|
|
|
 |
|
Title
26 -
Internal Revenue |
|
|
|
Parts 1 - 801. April 1, 2001.
|
Heading 2 -
Table Of Contents
|
PDF |
XML |
More
|
|
|
|
Toc -
Table Of Contents
|
PDF |
XML |
More
|
|
|
|
Heading 7 -
Table Of Contents
(Parts 1 - 1)
|
PDF |
XML |
More
|
|
|
|
Section 1.0-1 -
Internal Revenue Code of 1954 and regulations.
|
PDF |
XML |
More
|
|
|
|
Section 1.1-1 -
Income tax on individuals.
|
PDF |
XML |
More
|
|
|
|
Section 1.1-2 -
Limitation on tax.
|
PDF |
XML |
More
|
|
|
|
Section 1.1-3 -
Change in rates applicable to taxable year.
|
PDF |
XML |
More
|
|
|
|
Section 1.2-1 -
Tax in case of joint return of husband and wife or the return of a surviving spouse.
|
PDF |
XML |
More
|
|
|
|
Section 1.2-2 -
Definitions and special rules.
|
PDF |
XML |
More
|
|
|
|
Section 1.3-1 -
Application of optional tax.
|
PDF |
XML |
More
|
|
|
|
Section 1.4-1 -
Number of exemptions.
|
PDF |
XML |
More
|
|
|
|
Section 1.4-2 -
Elections.
|
PDF |
XML |
More
|
|
|
|
Section 1.4-3 -
Husband and wife filing separate returns.
|
PDF |
XML |
More
|
|
|
|
Section 1.4-4 -
Short taxable year caused by death.
|
PDF |
XML |
More
|
|
|
|
Section 1.170-0 -
Effective dates.
|
PDF |
XML |
More
|
|
|
|
Section 1.170-1 -
Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...
|
PDF |
XML |
More
|
|
|
|
Section 1.170-2 -
Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).
|
PDF |
XML |
More
|
|
|
|
Section 1.170-3 -
Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
|
PDF |
XML |
More
|
|
|
|
Section 1.171-1 -
Bond premium.
|
PDF |
XML |
More
|
|
|
|
Section 1.171-2 -
Amortization of bond premium.
|
PDF |
XML |
More
|
|
|
|
Section 1.171-3 -
Special rules for certain bonds.
|
PDF |
XML |
More
|
|
|
|
Section 1.171-4 -
Election to amortize bond premium on taxable bonds.
|
PDF |
XML |
More
|
|
|
|
Section 1.171-5 -
Effective date and transition rules.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-1 -
Net operating loss deduction.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-2 -
Net operating loss in case of a corporation.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-3 -
Net operating loss in case of a taxpayer other than a corporation.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-4 -
Net operating loss carrybacks and net operating loss carryovers.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-5 -
Taxable income which is subtracted from net operating loss to determine carryback or carryover.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-6 -
Illustration of net operating loss carrybacks and carryovers.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-7 -
Joint return by husband and wife.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-8 -
Net operating loss carryovers for regulated transportation corporations.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-9 -
Election with respect to portion of net operating loss attributable to foreign expropriation loss.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-10 -
Net operating losses of real estate investment trusts.
|
PDF |
XML |
More
|
|
|
|
Section 1.172-13 -
Product liability losses.
|
PDF |
XML |
More
|
|
|
|
Section 1.173-1 -
Circulation expenditures.
|
PDF |
XML |
More
|
|
|
|
Section 1.174-1 -
Research and experimental expenditures; in general.
|
PDF |
XML |
More
|
|
|
|
Section 1.174-2 -
Definition of research and experimental expenditures.
|
PDF |
XML |
More
|
|
|
|
Section 1.174-3 -
Treatment as expenses.
|
PDF |
XML |
More
|
|
|
|
Section 1.174-4 -
Treatment as deferred expenses.
|
PDF |
XML |
More
|
|
|
|
Section 1.175-1 -
Soil and water conservation expenditures; in general.
|
PDF |
XML |
More
|
|
|
|
Section 1.175-2 -
Definition of soil and water conservation expenditures.
|
PDF |
XML |
More
|
|
|
|
Section 1.175-3 -
Definition of “the business of farming.”
|
PDF |
XML |
More
|
|
|
|
Section 1.175-4 -
Definition of “land used in farming.”
|
PDF |
XML |
More
|
|
|
|
Section 1.175-5 -
Percentage limitation and carryover.
|
PDF |
XML |
More
|
|
|
|
Section 1.175-6 -
Adoption or change of method.
|
PDF |
XML |
More
|
|
|
|
Section 1.175-7 -
Allocation of expenditures in certain circumstances.
|
PDF |
XML |
More
|
|
|
|
Section 1.177-1 -
Election to amortize trademark and trade name expenditures.
|
PDF |
XML |
More
|
|
|
|
Section 1.178-1 -
Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
|
PDF |
XML |
More
|
|
|
|
Section 1.178-2 -
Related lessee and lessor.
|
PDF |
XML |
More
|
|
|
|
Section 1.178-3 -
Reasonable certainty test.
|
PDF |
XML |
More
|
|
|
|
Section 1.179-0 -
Table of contents for section 179 expensing rules.
|
PDF |
XML |
More
|
|
|
|
Section 1.179-1 -
Election to expense certain depreciable assets.
|
PDF |
XML |
More
|
|
|
|
Section 1.179-2 -
Limitations on amount subject to section 179 election.
|
PDF |
XML |
More
|
|
|
|
Section 1.179-3 -
Carryover of disallowed deduction.
|
PDF |
XML |
More
|
|
|
|
Section 1.179-4 -
Definitions.
|
PDF |
XML |
More
|
|
|
|
Section 1.179-5 -
Time and manner of making election.
|
PDF |
XML |
More
|
|
|
|
Section 1.179-6 -
Effective date.
|
PDF |
XML |
More
|
|
|
|
Section 1.180-1 -
Expenditures by farmers for fertilizer, etc.
|
PDF |
XML |
More
|
|
|
|
Section 1.180-2 -
Time and manner of making election and revocation.
|
PDF |
XML |
More
|
|
|
|
Section 1.182-1 -
Expenditures by farmers for clearing land; in general.
|
PDF |
XML |
More
|
|
|
|
Section 1.182-2 -
Definition of “the business of farming.”
|
PDF |
XML |
More
|
|
|
|
Section 1.182-3 -
Definition, exceptions, etc., relating to deductible expenditures.
|
PDF |
XML |
More
|
|
|
|
Section 1.182-4 -
Definition of “land suitable for use in farming”, etc.
|
PDF |
XML |
More
|
|
|
|
Section 1.182-5 -
Limitation.
|
PDF |
XML |
More
|
|
|
|
Section 1.182-6 -
Election to deduct land clearing expenditures.
|
PDF |
XML |
More
|
|
|
|
Section 1.183-1 -
Activities not engaged in for profit.
|
PDF |
XML |
More
|
|
|
|
Section 1.183-2 -
Activity not engaged in for profit defined.
|
PDF |
XML |
More
|
|
|
|
Section 1.183-3 -
Election to postpone determination with respect to the presumption described in section 183(d...
|
PDF |
XML |
More
|
|
|
|
Section 1.183-4 -
Taxable years affected.
|
PDF |
XML |
More
|
|
|
|
Section 1.186-1 -
Recoveries of damages for antitrust violations, etc.
|
PDF |
XML |
More
|
|
|
|
Section 1.187-1 -
Amortization of certain coal mine safety equipment.
|
PDF |
XML |
More
|
|
|
|
Section 1.187-2 -
Definitions.
|
PDF |
XML |
More
|
|
|
|
Section 1.188-1 -
Amortization of certain expenditures for qualified on-the-job training and child care facilities.
|
PDF |
XML |
More
|
|
|
|
Section 1.190-1 -
Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
|
PDF |
XML |
More
|
|
|
|
Section 1.190-2 -
Definitions.
|
PDF |
XML |
More
|
|
|
|
Section 1.190-3 -
Election to deduct architectural and transportation barrier removal expenses.
|
PDF |
XML |
More
|
|
|
|
Section 1.193-1 -
Deduction for tertiary injectant expenses.
|
PDF |
XML |
More
|
|
|
|
Section 1.194-1 -
Amortization of reforestation expenditures.
|
PDF |
XML |
More
|
|
|
|
Section 1.194-2 -
Amount of deduction allowable.
|
PDF |
XML |
More
|
|
|
|
Section 1.194-3 -
Definitions.
|
PDF |
XML |
More
|
|
|
|
Section 1.194-4 -
Time and manner of making election.
|
PDF |
XML |
More
|
|
|
|
Section 1.195-1 -
Election to amortize start-up expenditures.
|
PDF |
XML |
More
|
|
|
|
Section 1.197-0 -
Table of contents.
|
PDF |
XML |
More
|
|
|
|
Section 1.197-2 -
Amortization of goodwill and certain other intangibles.
|
PDF |
XML |
More
|
|
|
|
Section 1.197-1t -
Certain elections for intangible property (temporary).
|
PDF |
XML |
More
|
|
|
|
Section 1.1(h)-1 -
Capital gains look-through rule for sales or exchanges of interests in a partnership, S...
|
PDF |
XML |
More
|
|
|
|
Section 1.1(i)-1t -
Questions and answers relating to the tax on unearned income certain minor children (Temporary).
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-1 -
Charitable, etc., contributions and gifts; allowance of deduction.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-2 -
Amounts paid to maintain certain students as members of the taxpayer's household.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-3 -
Reduction of charitable contribution for interest on certain indebtedness.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-4 -
Reduction in amount of charitable contributions of certain appreciated property.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-5 -
Future interests in tangible personal property.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-6 -
Charitable contributions in trust.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-7 -
Contributions not in trust of partial interests in property.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-8 -
Limitations on charitable deductions by individuals.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-9 -
Definition of section 170(b)(1)(A) organization.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-10 -
Charitable contributions carryovers of individuals.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-11 -
Limitation on, and carryover of, contributions by corporations.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-12 -
Valuation of a remainder interest in real property for contributions made after July 31, 1969.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-13 -
Recordkeeping and return requirements for deductions for charitable contributions.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-14 -
Qualified conservation contributions.
|
PDF |
XML |
More
|
|
|
|
Section 1.170a-4a -
Special rule for the deduction of certain charitable contributions of inventory and other property.
|
PDF |
XML |
More
|
|
|
|
Section 1.179a-1 -
Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle...
|
PDF |
XML |
More
|
|
|
|
Chapter I -
Table Of Contents
|
PDF |
XML |
More
|
|
|
|
