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- 26 CFR 1.6011-8 · -8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
- 26 CFR 1.6011-9 · -9 Syndicated conservation easement listed transactions.
- 26 CFR 1.6011-10 · -10 Micro-captive listed transaction.
- 26 CFR 1.6011-11 · -11 Micro-captive transaction of interest.
- 26 CFR 1.6011-15 · -15 Charitable remainder annuity trust listed transaction.
- 26 CFR 1.6011-18 · -18 Certain partnership related-party basis adjustment transactions as transactions of interest.
- 26 CFR 1.6012-1 · -1 Individuals required to make returns of income.
- 26 CFR 1.6012-2 · -2 Corporations required to make returns of income.
- 26 CFR 1.6012-3 · -3 Returns by fiduciaries.
- 26 CFR 1.6012-4 · -4 Miscellaneous returns.
- 26 CFR 1.6012-5 · -5 Composite return in lieu of specified form.
- 26 CFR 1.6012-6 · -6 Returns by political organizations.
- 26 CFR 1.6013-1 · -1 Joint returns.
- 26 CFR 1.6013-2 · -2 Joint return after filing separate return.
- 26 CFR 1.6013-3 · -3 Treatment of joint return after death of either spouse.
- 26 CFR 1.6013-4 · -4 Applicable rules.
- 26 CFR 1.6013-6 · -6 Election to treat nonresident alien individual as resident of the United States.
- 26 CFR 1.6013-7 · -7 Joint return for year in which nonresident alien becomes resident of the United States.
- 26 CFR 1.6014-1 · -1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
- 26 CFR 1.6014-2 · -2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
- 26 CFR 1.6015-0 · -0 Table of contents.
- 26 CFR 1.6015-1 · -1 Relief from joint and several liability on a joint return.
- 26 CFR 1.6015-2 · -2 Relief from liability applicable to all qualifying joint filers.
- 26 CFR 1.6015-3 · -3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
- 26 CFR 1.6015-4 · -4 Equitable relief.
- 26 CFR 1.6015-5 · -5 Time and manner for requesting relief.
- 26 CFR 1.6015-6 · -6 Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
- 26 CFR 1.6015-7 · -7 Tax Court review.
- 26 CFR 1.6015-8 · -8 Applicable liabilities.
- 26 CFR 1.6015-9 · -9 Effective date.
- 26 CFR 1.6016-1 · -1 Declarations of estimated income tax by corporations.
- 26 CFR 1.6016-2 · -2 Contents of declaration of estimated tax.
- 26 CFR 1.6016-3 · -3 Amendment of declaration.
- 26 CFR 1.6016-4 · -4 Short taxable year.
- 26 CFR 1.6017-1 · -1 Self-employment tax returns.
- 26 CFR 1.6031(a)-1 · (a)-1 Return of partnership income.
- 26 CFR 1.6031(b)-1T · (b)-1T Statements to partners (temporary).
- 26 CFR 1.6031(b)-2T · (b)-2T REMIC reporting requirements (temporary). [Reserved]
- 26 CFR 1.6031(c)-1T · (c)-1T Nominee reporting of partnership information (temporary).
- 26 CFR 1.6031(c)-2T · (c)-2T Nominee reporting of REMIC information (temporary). [Reserved]
- 26 CFR 1.6032-1 · -1 Returns of banks with respect to common trust funds.
- 26 CFR 1.6033-1 · -1 Returns by exempt organizations; taxable years beginning before January 1, 1970.
- 26 CFR 1.6033-2 · -2 Returns by exempt organizations and returns by certain nonexempt organizations.
- 26 CFR 1.6033-3 · -3 Additional provisions relating to private foundations.
- 26 CFR 1.6033-4 · -4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
- 26 CFR 1.6033-5 · -5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
- 26 CFR 1.6033-6 · -6 Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
- 26 CFR 1.6034-1 · -1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
- 26 CFR 1.6035-0 · -0 Table of contents.
- 26 CFR 1.6035-1 · -1 Basis information to persons acquiring property from decedent.
- 26 CFR 1.6035-2 · -2 Transitional relief.
- 26 CFR 1.6036-1 · -1 Notice of qualification as executor or receiver.
- 26 CFR 1.6037-1 · -1 Return of electing small business corporation.
- 26 CFR 1.6037-2 · -2 Required use of electronic form for income tax returns of electing small business corporations.
- 26 CFR 1.6038-1 · -1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
- 26 CFR 1.6038-2 · -2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
- 26 CFR 1.6038-3 · -3 Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
- 26 CFR 1.6038-4 · -4 Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group.
- 26 CFR 1.6038-5 · -5 Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes.
- 26 CFR 1.6038A-0 · A-0 Table of contents.
- 26 CFR 1.6038A-1 · A-1 General requirements and definitions.
- 26 CFR 1.6038A-2 · A-2 Requirement of return.
- 26 CFR 1.6038A-3 · A-3 Record maintenance.
- 26 CFR 1.6038A-4 · A-4 Monetary penalty.
- 26 CFR 1.6038A-5 · A-5 Authorization of agent.
- 26 CFR 1.6038A-6 · A-6 Failure to furnish information.
- 26 CFR 1.6038A-7 · A-7 Noncompliance.
- 26 CFR 1.6038B-1 · B-1 Reporting of certain transfers to foreign corporations.
- 26 CFR 1.6038B-1T · B-1T Reporting of certain transactions to foreign corporations (temporary).
- 26 CFR 1.6038B-2 · B-2 Reporting of certain transfers to foreign partnerships.
- 26 CFR 1.6038D-0 · D-0 Outline of regulation provisions.
- 26 CFR 1.6038D-1 · D-1 Reporting with respect to specified foreign financial assets, definition of terms.
- 26 CFR 1.6038D-2 · D-2 Requirement to report specified foreign financial assets.
- 26 CFR 1.6038D-3 · D-3 Specified foreign financial assets.
- 26 CFR 1.6038D-4 · D-4 Information required to be reported.
- 26 CFR 1.6038D-5 · D-5 Valuation guidelines.
- 26 CFR 1.6038D-6 · D-6 Specified domestic entities.
- 26 CFR 1.6038D-7 · D-7 Exceptions from the reporting of certain assets under section 6038D.
- 26 CFR 1.6038D-8 · D-8 Penalties for failure to disclose.
- 26 CFR 1.6039-1 · -1 Returns required in connection with certain options.
- 26 CFR 1.6039-2 · -2 Statements to persons with respect to whom information is reported.
- 26 CFR 1.6039I-1 · I-1 Reporting of certain employer-owned life insurance contracts.
- 26 CFR 1.6041-1 · -1 Return of information as to payments of $600 or more.
- 26 CFR 1.6041-2 · -2 Return of information as to payments to employees.
- 26 CFR 1.6041-3 · -3 Payments for which no return of information is required under section 6041.
- 26 CFR 1.6041-4 · -4 Foreign-related items and other exceptions.
- 26 CFR 1.6041-5 · -5 Information as to actual owner.
- 26 CFR 1.6041-6 · -6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
- 26 CFR 1.6041-7 · -7 Magnetic media requirement.
- 26 CFR 1.6041-8 · -8 Cross-reference to penalties.
- 26 CFR 1.6041-9 · -9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
- 26 CFR 1.6041-10 · -10 Return of information as to payments of winnings from bingo, keno, and slot machine play.
- 26 CFR 1.6041A-1 · A-1 Returns regarding payments of remuneration for services and certain direct sales.
- 26 CFR 1.6042-1 · -1 Return of information as to dividends paid in calendar years before 1963.
- 26 CFR 1.6042-2 · -2 Returns of information as to dividends paid.
- 26 CFR 1.6042-3 · -3 Dividends subject to reporting.
- 26 CFR 1.6042-4 · -4 Statements to recipients of dividend payments.
- 26 CFR 1.6042-5 · -5 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
- 26 CFR 1.6043-1 · -1 Return regarding corporate dissolution or liquidation.
- 26 CFR 1.6043-2 · -2 Return of information respecting distributions in liquidation.