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- 26 CFR 301.9100-22 · -22 Time, form, and manner of making the election under section 1101(g)(4) of the Bipartisan Budget Act of 2015 for returns filed for partnership taxable years beginning after November 2, 2015 and before January 1, 2018.
- 26 CFR 302.1 · Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644.
- 26 CFR 302.1-1 · -1 Definitions.
- 26 CFR 302.1-2 · -2 Application of regulations.
- 26 CFR 302.1-3 · -3 Protection of internal revenue prior to tax determination.
- 26 CFR 302.1-4 · -4 Computation of taxes.
- 26 CFR 302.1-5 · -5 Payment of taxes.
- 26 CFR 302.1-6 · -6 Interest and penalties.
- 26 CFR 302.1-7 · -7 Claims for credit or refund.
- 26 CFR 303.1 · Statutory provisions; section 36, Trading With the Enemy Act.
- 26 CFR 303.1-1 · -1 Definitions.
- 26 CFR 303.1-2 · -2 Application of part.
- 26 CFR 303.1-3 · -3 Protection of internal revenue prior to tax determination.
- 26 CFR 303.1-4 · -4 Computation of taxes.
- 26 CFR 303.1-5 · -5 Payment of taxes.
- 26 CFR 303.1-6 · -6 Interest and penalties.
- 26 CFR 303.1-7 · -7 Claims for refund or credit.
- 26 CFR 305.7701-1 · -1 Definition of Indian tribal government.
- 26 CFR 305.7871-1 · -1 Indian tribal governments treated as States for certain purposes.
- 26 CFR 400.1-1 · -1 Refiling of notice of tax lien.
- 26 CFR 400.2-1 · -1 Discharge of property by substitution of proceeds of sale; subordination of lien.
- 26 CFR 400.4-1 · -1 Notice required with respect to a nonjudicial sale.
- 26 CFR 400.5-1 · -1 Redemption by United States.
- 26 CFR 403.1 · Personal property seized by the Internal Revenue Service.
- 26 CFR 403.2 · Personal property seized by the Bureau of Alcohol, Tobacco and Firearms.
- 26 CFR 403.3 · Forms prescribed.
- 26 CFR 403.5 · Meaning of terms.
- 26 CFR 403.25 · Personal property subject to seizure.
- 26 CFR 403.26 · Forfeiture of seized personal property.
- 26 CFR 403.27 · Type and conditions of cost bond.
- 26 CFR 403.28 · Corporate surety bonds.
- 26 CFR 403.29 · Deposit of collateral.
- 26 CFR 403.30 · Special disposition of perishable goods.
- 26 CFR 403.35 · Laws applicable.
- 26 CFR 403.36 · Interest claimed.
- 26 CFR 403.37 · Form of the petition.
- 26 CFR 403.38 · Contents of the petition.
- 26 CFR 403.39 · Time of filing petition.
- 26 CFR 403.40 · Place of filing.
- 26 CFR 403.41 · Discontinuance of administrative proceedings.
- 26 CFR 403.42 · Return of defective petition.
- 26 CFR 403.43 · Final action.
- 26 CFR 403.44 · Acquisition for official use and sale for account of petitioner in the case of an allowed petition.
- 26 CFR 403.45 · Re-appraisal of property involved in an allowed petition.
- 26 CFR 403.50 · Rate of compensation.
- 26 CFR 403.55 · Alternative methods of sale.
- 26 CFR 403.56 · All bids on unit basis.
- 26 CFR 403.57 · Conditions of sale.
- 26 CFR 403.58 · Acceptable forms of payment.
- 26 CFR 403.59 · [Reserved]
- 26 CFR 403.60 · Purchaser entitled to bill of sale.
- 26 CFR 403.61 · Sale on open, competitive bids.
- 26 CFR 403.62 · Sale on sealed, competitive bids.
- 26 CFR 403.65 · Authority for destruction.
- 26 CFR 404.6048-1 · -1 [Reserved]
- 26 CFR 404.6334(d)-1 · (d)-1 Minimum exemption from levy for wages, salary, or other income.
- 26 CFR 420.0-1 · -1 Certain existing plans may elect new provisions.
- 26 CFR 509.101 · Introductory.
- 26 CFR 509.102 · Applicable provisions of law.
- 26 CFR 509.103 · Scope of the convention.
- 26 CFR 509.104 · Definitions.
- 26 CFR 509.105 · Industrial and commercial profits.
- 26 CFR 509.106 · Control of a United States enterprise by a Swiss enterprise.
- 26 CFR 509.107 · Income from operation of ships or aircraft.
- 26 CFR 509.108 · Dividends.
- 26 CFR 509.109 · Interest.
- 26 CFR 509.110 · Patent and copyright royalties and film rentals.
- 26 CFR 509.111 · Real property income and natural resource royalties.
- 26 CFR 509.112 · Compensation for labor or personal services.
- 26 CFR 509.113 · Government wages, salaries, and pensions.
- 26 CFR 509.114 · Private pensions and life annuities.
- 26 CFR 509.115 · Visiting professors or teachers.
- 26 CFR 509.116 · Students or apprentices.
- 26 CFR 509.117 · Dividends and interest paid by a foreign corporation.
- 26 CFR 509.118 · Credit against United States tax for Swiss tax.
- 26 CFR 509.120 · Double taxation claims.
- 26 CFR 509.121 · Beneficiaries of an estate or trust.
- 26 CFR 513.2 · Dividends.
- 26 CFR 513.3 · Interest.
- 26 CFR 513.4 · Patent and copyright royalties and film rentals.
- 26 CFR 513.5 · Natural resource royalties and real property rentals.
- 26 CFR 513.6 · Pensions and life annuities.
- 26 CFR 513.7 · Release of excess tax withheld at source.
- 26 CFR 513.8 · Addressee not actual owner.
- 26 CFR 513.9 · Information to be furnished in ordinary course.
- 26 CFR 513.10 · Beneficiaries of a domestic estate or trust.
- 26 CFR 513.11 · Refund of income tax withheld during 1951.
- 26 CFR 514.1 · Introductory.
- 26 CFR 514.2 · Dividends.
- 26 CFR 514.3 · Dividends received by addressee not actual owner.
- 26 CFR 514.4 · Interest.
- 26 CFR 514.5 · Patent and copyright royalties and film rentals.
- 26 CFR 514.6 · Private pensions and life annuities.
- 26 CFR 514.7 · Beneficiaries of a domestic estate or trust.
- 26 CFR 514.8 · Release of excess tax withheld at source.
- 26 CFR 514.9 · Refund of excess tax withheld.
- 26 CFR 514.10 · Effective date.
- 26 CFR 514.22 · Dividends received by persons not entitled to reduced rate of tax.
- 26 CFR 521.101 · Introductory.
- 26 CFR 521.102 · Applicable provisions of the Internal Revenue Code.