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- 26 CFR 1.1402(c)-4 · (c)-4 Individuals under Railroad Retirement System.
- 26 CFR 1.1402(c)-5 · (c)-5 Ministers and members of religious orders.
- 26 CFR 1.1402(c)-6 · (c)-6 Members of certain professions.
- 26 CFR 1.1402(c)-7 · (c)-7 Members of religious groups opposed to insurance.
- 26 CFR 1.1402(d)-1 · (d)-1 Employee and wages.
- 26 CFR 1.1402(e)-1A · (e)-1A Application of regulations under section 1402(e).
- 26 CFR 1.1402(e)-2A · (e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
- 26 CFR 1.1402(e)-3A · (e)-3A Time limitation for filing application for exemption.
- 26 CFR 1.1402(e)-4A · (e)-4A Period for which exemption is effective.
- 26 CFR 1.1402(e)-5A · (e)-5A Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
- 26 CFR 1.1402(e)(1)-1 · (e)(1)-1 Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
- 26 CFR 1.1402(e)(2)-1 · (e)(2)-1 Time limitation for filing waiver certificate.
- 26 CFR 1.1402(e)(3)-1 · (e)(3)-1 Effective date of waiver certificate.
- 26 CFR 1.1402(e)(4)-1 · (e)(4)-1 Treatment of certain remuneration paid in 1955 and 1956 as wages.
- 26 CFR 1.1402(e)(5)-1 · (e)(5)-1 Optional provision for certain certificates filed before April 15, 1962.
- 26 CFR 1.1402(e)(5)-2 · (e)(5)-2 Optional provisions for certain certificates filed on or before April 17, 1967.
- 26 CFR 1.1402(e)(6)-1 · (e)(6)-1 Certificates filed by fiduciaries or survivors on or before April 15, 1962.
- 26 CFR 1.1402(f)-1 · (f)-1 Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
- 26 CFR 1.1402(g)-1 · (g)-1 Treatment of certain remuneration erroneously reported as net earnings from self-employment.
- 26 CFR 1.1402(h)-1 · (h)-1 Members of certain religious groups opposed to insurance.
- 26 CFR 1.1403-1 · -1 Cross references.
- 26 CFR 1.1411-0 · -0 Table of contents of provisions applicable to section 1411.
- 26 CFR 1.1411-1 · -1 General rules.
- 26 CFR 1.1411-2 · -2 Application to individuals.
- 26 CFR 1.1411-3 · -3 Application to estates and trusts.
- 26 CFR 1.1411-4 · -4 Definition of net investment income.
- 26 CFR 1.1411-5 · -5 Trades or businesses to which tax applies.
- 26 CFR 1.1411-6 · -6 Income on investment of working capital subject to tax.
- 26 CFR 1.1411-7 · -7 Exception for dispositions of interests in partnerships and S corporations. [Reserved]
- 26 CFR 1.1411-8 · -8 Exception for distributions from qualified plans.
- 26 CFR 1.1411-9 · -9 Exception for self-employment income.
- 26 CFR 1.1411-10 · -10 Controlled foreign corporations and passive foreign investment companies.
- 26 CFR 1.1441-0 · -0 Outline of regulation provisions for section 1441.
- 26 CFR 1.1441-1 · -1 Requirement for the deduction and withholding of tax on payments to foreign persons.
- 26 CFR 1.1441-2 · -2 Amounts subject to withholding.
- 26 CFR 1.1441-3 · -3 Determination of amounts to be withheld.
- 26 CFR 1.1441-4 · -4 Exemptions from withholding for certain effectively connected income and other amounts.
- 26 CFR 1.1441-5 · -5 Withholding on payments to partnerships, trusts, and estates.
- 26 CFR 1.1441-6 · -6 Claim of reduced withholding under an income tax treaty.
- 26 CFR 1.1441-7 · -7 General provisions relating to withholding agents.
- 26 CFR 1.1441-8 · -8 Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
- 26 CFR 1.1441-9 · -9 Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
- 26 CFR 1.1441-10 · -10 Withholding agents with respect to fast-pay arrangements.
- 26 CFR 1.1442-1 · -1 Withholding of tax on foreign corporations.
- 26 CFR 1.1442-2 · -2 Exemption under a tax treaty.
- 26 CFR 1.1442-3 · -3 Tax exempt income of a foreign tax-exempt corporation.
- 26 CFR 1.1443-1 · -1 Foreign tax-exempt organizations.
- 26 CFR 1.1445-1 · -1 Withholding on dispositions of U.S. real property interests by foreign persons: In general.
- 26 CFR 1.1445-2 · -2 Situations in which withholding is not required under section 1445(a).
- 26 CFR 1.1445-3 · -3 Adjustments to amount required to be withheld pursuant to withholding certificate.
- 26 CFR 1.1445-4 · -4 Liability of agents.
- 26 CFR 1.1445-5 · -5 Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
- 26 CFR 1.1445-6 · -6 Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
- 26 CFR 1.1445-7 · -7 Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
- 26 CFR 1.1445-8 · -8 Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
- 26 CFR 1.1445-10T · -10T Special rule for Foreign governments (temporary).
- 26 CFR 1.1445-11T · -11T Special rules requiring withholding under § 1.1445-5 (temporary).
- 26 CFR 1.1446-0 · -0 Table of contents.
- 26 CFR 1.1446-1 · -1 Withholding tax on foreign partners' share of effectively connected taxable income.
- 26 CFR 1.1446-2 · -2 Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
- 26 CFR 1.1446-3 · -3 Time and manner of calculating and paying over the 1446 tax.
- 26 CFR 1.1446-4 · -4 Publicly traded partnerships.
- 26 CFR 1.1446-5 · -5 Tiered partnership structures.
- 26 CFR 1.1446-6 · -6 Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
- 26 CFR 1.1446-7 · -7 Applicability dates.
- 26 CFR 1.1446(f)-1 · (f)-1 General rules.
- 26 CFR 1.1446(f)-2 · (f)-2 Withholding on the transfer of a non-publicly traded partnership interest.
- 26 CFR 1.1446(f)-3 · (f)-3 Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee.
- 26 CFR 1.1446(f)-4 · (f)-4 Withholding on the transfer of a publicly traded partnership interest.
- 26 CFR 1.1446(f)-5 · (f)-5 Liability for failure to withhold.
- 26 CFR 1.1451-1 · -1 Tax-free covenant bonds issued before January 1, 1934.
- 26 CFR 1.1451-2 · -2 Exemptions from withholding under section 1451.
- 26 CFR 1.1461-1 · -1 Payment and returns of tax withheld.
- 26 CFR 1.1461-2 · -2 Adjustments for overwithholding or underwithholding of tax.
- 26 CFR 1.1461-3 · -3 Withholding under section 1446.
- 26 CFR 1.1462-1 · -1 Withheld tax as credit to recipient of income.
- 26 CFR 1.1463-1 · -1 Tax paid by recipient of income.
- 26 CFR 1.1464-1 · -1 Refunds or credits.
- 26 CFR 1.1471-0 · -0 Outline of regulation provisions for sections 1471 through 1474.
- 26 CFR 1.1471-1 · -1 Scope of chapter 4 and definitions.
- 26 CFR 1.1471-2 · -2 Requirement to deduct and withhold tax on withholdable payments to certain FFIs.
- 26 CFR 1.1471-3 · -3 Identification of payee.
- 26 CFR 1.1471-4 · -4 FFI agreement.
- 26 CFR 1.1471-5 · -5 Definitions applicable to section 1471.
- 26 CFR 1.1471-6 · -6 Payments beneficially owned by exempt beneficial owners.
- 26 CFR 1.1472-1 · -1 Withholding on NFFEs.
- 26 CFR 1.1473-1 · -1 Section 1473 definitions.
- 26 CFR 1.1474-1 · -1 Liability for withheld tax and withholding agent reporting.
- 26 CFR 1.1474-2 · -2 Adjustments for overwithholding or underwithholding of tax.
- 26 CFR 1.1474-3 · -3 Withheld tax as credit to beneficial owner of income.
- 26 CFR 1.1474-4 · -4 Tax paid only once.
- 26 CFR 1.1474-5 · -5 Refunds or credits.
- 26 CFR 1.1474-6 · -6 Coordination of chapter 4 with other withholding provisions.
- 26 CFR 1.1474-7 · -7 Confidentiality of information.
- 26 CFR 1.1481-1 · -1 [Reserved]
- 26 CFR 1.1502-0 · -0 Effective/applicability dates.
- 26 CFR 1.1502-1 · -1 Definitions.
- 26 CFR 1.1502-2 · -2 Computation of tax liability.
- 26 CFR 1.1502-3 · -3 Consolidated tax credits.
- 26 CFR 1.1502-4 · -4 Consolidated foreign tax credit.