Decision by Tax Court or other court as a determination.
- 26 CFR 1.1313(a)-2 · (a)-2 Closing agreement as a determination.
- 26 CFR 1.1313(a)-3 · (a)-3 Final disposition of claim for refund as a determination.
- 26 CFR 1.1313(a)-4 · (a)-4 Agreement pursuant to section 1313(a)(4) as a determination.
- 26 CFR 1.1313(c)-1 · (c)-1 Related taxpayer.
- 26 CFR 1.1314(a)-1 · (a)-1 Ascertainment of amount of adjustment in year of error.
- 26 CFR 1.1314(a)-2 · (a)-2 Adjustment to other barred taxable years.
- 26 CFR 1.1314(b)-1 · (b)-1 Method of adjustment.
- 26 CFR 1.1314(c)-1 · (c)-1 Adjustment unaffected by other items.
- 26 CFR 1.1321-1 · -1 Involuntary liquidation of lifo inventories.
- 26 CFR 1.1321-2 · -2 Liquidation and replacement of lifo inventories by acquiring corporations.
- 26 CFR 1.1331-1 · -1 Recoveries in respect of war losses.
- 26 CFR 1.1332-1 · -1 Inclusion in gross income of war loss recoveries.
- 26 CFR 1.1333-1 · -1 Tax adjustment measured by prior benefits.
- 26 CFR 1.1334-1 · -1 Restoration of value of investments.
- 26 CFR 1.1335-1 · -1 Elective method; time and manner of making election and effect thereof.
- 26 CFR 1.1336-1 · -1 Basis of recovered property.
- 26 CFR 1.1337-1 · -1 Determination of tax benefits from allowable deductions.
- 26 CFR 1.1341-1 · -1 Restoration of amounts received or accrued under claim of right.
- 26 CFR 1.1342-1 · -1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date.
- 26 CFR 1.1346-1 · -1 Recovery of unconstitutional taxes.
- 26 CFR 1.1347-1 · -1 Tax on certain amounts received from the United States.
- 26 CFR 1.1348-1 · -1 Fifty-percent maximum tax on earned income.
- 26 CFR 1.1348-2 · -2 Computation of the fifty-percent maximum tax on earned income.
- 26 CFR 1.1348-3 · -3 Definitions.
- 26 CFR 1.1361-0 · -0 Table of contents.
- 26 CFR 1.1361-1 · -1 S corporation defined.
- 26 CFR 1.1361-2 · -2 Definitions relating to S corporation subsidiaries.
- 26 CFR 1.1361-3 · -3 QSub election.