CFR /  Title 26  /  Part 1: Income Taxes

Section No.	Description
Section 1.0-1	Income tax on individuals
Section 1.1-1	Limitation on tax
Section 1.1-2	Change in rates applicable to taxable year
Section 1.1-3	Tax in case of joint return of husband and wife or the return of a surviving spouse
Section 1.2-1	Definitions and special rules
Section 1.2-2	Application of optional tax
Section 1.3-1	Number of exemptions
Section 1.4-1	Elections
Section 1.4-2	Husband and wife filing separate returns
Section 1.4-3	Short taxable year caused by death
Section 1.4-4	Tax on corporations
Section 1.11-1	Changes in rate during a taxable year
Section 1.15-1	Expenses for household and dependent care services necessary for gainful employment
Section 1.21-1	Limitations on amount creditable
Section 1.21-2	Special rules applicable to married taxpayers
Section 1.21-3	Payments to certain related individuals
Section 1.21-4	Residential energy credit
Section 1.23-1	Definitions
Section 1.23-2	Special rules
Section 1.23-3	Performance and quality standards
Section 1.23-4	Certification procedures
Section 1.23-5	Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources
Section 1.23-6	Qualified mortgage credit certificate
Section 1.25-3	Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents
Section 1.28-0	Credit for clinical testing expenses for certain drugs for rare diseases or conditions
Section 1.28-1	Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle
Section 1.30-1	Credit for tax withheld on wages
Section 1.31-1	Credit for ``special refunds'' of employee social security tax
Section 1.31-2	Earned income credit for taxable years beginning after December 31, 1978
Section 1.32-2	Eligibility requirements after denial of the earned income credit
Section 1.32-3	Special rule for owners of certain business entities
Section 1.34-1	Partially tax-exempt interest received by individuals
Section 1.35-1	Taxpayers not entitled to credit
Section 1.35-2	General rules for the credit for the elderly
Section 1.37-1	Credit for individuals age 65 or over
Section 1.37-2	Credit for individuals under age 65 who have public retirement system income
Section 1.37-3	Investment in certain depreciable property
Section 1.38-1	Questions and answers relating to the meaning of the term ``qualified mixture'' in section 40(b)(1)
Section 1.40-1	Table of contents
Section 1.41-0	Credit for increasing research activities
Section 1.41-1	Qualified research expenses
Section 1.41-2	Base amount for taxable years beginning on or after January 3, 2001
Section 1.41-3	Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003
Section 1.41-4	Basic research for taxable years beginning after December 31, 1986
Section 1.41-5	Aggregation of expenditures
Section 1.41-6	Special rules
Section 1.41-7	Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008
Section 1.41-8	Alternative simplified credit
Section 1.41-9	Table of contents
Section 1.42-0	Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit
Section 1.42-1	Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than
Section 1.42-2	Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to
Section 1.42-3	Application of not-for-profit rules of section 183 to low-income housing credit activities
Section 1.42-4	Monitoring compliance with low-income housing credit requirements
Section 1.42-5	Buildings qualifying for carryover allocations
Section 1.42-6	Substantially bond-financed buildings
Section 1.42-7	Election of appropriate percentage month
Section 1.42-8	For use by the general public
Section 1.42-9	Utility allowances
Section 1.42-10	Provision of services
Section 1.42-11	Effective dates and transitional rules
Section 1.42-12	Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions
Section 1.42-13	Allocation rules for post-2000 State housing credit ceiling amount
Section 1.42-14	Available unit rule
Section 1.42-15	Eligible basis reduced by federal grants
Section 1.42-16	Qualified allocation plan
Section 1.42-17	Qualified contracts
Section 1.42-18	Table of contents
Section 1.43-0	The enhanced oil recovery credit--general rules
Section 1.43-1	Qualified enhanced oil recovery project
Section 1.43-2	Certification
Section 1.43-3	Qualified enhanced oil recovery costs
Section 1.43-4	At-risk limitation
Section 1.43-5	Election out of section 43
Section 1.43-6	Effective date of regulations
Section 1.43-7	Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977
Section 1.44-1	Property to which credit for purchase of new principal residence applies
Section 1.44-2	Certificate by seller
Section 1.44-3	Recapture for certain dispositions
Section 1.44-4	Definitions
Section 1.44-5	Determination of amount
Section 1.46-1	Carryback and carryover of unused credit
Section 1.46-2	Qualified investment
Section 1.46-3	Limitations with respect to certain persons
Section 1.46-4	Qualified progress expenditures
Section 1.46-5	Limitation in case of certain regulated companies
Section 1.46-6	Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc
Section 1.46-7	Requirements for taxpayers electing additional one-percent investment credit (TRASOP's)
Section 1.46-8	Requirements for taxpayers electing an extra one-half percent additional investment credit
Section 1.46-9	Commuter highway vehicles
Section 1.46-11	Recomputation of credit allowed by section 38
Section 1.47-1	Exceptions to the application of Sec
Section 1.47-3	Electing small business corporation
Section 1.47-4	Estates and trusts
Section 1.47-5	Partnerships
Section 1.47-6	Definition of section 38 property
Section 1.48-1	New section 38 property
Section 1.48-2	Used section 38 property
Section 1.48-3	Election of lessor of new section 38 property to treat lessee as purchaser
Section 1.48-4	Electing small business corporations
Section 1.48-5	Estates and trusts
Section 1.48-6	Definition of energy property
Section 1.48-9	Single purpose agricultural or horticultural structures
Section 1.48-10	Qualified rehabilitated building; expenditures incurred before January 1, 1982
Section 1.48-11	Qualified rehabilitated building; expenditures incurred after December 31, 1981
Section 1.48-12	Restoration of credit
Section 1.50-1	Amount of credit
Section 1.51-1	Trades or businesses that are under common control
Section 1.52-1	Adjustments for acquisitions and dispositions
Section 1.52-2	Limitations with respect to certain persons
Section 1.52-3	Limitation based on amount of tax
Section 1.53-1	Carryback and carryover of unused credit
Section 1.53-2	Separate rule for pass-through of jobs credit
Section 1.53-3	Alternative minimum taxable income
Section 1.55-1	Table of contents to Sec
Section 1.56-0	Adjustment for the book income of corporations
Section 1.56-1	Scope
Section 1.57-0	Items of tax preference defined
Section 1.57-1	Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976
Section 1.57-4	Records to be kept
Section 1.57-5	Minimum tax exemption
Section 1.58-1	General rules for conduit entities; partnerships and partners
Section 1.58-2	Estates and trusts
Section 1.58-3	Electing small business corporations
Section 1.58-4	Common trust funds
Section 1.58-5	Regulated investment companies; real estate investment trusts
Section 1.58-6	Tax preferences attributable to foreign sources; preferences other than capital gains and stock options
Section 1.58-7	Capital gains and stock options
Section 1.58-8	Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987
Section 1.58-9	Optional 10-year writeoff of certain tax preferences
Section 1.59-1	OMB Control numbers
Section 1.61-1	Compensation for services, including fees, commissions, and similar items
Section 1.61-2	Gross income derived from business
Section 1.61-3	Gross income of farmers
Section 1.61-4	Allocations by cooperative associations; per-unit retain certificates--tax treatment as to cooperatives and patrons
Section 1.61-5	Gains derived from dealings in property
Section 1.61-6	Interest
Section 1.61-7	Rents and royalties
Section 1.61-8	Dividends
Section 1.61-9	Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts
Section 1.61-10	Pensions
Section 1.61-11	Income from discharge of indebtedness
Section 1.61-12	Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or
Section 1.61-13	Miscellaneous items of gross income
Section 1.61-14	Options received as payment of income
Section 1.61-15	Taxation of fringe benefits
Section 1.61-21	Taxation of split-dollar life insurance arrangements
Section 1.61-22	Adjusted gross income
Section 1.62-1	Reimbursements and other expense allowance arrangements
Section 1.62-2	Change of treatment with respect to the zero bracket amount and itemized deductions
Section 1.63-1	Cross reference
Section 1.63-2	Treatment of community income
Section 1.66-1	Treatment of community income where spouses live apart
Section 1.66-2	Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not
Section 1.66-3	Request for relief from the Federal income tax liability resulting from the operation of community property law
Section 1.66-4	Effective date
Section 1.66-5	Allocation of expenses by real estate mortgage investment conduits
Section 1.67-3	Costs paid or incurred by estates or non-grantor trusts
Section 1.67-4	Alimony and separate maintenance payments; income to wife or former wife
Section 1.71-1	Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939
Section 1.71-2	Introduction
Section 1.72-1	Applicability of section
Section 1.72-2	Excludable amounts not income
Section 1.72-3	Exclusion ratio
Section 1.72-4	Expected return
Section 1.72-5	Investment in the contract
Section 1.72-6	Adjustment in investment where a contract contains a refund feature
Section 1.72-7	Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee
Section 1.72-8	Tables
Section 1.72-9	Effect of transfer of contracts on investment in the contract
Section 1.72-10	Amounts not received as annuity payments
Section 1.72-11	Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract
Section 1.72-12	Special rule for employee contributions recoverable in three years
Section 1.72-13	Exceptions from application of principles of section 72
Section 1.72-14	Applicability of section 72 to accident or health plans
Section 1.72-15	Life insurance contracts purchased under qualified employee plans
Section 1.72-16	Special rules applicable to owner-employees
Section 1.72-17	Treatment of certain total distributions with respect to self-employed individuals
Section 1.72-18	Services of child
Section 1.73-1	Prizes and awards
Section 1.74-1	Treatment of bond premiums in case of dealers in tax-exempt securities
Section 1.75-1	Election to consider Commodity Credit Corporation loans as income
Section 1.77-1	Effect of election to consider commodity credit loans as income
Section 1.77-2	Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit
Section 1.78-1	Group-term life insurance--definitions of certain terms
Section 1.79-0	Group-term life insurance--general rules
Section 1.79-1	Exceptions to the rule of inclusion
Section 1.79-2	Determination of amount equal to cost of group-term life insurance
Section 1.79-3	Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment
Section 1.82-1	Property transferred in connection with the performance of services
Section 1.83-1	Election to include in gross income in year of transfer
Section 1.83-2	Meaning and use of certain terms
Section 1.83-3	Special rules
Section 1.83-4	Restrictions that will never lapse
Section 1.83-5	Deduction by employer
Section 1.83-6	Taxation of nonqualified stock options
Section 1.83-7	Applicability of section and transitional rules
Section 1.83-8	Transfer of appreciated property to political organizations
Section 1.84-1	Unemployment compensation
Section 1.85-1	Nuclear decommissioning costs
Section 1.88-1	Exclusion from gross income of proceeds of life insurance contracts payable by reason of death
Section 1.101-1	Employees' death benefits
Section 1.101-2	Interest payments
Section 1.101-3	Payment of life insurance proceeds at a date later than death
Section 1.101-4	Alimony, etc
Section 1.101-5	Effective date
Section 1.101-6	Mortality table used to determine exclusion for deferred payments of life insurance proceeds
Section 1.101-7	Gifts and inheritances
Section 1.102-1	Interest upon obligations of a State, territory, etc
Section 1.103-1	Dividends from shares and stock of Federal agencies or instrumentalities
Section 1.103-2	Interest upon notes secured by mortgages executed to Federal agencies or instrumentalities
Section 1.103-3	Interest upon United States obligations
Section 1.103-4	Treasury bond exemption in the case of trusts or partnerships
Section 1.103-5	Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in
Section 1.103-6	Industrial development bonds
Section 1.103-7	Interest on bonds to finance certain exempt facilities
Section 1.103-8	Interest on bonds to finance industrial parks
Section 1.103-9	Exemption for certain small issues of industrial development bonds
Section 1.103-10	Bonds held by substantial users
Section 1.103-11	Obligations of certain volunteer fire departments
Section 1.103-16	Compensation for injuries or sickness
Section 1.104-1	Amounts attributable to employer contributions
Section 1.105-1	Amounts expended for medical care
Section 1.105-2	Payments unrelated to absence from work
Section 1.105-3	Accident and health plans
Section 1.105-5	Self-insured medical reimbursement plan
Section 1.105-11	Contributions by employer to accident and health plans
Section 1.106-1	Rental value of parsonages
Section 1.107-1	Acquisition of indebtedness by a person related to the debtor
Section 1.108-2	Intercompany losses and deductions
Section 1.108-3	Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code
Section 1.108-4	Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
Section 1.108-5	Limitations on the exclusion of income from the discharge of qualified real property business indebtedness
Section 1.108-6	Reduction of attributes
Section 1.108-7	Indebtedness satisfied by partnership interest
Section 1.108-8	Exclusion from gross income of lessor of real property of value of improvements erected by lessee
Section 1.109-1	Qualified lessee construction allowances
Section 1.110-1	Recovery of certain items previously deducted or credited
Section 1.111-1	Combat zone compensation of members of the Armed Forces
Section 1.112-1	Mustering-out payments for members of the Armed Forces
Section 1.113-1	Exclusion of amounts received as a scholarship or fellowship grant
Section 1.117-1	Limitations
Section 1.117-2	Definitions
Section 1.117-3	Items not considered as scholarships or fellowship grants
Section 1.117-4	Federal grants requiring future service as a Federal employee
Section 1.117-5	Contributions to the capital of a corporation
Section 1.118-1	Contribution in aid of construction
Section 1.118-2	Meals and lodging furnished for the convenience of the employer
Section 1.119-1	Statutory subsistence allowance received by police
Section 1.120-1	Notice of application for recognition of status of qualified group legal services plan
Section 1.120-3	Exclusion of gain from sale or exchange of a principal residence
Section 1.121-1	Limitations
Section 1.121-2	Reduced maximum exclusion for taxpayers failing to meet certain requirements
Section 1.121-3	Special rules
Section 1.121-4	Suspension of 5-year period for certain members of the uniformed services and Foreign Service
Section 1.121-5	Applicable rules relating to certain reduced uniformed services retirement pay
Section 1.122-1	Exclusion of insurance proceeds for reimbursement of certain living expenses
Section 1.123-1	Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans
Section 1.125-3	Permitted election changes
Section 1.125-4	Amounts received under a qualified educational assistance program
Section 1.127-1	Qualified educational assistance program
Section 1.127-2	Outline of regulations under section 132
Section 1.132-0	Exclusion from gross income for certain fringe benefits
Section 1.132-1	No-additional-cost services
Section 1.132-2	Qualified employee discounts
Section 1.132-3	Line of business limitation
Section 1.132-4	Working condition fringes
Section 1.132-5	De minimis fringes
Section 1.132-6	Employer-operated eating facilities
Section 1.132-7	Fringe benefit nondiscrimination rules
Section 1.132-8	Qualified transportation fringes
Section 1.132-9	OMB Control numbers
Section 1.141-0	Definitions and rules of general application
Section 1.141-1	Private activity bond tests
Section 1.141-2	Definition of private business use
Section 1.141-3	Private security or payment test
Section 1.141-4	Private loan financing test
Section 1.141-5	Allocation and accounting rules
Section 1.141-6	Special rules for output facilities
Section 1.141-7	Unrelated or disproportionate use test
Section 1.141-9	Coordination with volume cap
Section 1.141-10	Acquisition of nongovernmental output property
Section 1.141-11	Remedial actions
Section 1.141-12	Refunding issues
Section 1.141-13	Anti-abuse rules
Section 1.141-14	Effective dates
Section 1.141-15	Effective dates for qualified private activity bond provisions
Section 1.141-16	Table of contents
Section 1.142-0	Exempt facility bonds
Section 1.142-1	Remedial actions
Section 1.142-2	Refunding Issues
Section 1.142-3	Use of proceeds to provide a facility
Section 1.142-4	Table of contents
Section 1.144-0	Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds
Section 1.144-1	Remedial actions
Section 1.144-2	Table of contents
Section 1.145-0	Qualified 501(c)(3) bonds
Section 1.145-1	Application of private activity bond regulations
Section 1.145-2	Table of contents
Section 1.147-0	Other requirements applicable to certain private activity bonds
Section 1.147-1	Remedial actions
Section 1.147-2	Scope and table of contents
Section 1.148-0	Definitions and elections
Section 1.148-1	General arbitrage yield restriction rules
Section 1.148-2	General arbitrage rebate rules
Section 1.148-3	Yield on an issue of bonds
Section 1.148-4	Yield and valuation of investments
Section 1.148-5	General allocation and accounting rules
Section 1.148-6	Spending exceptions to the rebate requirement
Section 1.148-7	Small issuer exception to rebate requirement
Section 1.148-8	Arbitrage rules for refunding issues
Section 1.148-9	Anti-abuse rules and authority of Commissioner
Section 1.148-10	Effective/applicability dates
Section 1.148-11	Definitions
Section 1.150-1	Proceeds of bonds used for reimbursement
Section 1.150-2	Change in use of facilities financed with tax-exempt private activity bonds
Section 1.150-4	Filing notices and elections
Section 1.150-5	Deductions for personal exemptions
Section 1.151-1	Additional exemptions for dependents
Section 1.151-2	Definitions
Section 1.151-3	Amount of deduction for each exemption under section 151
Section 1.151-4	General definition of a dependent
Section 1.152-1	Rules relating to general definition of dependent
Section 1.152-2	Multiple support agreements
Section 1.152-3	Special rule for a child of divorced or separated parents or parents who live apart
Section 1.152-4	Determination of marital status
Section 1.153-1	Statutory provisions; cross references
Section 1.154	Allowance of deductions
Section 1.161-1	Business expenses
Section 1.162-1	Traveling expenses
Section 1.162-2	Materials and supplies
Section 1.162-3	Repairs
Section 1.162-4	Expenses for education
Section 1.162-5	Compensation for personal services
Section 1.162-7	Treatment of excessive compensation
Section 1.162-8	Bonuses to employees
Section 1.162-9	Certain employee benefits
Section 1.162-10	Rentals
Section 1.162-11	Expenses of farmers
Section 1.162-12	Depositors' guaranty fund
Section 1.162-13	Expenditures for advertising or promotion of good will
Section 1.162-14	Contributions, dues, etc
Section 1.162-15	Cross reference
Section 1.162-16	Reporting and substantiation of certain business expenses of employees
Section 1.162-17	Illegal bribes and kickbacks
Section 1.162-18	Capital contributions to Federal National Mortgage Association
Section 1.162-19	Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc
Section 1.162-20	Fines and penalties
Section 1.162-21	Treble damage payments under the antitrust laws
Section 1.162-22	Travel expenses of state legislators
Section 1.162-24	Deductions with respect to noncash fringe benefits
Section 1.162-25	Certain employee remuneration in excess of $1,000,000
Section 1.162-27	Allocation of costs to lobbying activities
Section 1.162-28	Influencing legislation
Section 1.162-29	The $500,000 deduction limitation for remuneration provided by certain health insurance providers
Section 1.162-31	Expenses paid or incurred for lodging when not traveling away from home
Section 1.162-32	Interest deduction in general
Section 1.163-1	Installment purchases where interest charge is not separately stated
Section 1.163-2	Deduction for discount on bond issued on or before May 27, 1969
Section 1.163-3	Deduction for original issue discount on certain obligations issued after May 27, 1969
Section 1.163-4	Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form
Section 1.163-5	Deduction for OID on certain debt instruments
Section 1.163-7	Allocation of certain prepaid qualified mortgage insurance premiums
Section 1.163-11	Deduction of original issue discount on instrument held by related foreign person
Section 1.163-12	Treatment of bond issuance premium
Section 1.163-13	Deduction for taxes
Section 1.164-1	Deduction denied in case of certain taxes
Section 1.164-2	Definitions and special rules
Section 1.164-3	Taxes for local benefits
Section 1.164-4	Certain retail sales taxes and gasoline taxes
Section 1.164-5	Apportionment of taxes on real property between seller and purchaser
Section 1.164-6	Taxes of shareholder paid by corporation
Section 1.164-7	Payments for municipal services in atomic energy communities
Section 1.164-8	Losses
Section 1.165-1	Obsolescence of nondepreciable property
Section 1.165-2	Demolition of buildings
Section 1.165-3	Decline in value of stock
Section 1.165-4	Worthless securities
Section 1.165-5	Farming losses
Section 1.165-6	Casualty losses
Section 1.165-7	Theft losses
Section 1.165-8	Sale of residential property
Section 1.165-9	Wagering losses
Section 1.165-10	Election in respect of losses attributable to a disaster
Section 1.165-11	Denial of deduction for losses on registration-required obligations not in registered form
Section 1.165-12	Bad debts
Section 1.166-1	Evidence of worthlessness
Section 1.166-2	Partial or total worthlessness
Section 1.166-3	Reserve for bad debts
Section 1.166-4	Nonbusiness debts
Section 1.166-5	Sale of mortgaged or pledged property
Section 1.166-6	Worthless bonds issued by an individual
Section 1.166-7	Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976
Section 1.166-8	Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning
Section 1.166-9	Reserve for guaranteed debt obligations
Section 1.166-10	Special rules
Section 1.168-5	Amortization of pollution control facilities
Section 1.169-1	Definitions
Section 1.169-2	Amortizable basis
Section 1.169-3	Time and manner of making elections
Section 1.169-4	OMB Control numbers
Section 1.170-0	Charitable, etc
Section 1.170-1	Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969)
Section 1.170-2	Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969)
Section 1.170-3	Bond premium
Section 1.171-1	Amortization of bond premium
Section 1.171-2	Special rules for certain bonds
Section 1.171-3	Election to amortize bond premium on taxable bonds
Section 1.171-4	Effective date and transition rules
Section 1.171-5	Net operating loss deduction
Section 1.172-1	Net operating loss in case of a corporation
Section 1.172-2	Net operating loss in case of a taxpayer other than a corporation
Section 1.172-3	Net operating loss carrybacks and net operating loss carryovers
Section 1.172-4	Taxable income which is subtracted from net operating loss to determine carryback or carryover
Section 1.172-5	Illustration of net operating loss carrybacks and carryovers
Section 1.172-6	Joint return by husband and wife
Section 1.172-7	Net operating loss carryovers for regulated transportation corporations
Section 1.172-8	Election with respect to portion of net operating loss attributable to foreign expropriation loss
Section 1.172-9	Net operating losses of real estate investment trusts
Section 1.172-10	Product liability losses
Section 1.172-13	Circulation expenditures
Section 1.173-1	Research and experimental expenditures; in general
Section 1.174-1	Definition of research and experimental expenditures
Section 1.174-2	Treatment as expenses
Section 1.174-3	Treatment as deferred expenses
Section 1.174-4	Soil and water conservation expenditures; in general
Section 1.175-1	Definition of soil and water conservation expenditures
Section 1.175-2	Definition of ``the business of farming
Section 1.175-3	Definition of ``land used in farming
Section 1.175-4	Percentage limitation and carryover
Section 1.175-5	Adoption or change of method
Section 1.175-6	Allocation of expenditures in certain circumstances
Section 1.175-7	Election to amortize trademark and trade name expenditures
Section 1.177-1	Depreciation or amortization of improvements on leased property and cost of acquiring a lease
Section 1.178-1	Related lessee and lessor
Section 1.178-2	Reasonable certainty test
Section 1.178-3	Table of contents for section 179 expensing rules
Section 1.179-0	Election to expense certain depreciable assets
Section 1.179-1	Limitations on amount subject to section 179 election
Section 1.179-2	Carryover of disallowed deduction
Section 1.179-3	Definitions
Section 1.179-4	Time and manner of making election
Section 1.179-5	Effective dates
Section 1.179-6	Expenditures by farmers for fertilizer, etc
Section 1.180-1	Time and manner of making election and revocation
Section 1.180-2	Table of contents
Section 1.181-0	Deduction for qualified film and television production costs
Section 1.181-1	Election to deduct production costs
Section 1.181-2	Qualified film or television production
Section 1.181-3	Special rules
Section 1.181-4	Examples
Section 1.181-5	Effective/applicability date
Section 1.181-6	Expenditures by farmers for clearing land; in general
Section 1.182-1	Definition of ``the business of farming
Section 1.182-2	Definition, exceptions, etc
Section 1.182-3	Definition of ``land suitable for use in farming'', etc
Section 1.182-4	Limitation
Section 1.182-5	Election to deduct land clearing expenditures
Section 1.182-6	Activities not engaged in for profit
Section 1.183-1	Activity not engaged in for profit defined
Section 1.183-2	Election to postpone determination with respect to the presumption described in section 183(d)
Section 1.183-3	Taxable years affected
Section 1.183-4	Recoveries of damages for antitrust violations, etc
Section 1.186-1	Amortization of certain coal mine safety equipment
Section 1.187-1	Definitions
Section 1.187-2	Amortization of certain expenditures for qualified on-the-job training and child care facilities
Section 1.188-1	Expenditures to remove architectural and transportation barriers to the handicapped and elderly
Section 1.190-1	Definitions
Section 1.190-2	Election to deduct architectural and transportation barrier removal expenses
Section 1.190-3	Deduction for tertiary injectant expenses
Section 1.193-1	Amortization of reforestation expenditures
Section 1.194-1	Amount of deduction allowable
Section 1.194-2	Definitions
Section 1.194-3	Time and manner of making election
Section 1.194-4	Election to amortize start-up expenditures
Section 1.195-1	Technical termination of a partnership
Section 1.195-2	Table of contents
Section 1.197-0	Amortization of goodwill and certain other intangibles
Section 1.197-2	Table of contents
Section 1.199-0	Income attributable to domestic production activities
Section 1.199-1	Wage limitation
Section 1.199-2	Domestic production gross receipts
Section 1.199-3	Costs allocable to domestic production gross receipts
Section 1.199-4	Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006, the enactment date of
Section 1.199-5	Agricultural and horticultural cooperatives
Section 1.199-6	Expanded affiliated groups
Section 1.199-7	Other rules
Section 1.199-8	Application of section 199 to pass-thru entities for taxable years beginning on or before May 17, 2006, the enactment
Section 1.199-9	Allowance of deductions
Section 1.211-1	Nontrade or nonbusiness expenses
Section 1.212-1	Medical, dental, etc
Section 1.213-1	Periodic alimony, etc
Section 1.215-1	Amounts representing taxes and interest paid to cooperative housing corporation
Section 1.216-1	Treatment as property subject to depreciation
Section 1.216-2	Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970
Section 1.217-1	Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969
Section 1.217-2	Deduction for retirement savings
Section 1.219-1	Definition of active participant
Section 1.219-2	Deduction for interest paid on qualified education loans after December 31, 2001
Section 1.221-1	Deduction for interest due and paid on qualified education loans before January 1, 2002
Section 1.221-2	Allowance of special deductions
Section 1.241-1	Deduction for partially tax-exempt interest
Section 1.242-1	Deduction for dividends received by corporations
Section 1.243-1	Special rules for certain distributions
Section 1.243-2	Certain dividends from foreign corporations
Section 1.243-3	Qualifying dividends
Section 1.243-4	Effect of election
Section 1.243-5	Deduction for dividends received on certain preferred stock
Section 1.244-1	Computation of deduction
Section 1.244-2	Dividends received from certain foreign corporations
Section 1.245-1	Deductions not allowed for dividends from certain corporations
Section 1.246-1	Limitation on aggregate amount of deductions
Section 1.246-2	Exclusion of certain dividends
Section 1.246-3	Dividends from a DISC or former DISC
Section 1.246-4	Reduction of holding periods in certain situations
Section 1.246-5	Deduction for dividends paid on preferred stock of public utilities
Section 1.247-1	Election to amortize organizational expenditures
Section 1.248-1	Limitation on deduction of bond premium on repurchase
Section 1.249-1	General rule for disallowance of deductions
Section 1.261-1	Personal, living, and family expenses
Section 1.262-1	Premiums on life insurance taken out in a trade or business
Section 1.264-1	Single premium life insurance, endowment, or annuity contracts
Section 1.264-2	Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939
Section 1.264-3	Other life insurance, endowment, or annuity contracts
Section 1.264-4	Expenses relating to tax-exempt income
Section 1.265-1	Interest relating to tax exempt income
Section 1.265-2	Nondeductibility of interest relating to exempt-interest dividends
Section 1.265-3	Taxes and carrying charges chargeable to capital account and treated as capital items
Section 1.266-1	Items attributable to an unharvested crop sold with the land
Section 1.268-1	Meaning and use of terms
Section 1.269-1	Purpose and scope of section 269
Section 1.269-2	Instances in which section 269(a) disallows a deduction, credit, or other allowance
Section 1.269-3	Power of district director to allocate deduction, credit, or allowance in part
Section 1.269-4	Time of acquisition of control
Section 1.269-5	Relationship of section 269 to section 382 before the Tax Reform Act of 1986
Section 1.269-6	Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986
Section 1.269-7	Limitation on deductions allowable to individuals in certain cases
Section 1.270-1	Debts owed by political parties
Section 1.271-1	Expenditures relating to disposal of coal or domestic iron ore
Section 1.272-1	Life or terminable interests
Section 1.273-1	Disallowance of certain entertainment, gift and travel expenses
Section 1.274-1	Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel
Section 1.274-2	Disallowance of deduction for gifts
Section 1.274-3	Disallowance of certain foreign travel expenses
Section 1.274-4	Substantiation requirements
Section 1.274-5	Expenditures deductible without regard to trade or business or other income producing activity
Section 1.274-6	Treatment of certain expenditures with respect to entertainment-type facilities
Section 1.274-7	Effective/applicability date
Section 1.274-8	Entertainment provided to specified individuals
Section 1.274-9	Special rules for aircraft used for entertainment
Section 1.274-10	Deduction denied in case of certain taxes
Section 1.275-1	Disallowance of deductions for certain indirect contributions to political parties
Section 1.276-1	Capital expenditures incurred in planting and developing citrus and almond groves
Section 1.278-1	General rule; purpose
Section 1.279-1	Amount of disallowance of interest on corporate acquisition indebtedness
Section 1.279-2	Corporate acquisition indebtedness
Section 1.279-3	Special rules
Section 1.279-4	Rules for application of section 279(b)
Section 1.279-5	Application of section 279 to certain affiliated groups
Section 1.279-6	Effect on other provisions
Section 1.279-7	In general
Section 1.281-1	Effect of section 281 upon the computation of taxable income
Section 1.281-2	Definitions
Section 1.281-3	Taxable years affected
Section 1.281-4	OMB Control numbers
Section 1.301-1	General
Section 1.302-1	Redemptions not taxable as dividends
Section 1.302-2	Substantially disproportionate redemption
Section 1.302-3	Termination of shareholder's interest
Section 1.302-4	General
Section 1.303-1	Requirements
Section 1.303-2	Application of other sections
Section 1.303-3	General
Section 1.304-1	Acquisition by related corporation (other than subsidiary)
Section 1.304-2	Acquisition by a subsidiary
Section 1.304-3	Special rules for the use of related corporations to avoid the application of section 304
Section 1.304-4	Control
Section 1.304-5	Stock dividends
Section 1.305-1	Distributions in lieu of money
Section 1.305-2	Disproportionate distributions
Section 1.305-3	Distributions of common and preferred stock
Section 1.305-4	Distributions on preferred stock
Section 1.305-5	Distributions of convertible preferred
Section 1.305-6	Certain transactions treated as distributions
Section 1.305-7	Effective dates
Section 1.305-8	General
Section 1.306-1	Exception
Section 1.306-2	Section 306 stock defined
Section 1.306-3	General
Section 1.307-1	Exception
Section 1.307-2	Adjustment to earnings and profits reflecting distributions by corporations
Section 1.312-1	Distribution of inventory assets
Section 1.312-2	Liabilities
Section 1.312-3	Examples of adjustments provided in section 312(c)
Section 1.312-4	Special rule for partial liquidations and certain redemptions
Section 1.312-5	Earnings and profits
Section 1.312-6	Effect on earnings and profits of gain or loss realized after February 28, 1913
Section 1.312-7	Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or allocation of basis of stock
Section 1.312-8	Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913
Section 1.312-9	Allocation of earnings in certain corporate separations
Section 1.312-10	Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free
Section 1.312-11	Distributions of proceeds of loans guaranteed by the United States
Section 1.312-12	Effect of depreciation on earnings and profits
Section 1.312-15	Dividends
Section 1.316-1	Sources of distribution in general
Section 1.316-2	Property defined
Section 1.317-1	Constructive ownership of stock; introduction
Section 1.318-1	Application of general rules
Section 1.318-2	Estates, trusts, and options
Section 1.318-3	Constructive ownership as actual ownership; exceptions
Section 1.318-4	Corporate liquidations
Section 1.331-1	Distributions in liquidation of subsidiary corporation; general
Section 1.332-1	Requirements for nonrecognition of gain or loss
Section 1.332-2	Liquidations completed within one taxable year
Section 1.332-3	Liquidations covering more than one taxable year
Section 1.332-4	Distributions in liquidation as affecting minority interests
Section 1.332-5	Records to be kept and information to be filed with return
Section 1.332-6	Indebtedness of subsidiary to parent
Section 1.332-7	Basis of property received in liquidations
Section 1.334-1	Table of contents
Section 1.336-0	General principles, nomenclature, and definitions for a section 336(e) election
Section 1.336-1	Availability, mechanics, and consequences of section 336(e) election
Section 1.336-2	Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition
Section 1.336-3	Adjusted grossed-up basis
Section 1.336-4	Effective/applicability date
Section 1.336-5	Outline of topics
Section 1.338-0	General principles; status of old target and new target
Section 1.338-1	Nomenclature and definitions; mechanics of the section 338 election
Section 1.338-2	Qualification for the section 338 election
Section 1.338-3	Aggregate deemed sale price; various aspects of taxation of the deemed asset sale
Section 1.338-4	Adjusted grossed-up basis
Section 1.338-5	Allocation of ADSP and AGUB among target assets
Section 1.338-6	Allocation of redetermined ADSP and AGUB among target assets
Section 1.338-7	Asset and stock consistency
Section 1.338-8	International aspects of section 338
Section 1.338-9	Filing of returns
Section 1.338-10	Effect of section 338 election on insurance company targets
Section 1.338-11	Collapsible corporations; in general
Section 1.341-1	Definitions
Section 1.341-2	Presumptions
Section 1.341-3	Limitations on application of section
Section 1.341-4	Application of section
Section 1.341-5	Exceptions to application of section
Section 1.341-6	Certain sales of stock of consenting corporations
Section 1.341-7	Partial liquidation
Section 1.346-1	Treatment of certain redemptions
Section 1.346-2	Effect of certain sales
Section 1.346-3	Transfer to corporation controlled by transferor
Section 1.351-1	Receipt of property
Section 1.351-2	Records to be kept and information to be filed
Section 1.351-3	Exchanges of stock and securities in certain reorganizations
Section 1.354-1	Outline of sections
Section 1.355-0	Distribution of stock and securities of a controlled corporation
Section 1.355-1	Limitations
Section 1.355-2	Active conduct of a trade or business
Section 1.355-3	Non pro rata distributions, etc
Section 1.355-4	Records to be kept and information to be filed
Section 1.355-5	Recognition of gain on certain distributions of stock or securities in controlled corporation
Section 1.355-6	Recognition of gain on certain distributions of stock or securities in connection with an acquisition
Section 1.355-7	Receipt of additional consideration in connection with an exchange
Section 1.356-1	Receipt of additional consideration not in connection with an exchange
Section 1.356-2	Rules for treatment of securities as ``other property''
Section 1.356-3	Exchanges for section 306 stock
Section 1.356-4	Transactions involving gift or compensation
Section 1.356-5	Rules for treatment of nonqualified preferred stock as other property
Section 1.356-6	Rules for treatment of nonqualified preferred stock and other preferred stock received in certain transactions
Section 1.356-7	Assumption of liability
Section 1.357-1	Liabilities in excess of basis
Section 1.357-2	Basis to distributees
Section 1.358-1	Allocation of basis among nonrecognition property
Section 1.358-2	Treatment of assumption of liabilities
Section 1.358-3	Exceptions
Section 1.358-4	Special rules for assumption of liabilities
Section 1.358-5	Stock basis in certain triangular reorganizations
Section 1.358-6	Transfers by partners and partnerships to corporations
Section 1.358-7	Nonrecognition of gain or loss to corporations
Section 1.361-1	Basis to corporations
Section 1.362-1	Certain contributions to capital
Section 1.362-2	Basis of loss duplication property
Section 1.362-4	Purpose and scope of exception of reorganization exchanges
Section 1.368-1	Definition of terms
Section 1.368-2	Records to be kept and information to be filed with returns
Section 1.368-3	Table of contents
Section 1.382-1	General rules for ownership change
Section 1.382-2	Definitions and rules relating to a 5-percent shareholder
Section 1.382-3	Constructive ownership of stock
Section 1.382-4	Section 382 limitation
Section 1.382-5	Allocation of income and loss to periods before and after the change date for purposes of section 382
Section 1.382-6	Built-in gains and losses
Section 1.382-7	Controlled groups
Section 1.382-8	Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case
Section 1.382-9	Special rules for determining time and manner of acquisition of an interest in a loss corporation
Section 1.382-10	Reporting requirements
Section 1.382-11	Effective date
Section 1.383-0	Special limitations on certain capital losses and excess credits
Section 1.383-1	Limitations on certain capital losses and excessc redits in computing alternative minimum tax
Section 1.383-2	OMB Control numbers
Section 1.401-0	Qualified pension, profit-sharing, and stock bonus plans
Section 1.401-1	Impossibility of diversion under the trust instrument
Section 1.401-2	Requirements as to coverage
Section 1.401-3	Discrimination as to contributions or benefits (before 1994)
Section 1.401-4	Period for which requirements of section 401(a) (3), (4), (5), and (6) are applicable with respect to plans put into
Section 1.401-5	Termination of a qualified plan
Section 1.401-6	Forfeitures under a qualified pension plan
Section 1.401-7	Custodial accounts prior to January 1, 1974
Section 1.401-8	Face-amount certificates--nontransferable annuity contracts
Section 1.401-9	Definitions relating to plans covering self-employed individuals
Section 1.401-10	General rules relating to plans covering self-employed individuals
Section 1.401-11	Requirements for qualification of trusts and plans benefiting owner-employees
Section 1.401-12	Excess contributions on behalf of owner-employees
Section 1.401-13	Inclusion of medical benefits for retired employees in qualified pension or annuity plans
Section 1.401-14	Qualified bond purchase plans
Section 1.405-1	Deduction of contributions to qualified bond purchase plans
Section 1.405-2	Taxation of retirement bonds
Section 1.405-3	Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation
Section 1.406-1	Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the
Section 1.407-1	General rules
Section 1.408-1	Individual retirement accounts
Section 1.408-2	Individual retirement annuities
Section 1.408-3	Treatment of distributions from individual retirement arrangements
Section 1.408-4	Annual reports by trustees or issuers
Section 1.408-5	Disclosure statements for individual retirement arrangements
Section 1.408-6	Reports on distributions from individual retirement plans
Section 1.408-7	Distribution requirements for individual retirement plans
Section 1.408-8	Net income calculation for returned or recharacterized IRA contributions
Section 1.408-11	Retirement bonds
Section 1.409-1	OMB Control numbers
Section 1.413-1	Special rules for plans maintained by more than one employer
Section 1.413-2	Questions and answers on top-heavy plans
Section 1.416-1	Significant reduction in retiree health coverage during the cost maintenance period
Section 1.420-1	Meaning and use of certain terms
Section 1.421-1	General rules
Section 1.421-2	Incentive stock options; general rules
Section 1.422-1	Incentive stock options defined
Section 1.422-2	Stockholder approval of incentive stock option plans
Section 1.422-3	Permissible provisions
Section 1.422-5	Applicability of section 421(a)
Section 1.423-1	Employee stock purchase plan defined
Section 1.423-2	Definitions and special rules applicable to statutory options
Section 1.424-1	Table of contents
Section 1.436-0	Limits on benefits and benefit accruals under single employer defined benefit plans
Section 1.436-1	OMB Control numbers
Section 1.441-0	Period for computation of taxable income
Section 1.441-1	Election of taxable year consisting of 52-53 weeks
Section 1.441-2	Taxable year of a personal service corporation
Section 1.441-3	Effective date
Section 1.441-4	Change of annual accounting period
Section 1.442-1	Returns for periods of less than 12 months
Section 1.443-1	Tiered structure
Section 1.444-4	General rule for methods of accounting
Section 1.446-1	Method of accounting for interest
Section 1.446-2	Notional principal contracts
Section 1.446-3	Hedging transactions
Section 1.446-4	Debt issuance costs
Section 1.446-5	REMIC inducement fees
Section 1.446-6	Limitation on the use of the cash receipts and disbursements method of accounting
Section 1.448-1	Nonaccrual of certain amounts by service providers
Section 1.448-2	General rule for taxable year of inclusion
Section 1.451-1	Constructive receipt of income
Section 1.451-2	Accounting for redemption of trading stamps and coupons
Section 1.451-4	Advance payments for goods and long-term contracts
Section 1.451-5	Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction
Section 1.451-6	Election relating to livestock sold on account of drought
Section 1.451-7	Purchaser evidences of indebtedness payable on demand or readily tradable
Section 1.453-3	Sale of real property involving deferred periodic payments
Section 1.453-4	Sale of real property treated on installment method
Section 1.453-5	Deferred payment sale of real property not on installment method
Section 1.453-6	Gain or loss on disposition of installment obligations
Section 1.453-9	Effective date
Section 1.453-10	Installment obligations received from a liquidating corporation
Section 1.453-11	Allocation of unrecaptured section 1250 gain reported on the installment method
Section 1.453-12	Obligations issued at discount
Section 1.454-1	Treatment of prepaid subscription income
Section 1.455-1	Scope of election under section 455
Section 1.455-2	Method of allocation
Section 1.455-3	Cessation of taxpayer's liability
Section 1.455-4	Definitions and other rules
Section 1.455-5	Time and manner of making election
Section 1.455-6	Treatment of prepaid dues income
Section 1.456-1	Scope of election under section 456
Section 1.456-2	Method of allocation
Section 1.456-3	Cessation of liability or existence
Section 1.456-4	Definitions and other rules
Section 1.456-5	Time and manner of making election
Section 1.456-6	Transitional rule
Section 1.456-7	General overviews of section 457
Section 1.457-1	Definitions
Section 1.457-2	General introduction to eligible plans
Section 1.457-3	Annual deferrals, deferral limitations, and deferral agreements under eligible plans
Section 1.457-4	Individual limitation for combined annual deferrals under multiple eligible plans
Section 1.457-5	Timing of distributions under eligible plans
Section 1.457-6	Taxation of Distributions Under Eligible Plans
Section 1.457-7	Funding rules for eligible plans
Section 1.457-8	Effect on eligible plans when not administered in accordance with eligibility requirements
Section 1.457-9	Miscellaneous provisions
Section 1.457-10	Tax treatment of participants if plan is not an eligible plan
Section 1.457-11	Effective dates
Section 1.457-12	Exclusion for certain returned magazines, paperbacks, or records
Section 1.458-1	Manner of and time for making election
Section 1.458-2	Outline of regulations under section 460
Section 1.460-0	Long-term contracts
Section 1.460-1	Long-term manufacturing contracts
Section 1.460-2	Long-term construction contracts
Section 1.460-3	Methods of accounting for long-term contracts
Section 1.460-4	Cost allocation rules
Section 1.460-5	Look-back method
Section 1.460-6	Table of contents
Section 1.461-0	General rule for taxable year of deduction
Section 1.461-1	Contested liabilities
Section 1.461-2	Prepaid interest
Section 1.461-3	Economic performance
Section 1.461-4	Recurring item exception
Section 1.461-5	Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund
Section 1.461-6	General rules; interest other than that of a creditor
Section 1.465-8	Treatment of amounts borrowed from certain persons and amounts protected against loss
Section 1.465-20	Qualified nonrecourse financing
Section 1.465-27	Method of accounting for the redemption cost of qualified discount coupons
Section 1.466-1	Special protective election for certain taxpayers
Section 1.466-2	Manner of and time for making election under section 466
Section 1.466-3	Manner of and time for making election under section 373(c) of the Revenue Act of 1978
Section 1.466-4	Table of contents
Section 1.467-0	Treatment of lessors and lessees generally
Section 1.467-1	Rent accrual for section 467 rental agreements without adequate interest
Section 1.467-2	Disqualified leasebacks and long-term agreements
Section 1.467-3	Section 467 loan
Section 1.467-4	Section 467 rental agreements with variable interest
Section 1.467-5	Section 467 rental agreements with contingent payments
Section 1.467-6	Section 467 recapture and other rules relating to dispositions and modifications
Section 1.467-7	Automatic consent to change to constant rental accrual for certain rental agreements
Section 1.467-8	Effective dates and automatic method changes for certain agreements
Section 1.467-9	Table of contents
Section 1.469-0	General rules
Section 1.469-1	Passive activity loss
Section 1.469-2	Passive activity credit
Section 1.469-3	Definition of activity
Section 1.469-4	Material participation
Section 1.469-5	Treatment of losses upon certain dispositions
Section 1.469-6	Treatment of self-charged items of interest income and deduction
Section 1.469-7	Application of section 469 to trust, estates, and their beneficiaries
Section 1.469-8	Rules for certain rental real estate activities
Section 1.469-9	Application of section 469 to publicly traded partnerships
Section 1.469-10	Effective date and transition rules
Section 1.469-11	Need for inventories
Section 1.471-1	Valuation of inventories
Section 1.471-2	Inventories at cost
Section 1.471-3	Inventories at cost or market, whichever is lower
Section 1.471-4	Inventories by dealers in securities
Section 1.471-5	Inventories of livestock raisers and other farmers
Section 1.471-6	Inventories of miners and manufacturers
Section 1.471-7	Inventories of retail merchants
Section 1.471-8	Inventories of acquiring corporations
Section 1.471-9	Applicability of long-term contract methods
Section 1.471-10	Inventories of manufacturers
Section 1.471-11	Last-in, first-out inventories
Section 1.472-1	Requirements incident to adoption and use of LIFO inventory method
Section 1.472-2	Time and manner of making election
Section 1.472-3	Adjustments to be made by taxpayer
Section 1.472-4	Revocation of election
Section 1.472-5	Change from LIFO inventory method
Section 1.472-6	Inventories of acquiring corporations
Section 1.472-7	Dollar-value method of pricing LIFO inventories
Section 1.472-8	Table of contents
Section 1.475-0	Adjustments in general
Section 1.481-1	Limitation on tax
Section 1.481-2	Adjustments attributable to pre-1954 years where change was not initiated by taxpayer
Section 1.481-3	Adjustments taken into account with consent
Section 1.481-4	Effective dates
Section 1.481-5	Outline of regulations under section 482
Section 1.482-0	Outline of regulations under section 482
Section 1.482-0	Allocation of income and deductions among taxpayers
Section 1.482-1	Determination of taxable income in specific situations
Section 1.482-2	Methods to determine taxable income in connection with a transfer of tangible property
Section 1.482-3	Methods to determine taxable income in connection with a transfer of intangible property
Section 1.482-4	Comparable profits method
Section 1.482-5	Profit split method
Section 1.482-6	Methods to determine taxable income in connection with a cost sharing arrangement
Section 1.482-7	Methods to determine taxable income in connection with a controlled services transaction
Section 1.482-9	Interest on certain deferred payments
Section 1.483-1	Unstated interest
Section 1.483-2	Test rate of interest applicable to a contract
Section 1.483-3	Contingent payments
Section 1.483-4	OMB Control numbers
Section 1.502-1	Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption
Section 1.504-1	Certain transfers made to avoid section 504(a)
Section 1.504-2	General rule
Section 1.507-1	Special rules; transfer to, or operation as, public charity
Section 1.507-2	Special rules; transferee foundations
Section 1.507-3	Imposition of tax
Section 1.507-4	Aggregate tax benefit; in general
Section 1.507-5	Substantial contributor defined
Section 1.507-6	Value of assets
Section 1.507-7	Liability in case of transfers
Section 1.507-8	Abatement of taxes
Section 1.507-9	Notices
Section 1.508-1	Disallowance of certain charitable, etc
Section 1.508-2	Governing instruments
Section 1.508-3	Effective date
Section 1.508-4	Imposition and rates of tax
Section 1.511-1	Organizations subject to tax
Section 1.511-2	Provisions generally applicable to the tax on unrelated business income
Section 1.511-3	Minimum tax for tax preferences
Section 1.511-4	Definition of unrelated trade or business
Section 1.513-1	Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967
Section 1.513-2	Qualified convention and trade show activity
Section 1.513-3	Certain sponsorship not unrelated trade or business
Section 1.513-4	Certain bingo games not unrelated trade or business
Section 1.513-5	Certain hospital services not unrelated trade or business
Section 1.513-6	Travel and tour activities of tax exempt organizations
Section 1.513-7	Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521
Section 1.521-1	Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521
Section 1.522-1	Manner of taxation of cooperative associations subject to section 522
Section 1.522-2	Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522
Section 1.522-3	Taxable years affected
Section 1.522-4	Political organizations; generally
Section 1.527-1	Definitions
Section 1.527-2	Exempt function income
Section 1.527-3	Special rules for computation of political organization taxable income
Section 1.527-4	Activities resulting in gross income to an individual or political organization
Section 1.527-5	Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization
Section 1.527-6	Newsletter funds
Section 1.527-7	Effective date; filing requirements; and miscellaneous provisions
Section 1.527-8	Special rule for principal campaign committees
Section 1.527-9	Homeowners associations
Section 1.528-1	Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property
Section 1.528-2	Association property
Section 1.528-3	Substantiality test
Section 1.528-4	Source of income test
Section 1.528-5	Expenditure test
Section 1.528-6	Inurement
Section 1.528-7	Election to be treated as a homeowners association
Section 1.528-8	Exempt function income
Section 1.528-9	Special rules for computation of homeowners association taxable income and tax
Section 1.528-10	Imposition of tax
Section 1.531-1	Corporations subject to accumulated earnings tax
Section 1.532-1	Evidence of purpose to avoid income tax
Section 1.533-1	Statement required
Section 1.533-2	Burden of proof as to unreasonable accumulations generally
Section 1.534-1	Burden of proof as to unreasonable accumulations in cases before the Tax Court
Section 1.534-2	Jeopardy assessments in Tax Court cases
Section 1.534-3	Definition
Section 1.535-1	Adjustments to taxable income
Section 1.535-2	Accumulated earnings credit
Section 1.535-3	Short taxable years
Section 1.536-1	Reasonable needs of the business
Section 1.537-1	Grounds for accumulation of earnings and profits
Section 1.537-2	Business of the corporation
Section 1.537-3	Imposition of tax
Section 1.541-1	General rule
Section 1.542-1	Gross income requirement
Section 1.542-2	Stock ownership requirement
Section 1.542-3	Corporations filing consolidated returns
Section 1.542-4	Personal holding company income
Section 1.543-1	Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities
Section 1.543-2	Constructive ownership
Section 1.544-1	Constructive ownership by reason of indirect ownership
Section 1.544-2	Constructive ownership by reason of family and partnership ownership
Section 1.544-3	Options
Section 1.544-4	Convertible securities
Section 1.544-5	Constructive ownership as actual ownership
Section 1.544-6	Option rule in lieu of family and partnership rule
Section 1.544-7	Definition
Section 1.545-1	Adjustments to taxable income
Section 1.545-2	Special adjustment to taxable income
Section 1.545-3	General rule
Section 1.547-1	Requirements for deficiency dividends
Section 1.547-2	Claim for credit or refund
Section 1.547-3	Effect on dividends paid deduction
Section 1.547-4	Deduction denied in case of fraud or wilful failure to file timely return
Section 1.547-5	Suspension of statute of limitations and stay of collection
Section 1.547-6	Effective date
Section 1.547-7	General rule
Section 1.551-1	Amount included in gross income
Section 1.551-2	Deduction for obligations of the United States and its instrumentalities
Section 1.551-3	Information in return
Section 1.551-4	Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders
Section 1.551-5	Definition of foreign personal holding company
Section 1.552-1	Gross income requirement
Section 1.552-2	Stock ownership requirement
Section 1.552-3	Certain excluded banks
Section 1.552-4	United States shareholder of excluded bank
Section 1.552-5	Foreign personal holding company income
Section 1.553-1	Stock ownership
Section 1.554-1	General rule
Section 1.555-1	Additions to gross income
Section 1.555-2	Definition
Section 1.556-1	Adjustments to taxable income
Section 1.556-2	Illustration of computation of undistributed foreign personal holding company income
Section 1.556-3	Deduction for dividends paid
Section 1.561-1	When dividends are considered paid
Section 1.561-2	Dividends for which the dividends paid deduction is allowable
Section 1.562-1	Preferential dividends
Section 1.562-2	Distributions by a member of an affiliated group
Section 1.562-3	Accumulated earnings tax
Section 1.563-1	Personal holding company tax
Section 1.563-2	Dividends considered as paid on last day of taxable year
Section 1.563-3	Dividend carryover
Section 1.564-1	General rule
Section 1.565-1	Limitations
Section 1.565-2	Effect of consent
Section 1.565-3	Consent dividends and other distributions
Section 1.565-4	Nonresident aliens and foreign corporations
Section 1.565-5	Definitions
Section 1.565-6	Banks
Section 1.581-1	Mutual savings banks, building and loan associations, and cooperative banks
Section 1.581-2	Definition of bank prior to September 28, 1962
Section 1.581-3	Bad debts, losses, and gains with respect to securities held by financial institutions
Section 1.582-1	Common trust funds
Section 1.584-1	Income of participants in common trust fund
Section 1.584-2	Computation of common trust fund income
Section 1.584-3	Admission and withdrawal of participants in the common trust fund
Section 1.584-4	Returns of banks with respect to common trust funds
Section 1.584-5	Net operating loss deduction
Section 1.584-6	Reserve for losses on loans of banks
Section 1.585-1	Addition to reserve
Section 1.585-2	Special rules
Section 1.585-3	Reorganizations and asset acquisitions
Section 1.585-4	Denial of bad debt reserves for large banks
Section 1.585-5	Recapture method of changing from the reserve method of section 585
Section 1.585-6	Elective cut-off method of changing from the reserve method of section 585
Section 1.585-7	Rules for making and revoking elections under Secs
Section 1.585-8	Reserve for losses on loans of small business investment companies, etc
Section 1.586-1	Addition to reserve
Section 1.586-2	Deduction for dividends paid on deposits
Section 1.591-1	Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks
Section 1.592-1	Additions to reserve for bad debts
Section 1.593-1	Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or
Section 1.593-2	Taxable years affected
Section 1.593-3	Organizations to which section 593 applies
Section 1.593-4	Addition to reserves for bad debts
Section 1.593-5	Pre-1970 addition to reserve for losses on qualifying real property loans
Section 1.593-6	Establishment and treatment of reserves for bad debts
Section 1.593-7	Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real property loans
Section 1.593-8	Certain distributions to shareholders by a domestic building and loan association
Section 1.593-10	Qualifying real property loan and nonqualifying loan defined
Section 1.593-11	Mutual savings banks conducting life insurance business
Section 1.594-1	Treatment of foreclosed property by certain creditors
Section 1.595-1	Limitation on dividends received deduction
Section 1.596-1	Definitions
Section 1.597-1	Taxation of Federal financial assistance
Section 1.597-2	Other rules
Section 1.597-3	Bridge Banks and Agency Control
Section 1.597-4	Taxable Transfers
Section 1.597-5	Limitation on collection of income tax
Section 1.597-6	Effective date
Section 1.597-7	Transitional rules for Federal financial assistance
Section 1.597-8	Special deduction for bank affiliates
Section 1.601-1	Regulatory authority
Section 1.611-0	Allowance of deduction for depletion
Section 1.611-1	Rules applicable to mines, oil and gas wells, and other natural deposits
Section 1.611-2	Rules applicable to timber
Section 1.611-3	Depletion as a factor in computing earnings and profits for dividend purposes
Section 1.611-4	Depreciation of improvements
Section 1.611-5	Basis for allowance of cost depletion
Section 1.612-1	Allowable capital additions in case of mines
Section 1.612-2	Depletion; treatment of bonus and advanced royalty
Section 1.612-3	Charges to capital and to expense in case of oil and gas wells
Section 1.612-4	Charges to capital and to expense in case of geothermal wells
Section 1.612-5	Percentage depletion; general rule
Section 1.613-1	Percentage depletion rates
Section 1.613-2	Gross income from the property
Section 1.613-3	Gross income from the property in the case of minerals other than oil and gas
Section 1.613-4	Taxable income from the property
Section 1.613-5	Statement to be attached to return when depletion is claimed on percentage basis
Section 1.613-6	Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954
Section 1.613-7	Introduction
Section 1.614-0	Definition of property
Section 1.614-1	Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964
Section 1.614-2	Rules relating to separate operating mineral interests in the case of mines
Section 1.614-3	Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral interests for taxable years
Section 1.614-4	Special rules as to aggregating nonoperating mineral interests
Section 1.614-5	Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined
Section 1.614-6	Extension of time for performing certain acts
Section 1.614-7	Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case
Section 1.614-8	Pre-1970 exploration expenditures
Section 1.615-1	Deduction of pre-1970 exploration expenditures in the year paid or incurred
Section 1.615-2	Election to defer pre-1970 exploration expenditures
Section 1.615-3	Limitation of amount deductible
Section 1.615-4	Time for making election with respect to returns due on or before May 2, 1960
Section 1.615-5	Election to deduct under section 615
Section 1.615-6	Effect of transfer of mineral property
Section 1.615-7	Termination of section 615
Section 1.615-8	Notification under Tax Reform Act of 1969
Section 1.615-9	Development expenditures
Section 1.616-1	Election to defer
Section 1.616-2	Time for making election with respect to returns due on or before May 2, 1960
Section 1.616-3	Exploration expenditures
Section 1.617-1	Limitation on amount deductible
Section 1.617-2	Recapture of exploration expenditures
Section 1.617-3	Treatment of gain from disposition of certain mining property
Section 1.617-4	Payments to encourage exploration, development, and mining for defense purposes
Section 1.621-1	Election to consider cutting as sale or exchange
Section 1.631-1	Gain or loss upon the disposal of timber under cutting contract
Section 1.631-2	Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest
Section 1.631-3	Tax on sale of oil or gas properties
Section 1.632-1	Treatment of production payments as loans
Section 1.636-1	Production payments retained in leasing transactions
Section 1.636-2	Definitions
Section 1.636-3	Effective dates of section 636
Section 1.636-4	Continental Shelf areas
Section 1.638-1	Effective date
Section 1.638-2	OMB Control numbers
Section 1.645-1	Charitable remainder trusts
Section 1.664-1	Charitable remainder annuity trust
Section 1.664-2	Charitable remainder unitrust
Section 1.664-3	Calculation of the fair market value of the remainder interest in a charitable remainder unitrust
Section 1.664-4	Denial of refund to trusts
Section 1.667-1	Grantors and others treated as substantial owners; scope
Section 1.671-1	Applicable principles
Section 1.671-2	Attribution or inclusion of income, deductions, and credits against tax
Section 1.671-3	Method of reporting
Section 1.671-4	Reporting for widely held fixed investment trusts
Section 1.671-5	Administrative powers
Section 1.675-1	Outline of major topics
Section 1.679-0	U
Section 1.679-1	Trusts treated as having a U
Section 1.679-2	Transfers
Section 1.679-3	Exceptions to general rule
Section 1.679-4	Pre-immigration trusts
Section 1.679-5	Outbound migrations of domestic trusts
Section 1.679-6	Effective dates
Section 1.679-7	Applicability of provisions; general rule
Section 1.683-1	Exceptions
Section 1.683-2	Application of the 65-day rule of the Internal Revenue Code of 1939
Section 1.683-3	Recognition of gain on transfers to certain foreign trusts and estates
Section 1.684-1	Transfers
Section 1.684-2	Exceptions to general rule of gain recognition
Section 1.684-3	Outbound migrations of domestic trusts
Section 1.684-4	Effective date
Section 1.684-5	Abatement of income taxes of certain members of the Armed Forces of the United States upon death
Section 1.692-1	Partners, not partnership, subject to tax
Section 1.701-1	Anti-abuse rule
Section 1.701-2	Income and credits of partner
Section 1.702-1	Net operating loss deduction of partner
Section 1.702-2	Partnership computations
Section 1.703-1	Partner's distributive share
Section 1.704-1	Allocations attributable to nonrecourse liabilities
Section 1.704-2	Contributed property
Section 1.704-3	Determination of basis of partner's interest
Section 1.705-1	Basis adjustments coordinating sections 705 and 1032
Section 1.705-2	Taxable years of partner and partnership
Section 1.706-1	Table of contents
Section 1.707-0	Transactions between partner and partnership
Section 1.707-1	Disguised payments for services
Section 1.707-2	Disguised sales of property to partnership; general rules
Section 1.707-3	Disguised sales of property to partnership; special rules applicable to guaranteed payments, preferred returns,
Section 1.707-4	Disguised sales of property to partnership; special rules relating to liabilities
Section 1.707-5	Disguised sales of property by partnership to partner; general rules
Section 1.707-6	Disguised sales of partnership interests
Section 1.707-7	Disclosure of certain information
Section 1.707-8	Effective dates and transitional rules
Section 1.707-9	Continuation of partnership
Section 1.708-1	Treatment of organization and syndication costs
Section 1.709-1	Definitions
Section 1.709-2	Nonrecognition of gain or loss on contribution
Section 1.721-1	Noncompensatory options
Section 1.721-2	Basis of contributing partner's interest
Section 1.722-1	Basis of property contributed to partnership
Section 1.723-1	Extent of recognition of gain or loss on distribution
Section 1.731-1	Partnership distributions of marketable securities
Section 1.731-2	Basis of distributed property other than money
Section 1.732-1	Special partnership basis of distributed property
Section 1.732-2	Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner
Section 1.732-3	Basis of distributee partner's interest
Section 1.733-1	Optional adjustment to basis of undistributed partnership property
Section 1.734-1	Adjustment after distribution to transferee partner
Section 1.734-2	Character of gain or loss on disposition of distributed property
Section 1.735-1	Payments to a retiring partner or a deceased partner's successor in interest
Section 1.736-1	Recognition of precontribution gain
Section 1.737-1	Exceptions and special rules
Section 1.737-2	Basis adjustments; Recovery rules
Section 1.737-3	Anti-abuse rule
Section 1.737-4	Effective dates
Section 1.737-5	Recognition and character of gain or loss on sale or exchange
Section 1.741-1	Basis of transferee partner's interest
Section 1.742-1	Optional adjustment to basis of partnership property
Section 1.743-1	Unrealized receivables and inventory items
Section 1.751-1	Table of contents
Section 1.752-0	Treatment of partnership liabilities
Section 1.752-1	Partner's share of recourse liabilities
Section 1.752-2	Partner's share of nonrecourse liabilities
Section 1.752-3	Special rules
Section 1.752-4	Effective dates and transition rules
Section 1.752-5	Partnership assumption of partner's section 358(h)(3) liability after October 18, 1999, and before June 24, 2003
Section 1.752-6	Partnership assumption of partner's Sec
Section 1.752-7	Partner receiving income in respect of decedent
Section 1.753-1	Time and manner of making election to adjust basis of partnership property
Section 1.754-1	Rules for allocation of basis
Section 1.755-1	Terms defined
Section 1.761-1	Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the
Section 1.761-2	Certain option holders treated as partners
Section 1.761-3	Effective date
Section 1.771-1	Definitions
Section 1.801-1	Taxable years affected
Section 1.801-2	Definitions
Section 1.801-3	Life insurance reserves
Section 1.801-4	Total reserves
Section 1.801-5	Adjustments in reserves for policy loans
Section 1.801-6	Variable annuities
Section 1.801-7	Contracts with reserves based on segregated asset accounts
Section 1.801-8	Taxable years affected
Section 1.802-2	Tax imposed on life insurance companies
Section 1.802-3	Life insurance company taxable income
Section 1.802-4	Special rule for 1959 and 1960
Section 1.802-5	Life insurance reserves
Section 1.803-1	Adjusted reserves
Section 1.803-2	Interest paid or accrued
Section 1.803-3	Taxable income and deductions
Section 1.803-4	Real estate owned and occupied
Section 1.803-5	Amortization of premium and accrual of discount
Section 1.803-6	Taxable years affected
Section 1.803-7	Gross investment income of a life insurance company
Section 1.804-3	Investment yield of a life insurance company
Section 1.804-4	Adjustment for certain reserves
Section 1.806-1	Taxable years affected
Section 1.806-2	Certain changes in reserves and assets
Section 1.806-3	Change of basis in computing reserves
Section 1.806-4	Mortality and morbidity tables
Section 1.807-1	Cross-reference
Section 1.807-2	Taxable years affected
Section 1.809-1	Exclusion of share of investment yield set aside for policyholders
Section 1.809-2	Gain and loss from operations defined
Section 1.809-3	Gross amount
Section 1.809-4	Deductions
Section 1.809-5	Modifications
Section 1.809-6	Limitation on certain deductions
Section 1.809-7	Limitation on deductions for certain mutualization distributions
Section 1.809-8	Computation of the differential earnings rate and the recomputed differential earnings rate
Section 1.809-9	Computation of equity base
Section 1.809-10	Taxable years affected
Section 1.810-1	Rules for certain reserves
Section 1.810-2	Adjustment for change in computing reserves
Section 1.810-3	Certain decreases in reserves of voluntary employees' beneficiary associations
Section 1.810-4	Taxable years affected
Section 1.811-1	Dividends to policyholders
Section 1.811-2	Cross-reference
Section 1.811-3	Taxable years affected
Section 1.812-1	Operations loss deduction
Section 1.812-2	Computation of loss from operations
Section 1.812-3	Operations loss carrybacks and operations loss carryovers
Section 1.812-4	Offset
Section 1.812-5	New company defined
Section 1.812-6	Application of subtitle A and subtitle F
Section 1.812-7	Illustration of operations loss carrybacks and carryovers
Section 1.812-8	Cross-reference
Section 1.812-9	Taxable years affected
Section 1.815-1	Distributions to shareholders
Section 1.815-2	Shareholders surplus account
Section 1.815-3	Policyholders surplus account
Section 1.815-4	Other accounts defined
Section 1.815-5	Special rules
Section 1.815-6	Taxable years affected
Section 1.817-1	Treatment of capital gains and losses
Section 1.817-2	Gain on property held on December 31, 1958, and certain substituted property acquired after 1958
Section 1.817-3	Special rules
Section 1.817-4	Diversification requirements for variable annuity, endowment, and life insurance contracts
Section 1.817-5	Taxable years affected
Section 1.818-1	Accounting provisions
Section 1.818-2	Amortization of premium and accrual of discount
Section 1.818-3	Election with respect to life insurance reserves computed on preliminary term basis
Section 1.818-4	Short taxable years
Section 1.818-5	Transitional rule for change in method of accounting
Section 1.818-6	Denial of double deductions
Section 1.818-7	Special rules relating to consolidated returns and certain capital losses
Section 1.818-8	Taxable years affected
Section 1.819-1	Foreign life insurance companies
Section 1.819-2	Tax on mutual insurance companies other than life or marine or fire insurance companies subject to the tax imposed by
Section 1.821-1	Taxable years affected
Section 1.821-2	Tax on mutual insurance companies other than life or marine or fire insurance companies subject to the tax imposed by
Section 1.821-3	Tax on mutual insurance companies other than life insurance companies and other than fire, flood, or marine insurance
Section 1.821-4	Special transitional underwriting loss
Section 1.821-5	Taxable income and deductions
Section 1.822-1	Real estate owned and occupied
Section 1.822-2	Amortization of premium and accrual of discount
Section 1.822-3	Taxable years affected
Section 1.822-4	Mutual insurance company taxable income
Section 1.822-5	Real estate owned and occupied
Section 1.822-6	Amortization of premium and accrual of discount
Section 1.822-7	Determination of taxable investment income
Section 1.822-8	Real estate owned and occupied
Section 1.822-9	Amortization of premium and accrual of discount
Section 1.822-10	Net premiums
Section 1.822-11	Dividends to policyholders
Section 1.822-12	Net premiums
Section 1.823-1	Dividends to policyholders
Section 1.823-2	Taxable years affected
Section 1.823-3	Net premiums
Section 1.823-4	Dividends to policyholders
Section 1.823-5	Determination of statutory underwriting income or loss
Section 1.823-6	Subscribers of reciprocal underwriters and interinsurers
Section 1.823-7	Special transitional underwriting loss; cross reference
Section 1.823-8	Unused loss deduction; in general
Section 1.825-1	Unused loss carryovers and carrybacks
Section 1.825-2	Examples
Section 1.825-3	Election by reciprocal underwriters and interinsurers
Section 1.826-1	Special rules applicable to electing reciprocals
Section 1.826-2	Attorney-in-fact of electing reciprocals
Section 1.826-3	Allocation of expenses
Section 1.826-4	Attribution of tax
Section 1.826-5	Credit or refund
Section 1.826-6	Examples
Section 1.826-7	Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies
Section 1.831-1	Taxable years affected
Section 1.831-2	Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual fire insurance companies
Section 1.831-3	Election of multiple line companies to be taxed on total income
Section 1.831-4	Gross income
Section 1.832-1	Deductions
Section 1.832-2	Taxable years affected
Section 1.832-3	Gross income
Section 1.832-4	Deductions
Section 1.832-5	Policyholders of mutual fire or flood insurance companies operating on the basis of premium deposits
Section 1.832-6	Medical Loss Ratio under section 833(c)(5)
Section 1.833-1	Outline of provisions
Section 1.846-0	Application of discount factors
Section 1.846-1	Election by taxpayer to use its own historical loss payment pattern
Section 1.846-2	Fresh start and reserve strengthening
Section 1.846-3	Effective/applicability date
Section 1.846-4	Outline of regulations under section 848
Section 1.848-0	Definitions and special provisions
Section 1.848-1	Determination of net premiums
Section 1.848-2	Interim rules for certain reinsurance agreements
Section 1.848-3	OMB Control numbers
Section 1.851-1	Limitations
Section 1.851-2	Rules applicable to section 851(b)(4)
Section 1.851-3	Determination of status
Section 1.851-4	Examples
Section 1.851-5	Investment companies furnishing capital to development corporations
Section 1.851-6	Certain unit investment trusts
Section 1.851-7	Taxation of regulated investment companies
Section 1.852-1	Method of taxation of regulated investment companies
Section 1.852-2	Investment company taxable income
Section 1.852-3	Method of taxation of shareholders of regulated investment companies
Section 1.852-4	Earnings and profits of a regulated investment company
Section 1.852-5	Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a
Section 1.852-6	Additional information required in returns of shareholders
Section 1.852-7	Information returns
Section 1.852-8	Special procedural requirements applicable to designation under section 852(b)(3)(D)
Section 1.852-9	Distributions in redemption of interests in unit investment trusts
Section 1.852-10	Treatment of certain losses attributable to periods after October 31 of a taxable year
Section 1.852-11	Non-RIC earnings and profits
Section 1.852-12	Foreign tax credit allowed to shareholders
Section 1.853-1	Effect of election
Section 1.853-2	Notice to shareholders
Section 1.853-3	Manner of making election
Section 1.853-4	Limitations applicable to dividends received from regulated investment company
Section 1.854-1	Notice to shareholders
Section 1.854-2	Definitions
Section 1.854-3	Dividends paid by regulated investment company after close of taxable year
Section 1.855-1	Revenue Act of 1978 amendments not included
Section 1.856-0	Definition of real estate investment trust
Section 1.856-1	Limitations
Section 1.856-2	Definitions
Section 1.856-3	Rents from real property
Section 1.856-4	Interest
Section 1.856-5	Foreclosure property
Section 1.856-6	Certain corporations, etc
Section 1.856-7	Revocation or termination of election
Section 1.856-8	Treatment of certain qualified REIT subsidiaries
Section 1.856-9	Taxation of real estate investment trusts
Section 1.857-1	Real estate investment trust taxable income and net capital gain
Section 1.857-2	Net income from foreclosure property
Section 1.857-3	Tax imposed by reason of the failure to meet certain source-of-income requirements
Section 1.857-4	Net income and loss from prohibited transactions
Section 1.857-5	Method of taxation of shareholders of real estate investment trusts
Section 1.857-6	Earnings and profits of a real estate investment trust
Section 1.857-7	Records to be kept by a real estate investment trust
Section 1.857-8	Information required in returns of shareholders
Section 1.857-9	Information returns
Section 1.857-10	Non-REIT earnings and profits
Section 1.857-11	Dividends paid by a real estate investment trust after close of taxable year
Section 1.858-1	Deficiency dividends
Section 1.860-1	Requirements for deficiency dividends
Section 1.860-2	Interest and additions to tax
Section 1.860-3	Claim for credit or refund
Section 1.860-4	Effective date
Section 1.860-5	Income from sources within the United States
Section 1.861-1	Interest
Section 1.861-2	Dividends
Section 1.861-3	Compensation for labor or personal services
Section 1.861-4	Rentals and royalties
Section 1.861-5	Sale of real property
Section 1.861-6	Sale of personal property
Section 1.861-7	Computation of taxable income from sources within the United States and from other sources and activities
Section 1.861-8	Allocation and apportionment of interest expense
Section 1.861-9	Special allocations of interest expense
Section 1.861-10	Special rules for allocating and apportioning interest expense of an affiliated group of corporations
Section 1.861-11	Characterization rules and adjustments for certain assets
Section 1.861-12	Special rules for allocating and apportioning certain expenses (other than interest expense) of an affiliated group
Section 1.861-14	Income from certain aircraft or vessels first leased on or before December 28, 1980
Section 1.861-15	Income from certain craft first leased after December 28, 1980
Section 1.861-16	Allocation and apportionment of research and experimental expenditures
Section 1.861-17	Classification of transactions involving computer programs
Section 1.861-18	Income specifically from sources without the United States
Section 1.862-1	Table of contents
Section 1.863-0	Allocation of gross income under section 863(a)
Section 1.863-1	Allocation and apportionment of taxable income
Section 1.863-2	Allocation and apportionment of income from certain sales of inventory
Section 1.863-3	Certain transportation services
Section 1.863-4	Income from sources within a foreign country
Section 1.863-6	Allocation of income attributable to certain notional principal contracts under section 863(a)
Section 1.863-7	Source of income derived from space and ocean activity under section 863(d)
Section 1.863-8	Source of income derived from communications activity under section 863(a), (d), and (e)
Section 1.863-9	Source of income from a qualified fails charge
Section 1.863-10	Meaning of sale, etc
Section 1.864-1	Trade or business within the United States
Section 1.864-2	Rules for determining income effectively connected with U
Section 1.864-3	U
Section 1.864-4	Foreign source income effectively connected with U
Section 1.864-5	Income, gain, or loss attributable to an office or other fixed place of business in the United States
Section 1.864-6	Definition of office or other fixed place of business
Section 1.864-7	Loss with respect to personal property other than stock
Section 1.865-1	Loss with respect to stock
Section 1.865-2	Classification and manner of taxing alien individuals
Section 1.871-1	Determining residence of alien individuals
Section 1.871-2	Residence of alien seamen
Section 1.871-3	Proof of residence of aliens
Section 1.871-4	Loss of residence by an alien
Section 1.871-5	Duty of witholding agent to determine status of alien payees
Section 1.871-6	Taxation of nonresident alien individuals not engaged in U
Section 1.871-7	Taxation of nonresident alien individuals engaged in U
Section 1.871-8	Nonresident alien students or trainees deemed to be engaged in U
Section 1.871-9	Election to treat real property income as effectively connected with U
Section 1.871-10	Gains from sale or exchange of patents, copyrights, or similar property
Section 1.871-11	Determination of tax on treaty income
Section 1.871-12	Taxation of individuals for taxable year of change of U
Section 1.871-13	Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received
Section 1.871-14	Treatment of dividend equivalents
Section 1.871-15	Gross income of nonresident alien individuals
Section 1.872-1	Exclusions from gross income of nonresident alien individuals
Section 1.872-2	Deductions allowed nonresident alien individuals
Section 1.873-1	Allowance of deductions and credits to nonresident alien individuals
Section 1.874-1	Partnerships
Section 1.875-1	Beneficiaries of estates or trusts
Section 1.875-2	Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
Section 1.876-1	Treatment of community income
Section 1.879-1	Table of contents
Section 1.881-0	Manner of taxing foreign corporations
Section 1.881-1	Taxation of foreign corporations not engaged in U
Section 1.881-2	Conduit financing arrangements
Section 1.881-3	Recordkeeping requirements concerning conduit financing arrangements
Section 1.881-4	Exception for certain possessions corporations
Section 1.881-5	Table of contents
Section 1.882-0	Taxation of foreign corporations engaged in U
Section 1.882-1	Income of foreign corporations treated as effectively connected with U
Section 1.882-2	Gross income of a foreign corporation
Section 1.882-3	Allowance of deductions and credits to foreign corporations
Section 1.882-4	Determination of interest deduction
Section 1.882-5	Outline of major topics
Section 1.883-0	Exclusion of income from the international operation of ships or aircraft
Section 1.883-1	Treatment of publicly-traded corporations
Section 1.883-2	Treatment of controlled foreign corporations
Section 1.883-3	Qualified shareholder stock ownership test
Section 1.883-4	Effective/applicability dates
Section 1.883-5	Overview of regulation provisions for section 884
Section 1.884-0	Branch profits tax
Section 1.884-1	Special rules for termination or incorporation of a U
Section 1.884-2	Branch-level interest tax
Section 1.884-4	Qualified resident
Section 1.884-5	Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries
Section 1.891	Income of foreign governments
Section 1.892-3	Controlled commercial entity
Section 1.892-5	Compensation of employees of foreign governments or international organizations
Section 1.893-1	Income affected by treaty
Section 1.894-1	Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the
Section 1.895-1	Taxation of foreign investment in United States real property interests, definition of terms
Section 1.897-1	United States real property holding corporations
Section 1.897-2	Election by foreign corporation to be treated as a domestic corporation under section 897(i)
Section 1.897-3	Corporate distributions
Section 1.897-5	Allowance of credit for taxes
Section 1.901-1	Income, war profits, or excess profits tax paid or accrued
Section 1.901-2	Reduction in amount of foreign taxes on foreign mineral income allowed as a credit
Section 1.901-3	Outline of regulations provisions for section 902
Section 1.902-0	Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation
Section 1.902-1	Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a first- or lower-tier corporation
Section 1.902-2	Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated
Section 1.902-3	Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a
Section 1.902-4	Taxes in lieu of income taxes
Section 1.903-1	Outline of regulation provisions for section 904
Section 1.904-0	Limitation on credit for foreign taxes
Section 1.904-1	Carryback and carryover of unused foreign tax
Section 1.904-2	Carryback and carryover of unused foreign tax by husband and wife
Section 1.904-3	Separate application of section 904 with respect to certain categories of income
Section 1.904-4	Look-through rules as applied to controlled foreign corporations and other entities
Section 1.904-5	Allocation and apportionment of taxes
Section 1.904-6	Transition rules
Section 1.904-7	When credit for taxes may be taken
Section 1.905-1	Conditions of allowance of credit
Section 1.905-2	Outline of regulation provisions for section 907
Section 1.907-0	OMB Control numbers
Section 1.909-0	Definitions and special rules
Section 1.909-1	Splitter arrangements
Section 1.909-2	Rules regarding related income and split taxes
Section 1.909-3	Coordination rules
Section 1.909-4	Pre-2011 foreign tax credit splitting events
Section 1.909-6	Partial exclusion for earned income from sources within a foreign country and foreign housing costs
Section 1.911-1	Qualified individuals
Section 1.911-2	Determination of amount of foreign earned income to be excluded
Section 1.911-3	Determination of housing cost amount eligible for exclusion or deduction
Section 1.911-4	Special rules for married couples
Section 1.911-5	Disallowance of deductions, exclusions, and credits
Section 1.911-6	Procedural rules
Section 1.911-7	Former deduction for certain expenses of living abroad
Section 1.911-8	Exclusion of certain cost-of-living allowances
Section 1.912-1	Exclusion of certain allowances of Foreign Service personnel
Section 1.912-2	Foreign Sales Corporation--general rules
Section 1.921-2	Requirements that a corporation must satisfy to be a FSC or a small FSC
Section 1.922-1	Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands
Section 1.931-1	Coordination of United States and Virgin Islands income taxes
Section 1.932-1	Exclusion of certain income from sources within Puerto Rico
Section 1.933-1	Limitation on reduction in income tax liability incurred to the Virgin Islands
Section 1.934-1	Coordination of individual income taxes with Guam and the Northern Mariana Islands
Section 1.935-1	Elections
Section 1.936-1	Intangible property income in the absence of an election out
Section 1.936-4	Intangible property income when an election out is made: Product, business presence, and contract manufacturing
Section 1.936-5	Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles
Section 1.936-6	Manner of making election under section 936 (h)(5); special election for export sales; revocation of election under
Section 1.936-7	Qualified investments
Section 1.936-10	New lines of business prohibited
Section 1.936-11	Bona fide residency in a possession
Section 1.937-1	Income from sources within a possession
Section 1.937-2	Income effectively connected with the conduct of a trade or business in a possession
Section 1.937-3	Special deduction for China Trade Act corporations
Section 1.941-1	Meaning of terms used in connection with China Trade Act corporations
Section 1.941-2	Illustration of principles
Section 1.941-3	Withholding by a China Trade Act corporation
Section 1.943-1	Amounts included in gross income of United States shareholders
Section 1.951-1	Coordination of subpart F with election of a foreign investment company to distribute income
Section 1.951-2	Coordination of subpart F with foreign personal holding company provisions
Section 1.951-3	Subpart F income defined
Section 1.952-1	Determination of gross income and taxable income of a foreign corporation
Section 1.952-2	Income from insurance of United States risks
Section 1.953-1	Actual United States risks
Section 1.953-2	Risks deemed to be United States risks
Section 1.953-3	Taxable income to which section 953 applies
Section 1.953-4	Corporations not qualifying as insurance companies
Section 1.953-5	Relationship of sections 953 and 954
Section 1.953-6	Introduction
Section 1.954-0	Foreign base company income
Section 1.954-1	Foreign personal holding company income
Section 1.954-2	Foreign base company sales income
Section 1.954-3	Foreign base company services income
Section 1.954-4	Increase in qualified investments in less developed countries; taxable years of controlled foreign corporations beginning
Section 1.954-5	Foreign base company shipping income
Section 1.954-6	Increase in qualified investments in foreign base company shipping operations
Section 1.954-7	Foreign base company oil related income
Section 1.954-8	Effective dates
Section 1.955-0	Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed
Section 1.955-1	Amount of a controlled foreign corporation's qualified investments in less developed countries
Section 1.955-2	Election as to date of determining qualified investments in less developed countries
Section 1.955-3	Definition of less developed country
Section 1.955-4	Definition of less developed country corporation
Section 1.955-5	Gross income from sources within less developed countries
Section 1.955-6	Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested in United States property
Section 1.956-1	Definition of United States property
Section 1.956-2	Definition of controlled foreign corporation
Section 1.957-1	Controlled foreign corporation deriving income from insurance of United States risks
Section 1.957-2	United States person defined
Section 1.957-3	Direct and indirect ownership of stock
Section 1.958-1	Constructive ownership of stock
Section 1.958-2	Exclusion from gross income of United States persons of previously taxed earnings and profits
Section 1.959-1	Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits
Section 1.959-2	Allocation of distributions to earnings and profits of foreign corporations
Section 1.959-3	Distributions to United States persons not counting as dividends
Section 1.959-4	Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign corporations
Section 1.960-1	Interrelation of section 902 and section 960 when dividends are paid by third-, second-, or first-tier corporation
Section 1.960-2	Gross-up of amounts included in income under section 951
Section 1.960-3	Additional foreign tax credit in year of receipt of previously taxed earnings and profits
Section 1.960-4	Credit for taxable year of inclusion binding for taxable year of exclusion
Section 1.960-5	Overpayments resulting from increase in limitation for taxable year of exclusion
Section 1.960-6	Effective dates
Section 1.960-7	Increase in basis of stock in controlled foreign corporations and of other property
Section 1.961-1	Reduction in basis of stock in foreign corporations and of other property
Section 1.961-2	Limitation of tax for individuals on amounts included in gross income under section 951(a)
Section 1.962-1	Election of limitation of tax for individuals
Section 1.962-2	Treatment of actual distributions
Section 1.962-3	Transitional rules for certain taxable years
Section 1.962-4	Repeal of section 963; effective dates
Section 1.963-0	Exclusion of subpart F income upon receipt of minimum distribution
Section 1.963-1	Determination of the amount of the minimum distribution
Section 1.963-2	Distributions counting toward a minimum distribution
Section 1.963-3	Limitations on minimum distribution from a chain or group
Section 1.963-4	Foreign corporations with variation in foreign tax rate because of distributions
Section 1.963-5	Deficiency distribution
Section 1.963-6	Transitional rules for certain taxable years
Section 1.963-7	Determination of minimum distribution during the surcharge period
Section 1.963-8	Determination of the earnings and profits of a foreign corporation
Section 1.964-1	Treatment of blocked earnings and profits
Section 1.964-2	Records to be provided by United States shareholders
Section 1.964-3	Verification of certain classes of income
Section 1.964-4	Effective date of subpart F
Section 1.964-5	Export trade corporations
Section 1.970-1	Elections as to date of determining investments in export trade assets
Section 1.970-2	Effective date of subpart G
Section 1.970-3	Definitions with respect to export trade corporations
Section 1.971-1	Consolidation of group of export trade corporations
Section 1.972-1	Repeal of section 981; effective dates
Section 1.981-0	Foreign law community income for taxable years beginning after December 31, 1966, and before January 1, 1977
Section 1.981-1	Foreign law community income for taxable years beginning before January 1, 1967
Section 1.981-2	Definitions and other special rules
Section 1.981-3	Outline of regulation
Section 1.985-0	Functional currency
Section 1.985-1	Election to use the United States dollar as the functional currency of a QBU
Section 1.985-2	United States dollar approximate separate transactions method
Section 1.985-3	Method of accounting
Section 1.985-4	Adjustments required upon change in functional currency
Section 1.985-5	Transition rules for a QBU that uses the dollar approximate separate transactions method for its first taxable
Section 1.985-6	Adjustments required in connection with a change to DASTM
Section 1.985-7	Special rules applicable to the European Monetary Union (conversion to euro)
Section 1.985-8	Profit and loss method of accounting for a qualified business unit of a taxpayer having a different functional currency
Section 1.987-1	Accounting for gain or loss on certain transfers of property
Section 1.987-2	Termination
Section 1.987-3	Special rules relating to QBU branches of foreign taxpayers
Section 1.987-4	Transition rules for certain qualified business units using a profit and loss method of accounting for taxable years
Section 1.987-5	Taxation of gain or loss from a section 988 transaction; Table of Contents
Section 1.988-0	Certain definitions and special rules
Section 1.988-1	Recognition and computation of exchange gain or loss
Section 1.988-2	Character of exchange gain or loss
Section 1.988-3	Source of gain or loss realized on a section 988 transaction
Section 1.988-4	Section 988(d) hedging transactions
Section 1.988-5	Nonfunctional currency contingent payment debt instruments
Section 1.988-6	Taxation of a domestic international sales corporation
Section 1.991-1	Requirements of a DISC
Section 1.992-1	Election to be treated as a DISC
Section 1.992-2	Deficiency distributions to meet qualification requirements
Section 1.992-3	Coordination with personal holding company provisions in case of certain produced film rents
Section 1.992-4	Definition of qualified export receipts
Section 1.993-1	Definition of qualified export assets
Section 1.993-2	Definition of export property
Section 1.993-3	Definition of producer's loans
Section 1.993-4	Definition of related foreign export corporation
Section 1.993-5	Definition of gross receipts
Section 1.993-6	Definition of United States
Section 1.993-7	Inter-company pricing rules for DISC's
Section 1.994-1	Marginal costing rules
Section 1.994-2	Taxation of DISC income to shareholders
Section 1.995-1	Deemed distributions in qualified years
Section 1.995-2	Distributions upon disqualification
Section 1.995-3	Gain on disposition of stock in a DISC
Section 1.995-4	Foreign investment attributable to producer's loans
Section 1.995-5	Taxable income attributable to military property
Section 1.995-6	Rules for actual distributions and certain deemed distributions
Section 1.996-1	Ordering rules for losses
Section 1.996-2	Divisions of earnings and profits
Section 1.996-3	Subsequent effect of previous disposition of DISC stock
Section 1.996-4	Adjustment to basis
Section 1.996-5	Effectively connected income
Section 1.996-6	Carryover of DISC tax attributes
Section 1.996-7	Effect of carryback of capital loss or net operating loss to prior DISC taxable year
Section 1.996-8	Special rules for subchapter C of the Code
Section 1.997-1	OMB Control numbers
Section 1.1001-1	Discharge of liabilities
Section 1.1001-2	Modifications of debt instruments
Section 1.1001-3	Modifications of certain derivative contracts
Section 1.1001-4	European Monetary Union (conversion to the euro)
Section 1.1001-5	Sales or exchanges
Section 1.1002-1	Adjusted basis
Section 1.1011-1	Bargain sale to a charitable organization
Section 1.1011-2	Basis of property
Section 1.1012-1	Transfers in part a sale and in part a gift
Section 1.1012-2	Property included in inventory
Section 1.1013-1	Basis of property acquired from a decedent
Section 1.1014-1	Property acquired from a decedent
Section 1.1014-2	Other basis rules
Section 1.1014-3	Uniformity of basis; adjustment to basis
Section 1.1014-4	Gain or loss
Section 1.1014-5	Special rule for adjustments to basis where property is acquired from a decedent prior to his death
Section 1.1014-6	Example applying rules of Sec
Section 1.1014-7	Bequest, devise, or inheritance of a remainder interest
Section 1.1014-8	Special rule with respect to DISC stock
Section 1.1014-9	Basis of property acquired by gift after December 31, 1920
Section 1.1015-1	Transfer of property in trust after December 31, 1920
Section 1.1015-2	Gift or transfer in trust before January 1, 1921
Section 1.1015-3	Transfers in part a gift and in part a sale
Section 1.1015-4	Increased basis for gift tax paid
Section 1.1015-5	Adjustments to basis; scope of section
Section 1.1016-1	Items properly chargeable to capital account
Section 1.1016-2	Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913
Section 1.1016-3	Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax
Section 1.1016-4	Miscellaneous adjustments to basis
Section 1.1016-5	Other applicable rules
Section 1.1016-6	Substituted basis
Section 1.1016-10	Basis reductions following a discharge of indebtedness
Section 1.1017-1	Property on which lessee has made improvements
Section 1.1019-1	Election as to amounts allowed in respect of depreciation, etc
Section 1.1020-1	Sale of annuities
Section 1.1021-1	Table of contents
Section 1.1031-0	Disposition by a corporation of its own capital stock
Section 1.1032-1	Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations
Section 1.1032-2	Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision
Section 1.1032-3	Sale or exchange of residence
Section 1.1034-1	Certain exchanges of insurance policies
Section 1.1035-1	Stock for stock of the same corporation
Section 1.1036-1	Certain exchanges of United States obligations
Section 1.1037-1	Reacquisitions of real property in satisfaction of indebtedness
Section 1.1038-1	Reacquisition and resale of property used as a principal residence
Section 1.1038-2	Election to have section 1038 apply for taxable years beginning after December 31, 1957
Section 1.1038-3	Certain sales of low-income housing projects
Section 1.1039-1	Redemptions of stock
Section 1.1041-2	Application to partnerships
Section 1.1045-1	Basis of property acquired during affiliation
Section 1.1051-1	Basis of property established by Revenue Act of 1932
Section 1.1052-1	Basis of property established by Revenue Act of 1934
Section 1.1052-2	Basis of property established by the Internal Revenue Code of 1939
Section 1.1052-3	Property acquired before March 1, 1913
Section 1.1053-1	Certain stock of Federal National Mortgage Association
Section 1.1054-1	General rule with respect to redeemable ground rents
Section 1.1055-1	Determination of amount realized on the transfer of the right to hold real property subject to liabilities under
Section 1.1055-2	Basis of real property held subject to liabilities under a redeemable ground rent
Section 1.1055-3	Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963
Section 1.1055-4	Special allocation rules for certain asset acquisitions
Section 1.1060-1	Gain from sale or exchange to effectuate policies of Federal Communications Commission
Section 1.1071-1	Nature and effect of election
Section 1.1071-2	Reduction of basis of property pursuant to election under section 1071
Section 1.1071-3	Manner of election
Section 1.1071-4	Terms used
Section 1.1081-1	Purpose and scope of exception
Section 1.1081-2	Exchanges of stock or securities solely for stock or securities
Section 1.1081-3	Exchanges of property for property by corporations
Section 1.1081-4	Distribution solely of stock or securities
Section 1.1081-5	Transfers within system group
Section 1.1081-6	Sale of stock or securities received upon exchange by members of system group
Section 1.1081-7	Exchanges in which money or other nonexempt property is received
Section 1.1081-8	Requirements with respect to order of Securities and Exchange Commission
Section 1.1081-9	Nonapplication of other provisions of the Internal Revenue Code of 1954
Section 1.1081-10	Records to be kept and information to be filed with returns
Section 1.1081-11	Basis for determining gain or loss
Section 1.1082-1	Basis of property acquired upon exchanges under section 1081 (a) or (e)
Section 1.1082-2	Reduction of basis of property by reason of gain not recognized under section 1081(b)
Section 1.1082-3	Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus,
Section 1.1082-4	Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2)
Section 1.1082-5	Basis of property acquired under section 1081(d) in transactions between corporations of the same system group
Section 1.1082-6	Definitions
Section 1.1083-1	Losses from wash sales of stock or securities
Section 1.1091-1	Basis of stock or securities acquired in ``wash sales''
Section 1.1091-2	Alternative tax
Section 1.1201-1	Table of contents
Section 1.1202-0	Deduction for capital gains
Section 1.1202-1	Qualified small business stock; effect of redemptions
Section 1.1202-2	Limitation on capital losses
Section 1.1211-1	Capital loss carryovers and carrybacks
Section 1.1212-1	Meaning of terms
Section 1.1221-1	Hedging transactions
Section 1.1221-2	Time and manner for electing capital asset treatment for certain self-created musical works
Section 1.1221-3	Other terms relating to capital gains and losses
Section 1.1222-1	Determination of period for which capital assets are held
Section 1.1223-1	Rules relating to the holding periods of partnership interests
Section 1.1223-3	Gains and losses from the sale or exchange of certain property used in the trade or business
Section 1.1231-1	Livestock held for draft, breeding, dairy, or sporting purposes
Section 1.1231-2	Bonds and other evidences of indebtedness; scope of section
Section 1.1232-1	Retirement
Section 1.1232-2	Gain upon sale or exchange of obligations issued at a discount after December 31, 1954
Section 1.1232-3	Obligations with excess coupons detached
Section 1.1232-4	Gains and losses from short sales
Section 1.1233-1	Hedging transactions
Section 1.1233-2	Options to buy or sell
Section 1.1234-1	Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976
Section 1.1234-2	Special rules for the treatment of grantors of certain options granted after September 1, 1976
Section 1.1234-3	Hedging transactions
Section 1.1234-4	Sale or exchange of patents
Section 1.1235-1	Definition of terms
Section 1.1235-2	Dealers in securities
Section 1.1236-1	Real property subdivided for sale
Section 1.1237-1	Amortization in excess of depreciation
Section 1.1238-1	Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976
Section 1.1239-1	Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976
Section 1.1239-2	Capital gains treatment of certain termination payments
Section 1.1240-1	Cancellation of lease or distributor's agreement
Section 1.1241-1	Losses on small business investment company stock
Section 1.1242-1	Loss of small business investment company
Section 1.1243-1	General rule for treatment of gain from dispositions of certain depreciable property
Section 1.1245-1	Definition of recomputed basis
Section 1.1245-2	Definition of section 1245 property
Section 1.1245-3	Exceptions and limitations
Section 1.1245-4	Adjustments to basis
Section 1.1245-5	Relation of section 1245 to other sections
Section 1.1245-6	Election by foreign investment companies to distribute income currently
Section 1.1247-1	Computation and distribution of taxable income
Section 1.1247-2	Treatment of capital gains
Section 1.1247-3	Election by foreign investment company with respect to foreign tax credit
Section 1.1247-4	Information and recordkeeping requirements
Section 1.1247-5	Treatment of gain from certain sales or exchanges of stock in certain foreign corporations
Section 1.1248-1	Earnings and profits attributable to a block of stock in simple cases
Section 1.1248-2	Earnings and profits attributable to stock in complex cases
Section 1.1248-3	Limitation on tax applicable to individuals
Section 1.1248-4	Stock ownership requirements for less developed country corporations
Section 1.1248-5	Sale or exchange of stock in certain domestic corporations
Section 1.1248-6	Taxpayer to establish earnings and profits and foreign taxes
Section 1.1248-7	Earnings and profits attributable to stock following certain non-recognition transactions
Section 1.1248-8	Gain from certain sales or exchanges of patents, etc
Section 1.1249-1	Gain from dispositions of certain depreciable realty
Section 1.1250-1	Additional depreciation defined
Section 1.1250-2	Exceptions and limitations
Section 1.1250-3	Holding period
Section 1.1250-4	Property with two or more elements
Section 1.1250-5	General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income
Section 1.1251-1	Excess deductions account
Section 1.1251-2	Definitions relating to section 1251
Section 1.1251-3	Exceptions and limitations
Section 1.1251-4	General rule for treatment of gain from disposition of farm land
Section 1.1252-1	Special rules
Section 1.1252-2	Table of contents for section 1254 recapture rules
Section 1.1254-0	Treatment of gain from disposition of natural resource recapture property
Section 1.1254-1	Exceptions and limitations
Section 1.1254-2	Section 1254 costs immediately after certain acquisitions
Section 1.1254-3	Special rules for S corporations and their shareholders
Section 1.1254-4	Special rules for partnerships and their partners
Section 1.1254-5	Effective date of regulations
Section 1.1254-6	Netting rule for certain conversion transactions
Section 1.1258-1	Original issue discount; effective date; table of contents
Section 1.1271-0	Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments
Section 1.1271-1	Current inclusion of OID in income
Section 1.1272-1	Treatment of debt instruments purchased at a premium
Section 1.1272-2	Election by a holder to treat all interest on a debt instrument as OID
Section 1.1272-3	Definition of OID
Section 1.1273-1	Determination of issue price and issue date
Section 1.1273-2	Debt instruments to which section 1274 applies
Section 1.1274-1	Issue price of debt instruments to which section 1274 applies
Section 1.1274-2	Potentially abusive situations defined
Section 1.1274-3	Test rate
Section 1.1274-4	Assumptions
Section 1.1274-5	Definitions
Section 1.1275-1	Special rules relating to debt instruments
Section 1.1275-2	OID information reporting requirements
Section 1.1275-3	Contingent payment debt instruments
Section 1.1275-4	Variable rate debt instruments
Section 1.1275-5	Integration of qualifying debt instruments
Section 1.1275-6	Inflation-indexed debt instruments
Section 1.1275-7	Tax treatment of certain stripped bonds and stripped coupons
Section 1.1286-1	Stripped inflation-protected debt instruments
Section 1.1286-2	Denial of capital gains treatment for gains on registration-required obligations not in registered form
Section 1.1287-1	Treatment of shareholders of certain passive foreign investment companies; table of contents
Section 1.1291-0	Taxation of U
Section 1.1291-1	Deemed dividend election
Section 1.1291-9	Deemed sale election
Section 1.1291-10	Table of contents
Section 1.1293-0	Current taxation of income from qualified electing funds
Section 1.1293-1	Table of contents
Section 1.1294-0	Table of contents
Section 1.1295-0	Qualified electing funds
Section 1.1295-1	Retroactive elections
Section 1.1295-3	Mark to market election for marketable stock
Section 1.1296-1	Definition of marketable stock
Section 1.1296-2	Table of contents
Section 1.1297-0	Deemed sale or deemed dividend election by a U
Section 1.1297-3	Table of contents
Section 1.1298-0	Deemed sale or deemed dividend election by a U
Section 1.1298-3	Averaging of farm and fishing income
Section 1.1301-1	Double inclusion of an item of gross income
Section 1.1312-1	Double allowance of a deduction or credit
Section 1.1312-2	Double exclusion of an item of gross income
Section 1.1312-3	Double disallowance of a deduction or credit
Section 1.1312-4	Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs
Section 1.1312-5	Correlative deductions and credits for certain related corporations
Section 1.1312-6	Basis of property after erroneous treatment of a prior transaction
Section 1.1312-7	Law applicable in determination of error
Section 1.1312-8	Involuntary liquidation of lifo inventories
Section 1.1321-1	Liquidation and replacement of lifo inventories by acquiring corporations
Section 1.1321-2	Recoveries in respect of war losses
Section 1.1331-1	Inclusion in gross income of war loss recoveries
Section 1.1332-1	Tax adjustment measured by prior benefits
Section 1.1333-1	Restoration of value of investments
Section 1.1334-1	Elective method; time and manner of making election and effect thereof
Section 1.1335-1	Basis of recovered property
Section 1.1336-1	Determination of tax benefits from allowable deductions
Section 1.1337-1	Restoration of amounts received or accrued under claim of right
Section 1.1341-1	Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date
Section 1.1342-1	Recovery of unconstitutional taxes
Section 1.1346-1	Tax on certain amounts received from the United States
Section 1.1347-1	Fifty-percent maximum tax on earned income
Section 1.1348-1	Computation of the fifty-percent maximum tax on earned income
Section 1.1348-2	Definitions
Section 1.1348-3	Table of contents
Section 1.1361-0	S corporation defined
Section 1.1361-1	Definitions relating to S corporation subsidiaries
Section 1.1361-2	QSub election
Section 1.1361-3	Effect of QSub election
Section 1.1361-4	Termination of QSub election
Section 1.1361-5	Effective date
Section 1.1361-6	Table of contents
Section 1.1362-0	Election to be an S corporation
Section 1.1362-1	Termination of election
Section 1.1362-2	Treatment of S termination year
Section 1.1362-3	Inadvertent terminations and inadvertently invalid elections
Section 1.1362-4	Election after termination
Section 1.1362-5	Elections and consents
Section 1.1362-6	Effective dates
Section 1.1362-7	Dividends received from affiliated subsidiaries
Section 1.1362-8	Effect of election on corporation
Section 1.1363-1	Recapture of LIFO benefits
Section 1.1363-2	Table of contents
Section 1.1366-0	Shareholder's share of items of an S corporation
Section 1.1366-1	Limitations on deduction of passthrough items of an S corporation to its shareholders
Section 1.1366-2	Treatment of family groups
Section 1.1366-3	Special rules limiting the passthrough of certain items of an S corporation to its shareholders
Section 1.1366-4	Effective/applicability date
Section 1.1366-5	Table of contents
Section 1.1367-0	Adjustments to basis of shareholder's stock in an S corporation
Section 1.1367-1	Adjustments to basis of indebtedness to shareholder
Section 1.1367-2	Effective/Applicability date
Section 1.1367-3	Table of contents
Section 1.1368-0	Distributions by S corporations
Section 1.1368-1	Accumulated adjustments account (AAA)
Section 1.1368-2	Examples
Section 1.1368-3	Effective date and transition rule
Section 1.1368-4	Table of contents
Section 1.1374-0	General rules and definitions
Section 1.1374-1	Net recognized built-in gain
Section 1.1374-2	Net unrealized built-in gain
Section 1.1374-3	Recognized built-in gain or loss
Section 1.1374-4	Loss carryforwards
Section 1.1374-5	Credits and credit carryforwards
Section 1.1374-6	Inventory
Section 1.1374-7	Section 1374(d)(8) transactions
Section 1.1374-8	Anti-stuffing rule
Section 1.1374-9	Effective date and additional rules
Section 1.1374-10	Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent
Section 1.1375-1	Table of contents
Section 1.1377-0	Pro rata share
Section 1.1377-1	Post-termination transition period
Section 1.1377-2	Effective dates
Section 1.1377-3	Taxable year of S corporation
Section 1.1378-1	Organizations to which part applies
Section 1.1381-1	Tax on certain farmers' cooperatives
Section 1.1381-2	Taxable income of cooperatives; gross income
Section 1.1382-1	Taxable income of cooperatives; treatment of patronage dividends
Section 1.1382-2	Taxable income of cooperatives; special deductions for exempt farmers' cooperatives
Section 1.1382-3	Taxable income of cooperatives; payment period for each taxable year
Section 1.1382-4	Taxable income of cooperatives; products marketed under pooling arrangements
Section 1.1382-5	Taxable income of cooperatives; treatment of earnings received after patronage occurred
Section 1.1382-6	Special rules applicable to cooperative associations exempt from tax before January 1, 1952
Section 1.1382-7	Computation of tax where cooperative redeems nonqualified written notices of allocation
Section 1.1383-1	Amounts includible in patron's gross income
Section 1.1385-1	Definitions and special rules
Section 1.1388-1	Table of contents
Section 1.1394-0	Enterprise zone facility bonds
Section 1.1394-1	Qualified zone employees
Section 1.1396-1	Treatment of passive activity losses and passive activity credits in individuals' title 11 cases
Section 1.1398-1	Treatment of section 465 losses in individuals' title 11 cases
Section 1.1398-2	Treatment of section 121 exclusion in individuals' title 11 cases
Section 1.1398-3	OMB Control numbers
Section 1.1401-1	Cross references
Section 1.1403-1	Table of contents of provisions applicable to section 1411
Section 1.1411-0	General rules
Section 1.1411-1	Application to individuals
Section 1.1411-2	Application to estates and trusts
Section 1.1411-3	Definition of net investment income
Section 1.1411-4	Trades or businesses to which tax applies
Section 1.1411-5	Income on investment of working capital subject to tax
Section 1.1411-6	Exception for dispositions of interests in partnerships and S corporations
Section 1.1411-7	Exception for distributions from qualified plans
Section 1.1411-8	Exception for self-employment income
Section 1.1411-9	Controlled foreign corporations and passive foreign investment companies
Section 1.1411-10	Outline of regulation provisions for section 1441
Section 1.1441-0	Requirement for the deduction and withholding of tax on payments to foreign persons
Section 1.1441-1	Amounts subject to withholding
Section 1.1441-2	Determination of amounts to be withheld
Section 1.1441-3	Exemptions from withholding for certain effectively connected income and other amounts
Section 1.1441-4	Withholding on payments to partnerships, trusts, and estates
Section 1.1441-5	Claim of reduced withholding under an income tax treaty
Section 1.1441-6	General provisions relating to withholding agents
Section 1.1441-7	Exemption from withholding for payments to foreign governments, international organizations, foreign central banks
Section 1.1441-8	Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations
Section 1.1441-9	Withholding agents with respect to fast-pay arrangements
Section 1.1441-10	Withholding of tax on foreign corporations
Section 1.1442-1	Exemption under a tax treaty
Section 1.1442-2	Tax exempt income of a foreign tax-exempt corporation
Section 1.1442-3	Foreign tax-exempt organizations
Section 1.1443-1	Withholding on dispositions of U
Section 1.1445-1	Situations in which withholding is not required under section 1445(a)
Section 1.1445-2	Adjustments to amount required to be withheld pursuant to withholding certificate
Section 1.1445-3	Liability of agents
Section 1.1445-4	Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates
Section 1.1445-5	Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e)
Section 1.1445-6	Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation
Section 1.1445-7	Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs)
Section 1.1445-8	Table of contents
Section 1.1446-0	Withholding tax on foreign partners' share of effectively connected taxable income
Section 1.1446-1	Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704
Section 1.1446-2	Time and manner of calculating and paying over the 1446 tax
Section 1.1446-3	Publicly traded partnerships
Section 1.1446-4	Tiered partnership structures
Section 1.1446-5	Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively
Section 1.1446-6	Effective/Applicability date
Section 1.1446-7	Tax-free covenant bonds issued before January 1, 1934
Section 1.1451-1	Exemptions from withholding under section 1451
Section 1.1451-2	Payment and returns of tax withheld
Section 1.1461-1	Adjustments for overwithholding or underwithholding of tax
Section 1.1461-2	Withholding under section 1446
Section 1.1461-3	Withheld tax as credit to recipient of income
Section 1.1462-1	Tax paid by recipient of income
Section 1.1463-1	Refunds or credits
Section 1.1464-1	Outline of regulation provisions for sections 1471 through 1474
Section 1.1471-0	Scope of chapter 4 and definitions
Section 1.1471-1	Requirement to deduct and withhold tax on withholdable payments to certain FFIs
Section 1.1471-2	Identification of payee
Section 1.1471-3	FFI agreement
Section 1.1471-4	Definitions applicable to section 1471
Section 1.1471-5	Payments beneficially owned by exempt beneficial owners
Section 1.1471-6	Withholding on NFFEs
Section 1.1472-1	Section 1473 definitions
Section 1.1473-1	Liability for withheld tax and withholding agent reporting
Section 1.1474-1	Adjustments for overwithholding or underwithholding of tax
Section 1.1474-2	Withheld tax as credit to beneficial owner of income
Section 1.1474-3	Tax paid only once
Section 1.1474-4	Refunds or credits
Section 1.1474-5	Coordination of chapter 4 with other withholding provisions
Section 1.1474-6	Confidentiality of information
Section 1.1474-7	Imposition of tax
Section 1.1491-1	Nontaxable transfers
Section 1.1492-1	Definition of foreign trust
Section 1.1493-1	Returns; payment and collection of tax
Section 1.1494-1	Effective date
Section 1.1494-2	Effective dates
Section 1.1502-0	Definitions
Section 1.1502-1	Computation of tax liability
Section 1.1502-2	Consolidated tax credits
Section 1.1502-3	Consolidated foreign tax credit
Section 1.1502-4	Estimated tax
Section 1.1502-5	Liability for tax
Section 1.1502-6	Consolidated overall foreign losses, separate limitation losses, and overall domestic losses
Section 1.1502-9	Consolidated taxable income
Section 1.1502-11	Separate taxable income
Section 1.1502-12	Intercompany transactions
Section 1.1502-13	SRLY limitation on built-in losses
Section 1.1502-15	Mine exploration expenditures
Section 1.1502-16	Methods of accounting
Section 1.1502-17	Inventory adjustment
Section 1.1502-18	Excess loss accounts
Section 1.1502-19	Net operating losses
Section 1.1502-21	Consolidated capital gain and loss
Section 1.1502-22	Consolidated net section 1231 gain or loss
Section 1.1502-23	Consolidated charitable contributions deduction
Section 1.1502-24	Consolidated dividends received deduction
Section 1.1502-26	Consolidated section 247 deduction
Section 1.1502-27	Consolidated section 108
Section 1.1502-28	Stock basis after certain triangular reorganizations
Section 1.1502-30	Stock basis after a group structure change
Section 1.1502-31	Investment adjustments
Section 1.1502-32	Earnings and profits
Section 1.1502-33	Special aggregate stock ownership rules
Section 1.1502-34	Transfers of subsidiary stock and deconsolidations of subsidiaries
Section 1.1502-35	Unified loss rule
Section 1.1502-36	Mutual savings banks, etc
Section 1.1502-42	Consolidated accumulated earnings tax
Section 1.1502-43	Percentage depletion for independent producers and royalty owners
Section 1.1502-44	Consolidated returns by life- nonlife groups
Section 1.1502-47	Computation of alternative minimum tax of consolidated groups
Section 1.1502-55	Filing of consolidated returns
Section 1.1502-75	Taxable year of members of group
Section 1.1502-76	Agent for the group
Section 1.1502-77	Tentative carryback adjustments
Section 1.1502-78	Separate return years
Section 1.1502-79	Applicability of other provisions of law
Section 1.1502-80	Table of contents
Section 1.1502-90	Application of section 382 with respect to a consolidated group
Section 1.1502-91	Ownership change of a loss group or a loss subgroup
Section 1.1502-92	Consolidated section 382 limitation (or subgroup section 382 limitation)
Section 1.1502-93	Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group
Section 1.1502-94	Rules on ceasing to be a member of a consolidated group (or loss subgroup)
Section 1.1502-95	Miscellaneous rules
Section 1.1502-96	Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case
Section 1.1502-97	Coordination with section 383
Section 1.1502-98	Effective/applicability dates
Section 1.1502-99	Corporations exempt from tax
Section 1.1502-100	Computation and payment of tax
Section 1.1503-1	Dual consolidated loss
Section 1.1503-2	Outline of provisions
Section 1.1504-0	Definitions
Section 1.1504-1	Treatment of warrants, options, convertible obligations, and other similar interests
Section 1.1504-4	OMB Control numbers
Section 1.1551-1	Earnings and profits
Section 1.1552-1	Table of contents
Section 1.1561-0	General rules regarding certain tax benefits available to the component members of a controlled group of corporations
Section 1.1561-1	Special rules for allocating reductions of certain section 1561(a) tax-benefit items
Section 1.1561-2	Allocation of the section 1561(a) tax items
Section 1.1561-3	Definition of controlled group of corporations and component members and related concepts
Section 1.1563-1	Excluded stock
Section 1.1563-2	Rules for determining stock ownership
Section 1.1563-3	Franchised corporations
Section 1.1563-4	Records
Section 1.6001-1	Returns
Section 1.6001-2	General requirement of return, statement, or list
Section 1.6011-1	Returns, etc
Section 1.6011-2	Requirement of statement from payees of certain gambling winnings
Section 1.6011-3	Requirement of statement disclosing participation in certain transactions by taxpayers
Section 1.6011-4	Required use of magnetic media for corporate income tax returns
Section 1.6011-5	Specified tax return preparers required to file individual income tax returns using magnetic media
Section 1.6011-7	Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B
Section 1.6011-8	Individuals required to make returns of income
Section 1.6012-1	Corporations required to make returns of income
Section 1.6012-2	Returns by fiduciaries
Section 1.6012-3	Miscellaneous returns
Section 1.6012-4	Composite return in lieu of specified form
Section 1.6012-5	Returns by political organizations
Section 1.6012-6	Joint returns
Section 1.6013-1	Joint return after filing separate return
Section 1.6013-2	Treatment of joint return after death of either spouse
Section 1.6013-3	Applicable rules
Section 1.6013-4	Election to treat nonresident alien individual as resident of the United States
Section 1.6013-6	Joint return for year in which nonresident alien becomes resident of the United States
Section 1.6013-7	Tax not computed by taxpayer for taxable years beginning before January 1, 1970
Section 1.6014-1	Tax not computed by taxpayer for taxable years beginning after December 31, 1969
Section 1.6014-2	Table of contents
Section 1.6015-0	Relief from joint and several liability on a joint return
Section 1.6015-1	Relief from liability applicable to all qualifying joint filers
Section 1.6015-2	Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the
Section 1.6015-3	Equitable relief
Section 1.6015-4	Time and manner for requesting relief
Section 1.6015-5	Nonrequesting spouse's notice and opportunity to participate in administrative proceedings
Section 1.6015-6	Tax Court review
Section 1.6015-7	Applicable liabilities
Section 1.6015-8	Effective date
Section 1.6015-9	Declarations of estimated income tax by corporations
Section 1.6016-1	Contents of declaration of estimated tax
Section 1.6016-2	Amendment of declaration
Section 1.6016-3	Short taxable year
Section 1.6016-4	Self-employment tax returns
Section 1.6017-1	Returns of banks with respect to common trust funds
Section 1.6032-1	Returns by exempt organizations; taxable years beginning before January 1, 1970
Section 1.6033-1	Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt
Section 1.6033-2	Additional provisions relating to private foundations
Section 1.6033-3	Required use of magnetic media for returns by organizations required to file returns under section 6033
Section 1.6033-4	Disclosure by tax-exempt entities that are parties to certain reportable transactions
Section 1.6033-5	Notification requirement for entities not required to file an annual information return under section 6033(a)(1)
Section 1.6033-6	Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions
Section 1.6034-1	Returns of U
Section 1.6035-1	Returns of U
Section 1.6035-2	Returns of 50-percent U
Section 1.6035-3	Notice of qualification as executor or receiver
Section 1.6036-1	Return of electing small business corporation
Section 1.6037-1	Required use of magnetic media for income tax returns of electing small business corporations
Section 1.6037-2	Information returns required of domestic corporations with respect to annual accounting periods of certain foreign
Section 1.6038-1	Information returns required of United States persons with respect to annual accounting periods of certain foreign
Section 1.6038-2	Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs)
Section 1.6038-3	Returns required in connection with certain options
Section 1.6039-1	Statements to persons with respect to whom information is reported
Section 1.6039-2	Return of information as to payments of $600 or more
Section 1.6041-1	Return of information as to payments to employees
Section 1.6041-2	Payments for which no return of information is required under section 6041
Section 1.6041-3	Foreign-related items and other exceptions
Section 1.6041-4	Information as to actual owner
Section 1.6041-5	Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing
Section 1.6041-6	Magnetic media requirement
Section 1.6041-7	Cross-reference to penalties
Section 1.6041-8	Coordination with reporting rules for widely held fixed investment trusts under Sec
Section 1.6041-9	Return of information as to dividends paid in calendar years before 1963
Section 1.6042-1	Returns of information as to dividends paid
Section 1.6042-2	Dividends subject to reporting
Section 1.6042-3	Statements to recipients of dividend payments
Section 1.6042-4	Coordination with reporting rules for widely held fixed investment trusts under Sec
Section 1.6042-5	Return regarding corporate dissolution or liquidation
Section 1.6043-1	Return of information respecting distributions in liquidation
Section 1.6043-2	Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under
Section 1.6043-3	Information returns relating to certain acquisitions of control and changes in capital structure
Section 1.6043-4	Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963
Section 1.6044-1	Returns of information as to payments of patronage dividends
Section 1.6044-2	Amounts subject to reporting
Section 1.6044-3	Exemption for certain consumer cooperatives
Section 1.6044-4	Statements to recipients of patronage dividends
Section 1.6044-5	Returns of information of brokers and barter exchanges
Section 1.6045-1	Furnishing statement required with respect to certain substitute payments
Section 1.6045-2	Information reporting for an acquisition of control or a substantial change in capital structure
Section 1.6045-3	Information reporting on real estate transactions with dates of closing on or after January 1, 1991
Section 1.6045-4	Information reporting on payments to attorneys
Section 1.6045-5	Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
Section 1.6046-1	Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and
Section 1.6046-2	Returns as to formation or reorganization of foreign corporations prior to September 15, 1960
Section 1.6046-3	Information to be furnished with regard to employee retirement plan covering an owner-employee
Section 1.6047-1	Information relating to qualifying longevity annuity contracts
Section 1.6047-2	Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross
Section 1.6049-1	Interest and original issue discount subject to reporting in calendar years before 1983
Section 1.6049-2	Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount
Section 1.6049-3	Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982
Section 1.6049-4	Interest and original issue discount subject to reporting after December 31, 1982
Section 1.6049-5	Statements to recipients of interest payments and holders of obligations for attributed original issue discount
Section 1.6049-6	Returns of information with respect to REMIC regular interests and collateralized debt obligations
Section 1.6049-7	Interest and original issue discount paid to certain nonresident aliens
Section 1.6049-8	Premium subject to reporting for a debt instrument acquired on or after January 1, 2014
Section 1.6049-9	Information returns regarding payment of wages in the form of group-term life insurance
Section 1.6052-1	Statements to be furnished employees with respect to wages paid in the form of group-term life insurance
Section 1.6052-2	Information reporting for minimum essential coverage
Section 1.6055-1	Electronic furnishing of statements
Section 1.6055-2	Reporting requirements for tax return preparers
Section 1.6060-1	Signing of returns and other documents by individuals
Section 1.6061-1	Signing of returns, statements, and other documents made by corporations
Section 1.6062-1	Signing of returns, statements, and other documents made by partnerships
Section 1.6063-1	Verification of returns
Section 1.6065-1	Time for filing returns and other documents
Section 1.6071-1	Time for filing returns of individuals, estates, and trusts
Section 1.6072-1	Time for filing returns of corporations
Section 1.6072-2	Income tax due dates postponed in case of China Trade Act corporations
Section 1.6072-3	Time for filing other returns of income
Section 1.6072-4	Time and place for filing declarations of estimated income tax by individuals
Section 1.6073-1	Fiscal years
Section 1.6073-2	Short taxable years
Section 1.6073-3	Extension of time for filing declarations by individuals
Section 1.6073-4	Time and place for filing declarations of estimated income tax by corporations
Section 1.6074-1	Time for filing declarations by corporations in case of a short taxable year
Section 1.6074-2	Extension of time for filing declarations by corporations
Section 1.6074-3	Extension of time for filing returns
Section 1.6081-1	Automatic extension of time to file certain returns filed by partnerships
Section 1.6081-2	Automatic extension of time for filing corporation income tax returns
Section 1.6081-3	Automatic extension of time for filing individual income tax return
Section 1.6081-4	Extensions of time in the case of certain partnerships, corporations and U
Section 1.6081-5	Automatic extension of time to file estate or trust income tax return
Section 1.6081-6	Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return
Section 1.6081-7	Automatic extension of time to file certain information returns
Section 1.6081-8	Automatic extension of time to file exempt organization returns
Section 1.6081-9	Automatic extension of time to file withholding tax return for U
Section 1.6081-10	Automatic extension of time for filing certain employee plan returns
Section 1.6081-11	Place for filing returns or other documents
Section 1.6091-1	Place for filing income tax returns
Section 1.6091-2	Filing certain international income tax returns
Section 1.6091-3	Exceptional cases
Section 1.6091-4	Computations on returns or other documents
Section 1.6102-1	Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
Section 1.6107-1	Form and manner of furnishing copy of return and retaining copy or record
Section 1.6107-2	Identifying numbers
Section 1.6109-1	Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements
Section 1.6109-2	Disclosure requirements for quid pro quo contributions
Section 1.6115-1	Time and place for paying tax shown on returns
Section 1.6151-1	Payment of estimated tax by individuals
Section 1.6153-1	Fiscal years
Section 1.6153-2	Short taxable years
Section 1.6153-3	Extension of time for paying the estimated tax
Section 1.6153-4	Extension of time for paying tax or deficiency
Section 1.6161-1	Extension of time for payment of tax on gain attributable to liquidation of personal holding companies
Section 1.6162-1	Extensions of time for payment of taxes by corporations expecting carrybacks
Section 1.6164-1	Amount of tax the time for payment of which may be extended
Section 1.6164-2	Computation of the amount of reduction of the tax previously determined
Section 1.6164-3	Payment of remainder of tax where extension relates to only part of the tax
Section 1.6164-4	Period of extension
Section 1.6164-5	Revised statements
Section 1.6164-6	Termination by district director
Section 1.6164-7	Payments on termination
Section 1.6164-8	Cross references
Section 1.6164-9	Bonds where time to pay the tax or deficiency has been extended
Section 1.6165-1	Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations
Section 1.6302-1	Deposit rules for tax withheld on nonresident aliens and foreign corporations
Section 1.6302-2	Deposit rules for estimated taxes of certain trusts
Section 1.6302-3	Voluntary payments by electronic funds transfer
Section 1.6302-4	Collection and administration of qualified State individual income taxes
Section 1.6361-1	Tentative carryback adjustments
Section 1.6411-1	Computation of tentative carryback adjustment
Section 1.6411-2	Allowance of adjustments
Section 1.6411-3	Consolidated groups
Section 1.6411-4	Credit or refund of tax withheld on nonresident aliens and foreign corporations
Section 1.6414-1	Adjustment of overpayment of estimated income tax by corporation
Section 1.6425-1	Computation of adjustment of overpayment of estimated tax
Section 1.6425-2	Allowance of adjustments
Section 1.6425-3	Addition to the tax in the case of an individual
Section 1.6654-1	Exceptions to imposition of the addition to the tax in the case of individuals
Section 1.6654-2	Short taxable years of individuals
Section 1.6654-3	Waiver of penalty for underpayment of 1971 estimated tax by an individual
Section 1.6654-4	Payments of estimated tax
Section 1.6654-5	Nonresident alien individuals
Section 1.6654-6	Applicability
Section 1.6654-7	Table of contents
Section 1.6655-0	Addition to the tax in the case of a corporation
Section 1.6655-1	Annualized income installment method
Section 1.6655-2	Adjusted seasonal installment method
Section 1.6655-3	Large corporations
Section 1.6655-4	Short taxable year
Section 1.6655-5	Methods of accounting
Section 1.6655-6	Addition to tax on account of excessive adjustment under section 6425
Section 1.6655-7	Table of contents
Section 1.6662-0	Overview of the accuracy-related penalty
Section 1.6662-1	Accuracy-related penalty
Section 1.6662-2	Negligence or disregard of rules or regulations
Section 1.6662-3	Substantial understatement of income tax
Section 1.6662-4	Substantial and gross valuation misstatements under chapter 1
Section 1.6662-5	Transactions between persons described in section 482 and net section 482 transfer price adjustments
Section 1.6662-6	Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty
Section 1.6662-7	Table of contents
Section 1.6664-0	Accuracy-related and fraud penalties; definitions, effective date and special rules
Section 1.6664-1	Underpayment
Section 1.6664-2	Ordering rules for determining the total amount of penalties imposed
Section 1.6664-3	Reasonable cause and good faith exception to section 6662 penalties
Section 1.6664-4	Table of contents
Section 1.6694-0	Section 6694 penalties applicable to tax return preparers
Section 1.6694-1	Penalty for understatement due to an unreasonable position
Section 1.6694-2	Penalty for understatement due to willful, reckless, or intentional conduct
Section 1.6694-3	Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's
Section 1.6694-4	Other assessable penalties with respect to the preparation of tax returns for other persons
Section 1.6695-1	Tax return preparer due diligence requirements for determining earned income credit eligibility
Section 1.6695-2	Claims for credit or refund by tax return preparers or appraisers
Section 1.6696-1	Termination assessments of income tax
Section 1.6851-1	Certificates of compliance with income tax laws by departing aliens
Section 1.6851-2	Furnishing of bond to insure payment; cross reference
Section 1.6851-3	Interested parties
Section 1.7476-1	Notice to interested parties
Section 1.7476-2	Notice of determination
Section 1.7476-3	Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests
Section 1.7520-1	Valuation of charitable interests
Section 1.7520-2	Limitation on the application of section 7520
Section 1.7520-3	Transitional rules
Section 1.7520-4	Table of contents
Section 1.7702-0	Attained age of the insured under a life insurance contract
Section 1.7702-2	Determination of marital status
Section 1.7703-1	Publicly traded partnerships
Section 1.7704-1	Transition provisions
Section 1.7704-2	Qualifying income
Section 1.7704-3	Exempted loans
Section 1.7872-5	Split-dollar loans
Section 1.7872-15	Loans to an exchange facilitator under Sec
Section 1.7872-16	Disregard of affiliate-owned stock
Section 1.7874-1	Surrogate foreign corporation
Section 1.7874-2	Statutory provisions
Section 1.9000-1	Effect of repeal in general
Section 1.9000-2	Requirement of statement showing increase in tax liability
Section 1.9000-3	Form and content of statement
Section 1.9000-4	Effect of filing statement
Section 1.9000-5	Provisions for the waiver of interest
Section 1.9000-6	Provisions for estimated tax
Section 1.9000-7	Extension of time for making certain payments
Section 1.9000-8	Statutory provisions; Retirement-Straight Line Adjustment Act of 1958
Section 1.9001	Change from retirement to straight-line method of computing depreciation
Section 1.9001-1	Basis adjustments for taxable years beginning on or after 1956 adjustment date
Section 1.9001-2	Basis adjustments for taxable years between changeover date and 1956 adjustment date
Section 1.9001-3	Adjustments required in computing excess-profits credit
Section 1.9001-4	Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat
Section 1.9002	Purpose, applicability, and definitions
Section 1.9002-1	Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply
Section 1.9002-2	Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply
Section 1.9002-3	Election to pay net increase in tax in installments
Section 1.9002-4	Special rules relating to interest
Section 1.9002-5	Acquiring corporation
Section 1.9002-6	Statute of limitations
Section 1.9002-7	Manner of exercising elections
Section 1.9002-8	Statutory provisions; section 4 of the Act of September 14, 1960 (Pub
Section 1.9003	Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years
Section 1.9003-1	Effect of election
Section 1.9003-2	Statutes of limitation
Section 1.9003-3	Manner of exercising election
Section 1.9003-4	Terms; applicability of other laws
Section 1.9003-5	Statutory provisions; the Act of September 26, 1961 (Pub
Section 1.9004	Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the
Section 1.9004-1	Effect of election
Section 1.9004-2	Statutes of limitation
Section 1.9004-3	Manner of exercising election
Section 1.9004-4	Terms; applicability of other laws
Section 1.9004-5	Statutory provisions; section 2 of the Act of September 26, 1961 (Pub
Section 1.9005	Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the
Section 1.9005-1	Effect of election
Section 1.9005-2	Statutes of limitation
Section 1.9005-3	Manner of exercising election
Section 1.9005-4	Terms; applicability of other laws
Section 1.9005-5	Statutory provisions; Tax Reform Act of 1969
Section 1.9006	Interest and penalties in case of certain taxable years
Section 1.9006-1	Permission to submit information required by certain returns and statements on magnetic tape
Section 1.9101-1	Deduction for motor carrier operating authority
Section 1.9200-1	Manner of taking deduction
Section 1.9200-2	Reduction in taxable income for housing displaced individuals
Section 1.9300-1	OMB Control numbers