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- 26 CFR 1.7519-0T · -0T Table of contents (temporary).
- 26 CFR 1.7519-1T · -1T Required payments for entities electing not to have required year (temporary).
- 26 CFR 1.7519-2T · -2T Required payments—procedures and administration (temporary).
- 26 CFR 1.7519-3T · -3T Effective date (temporary).
- 26 CFR 1.7520-1 · -1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
- 26 CFR 1.7520-2 · -2 Valuation of charitable interests.
- 26 CFR 1.7520-3 · -3 Limitation on the application of section 7520.
- 26 CFR 1.7520-4 · -4 Transitional rules.
- 26 CFR 1.7701-1 · -1 Definitions; spouse, husband and wife, husband, wife, marriage.
- 26 CFR 1.7701(l)-0 · (l)-0 Table of contents.
- 26 CFR 1.7701(l)-1 · (l)-1 Conduit financing arrangements.
- 26 CFR 1.7701(l)-3 · (l)-3 Recharacterizing financing arrangements involving fast-pay stock.
- 26 CFR 1.7701(l)-4 · (l)-4 Rules regarding inversion transactions.
- 26 CFR 1.7702-0 · -0 Table of contents.
- 26 CFR 1.7702-2 · -2 Attained age of the insured under a life insurance contract.
- 26 CFR 1.7702B-1 · B-1 Consumer protection provisions.
- 26 CFR 1.7702B-2 · B-2 Special rules for pre-1997 long-term care insurance contracts.
- 26 CFR 1.7703-1 · -1 Determination of marital status.
- 26 CFR 1.7704-1 · -1 Publicly traded partnerships.
- 26 CFR 1.7704-2 · -2 Transition provisions.
- 26 CFR 1.7704-3 · -3 Qualifying income.
- 26 CFR 1.7704-4 · -4 Qualifying income—mineral and natural resources.
- 26 CFR 1.7872-1 - 1.7872-4 · §§ 1.7872-1-1.7872-4 [Reserved]
- 26 CFR 1.7872-5 · -5 Exempted loans.
- 26 CFR 1.7872-5T · -5T Exempted loans (temporary).
- 26 CFR 1.7872-15 · -15 Split-dollar loans.
- 26 CFR 1.7872-16 · -16 Loans to an exchange facilitator under § 1.468B-6.
- 26 CFR 1.7874-1 · -1 Disregard of affiliate-owned stock.
- 26 CFR 1.7874-2 · -2 Surrogate foreign corporation.
- 26 CFR 1.7874-3 · -3 Substantial business activities.
- 26 CFR 1.7874-4 · -4 Disregard of certain stock related to the domestic entity acquisition.
- 26 CFR 1.7874-5 · -5 Effect of certain transfers of stock related to the acquisition.
- 26 CFR 1.7874-6 · -6 Stock transferred by members of the EAG.
- 26 CFR 1.7874-7 · -7 Disregard of certain stock attributable to passive assets.
- 26 CFR 1.7874-8 · -8 Disregard of certain stock attributable to serial acquisitions.
- 26 CFR 1.7874-9 · -9 Disregard of certain stock in third-country transactions.
- 26 CFR 1.7874-10 · -10 Disregard of certain distributions.
- 26 CFR 1.7874-11 · -11 Rules regarding inversion gain.
- 26 CFR 1.7874-12 · -12 Definitions.
- 26 CFR 1.9000-1 · -1 Statutory provisions.
- 26 CFR 1.9000-2 · -2 Effect of repeal in general.
- 26 CFR 1.9000-3 · -3 Requirement of statement showing increase in tax liability.
- 26 CFR 1.9000-4 · -4 Form and content of statement.
- 26 CFR 1.9000-5 · -5 Effect of filing statement.
- 26 CFR 1.9000-6 · -6 Provisions for the waiver of interest.
- 26 CFR 1.9000-7 · -7 Provisions for estimated tax.
- 26 CFR 1.9000-8 · -8 Extension of time for making certain payments.
- 26 CFR 1.9001 · Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.
- 26 CFR 1.9001-1 · -1 Change from retirement to straight-line method of computing depreciation.
- 26 CFR 1.9001-2 · -2 Basis adjustments for taxable years beginning on or after 1956 adjustment date.
- 26 CFR 1.9001-3 · -3 Basis adjustments for taxable years between changeover date and 1956 adjustment date.
- 26 CFR 1.9001-4 · -4 Adjustments required in computing excess-profits credit.
- 26 CFR 1.9002 · Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
- 26 CFR 1.9002-1 · -1 Purpose, applicability, and definitions.
- 26 CFR 1.9002-2 · -2 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
- 26 CFR 1.9002-3 · -3 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
- 26 CFR 1.9002-4 · -4 Election to pay net increase in tax in installments.
- 26 CFR 1.9002-5 · -5 Special rules relating to interest.
- 26 CFR 1.9002-6 · -6 Acquiring corporation.
- 26 CFR 1.9002-7 · -7 Statute of limitations.
- 26 CFR 1.9002-8 · -8 Manner of exercising elections.
- 26 CFR 1.9003 · Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
- 26 CFR 1.9003-1 · -1 Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.
- 26 CFR 1.9003-2 · -2 Effect of election.
- 26 CFR 1.9003-3 · -3 Statutes of limitation.
- 26 CFR 1.9003-4 · -4 Manner of exercising election.
- 26 CFR 1.9003-5 · -5 Terms; applicability of other laws.
- 26 CFR 1.9004 · Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
- 26 CFR 1.9004-1 · -1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.
- 26 CFR 1.9004-2 · -2 Effect of election.
- 26 CFR 1.9004-3 · -3 Statutes of limitation.
- 26 CFR 1.9004-4 · -4 Manner of exercising election.
- 26 CFR 1.9004-5 · -5 Terms; applicability of other laws.
- 26 CFR 1.9005 · Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
- 26 CFR 1.9005-1 · -1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
- 26 CFR 1.9005-2 · -2 Effect of election.
- 26 CFR 1.9005-3 · -3 Statutes of limitation.
- 26 CFR 1.9005-4 · -4 Manner of exercising election.
- 26 CFR 1.9005-5 · -5 Terms; applicability of other laws.
- 26 CFR 1.9006 · Statutory provisions; Tax Reform Act of 1969.
- 26 CFR 1.9006-1 · -1 Interest and penalties in case of certain taxable years.
- 26 CFR 1.9101-1 · -1 Permission to submit information required by certain returns and statements on magnetic tape.
- 26 CFR 1.9200-1 · -1 Deduction for motor carrier operating authority.
- 26 CFR 1.9200-2 · -2 Manner of taking deduction.
- 26 CFR 1.9300-1 · -1 Reduction in taxable income for housing displaced individuals.
- 26 CFR 2.1 · Statutory provisions; sections 511 and 905, Merchant Marine Act, 1936, and related statutes.
- 26 CFR 2.1-1 · -1 Definitions.
- 26 CFR 2.1-2 · -2 Scope of section 511 of the Act and the regulations in this part.
- 26 CFR 2.1-3 · -3 Requirements as to vessel operations.
- 26 CFR 2.1-4 · -4 Application to establish fund.
- 26 CFR 2.1-5 · -5 Tentative authorization to establish fund.
- 26 CFR 2.1-6 · -6 Establishment of fund.
- 26 CFR 2.1-7 · -7 Circumstances permitting reimbursement from a construction reserve fund.
- 26 CFR 2.1-8 · -8 Investment of funds in securities.
- 26 CFR 2.1-9 · -9 Valuation of securities in fund.
- 26 CFR 2.1-10 · -10 Withdrawals from fund.
- 26 CFR 2.1-11 · -11 Time deposits.
- 26 CFR 2.1-12 · -12 Election as to nonrecognition of gain.
- 26 CFR 2.1-13 · -13 Deposit of proceeds of sales or indemnities.
- 26 CFR 2.1-14 · -14 Deposit of earnings and receipts.