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Title
26 -
Internal Revenue |
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Parts 1 - 801. January 1, 2002.
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Table Of Contents
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Table Of Contents
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Table Of Contents
(Parts 1 - 1)
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Section 1.0-1 -
Internal Revenue Code of 1954 and regulations.
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Sec. 1.911 -
6 Disallowance of deductions, exclusions, and credits.
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Sec. 1.912 -
1 Exclusion of certain cost-of-living allowances.
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Sec. 1.921 -
1T Temporary regulations providing transition rules for DISCs and FSCs.
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Sec. 1.922 -
1 Requirements that a corporation must satisfy to be a FSC or a small FSC.
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Sec. 1.923 -
1T Temporary regulations; exempt foreign trade income.
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Sec. 1.931 -
1 Citizens of the United States and domestic corporations deriving income from sources within a...
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Sec. 1.932 -
1 Status of citizens of U.S. possessions.
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Sec. 1.933 -
1 Exclusion of certain income from sources within Puerto Rico.
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Sec. 1.934 -
1 Limitation on reduction in income tax liability incurred to the Virgin Islands.
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Sec. 1.935 -
1 Coordination of U.S. and Guam individual income taxes.
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Sec. 1.936 -
11 New lines of business prohibited.
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Sec. 1.941 -
2 Meaning of terms used in connection with China Trade Act corporations.
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Sec. 1.943 -
1 Withholding by a China Trade Act corporation.
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Sec. 1.951 -
1 Amounts included in gross income of United States shareholders.
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Sec. 1.952 -
2 Determination of gross income and taxable income of a foreign corporation.
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Sec. 1.953 -
6 Relationship of sections 953 and 954.
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Sec. 1.954 -
8 Foreign base company oil related income.
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Sec. 1.955 -
1 Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from...
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Sec. 1.956 -
1 Shareholder's pro rata share of a controlled foreign corporation's increase in earnings...
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Sec. 1.957 -
2 Controlled foreign corporation deriving income from insurance of United States risks.
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Sec. 1.958 -
1 Direct and indirect ownership of stock.
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Sec. 1.959 -
3 Allocation of distributions to earnings and profits of foreign corporations.
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Sec. 1.960 -
2 Interrelation of section 902 and section 960 when dividends are paid by third-, second-, or...
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Sec. 1.961 -
1 Increase in basis of stock in controlled foreign corporations and of other property.
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Sec. 1.962 -
3 Treatment of actual distributions.
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Sec. 1.963 -
3 Distributions counting toward a minimum distribution.
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Sec. 1.964 -
2 Treatment of blocked earnings and profits.
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Sec. 1.970 -
3 Effective date of subpart G.
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Sec. 1.971 -
1 Definitions with respect to export trade corporations.
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Sec. 1.972 -
1 Consolidation of group of export trade corporations.
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Sec. 1.981 -
0 Repeal of section 981; effective dates.
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Sec. 1.985 -
8 Special rules applicable to the European Monetary Union (conversion to euro).
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Sec. 1.987 -
2 Accounting for gain or loss on certain transfers of property. [Reserved]
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Sec. 1.988 -
4 Source of gain or loss realized on a section 988 transaction.
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Sec. 1.991 -
1 Taxation of a domestic international sales corporation.
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Sec. 1.992 -
1 Requirements of a DISC.
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Sec. 1.993 -
1 Definition of qualified export receipts.
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Sec. 1.994 -
1 Inter-company pricing rules for DISC's.
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Sec. 1.995 -
1 Taxation of DISC income to shareholders.
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Sec. 1.996 -
4 Subsequent effect of previous disposition of DISC stock.
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Sec. 1.997 -
1 Special rules for subchapter C of the Code.
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Sec. 1.1403 -
1 Cross references.
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Sec. 1.1441 -
4 Exemptions from withholding for certain effectively connected income and other amounts.
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Sec. 1.1442 -
3 Tax exempt income of a foreign tax-exempt corporations.
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Sec. 1.1443 -
1 Foreign tax-exempt organizations.
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Sec. 1.1445 -
5 Special rules concerning distributions and other transactions by corporations, partnerships...
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Sec. 1.1451 -
1 Tax-free covenant bonds issued before January 1, 1934.
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Sec. 1.1461 -
2 Adjustments for overwithholding or underwithholding of tax.
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Sec. 1.1462 -
1 Withheld tax as credit to recipient of income.
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Sec. 1.1463 -
1 Tax paid by recipient of income.
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Sec. 1.1464 -
1 Refunds or credits.
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Sec. 1.1471 -
1 Recovery of excessive profits on government contracts.
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Sec. 1.1481 -
1 [Reserved]
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Sec. 1.1491 -
1 Imposition of tax.
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Sec. 1.1492 -
1 Nontaxable transfers.
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Sec. 1.1493 -
1 Definition of foreign trust.
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Sec. 1.1494 -
1 Returns; payment and collection of tax.
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Sec. 1.1502 -
100 Corporations exempt from tax.
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Sec. 1.1503 -
2 Dual consolidated loss.
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Sec. 1.1504 -
0 Outline of provisions.
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Secs. 1.1504 -
2--1.1504-3 [Reserved]
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Sec. 1.1504 -
1 Definitions.
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Sec. 1.1552 -
1 Earnings and profits.
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Sec. 1.1561 -
2 Determination of amount of tax benefits.
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Sec. 1.1562 -
1 Privilege of controlled group to elect multiple surtax exemptions.
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Sec. 1.1563 -
3 Rules for determining stock ownership.
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Sec. 1.1564 -
1 Limitations on additional benefits for members of controlled groups.
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Sec. 1.6001 -
2 Returns.
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Sec. 1.6011 -
2 Returns, etc., of DISC's and former DISC's.
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Sec. 1.6012 -
6 Returns by political organizations.
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Sec. 1.6013 -
4 Applicable rules.
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Sec. 1.6014 -
1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
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Sec. 1.6016 -
3 Amendment of declaration.
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Sec. 1.6017 -
1 Self-employment tax returns.
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Sec. 1.6032 -
1 Returns of banks with respect to common trust funds.
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Sec. 1.6033 -
2 Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns...
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Sec. 1.6034 -
1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable...
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Sec. 1.6035 -
2 Returns of U.S. officers and directors of foreign personal holding companies for taxable years...
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Sec. 1.6036 -
1 Notice of qualification as executor or receiver.
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Sec. 1.6037 -
1 Return of electing small business corporation.
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Sec. 1.6038 -
2 Information returns required of United States persons with respect to annual accounting periods...
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Sec. 1.6039 -
2 Statements to persons with respect to whom information is furnished.
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Sec. 1.6041 -
8 Cross-reference to penalties.
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Sec. 1.6042 -
4 Statements to recipients of dividend payments.
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Sec. 1.6043 -
1 Return regarding corporate dissolution or liquidation.
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Sec. 1.6044 -
5 Statements to recipients of patronage dividends.
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Sec. 1.6045 -
1 Returns of information of brokers and barter exchanges.
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Sec. 1.6046 -
2 Returns as to foreign corporations which are created or organized, or reorganized, on or after...
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Sec. 1.6047 -
1 Information to be furnished with regard to employee retirement plan covering an owner-employee.
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Sec. 1.6049 -
8 Interest and original issue discount paid to residents of Canada.
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Sec. 1.6052 -
1 Information returns regarding payment of wages in the form of group-term life insurance.
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Sec. 1.6060 -
1 Reporting requirements for income tax return preparers.
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Sec. 1.6061 -
1 Signing of returns and other documents by individuals.
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Sec. 1.6062 -
1 Signing of returns, statements, and other documents made by corporations.
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Sec. 1.6063 -
1 Signing of returns, statements, and other documents made by partnerships.
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Sec. 1.6065 -
1 Verification of returns.
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Sec. 1.6071 -
1 Time for filing returns and other documents.
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Sec. 1.6072 -
1 Time for filing returns of individuals, estates, and trusts.
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Sec. 1.6073 -
3 Short taxable years.
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Sec. 1.6074 -
2 Time for filing declarations by corporations in case of a short taxable year.
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Sec. 1.6081 -
6 Automatic extension of time to file trust income tax return.
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Sec. 1.6091 -
1 Place for filing returns or other documents.
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Sec. 1.6102 -
1 Computations on returns or other documents.
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Sec. 1.6107 -
1 Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or...
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Sec. 1.6109 -
2 Furnishing identifying number of income tax return preparer.
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Sec. 1.6115 -
1 Disclosure requirements for quid pro quo contributions.
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Sec. 1.6151 -
1 Time and place for paying tax shown on returns.
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Sec. 1.6152 -
1 Installment payments.
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Sec. 1.6153 -
1 Payment of estimated tax by individuals.
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Sec. 1.6154 -
5 Definition of estimated tax.
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Sec. 1.6161 -
1 Extension of time for paying tax or deficiency.
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Sec. 1.6162 -
1 Extension of time for payment of tax on gain attributable to liquidation of personal holding...
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Sec. 1.6164 -
7 Termination by district director.
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Sec. 1.6165 -
1 Bonds where time to pay the tax or deficiency has been extended.
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Sec. 1.6302 -
3 Use of Government depositaries in connection with estimated taxes of certain trusts.
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Sec. 1.6361 -
1 Collection and administration of qualified State individual income taxes.
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Sec. 1.6411 -
2 Computation of tentative carryback adjustment.
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Sec. 1.6414 -
1 Credit or refund of tax withheld on nonresident aliens and foreign corporations.
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Sec. 1.6425 -
1 Adjustment of overpayment of estimated income tax by corporation.
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Sec. 1.6654 -
5 Applicability.
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Sec. 1.6655 -
2T Safe harbor for certain installments of tax due before July 1, 1987 (temporary).
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Sec. 1.6661 -
3 Substantial authority.
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Sec. 1.6662 -
1 Overview of the accuracy-related penalty.
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Sec. 1.6664 -
1 Accuracy-related and fraud penalties; definitions and special rules.
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Sec. 1.6694 -
0 Table of contents.
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Sec. 1.6695 -
1 Other assessable penalties with respect to the preparation of income tax returns for other...
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Sec. 1.6696 -
1 Claims for credit or refund by income tax return preparers.
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Sec. 1.6709 -
1T Penalties with respect to mortgage credit certificates (temporary).
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Sec. 1.6851 -
3 Furnishing of bond to insure payment; cross reference.
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Sec. 1.7476 -
2 Notice to interested parties.
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Sec. 1.7519 -
2T Required payments--procedures and administration (temporary).
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Sec. 1.7520 -
3 Limitation on the application of section 7520.
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Sec. 1.7703 -
1 Determination of marital status.
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Sec. 1.7704 -
1 Publicly traded partnerships.
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Sec. 1.7872 -
5T Exempted loans (temporary).
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Secs. 1.7872 -
1--1.7872-4 [Reserved]
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Sec. 1.9000 -
1 Statutory provisions.
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Sec. 1.9001 -
3 Basis adjustments for taxable years between changeover date and 1956 adjustment date.
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Sec. 1.9001 Statutory Provisions; Retirement -
Straight Line Adjustment Act of 1958.
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Sec. 1.9001 -
2 Basis adjustments for taxable years beginning on or after 1956 adjustment date.
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Sec. 1.9002 -
5 Special rules relating to interest.
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Sec. 1.9003 Statutory Provisions; Section 4 of the Act of September 14, 1960 (pub. L. 86 -
781, 74 Stat. 1017).
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Sec. 1.9003 -
5 Terms; applicability of other laws.
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Sec. 1.9004 -
1 Election relating to the determination of gross income from the property for taxable years...
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Sec. 1.9004 Statutory Provisions; the Act of September 26, 1961 (pub. L. 87 -
312, 75 Stat. 674).
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Sec. 1.9004 -
2 Effect of election.
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Sec. 1.9005 Statutory Provisions; Section 2 of the Act of September 26, 1961 (pub. L. 87 -
321, 75 Stat. 683).
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Sec. 1.9005 -
4 Manner of exercising election.
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Sec. 1.9006 -
1 Interest and penalties in case of certain taxable years.
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Sec. 1.9101 -
1 Permission to submit information required by certain returns and statements on magnetic tape.
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Sec. 1.9200 -
2 Manner of taking deduction.
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Sec. 1.955a -
4 Election as to date of determining qualified investment in foreign base company shipping...
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Sec. 1.1402(a) -
16 Exercise of option.
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Sec. 1.1402(b) -
1 Self-employment income.
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Sec. 1.1402(c) -
7 Members of religious groups opposed to insurance.
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Sec. 1.1402(d) -
1 Employee and wages.
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Sec. 1.1402(e) -
4A Period for which exemption is effective.
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Sec. 1.1402(e)(1) -
1 Election by ministers, members of religious orders, and Christian Science practitioners for...
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Sec. 1.1402(e)(2) -
1 Time limitation for filing waiver certificate.
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Sec. 1.1402(e)(3) -
1 Effective date of waiver certificate.
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Sec. 1.1402(e)(4) -
1 Treatment of certain remuneration paid in 1955 and 1956 as wages.
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Sec. 1.1402(e)(5) -
2 Optional provisions for certain certificates filed on or before April 17, 1967.
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Sec. 1.1402(e)(6) -
1 Certificates filed by fiduciaries or survivors on or before April 15, 1962.
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Sec. 1.1402(f) -
1 Computation of partner's net earnings from self-employment for taxable year which ends as...
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Sec. 1.1402(g) -
1 Treatment of certain remuneration erroneously reported as net earnings from self-employment.
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Sec. 1.1402(h) -
1 Members of certain religious groups opposed to insurance.
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Sec. 1.6015(a) -
1 Declaration of estimated income tax by individuals.
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Sec. 1.6015(b) -
1 Joint declaration by husband and wife.
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Sec. 1.6015(c) -
1 Definition of estimated tax.
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Sec. 1.6015(d) -
1 Contents of declaration of estimated tax.
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Sec. 1.6015(e) -
1 Amendment of declaration.
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Sec. 1.6015(f) -
1 Return as declaration or amendment.
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Sec. 1.6015(g) -
1 Short taxable years of individuals.
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Sec. 1.6015(h) -
1 Estates and trusts.
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Sec. 1.6015(i) -
1 Nonresident alien individuals.
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Sec. 1.6015(j) -
1 Applicability.
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Sec. 1.6031(a) -
1 Return of partnership income.
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Sec. 1.6031(b) -
2T REMIC reporting requirements (temporary). [Reserved]
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Sec. 1.6031(c) -
1T Nominee reporting of partnership information (temporary).
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Sec. 1.6038a -
5 Authorization of agent.
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Sec. 1.6038b -
1T Reporting of certain transactions to foreign corporations (temporary).
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Sec. 1.6041a -
1 Returns regarding payments of remuneration for services and certain direct sales.
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Sec. 1.6046a -
1 Return requirement for United States persons who acquire or dispose of an interest in a foreign...
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Sec. 1.6050a -
1 Reporting requirements of certain fishing boat operators.
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Sec. 1.6050b -
1 Information returns by person making unemployment compensation payments.
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Sec. 1.6050d -
1 Information returns relating to energy grants and financing.
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Sec. 1.6050e -
1 Reporting of State and local income tax refunds.
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Sec. 1.6050h -
1T Information reporting of mortgage interest received in a trade or business from individuals...
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Sec. 1.6050i -
0 Table of contents.
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Sec. 1.6050j -
1T Questions and answers concerning information returns relating to foreclosures and abandonments...
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Sec. 1.6050k -
1 Returns relating to sales or exchanges of certain partnership interests.
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Sec. 1.6050l -
1 Information return by donees relating to certain dispositions of donated property.
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Sec. 1.6050m -
1 Information returns relating to persons receiving contracts from certain Federal executive...
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Sec. 1.6050n -
1 Statements to recipients of royalties paid after December 31, 1986.
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Sec. 1.6050p -
0 Table of contents.
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Sec. 1.6050s -
2T Information reporting for payments of interest on qualified education loans (temporary).
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Sec. 1.6655(e) -
1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
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Sec. 1.7701(l) -
3 Recharacterizing financing arrangements involving fast-pay stock.
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Sec. 1.7702b -
1 Consumer protection provisions.
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Sec. 1.924(a) -
1T Temporary regulations; definition of foreign trading gross receipts.
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Sec. 1.924(c) -
1 Requirement that a FSC be managed outside the United States.
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Sec. 1.924(d) -
1 Requirement that economic processes take place outside the United States.
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Sec. 1.924(e) -
1 Activities relating to the disposition of export property.
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Sec. 1.925(a) -
1 Transfer pricing rules for FSCs.
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Sec. 1.925(b) -
1T Temporary regulations; marginal costing rules.
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Sec. 1.926(a) -
1T Temporary regulations; distributions to shareholders.
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Sec. 1.927(a) -
1T Temporary regulations; definition of export property.
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Sec. 1.927(b) -
1T Temporary regulations; Definition of gross receipts.
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Sec. 1.927(d) -
2T Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.
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Sec. 1.927(e) -
2T Temporary regulations; effect of boycott participation on FSC and small FSC benefits.
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Sec. 1.927(f) -
1 Election and termination of status as a Foreign Sales Corporation.
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Sec. 1.989(a) -
1 Definition of a qualified business unit.
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Sec. 1.989(b) -
1 Definition of weighted average exchange rate.
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Sec. 1.989(c) -
1 Transition rules for certain branches of United States persons using a net worth method of...
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Table Of Contents
(Parts 1 - 1)
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Section 1.61-1 -
Gross income.
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Section 1.61-2 -
Compensation for services, including fees, commissions, and similar items.
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Section 1.61-3 -
Gross income derived from business.
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Section 1.61-4 -
Gross income of farmers.
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Section 1.61-5 -
Allocations by cooperative associations; per-unit retain certificates-tax treatment as to...
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Section 1.61-6 -
Gains derived from dealings in property.
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Section 1.61-7 -
Interest.
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Section 1.61-8 -
Rents and royalties.
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Section 1.61-9 -
Dividends.
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Section 1.61-10 -
Alimony and separate maintenance payments; annuities; income from life insurance and endowment...
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Section 1.61-11 -
Pensions.
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Section 1.61-12 -
Income from discharge of indebtedness.
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Section 1.61-13 -
Distributive share of partnership gross income; income in respect of a decedent; income from an...
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Section 1.61-14 -
Miscellaneous items of gross income.
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Section 1.61-15 -
Options received as payment of income.
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Section 1.61-21 -
Taxation of fringe benefits.
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Section 1.61-2t -
Taxation of fringe benefits-1985 through 1988 (temporary).
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Section 1.62-1 -
Adjusted gross income.
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Section 1.62-2 -
Reimbursements and other expense allowance arrangements.
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Section 1.62-1t -
Adjusted gross income (temporary).
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Section 1.63-1 -
Change of treatment with respect to the zero bracket amount and itemized deductions.
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Section 1.63-2 -
Cross reference.
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Section 1.67-3 -
Allocation of expenses by real estate mortgage investment conduits.
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Section 1.67-1t -
2-percent floor on miscellaneous itemized deductions (temporary).
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Section 1.67-2t -
Treatment of pass-through entities (temporary).
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Section 1.67-3t -
Allocation of expenses by real estate mortgage investment conduits (temporary).
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Section 1.67-4t -
Allocation of expenses by nongrantor trusts and estates (temporary). [Reserved]
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