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- 26 CFR 2.1-15 · -15 Time for making deposits.
- 26 CFR 2.1-16 · -16 Tax liability as to earnings deposited.
- 26 CFR 2.1-17 · -17 Basis of new vessel.
- 26 CFR 2.1-18 · -18 Allocation of gain for tax purposes.
- 26 CFR 2.1-19 · -19 Requirements as to new vessels.
- 26 CFR 2.1-20 · -20 Obligation of deposits.
- 26 CFR 2.1-21 · -21 Period for construction of certain vessels.
- 26 CFR 2.1-22 · -22 Time extensions for expenditure or obligation.
- 26 CFR 2.1-23 · -23 Noncompliance with requirements.
- 26 CFR 2.1-24 · -24 Extent of tax liability.
- 26 CFR 2.1-25 · -25 Assessment and collection of deficiencies.
- 26 CFR 2.1-26 · -26 Reports by taxpayers.
- 26 CFR 2.1-27 · -27 Controlled corporation.
- 26 CFR 2.1-28 · -28 Administrative jurisdiction.
- 26 CFR 3.0 · Statutory provisions; section 607, Merchant Marine Act, 1936, as amended.
- 26 CFR 3.1 · Scope of section 607 of the Act and the regulations in this part.
- 26 CFR 3.2 · Ceiling on deposits.
- 26 CFR 3.3 · Nontaxability of deposits.
- 26 CFR 3.4 · Establishment of accounts.
- 26 CFR 3.5 · Qualified withdrawals.
- 26 CFR 3.6 · Tax treatment of qualified withdrawals.
- 26 CFR 3.7 · Tax treatment of nonqualified withdrawals.
- 26 CFR 3.8 · Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved]
- 26 CFR 3.9 · Consolidated returns. [Reserved]
- 26 CFR 3.10 · Transitional rules for existing funds.
- 26 CFR 3.11 · Definitions.
- 26 CFR 4.954-0 · -0 Introduction.
- 26 CFR 4.954-1 · -1 Foreign base company income; taxable years beginning after December 31, 1986.
- 26 CFR 4.954-2 · -2 Foreign personal holding company income; taxable years beginning after December 31, 1986.
- 26 CFR 5.6411-1 · -1 Tentative refund under claim of right adjustment.
- 26 CFR 5c.44F-1 · c.44F-1 Leases and qualified research expenses.
- 26 CFR 5c.1305-1 · c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.
- 26 CFR 5e.274-8 · e.274-8 Travel expenses of Members of Congress.
- 26 CFR 5f.103-1 · f.103-1 Obligations issued after December 31, 1982, required to be in registered form.
- 26 CFR 5f.163-1 · f.163-1 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
- 26 CFR 6a.103A-1 · a.103A-1 Interest on mortgage subsidy bonds.
- 26 CFR 6a.103A-2 · a.103A-2 Qualified mortgage bond.
- 26 CFR 6a.103A-3 · a.103A-3 Qualified veterans' mortgage bonds.
- 26 CFR 6a.6652(g)-1 · a.6652(g)-1 Failure to make return or furnish statement required under section 6039C.
- 26 CFR 7.48-1 · -1 Election to have investment credit for movie and television films determined in accordance with previous litigation.
- 26 CFR 7.48-2 · -2 Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975.
- 26 CFR 7.48-3 · -3 Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code.
- 26 CFR 7.57(d)-1 · (d)-1 Election with respect to straight line recovery of intangibles.
- 26 CFR 7.465-1 · -1 Amounts at risk with respect to activities begun prior to effective date; in general.
- 26 CFR 7.465-2 · -2 Determination of amount at risk.
- 26 CFR 7.465-3 · -3 Allocation of loss for different taxable years.
- 26 CFR 7.465-4 · -4 Insufficient records.
- 26 CFR 7.465-5 · -5 Examples.
- 26 CFR 7.936-1 · -1 Qualified possession source investment income.
- 26 CFR 7.999-1 · -1 Computation of the international boycott factor.
- 26 CFR 7.6039A-1 · A-1 Information regarding carryover basis property acquired from a decedent.
- 26 CFR 8.1 · Charitable remainder trusts.
- 26 CFR 9.1 · Investment credit—public utility property elections.
- 26 CFR 9.2 · [Reserved]
- 26 CFR 9.3 · Temporary TRASOP requirements for 1-percent additional investment credit.
- 26 CFR 11.401(a)-11 · (a)-11 Qualified joint and survivor annuities.
- 26 CFR 11.401(a)-19 · (a)-19 Nonforfeitability in case of certain withdrawals.
- 26 CFR 11.401(b)-1 · (b)-1 Certain retroactive changes in plan.
- 26 CFR 11.408(a)(2)-1 · (a)(2)-1 Trustee of individual retirement accounts.
- 26 CFR 11.410-1 · -1 Election by church to have participation, vesting, funding, etc., provisions apply.
- 26 CFR 11.410(b)-1 · (b)-1 Minimum coverage requirements.
- 26 CFR 11.412(c)-7 · (c)-7 Election to treat certain retroactive plan amendments as made on the first day of the plan year.
- 26 CFR 11.412(c)-11 · (c)-11 Election with respect to bonds.
- 26 CFR 11.412(c)-12 · (c)-12 Extension of time to make contributions to satisfy requirements of section 412.
- 26 CFR 12.3 · Investment credit, public utility property elections.
- 26 CFR 12.4 · Election of Class Life Asset Depreciation Range System (ADR).
- 26 CFR 12.7 · Election to be treated as a DISC.
- 26 CFR 12.8 · Elections with respect to net leases of real property.
- 26 CFR 12.9 · Election to postpone determination with respect to the presumption described in section 183(d).
- 26 CFR 13.0-13.9 · §§ 13.0-13.9 [Reserved]
- 26 CFR 13.10 · Distribution of money in lieu of fractional shares.
- 26 CFR 13.11 · Revocation of election to report income on the installment basis.
- 26 CFR 15.0-1 · -1 Scope of regulations in this part.
- 26 CFR 15.1-1 · -1 Elections to deduct.
- 26 CFR 15.1-2 · -2 Revocation of election to deduct.
- 26 CFR 15.1-3 · -3 Elections as to method of recapture.
- 26 CFR 15.1-4 · -4 Special rules.
- 26 CFR 15a.453-0 · a.453-0 Taxable years affected.
- 26 CFR 15a.453-1 · a.453-1 Installment method reporting for sales of real property and casual sales of personal property.
- 26 CFR 15a.453-2 · a.453-2 Installment obligations received as liquidating distribution. [Reserved]
- 26 CFR 16A.126-0 · A.126-0 Effective dates.
- 26 CFR 16A.126-1 · A.126-1 Certain cost-sharing payments—in general.
- 26 CFR 16A.126-2 · A.126-2 Section 126 elections.
- 26 CFR 16A.1255-1 · A.1255-1 General rule for treatment of gain from disposition of section 126 property.
- 26 CFR 16A.1255-2 · A.1255-2 Special rules.
- 26 CFR 18.0 · Effective date of temporary regulations under the Subchapter S Revision Act of 1982.
- 26 CFR 18.1371-1 · -1 Election to treat distributions as dividends during certain post-termination transition periods.
- 26 CFR 18.1379-1 · -1 Transitional rules on enactment.
- 26 CFR 18.1379-2 · -2 Special rules for all elections, consents, and refusals.
- 26 CFR 20.0-1 · -1 Introduction.
- 26 CFR 20.0-2 · -2 General description of tax.
- 26 CFR 20.2001-1 · -1 Valuation of adjusted taxable gifts and section 2701(d) taxable events.
- 26 CFR 20.2001-2 · -2 Valuation of adjusted taxable gifts for purposes of determining the deceased spousal unused exclusion amount of last deceased spouse.
- 26 CFR 20.2002-1 · -1 Liability for payment of tax.
- 26 CFR 20.2010-0 · -0 Table of contents.
- 26 CFR 20.2010-1 · -1 Unified credit against estate tax; in general.
- 26 CFR 20.2010-2 · -2 Portability provisions applicable to estate of a decedent survived by a spouse.
- 26 CFR 20.2010-3 · -3 Portability provisions applicable to the surviving spouse's estate.
- 26 CFR 20.2011-1 · -1 Credit for State death taxes.
- 26 CFR 20.2011-2 · -2 Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).