Internal Revenue

United States Government Printing Office printer prt distributor dst United States National Archives and Records Administration Federal Register Office author aut Government Organization text government publication eng CFR Regulatory Information 2003_cfr_26v1 executive 2010-09-17 Office of the Federal Register, National Archives and Records Administration 2003-04-01 monographic annual deposited born digital 614 p. AE 2.106/3:26/ http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1 P0b002ee18073a504 26CFR DGPO 2010-02-10 2010-02-10 CFR-2003-title26-vol1 machine generated eng fdlp CFR CFR-2003-title26-vol1 26 1 20 Part 1, §§ 1.0-1 to 1.60 false CFR-title26-vol1 false false 2003-04-01 Internal Revenue Title 26 Volume 1 Code of Federal Regulations http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/html/CFR-2003-title26-vol1.htm http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1.xml Code of Federal Regulations Title 26, Volume 1, April 1, 2003 Internal Revenue http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1/content-detail.html 26 CFR Title 26 26 26CFR Title 26; Internal Revenue NODE CFR-2003-title26-vol1 1 Title 26 title 26 false Code of Federal Regulations Title 26 Part I 26 CFR Part I Table Of Contents D09002ee18073a612-CFR-2003-title26-vol1-toc-id2.xml D09002ee18073a614-CFR-2003-title26-vol1-toc-id2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-toc-id2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-toc-id2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-toc-id2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-toc-id2.xml 26 CFR 26CFR Table Of Contents TOC CFR-2003-title26-vol1-toc-id2 2 toc INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY D09002ee18073a612-CFR-2003-title26-vol1-chapI.xml D09002ee18073a614-CFR-2003-title26-vol1-chapI.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-chapI http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-chapI/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-chapI.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-chapI.xml 26 CFR Chapter I I 26CFR Chapter I; INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY NODE CFR-2003-title26-vol1-chapI 3 Chapter I chapter I IRS published a document at 45 FR 6088, Jan. 25, 1980, deleting statutory sections from their regulations. In chapter I cross-references to the deleted material have been changed to the corresponding sections of the IRS Code of 1954 or to the appropriate regulations sections. When either such change produced a redundancy, the cross-reference has been deleted. For further explanation, see 45 FR 20795, March 31, 1980. Federal Register Volume 19 Page 5167 19 FR. 5167 Federal Register Volume 45 Page 20795 45 FR. 20795 Federal Register Volume 45 Page 6088 45 FR. 6088 Table Of Contents D09002ee18073a612-CFR-2003-title26-vol1-chapI-toc-id4.xml D09002ee18073a614-CFR-2003-title26-vol1-chapI-toc-id4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-chapI-toc-id4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-chapI-toc-id4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-chapI-toc-id4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-chapI-toc-id4.xml 26 CFR 26CFR Table Of Contents Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY TOC CFR-2003-title26-vol1-chapI-toc-id4 4 toc INCOME TAX D09002ee18073a612-CFR-2003-title26-vol1-chapI-subchapA.xml D09002ee18073a614-CFR-2003-title26-vol1-chapI-subchapA.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-chapI-subchapA http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-chapI-subchapA/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-chapI-subchapA.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-chapI-subchapA.xml 26 CFR Subchapter A A 26CFR Subchapter A; INCOME TAX Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY NODE CFR-2003-title26-vol1-chapI-subchapA 5 Subchapter A subchap A false INCOME TAXES D09002ee18073a612-CFR-2003-title26-vol1-part1.xml D09002ee18073a614-CFR-2003-title26-vol1-part1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-part1.xml 26 CFR 1 26CFR1 Part 1; INCOME TAXES Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY NODE CFR-2003-title26-vol1-part1 6 Part 1 part 1 26 U.S.C 7805, unless otherwise noted. T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960, unless otherwise noted. false

United States Code Title 26 Section 1(h) Title 26 Section 23 Title 26 Section 25A(i) Title 26 Section 25 Title 26 Section 28(d)(5) Title 26 Section 30(d)(2) Title 26 Section 38(b) Title 26 Section 40(b) Title 26 Section 42(m) Title 26 Section 42(n) Title 26 Section 43 Title 26 Section 45D(i) Title 26 Section 46(d)(6) Title 26 Section 46(f)(7) Title 26 Section 47(a)(3)(C) Title 26 Section 47(a) Title 26 Section 52(b) Title 26 Section 56(f)(2)(H) Title 26 Section 58(h) Title 26 Section 7805 Title 26 Section 7805 26 U.S.C. 1(h) 26 U.S.C. 23 26 U.S.C. 25A(i) 26 U.S.C. 25 26 U.S.C. 28(d)(5) 26 U.S.C. 30(d)(2) 26 U.S.C. 38(b) 26 U.S.C. 40(b) 26 U.S.C. 42(m) 26 U.S.C. 42(n) 26 U.S.C. 43 26 U.S.C. 45D(i) 26 U.S.C. 46(d)(6) 26 U.S.C. 46(f)(7) 26 U.S.C. 47(a)(3)(C) 26 U.S.C. 47(a) 26 U.S.C. 52(b) 26 U.S.C. 56(f)(2)(H) 26 U.S.C. 58(h) 26 U.S.C. 7805 26 U.S.C. 7805 United States Statutes At large Volume 85 Page 553 85 Stat. 553 United States Statutes At large Volume 103 Page 2373 103 Stat. 2373 United States Public Law 101-239 Public Law 101-239 Federal Register Volume 25 Page 11402 25 FR. 11402 Federal Register Volume 25 Page 14021 25 FR. 14021 Table Of Contents D09002ee18073a612-CFR-2003-title26-vol1-part1-toc-id7.xml D09002ee18073a614-CFR-2003-title26-vol1-part1-toc-id7.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-toc-id7 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-toc-id7/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-toc-id7.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-part1-toc-id7.xml 26 CFR 26CFR Table Of Contents Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES TOC CFR-2003-title26-vol1-part1-toc-id7 7 toc Internal Revenue Code of 1954 and regulations. D09002ee18073a612-CFR-2003-title26-vol1-sec1-0-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-0-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-0-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-0-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-0-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-0-1.xml 26 CFR 1.0-1 26CFR1.0-1 Section 1.0-1; Internal Revenue Code of 1954 and regulations. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-0-1 8 Section 1.0-1 section 1.0-1 Normal Taxes and Surtaxes false Federal Register Volume 19 Page 5167 19 FR. 5167 Normal Taxes and Surtaxes D09002ee18073a614-CFR-2003-title26-vol1-part1-subjectgroup-id9.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id9 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id9/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-subjectgroup-id9.pdf 26 CFR 26CFR Normal Taxes and Surtaxes Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES NODE CFR-2003-title26-vol1-part1-subjectgroup-id9 9 subjgrp Income tax on individuals. D09002ee18073a612-CFR-2003-title26-vol1-sec1-1-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-1-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-1-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-1-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-1-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-1-1.xml 26 CFR 1.1-1 26CFR1.1-1 Section 1.1-1; Income tax on individuals. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-1-1 10 Section 1.1-1 section 1.1-1 T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 7332, 39 FR 44216, Dec. 23, 1974 Normal Taxes and Surtaxes false

United States Code Title 8 Section 1401-1459 Title 8 Section 1408 Title 8 Section 1481-1489 8 U.S.C. 1401-1459 8 U.S.C. 1408 8 U.S.C. 1481-1489 Federal Register Volume 25 Page 11402 25 FR. 11402 Federal Register Volume 39 Page 44216 39 FR. 44216 Limitation on tax. D09002ee18073a612-CFR-2003-title26-vol1-sec1-1-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-1-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-1-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-1-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-1-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-1-2.xml 26 CFR 1.1-2 26CFR1.1-2 Section 1.1-2; Limitation on tax. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-1-2 11 Section 1.1-2 section 1.1-2 T.D. 7117, 36 FR 9397, May 25, 1971 Normal Taxes and Surtaxes false Federal Register Volume 36 Page 9397 36 FR. 9397 Change in rates applicable to taxable year. D09002ee18073a612-CFR-2003-title26-vol1-sec1-1-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-1-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-1-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-1-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-1-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-1-3.xml 26 CFR 1.1-3 26CFR1.1-3 Section 1.1-3; Change in rates applicable to taxable year. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-1-3 12 Section 1.1-3 section 1.1-3 T.D. 6500, 25 FR 11402, Nov. 26, 1960. Redesignated by T.D. 7117, 36 FR 9397, May 25, 1971 Normal Taxes and Surtaxes false Federal Register Volume 25 Page 11402 25 FR. 11402 Federal Register Volume 36 Page 9397 36 FR. 9397 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust. D09002ee18073a612-CFR-2003-title26-vol1-sec1-1h-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-1h-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-1h-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-1h-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-1h-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-1h-1.xml 26 CFR 1.1(h)-1 26CFR1.1-h--1 Section 1.1(h)-1; Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-1h-1 13 Section 1.1(h)-1 section 1.1(h)-1 T.D. 8902, 65 FR 57096, Sept. 21, 2000 Normal Taxes and Surtaxes false Federal Register Volume 65 Page 57096 65 FR. 57096 Questions and answers relating to the tax on unearned income certain minor children (Temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-1i-1T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-1i-1T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-1i-1T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-1i-1T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-1i-1T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-1i-1T.xml 26 CFR 1.1(i)-1T 26CFR1.1-i--1T Section 1.1(i)-1t; Questions and answers relating to the tax on unearned income certain minor children (Temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-1i-1T 14 Section 1.1(i)-1t section 1.1(i)-1T T.D. 8158, 52 FR 33579, Sept. 4, 1987; 52 FR 36133, Sept. 25, 1987 Normal Taxes and Surtaxes false Federal Register Volume 52 Page 33579 52 FR. 33579 Federal Register Volume 52 Page 36133 52 FR. 36133 Tax in case of joint return of husband and wife or the return of a surviving spouse. D09002ee18073a612-CFR-2003-title26-vol1-sec1-2-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-2-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-2-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-2-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-2-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-2-1.xml 26 CFR 1.2-1 26CFR1.2-1 Section 1.2-1; Tax in case of joint return of husband and wife or the return of a surviving spouse. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-2-1 15 Section 1.2-1 section 1.2-1 T.D. 7117, 36 FR 9398, May 25, 1971 Normal Taxes and Surtaxes false Federal Register Volume 36 Page 9398 36 FR. 9398 Definitions and special rules. D09002ee18073a612-CFR-2003-title26-vol1-sec1-2-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-2-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-2-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-2-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-2-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-2-2.xml 26 CFR 1.2-2 26CFR1.2-2 Section 1.2-2; Definitions and special rules. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-2-2 16 Section 1.2-2 section 1.2-2 T.D. 7117, 36 FR 9398, May 25, 1971 Normal Taxes and Surtaxes false Federal Register Volume 36 Page 9398 36 FR. 9398 Application of optional tax. D09002ee18073a612-CFR-2003-title26-vol1-sec1-3-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-3-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-3-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-3-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-3-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-3-1.xml 26 CFR 1.3-1 26CFR1.3-1 Section 1.3-1; Application of optional tax. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-3-1 17 Section 1.3-1 section 1.3-1 T.D. 7117, 36 FR 9420, May 25, 1971 Normal Taxes and Surtaxes false Federal Register Volume 36 Page 9420 36 FR. 9420 Number of exemptions. D09002ee18073a612-CFR-2003-title26-vol1-sec1-4-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-4-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-4-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-4-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-4-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-4-1.xml 26 CFR 1.4-1 26CFR1.4-1 Section 1.4-1; Number of exemptions. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-4-1 18 Section 1.4-1 section 1.4-1 T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 7114, 36 FR 9018, May 18, 1971 Normal Taxes and Surtaxes false Federal Register Volume 25 Page 11402 25 FR. 11402 Federal Register Volume 36 Page 9018 36 FR. 9018 Elections. D09002ee18073a612-CFR-2003-title26-vol1-sec1-4-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-4-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-4-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-4-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-4-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-4-2.xml 26 CFR 1.4-2 26CFR1.4-2 Section 1.4-2; Elections. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-4-2 19 Section 1.4-2 section 1.4-2 T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 6581, 26 FR 11677, Dec. 6, 1961; T.D. 7269, 38 FR 9295, April 13, 1973 Normal Taxes and Surtaxes false Federal Register Volume 25 Page 11402 25 FR. 11402 Federal Register Volume 26 Page 11677 26 FR. 11677 Federal Register Volume 38 Page 9295 38 FR. 9295 Husband and wife filing separate returns. D09002ee18073a612-CFR-2003-title26-vol1-sec1-4-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-4-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-4-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-4-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-4-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-4-3.xml 26 CFR 1.4-3 26CFR1.4-3 Section 1.4-3; Husband and wife filing separate returns. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-4-3 20 Section 1.4-3 section 1.4-3 T.D. 6792, 30 FR 529, Jan. 15, 1965, as amended by T.D. 7123, 36 FR 11084, June 9, 1971 Normal Taxes and Surtaxes false Federal Register Volume 30 Page 529 30 FR. 529 Federal Register Volume 36 Page 11084 36 FR. 11084 Short taxable year caused by death. D09002ee18073a612-CFR-2003-title26-vol1-sec1-4-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-4-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-4-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-4-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-4-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-4-4.xml 26 CFR 1.4-4 26CFR1.4-4 Section 1.4-4; Short taxable year caused by death. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-4-4 21 Section 1.4-4 section 1.4-4 Tax on Corporations false Tax on Corporations D09002ee18073a614-CFR-2003-title26-vol1-part1-subjectgroup-id22.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id22 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id22/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-subjectgroup-id22.pdf 26 CFR 26CFR Tax on Corporations Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES NODE CFR-2003-title26-vol1-part1-subjectgroup-id22 22 subjgrp Tax on corporations. D09002ee18073a612-CFR-2003-title26-vol1-sec1-11-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-11-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-11-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-11-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-11-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-11-1.xml 26 CFR 1.11-1 26CFR1.11-1 Section 1.11-1; Tax on corporations. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-11-1 23 Section 1.11-1 section 1.11-1 T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 7293, 38 FR 32792, Nov. 28, 1973; T.D. 74-13, 41 FR 12639, Mar. 26, 1976 Changes in Rates During a Taxable Year false Federal Register Volume 25 Page 11402 25 FR. 11402 Federal Register Volume 38 Page 32792 38 FR. 32792 Federal Register Volume 41 Page 12639 41 FR. 12639 Changes in Rates During A Taxable Year D09002ee18073a614-CFR-2003-title26-vol1-part1-subjectgroup-id24.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id24 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id24/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-subjectgroup-id24.pdf 26 CFR 26CFR Changes in Rates During A Taxable Year Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES NODE CFR-2003-title26-vol1-part1-subjectgroup-id24 24 subjgrp Changes in rate during a taxable year. D09002ee18073a612-CFR-2003-title26-vol1-sec1-21-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-21-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-21-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-21-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-21-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-21-1.xml 26 CFR 1.21-1 26CFR1.21-1 Section 1.21-1; Changes in rate during a taxable year. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-21-1 25 Section 1.21-1 section 1.21-1 Secs. 1561(a T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7164, 37 FR 4190, Feb. 29, 1972; T.D. 74-13, 41 FR 12639, Mar. 26, 1976; T.D. 7528, 42 FR 64694, Dec. 28, 1977; T.D. 7728, 45 FR 72651, Nov. 3, 1980 Changes in Rates During A Taxable Year false

United States Code Title 26 Section 1561(a) 26 U.S.C. 1561(a) United States Statutes At large Volume 83 Page 586 Volume 83 Page 599 83 Stat. 586 83 Stat. 599 Federal Register Volume 25 Page 11402 25 FR. 11402 Federal Register Volume 25 Page 14021 25 FR. 14021 Federal Register Volume 37 Page 4190 37 FR. 4190 Federal Register Volume 41 Page 12639 41 FR. 12639 Federal Register Volume 42 Page 64694 42 FR. 64694 Federal Register Volume 45 Page 72651 45 FR. 72651 Residential energy credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-23-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-23-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-23-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-23-1.xml 26 CFR 1.23-1 26CFR1.23-1 Section 1.23-1; Residential energy credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-23-1 26 Section 1.23-1 section 1.23-1 T.D. 7717, 45 FR 57715, Aug. 29, 1980. Redesignated and amended by T.D. 8146, 52 FR 26669, July 16, 1987 Changes in Rates During A Taxable Year false Federal Register Volume 45 Page 57715 45 FR. 57715 Federal Register Volume 52 Page 26669 52 FR. 26669 Definitions. D09002ee18073a612-CFR-2003-title26-vol1-sec1-23-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-23-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-23-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-23-2.xml 26 CFR 1.23-2 26CFR1.23-2 Section 1.23-2; Definitions. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-23-2 27 Section 1.23-2 section 1.23-2 T.D. 7717, 45 FR 57716, Aug. 29, 1980. Redesignated and amended by T.D. 8146, 52 FR 26670, July 16, 1987 Changes in Rates During A Taxable Year false Federal Register Volume 45 Page 57716 45 FR. 57716 Federal Register Volume 52 Page 26670 52 FR. 26670 Special rules. D09002ee18073a612-CFR-2003-title26-vol1-sec1-23-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-23-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-23-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-23-3.xml 26 CFR 1.23-3 26CFR1.23-3 Section 1.23-3; Special rules. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-23-3 28 Section 1.23-3 section 1.23-3 T.D. 7717, 45 FR 57719, Aug. 29, 1980. Redesignated and amended by T.D. 8146, 52 FR 26672, July 16, 1987 Changes in Rates During A Taxable Year false Federal Register Volume 45 Page 57719 45 FR. 57719 Federal Register Volume 52 Page 26672 52 FR. 26672 Performance and quality standards. [Reserved] D09002ee18073a612-CFR-2003-title26-vol1-sec1-23-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-23-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-23-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-23-4.xml 26 CFR 1.23-4 26CFR1.23-4 Section 1.23-4; Performance and quality standards. [Reserved] Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-23-4 29 Section 1.23-4 section 1.23-4 T.D. 7717, 45 FR 57721, Aug. 29, 1980. Redesignated by T.D. 8146, 52 FR 26672, July 16, 1987 Changes in Rates During A Taxable Year false Federal Register Volume 45 Page 57721 45 FR. 57721 Federal Register Volume 52 Page 26672 52 FR. 26672 Certification procedures. D09002ee18073a612-CFR-2003-title26-vol1-sec1-23-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-23-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-23-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-23-5.xml 26 CFR 1.23-5 26CFR1.23-5 Section 1.23-5; Certification procedures. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-23-5 30 Section 1.23-5 section 1.23-5 T.D. 7717, 45 FR 57721, Aug. 29, 1980. Redesignated and amended by T.D. 8146, 52 FR 26672, July 16, 1987 Changes in Rates During A Taxable Year false Federal Register Volume 45 Page 57721 45 FR. 57721 Federal Register Volume 52 Page 26672 52 FR. 26672 Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources. D09002ee18073a612-CFR-2003-title26-vol1-sec1-23-6.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-23-6.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-6 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-23-6/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-23-6.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-23-6.xml 26 CFR 1.23-6 26CFR1.23-6 Section 1.23-6; Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-23-6 31 Section 1.23-6 section 1.23-6 Secs. 44C and 7805 of the Internal Revenue Code of 1954 (92 Stat. 3175, 26 U.S.C. 44C; 68A Stat. 917, 26 U.S.C. 7805 T.D. 7861, 47 FR 56331, Dec. 16, 1982. Redesignated and amended by T.D. 8146, 52 FR 26673, July 16, 1987 Changes in Rates During A Taxable Year false

United States Code Title 5 Section 301 Title 5 Section 552 5 U.S.C. 301 5 U.S.C. 552 United States Code Title 26 Section 44C Title 26 Section 44C Title 26 Section 7805 Title 26 Section 7805 26 U.S.C. 44C 26 U.S.C. 44C 26 U.S.C. 7805 26 U.S.C. 7805 United States Statutes At large Volume 92 Page 3175 92 Stat. 3175 Code of Federal Regulations Title 10 Part 450 10 CFR Part 450 Federal Register Volume 47 Page 56331 47 FR. 56331 Federal Register Volume 52 Page 26673 52 FR. 26673 Credit for interest paid on certain home mortgages (Temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-25-1T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25-1T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-1T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-1T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25-1T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25-1T.xml 26 CFR 1.25-1T 26CFR1.25-1T Section 1.25-1t; Credit for interest paid on certain home mortgages (Temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25-1T 32 Section 1.25-1t section 1.25-1T T.D. 8023, 50 FR 19346, May 8, 1985 Changes in Rates During A Taxable Year false Federal Register Volume 50 Page 19346 50 FR. 19346 Amount of credit (Temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-25-2T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25-2T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-2T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-2T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25-2T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25-2T.xml 26 CFR 1.25-2T 26CFR1.25-2T Section 1.25-2t; Amount of credit (Temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25-2T 33 Section 1.25-2t section 1.25-2T T.D. 8023, 50 FR 19346, May 8, 1985 Changes in Rates During A Taxable Year false Federal Register Volume 50 Page 19346 50 FR. 19346 Qualified mortgage credit certificate. D09002ee18073a612-CFR-2003-title26-vol1-sec1-25-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25-3.xml 26 CFR 1.25-3 26CFR1.25-3 Section 1.25-3; Qualified mortgage credit certificate. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25-3 34 Section 1.25-3 section 1.25-3 T.D. 8692, 61 FR 66214, Dec. 17, 1996 Changes in Rates During A Taxable Year false Federal Register Volume 61 Page 66214 61 FR. 66214 Qualified mortgage credit certificate (Temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-25-3T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25-3T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-3T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-3T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25-3T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25-3T.xml 26 CFR 1.25-3T 26CFR1.25-3T Section 1.25-3t; Qualified mortgage credit certificate (Temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25-3T 35 Section 1.25-3t section 1.25-3T T.D. 8023, 50 FR 19348, May 8, 1985, as amended at T.D. 8502, 58 FR 67689, Dec. 22, 1993; T.D. 8692, 61 FR 66215, Dec. 17, 1996 Changes in Rates During A Taxable Year false Federal Register Volume 50 Page 19348 50 FR. 19348 Federal Register Volume 58 Page 67689 58 FR. 67689 Federal Register Volume 61 Page 66215 61 FR. 66215 Qualified mortgage credit certificate program (Temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-25-4T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25-4T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-4T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-4T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25-4T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25-4T.xml 26 CFR 1.25-4T 26CFR1.25-4T Section 1.25-4t; Qualified mortgage credit certificate program (Temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25-4T 36 Section 1.25-4t section 1.25-4T T.D. 8023, 50 FR 19350, May 8, 1985, as amended by T.D. 8048, 50 FR 35538, Sept. 3, 1985 Changes in Rates During A Taxable Year false Federal Register Volume 50 Page 19350 50 FR. 19350 Federal Register Volume 50 Page 35538 50 FR. 35538 Limitation on aggregate amount of mortgage credit certificates (Temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-25-5T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25-5T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-5T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-5T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25-5T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25-5T.xml 26 CFR 1.25-5T 26CFR1.25-5T Section 1.25-5t; Limitation on aggregate amount of mortgage credit certificates (Temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25-5T 37 Section 1.25-5t section 1.25-5T T.D. 8023, 50 FR 19353, May 8, 1985 Changes in Rates During A Taxable Year false Federal Register Volume 50 Page 19353 50 FR. 19353 Form of qualified mortgage credit certificate (Temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-25-6T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25-6T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-6T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-6T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25-6T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25-6T.xml 26 CFR 1.25-6T 26CFR1.25-6T Section 1.25-6t; Form of qualified mortgage credit certificate (Temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25-6T 38 Section 1.25-6t section 1.25-6T T.D. 8023, 50 FR 19354, May 8, 1985 Changes in Rates During A Taxable Year false Federal Register Volume 50 Page 19354 50 FR. 19354 Public notice (Temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-25-7T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25-7T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-7T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-7T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25-7T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25-7T.xml 26 CFR 1.25-7T 26CFR1.25-7T Section 1.25-7t; Public notice (Temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25-7T 39 Section 1.25-7t section 1.25-7T T.D. 8023, 50 FR 19354, May 8, 1985 Changes in Rates During A Taxable Year false Federal Register Volume 50 Page 19354 50 FR. 19354 Reporting requirements (Temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-25-8T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25-8T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-8T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25-8T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25-8T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25-8T.xml 26 CFR 1.25-8T 26CFR1.25-8T Section 1.25-8t; Reporting requirements (Temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25-8T 40 Section 1.25-8t section 1.25-8T T.D. 8023, 50 FR 19354, May 8, 1985 Changes in Rates During A Taxable Year false Federal Register Volume 50 Page 19354 50 FR. 19354 Table of contents. D09002ee18073a612-CFR-2003-title26-vol1-sec1-25A-0.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25A-0.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-0 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-0/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25A-0.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25A-0.xml 26 CFR 1.25A-0 26CFR1.25A-0 Section 1.25a-0; Table of contents. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25A-0 41 Section 1.25a-0 section 1.25A-0 T.D. 9034, 67 FR 78691, Dec. 26, 2002 Changes in Rates During A Taxable Year false Federal Register Volume 67 Page 78691 67 FR. 78691 Calculation of education tax credit and general eligibility requirements. D09002ee18073a612-CFR-2003-title26-vol1-sec1-25A-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25A-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25A-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25A-1.xml 26 CFR 1.25A-1 26CFR1.25A-1 Section 1.25a-1; Calculation of education tax credit and general eligibility requirements. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25A-1 42 Section 1.25a-1 section 1.25A-1 T.D. 9034, 67 FR 78691, Dec. 26, 2002 Changes in Rates During A Taxable Year false Federal Register Volume 67 Page 78691 67 FR. 78691 Definitions. D09002ee18073a612-CFR-2003-title26-vol1-sec1-25A-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25A-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25A-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25A-2.xml 26 CFR 1.25A-2 26CFR1.25A-2 Section 1.25a-2; Definitions. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25A-2 43 Section 1.25a-2 section 1.25A-2 T.D. 9034, 67 FR 78691, Dec. 26, 2002 Changes in Rates During A Taxable Year false

United States Code Title 20 Section 1070 Title 20 Section 1088 Title 20 Section 1094 20 U.S.C. 1070 20 U.S.C. 1088 20 U.S.C. 1094 Code of Federal Regulations Title 34 Part 600and 668 34 CFR Part 600and 668 Code of Federal Regulations Title 34 Part 668.4 34 CFR Part 668.4 Federal Register Volume 67 Page 78691 67 FR. 78691 Hope Scholarship Credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-25A-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25A-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25A-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25A-3.xml 26 CFR 1.25A-3 26CFR1.25A-3 Section 1.25a-3; Hope Scholarship Credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25A-3 44 Section 1.25a-3 section 1.25A-3 T.D. 9034, 67 FR 78691, Dec. 26, 2002; 68 FR 15940, Apr. 2, 2003 Changes in Rates During A Taxable Year false Code of Federal Regulations Title 34 Part 674.2 34 CFR Part 674.2 Federal Register Volume 67 Page 78691 67 FR. 78691 Federal Register Volume 68 Page 15940 68 FR. 15940 Lifetime Learning Credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-25A-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25A-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25A-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25A-4.xml 26 CFR 1.25A-4 26CFR1.25A-4 Section 1.25a-4; Lifetime Learning Credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25A-4 45 Section 1.25a-4 section 1.25A-4 T.D. 9034, 67 FR 78691, Dec. 26, 2002 Changes in Rates During A Taxable Year false Federal Register Volume 67 Page 78691 67 FR. 78691 Special rules relating to characterization and timing of payments. D09002ee18073a612-CFR-2003-title26-vol1-sec1-25A-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-25A-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-25A-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-25A-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-25A-5.xml 26 CFR 1.25A-5 26CFR1.25A-5 Section 1.25a-5; Special rules relating to characterization and timing of payments. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-25A-5 46 Section 1.25a-5 section 1.25A-5 T.D. 9034, 67 FR 78691, Dec. 26, 2002; 68 FR 15940, Apr. 2, 2003 Changes in Rates During A Taxable Year false United States Code Title 10 Chapter 1606 10 U.S.C. Chapter 1606 Code of Federal Regulations Title 34 Part 668.164 34 CFR Part 668.164 Federal Register Volume 67 Page 78691 67 FR. 78691 Federal Register Volume 68 Page 15940 68 FR. 15940 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents. D09002ee18073a612-CFR-2003-title26-vol1-sec1-28-0.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-28-0.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-28-0 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-28-0/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-28-0.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-28-0.xml 26 CFR 1.28-0 26CFR1.28-0 Section 1.28-0; Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-28-0 47 Section 1.28-0 section 1.28-0 T.D. 8232, 53 FR 38710, Oct. 3, 1988; 53 FR 40879, Oct. 19, 1988 Changes in Rates During A Taxable Year false Federal Register Volume 53 Page 38710 53 FR. 38710 Federal Register Volume 53 Page 40879 53 FR. 40879 Credit for clinical testing expenses for certain drugs for rare diseases or conditions. D09002ee18073a612-CFR-2003-title26-vol1-sec1-28-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-28-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-28-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-28-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-28-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-28-1.xml 26 CFR 1.28-1 26CFR1.28-1 Section 1.28-1; Credit for clinical testing expenses for certain drugs for rare diseases or conditions. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-28-1 48 Section 1.28-1 section 1.28-1 T.D. 8232, 53 FR 38711, Oct. 3, 1988; 53 FR 40879, Oct. 19, 1988; 53 FR 41013, Oct. 19, 1988 Credits Against Tax false

United States Code Title 21 Section 355(b) Title 21 Section 355(i) Title 21 Section 360aa Title 21 Section 360bb 21 U.S.C. 355(b) 21 U.S.C. 355(i) 21 U.S.C. 360aa 21 U.S.C. 360bb United States Code Title 42 Section 262 42 U.S.C. 262 United States Statutes At large Volume 100 Page 2600 100 Stat. 2600 United States Public Law 98-369 Public Law 98-369 United States Public Law 99-514 Public Law 99-514 Code of Federal Regulations Title 21 Part 312 21 CFR Part 312 Code of Federal Regulations Title 21 Part 312 21 CFR Part 312 Code of Federal Regulations Title 21 Part 314 21 CFR Part 314 Code of Federal Regulations Title 21 Part 601 21 CFR Part 601 Code of Federal Regulations Title 21 Part 312 21 CFR Part 312 Code of Federal Regulations Title 26 Part 1-1 26 CFR Part 1-1 Federal Register Volume 53 Page 38711 53 FR. 38711 Federal Register Volume 53 Page 40879 53 FR. 40879 Federal Register Volume 53 Page 41013 53 FR. 41013 Credits Against Tax D09002ee18073a614-CFR-2003-title26-vol1-part1-subjectgroup-id49.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id49 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id49/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-subjectgroup-id49.pdf 26 CFR 26CFR Credits Against Tax Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES NODE CFR-2003-title26-vol1-part1-subjectgroup-id49 49 subjgrp Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle. D09002ee18073a612-CFR-2003-title26-vol1-sec1-30-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-30-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-30-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-30-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-30-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-30-1.xml 26 CFR 1.30-1 26CFR1.30-1 Section 1.30-1; Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-30-1 50 Section 1.30-1 section 1.30-1 60 FR 39649, Aug. 3, 1995 Credits Against Tax false Federal Register Volume 60 Page 39649 60 FR. 39649 Credit for tax withheld on wages. D09002ee18073a612-CFR-2003-title26-vol1-sec1-31-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-31-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-31-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-31-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-31-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-31-1.xml 26 CFR 1.31-1 26CFR1.31-1 Section 1.31-1; Credit for tax withheld on wages. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-31-1 51 Section 1.31-1 section 1.31-1 Credits Against Tax false Credit for “special refunds” of employee social security tax. D09002ee18073a612-CFR-2003-title26-vol1-sec1-31-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-31-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-31-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-31-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-31-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-31-2.xml 26 CFR 1.31-2 26CFR1.31-2 Section 1.31-2; Credit for “special refunds” of employee social security tax. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-31-2 52 Section 1.31-2 section 1.31-2 Credits Against Tax false United States Statutes At large Volume 68 Page 1089 Volume 68 Page 1094 68 Stat. 1089 68 Stat. 1094 Earned income credit for taxable years beginning after December 31, 1978. D09002ee18073a612-CFR-2003-title26-vol1-sec1-32-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-32-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-32-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-32-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-32-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-32-2.xml 26 CFR 1.32-2 26CFR1.32-2 Section 1.32-2; Earned income credit for taxable years beginning after December 31, 1978. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-32-2 53 Section 1.32-2 section 1.32-2 T.D. 7683, 45 FR 16175, Mar. 13, 1980. Redesignated by T.D. 8448, 57 FR 54923, Nov. 23, 1992; T.D. 9045, 68 FR 10656, Mar. 6, 2003 Credits Against Tax false Federal Register Volume 45 Page 16175 45 FR. 16175 Federal Register Volume 57 Page 54923 57 FR. 54923 Federal Register Volume 68 Page 10656 68 FR. 10656 Eligibility requirements after denial of the earned income credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-32-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-32-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-32-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-32-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-32-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-32-3.xml 26 CFR 1.32-3 26CFR1.32-3 Section 1.32-3; Eligibility requirements after denial of the earned income credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-32-3 54 Section 1.32-3 section 1.32-3 T.D. 8953, 66 FR 33637, June 25, 2001 Credits Against Tax false Federal Register Volume 66 Page 33637 66 FR. 33637 Credit against tax and exclusion from gross income in case of dividends received by individuals. D09002ee18073a612-CFR-2003-title26-vol1-sec1-34-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-34-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-34-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-34-1.xml 26 CFR 1.34-1 26CFR1.34-1 Section 1.34-1; Credit against tax and exclusion from gross income in case of dividends received by individuals. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-34-1 55 Section 1.34-1 section 1.34-1 T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 6777, 29 FR 17806, Dec. 16, 1964 Credits Against Tax false Federal Register Volume 25 Page 11402 25 FR. 11402 Federal Register Volume 29 Page 17806 29 FR. 17806 Limitations on amount of credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-34-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-34-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-34-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-34-2.xml 26 CFR 1.34-2 26CFR1.34-2 Section 1.34-2; Limitations on amount of credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-34-2 56 Section 1.34-2 section 1.34-2 T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 6777, 29 FR 17807, Dec. 16, 1964 Credits Against Tax false Federal Register Volume 25 Page 11402 25 FR. 11402 Federal Register Volume 29 Page 17807 29 FR. 17807 Dividends to which the credit and exclusion apply. D09002ee18073a612-CFR-2003-title26-vol1-sec1-34-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-34-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-34-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-34-3.xml 26 CFR 1.34-3 26CFR1.34-3 Section 1.34-3; Dividends to which the credit and exclusion apply. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-34-3 57 Section 1.34-3 section 1.34-3 T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 6598, 27 FR 4092, Apr. 28, 1962; T.D. 6625, 27 FR 12541, Dec. 19, 1962 Credits Against Tax false Federal Register Volume 25 Page 11402 25 FR. 11402 Federal Register Volume 27 Page 12541 27 FR. 12541 Federal Register Volume 27 Page 4092 27 FR. 4092 Taxpayers not entitled to credit and exclusion. D09002ee18073a612-CFR-2003-title26-vol1-sec1-34-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-34-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-34-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-34-4.xml 26 CFR 1.34-4 26CFR1.34-4 Section 1.34-4; Taxpayers not entitled to credit and exclusion. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-34-4 58 Section 1.34-4 section 1.34-4 Credits Against Tax false Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939. D09002ee18073a612-CFR-2003-title26-vol1-sec1-34-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-34-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-34-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-34-5.xml 26 CFR 1.34-5 26CFR1.34-5 Section 1.34-5; Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-34-5 59 Section 1.34-5 section 1.34-5 Credits Against Tax false Dividends received after December 31, 1964. D09002ee18073a612-CFR-2003-title26-vol1-sec1-34-6.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-34-6.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-6 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-34-6/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-34-6.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-34-6.xml 26 CFR 1.34-6 26CFR1.34-6 Section 1.34-6; Dividends received after December 31, 1964. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-34-6 60 Section 1.34-6 section 1.34-6 T.D. 6777, 29 FR 17807, Dec. 16, 1964 Credits Against Tax false Federal Register Volume 29 Page 17807 29 FR. 17807 Partially tax-exempt interest received by individuals. D09002ee18073a612-CFR-2003-title26-vol1-sec1-35-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-35-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-35-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-35-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-35-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-35-1.xml 26 CFR 1.35-1 26CFR1.35-1 Section 1.35-1; Partially tax-exempt interest received by individuals. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-35-1 61 Section 1.35-1 section 1.35-1 Credits Against Tax false Taxpayers not entitled to credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-35-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-35-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-35-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-35-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-35-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-35-2.xml 26 CFR 1.35-2 26CFR1.35-2 Section 1.35-2; Taxpayers not entitled to credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-35-2 62 Section 1.35-2 section 1.35-2 Credits Against Tax false General rules for the credit for the elderly. D09002ee18073a612-CFR-2003-title26-vol1-sec1-37-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-37-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-37-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-37-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-37-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-37-1.xml 26 CFR 1.37-1 26CFR1.37-1 Section 1.37-1; General rules for the credit for the elderly. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-37-1 63 Section 1.37-1 section 1.37-1 T.D. 7743, 45 FR 84049, Dec. 22, 1980 Credits Against Tax false Code of Federal Regulations Title 26 Part 1-5 26 CFR Part 1-5 Federal Register Volume 45 Page 84049 45 FR. 84049 Credit for individuals age 65 or over. D09002ee18073a612-CFR-2003-title26-vol1-sec1-37-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-37-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-37-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-37-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-37-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-37-2.xml 26 CFR 1.37-2 26CFR1.37-2 Section 1.37-2; Credit for individuals age 65 or over. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-37-2 64 Section 1.37-2 section 1.37-2 T.D. 7743, 45 FR 84050, Dec. 22, 1980 Credits Against Tax false Federal Register Volume 45 Page 84050 45 FR. 84050 Credit for individuals under age 65 who have public retirement system income. D09002ee18073a612-CFR-2003-title26-vol1-sec1-37-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-37-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-37-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-37-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-37-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-37-3.xml 26 CFR 1.37-3 26CFR1.37-3 Section 1.37-3; Credit for individuals under age 65 who have public retirement system income. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-37-3 65 Section 1.37-3 section 1.37-3 T.D. 7743, 45 FR 84050, Dec. 22, 1980 Credits Against Tax false Federal Register Volume 45 Page 84050 45 FR. 84050 Investment in certain depreciable property. D09002ee18073a612-CFR-2003-title26-vol1-sec1-38-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-38-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-38-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-38-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-38-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-38-1.xml 26 CFR 1.38-1 26CFR1.38-1 Section 1.38-1; Investment in certain depreciable property. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-38-1 66 Section 1.38-1 section 1.38-1 44 FR 20417, Apr. 5, 1979 Credits Against Tax false Federal Register Volume 44 Page 20417 44 FR. 20417 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1). D09002ee18073a612-CFR-2003-title26-vol1-sec1-40-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-40-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-40-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-40-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-40-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-40-1.xml 26 CFR 1.40-1 26CFR1.40-1 Section 1.40-1; Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-40-1 67 Section 1.40-1 section 1.40-1 T.D. 8291, 55 FR 8948, Mar. 9, 1990 Credits Against Tax false Federal Register Volume 55 Page 8948 55 FR. 8948 Table of contents. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-0.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-0.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-0 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-0/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-0.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-0.xml 26 CFR 1.41-0 26CFR1.41-0 Section 1.41-0; Table of contents. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-0 68 Section 1.41-0 section 1.41-0 T.D. 8930, 65 FR 287, Jan. 3, 2001 Credits Against Tax false Federal Register Volume 65 Page 287 65 FR. 287 Credit for increasing research activities. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-1.xml 26 CFR 1.41-1 26CFR1.41-1 Section 1.41-1; Credit for increasing research activities. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-1 69 Section 1.41-1 section 1.41-1 T.D. 8930, 65 FR 288, Jan. 3, 2001 Credits Against Tax false Federal Register Volume 65 Page 288 65 FR. 288 Qualified Research Expenses. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-2.xml 26 CFR 1.41-2 26CFR1.41-2 Section 1.41-2; Qualified Research Expenses. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-2 70 Section 1.41-2 section 1.41-2 T.D. 8251, 54 FR 21204, May 17, 1989, as amended by T.D. 8930, 65 FR 287, Jan. 3, 2001 Credits Against Tax false Federal Register Volume 54 Page 21204 54 FR. 21204 Federal Register Volume 65 Page 287 65 FR. 287 Base amount for taxable years beginning on or after January 3, 2001. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-3.xml 26 CFR 1.41-3 26CFR1.41-3 Section 1.41-3; Base amount for taxable years beginning on or after January 3, 2001. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-3 71 Section 1.41-3 section 1.41-3 T.D. 8930, 66 FR 289, Jan. 3, 2001 Credits Against Tax false Federal Register Volume 66 Page 289 66 FR. 289 Qualified research for expenditures paid or incurred on or after January 3, 2001. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-4.xml 26 CFR 1.41-4 26CFR1.41-4 Section 1.41-4; Qualified research for expenditures paid or incurred on or after January 3, 2001. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-4 72 Section 1.41-4 section 1.41-4 T.D. 8930, 66 FR 290, Jan. 3, 2001 Credits Against Tax false

United States Code Title 35 Section 151 Title 35 Section 171 35 U.S.C. 151 35 U.S.C. 171 Federal Register Volume 66 Page 290 66 FR. 290 Qualified research for taxable years beginning before January 1, 1986. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-4A.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-4A.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-4A http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-4A/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-4A.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-4A.xml 26 CFR 1.41-4A 26CFR1.41-4A Section 1.41-4a; Qualified research for taxable years beginning before January 1, 1986. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-4A 73 Section 1.41-4a section 1.41-4A T.D. 8251, 54 FR 21204, May 17, 1989. Redesignated and amended by T.D. 8930, 66 FR 295, Jan. 3, 2001 Credits Against Tax false Federal Register Volume 54 Page 21204 54 FR. 21204 Federal Register Volume 66 Page 295 66 FR. 295 Basic research for taxable years beginning after December 31, 1986. [Reserved] D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-5.xml 26 CFR 1.41-5 26CFR1.41-5 Section 1.41-5; Basic research for taxable years beginning after December 31, 1986. [Reserved] Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-5 74 Section 1.41-5 section 1.41-5 Credits Against Tax false Basic research for taxable years beginning before January 1, 1987. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-5A.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-5A.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-5A http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-5A/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-5A.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-5A.xml 26 CFR 1.41-5A 26CFR1.41-5A Section 1.41-5a; Basic research for taxable years beginning before January 1, 1987. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-5A 75 Section 1.41-5a section 1.41-5A T.D. 8251, 54 FR 21204, May 17, 1989. Redesignated and amended by T.D. 8930, 66 FR 295, Jan. 3, 2001 Credits Against Tax false Federal Register Volume 54 Page 21204 54 FR. 21204 Federal Register Volume 66 Page 295 66 FR. 295 Aggregation of expenditures. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-6.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-6.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-6 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-6/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-6.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-6.xml 26 CFR 1.41-6 26CFR1.41-6 Section 1.41-6; Aggregation of expenditures. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-6 76 Section 1.41-6 section 1.41-6 T.D. 8251, 54 FR 21204, May 17, 1989. Redesignated and amended by T.D. 8930, 66 FR 295, Jan. 3, 2001 Credits Against Tax false Federal Register Volume 54 Page 21204 54 FR. 21204 Federal Register Volume 66 Page 295 66 FR. 295 Special rules. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-7.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-7.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-7 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-7/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-7.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-7.xml 26 CFR 1.41-7 26CFR1.41-7 Section 1.41-7; Special rules. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-7 77 Section 1.41-7 section 1.41-7 T.D. 8251, 54 FR 21204, May 17, 1989. Redesignated by T.D. 8930, 66 FR 295, Jan. 3, 2001 Credits Against Tax false Federal Register Volume 54 Page 21204 54 FR. 21204 Federal Register Volume 66 Page 295 66 FR. 295 Special rules for taxable years ending on or after January 3, 2001. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-8.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-8.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-8 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-8/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-8.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-8.xml 26 CFR 1.41-8 26CFR1.41-8 Section 1.41-8; Special rules for taxable years ending on or after January 3, 2001. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-8 78 Section 1.41-8 section 1.41-8 T.D. 8930, 66 FR 295, Jan. 3, 2001 Credits Against Tax false Federal Register Volume 66 Page 295 66 FR. 295 Table of contents. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-0.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-0.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-0 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-0/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-0.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-0.xml 26 CFR 1.42-0 26CFR1.42-0 Section 1.42-0; Table of contents. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-0 79 Section 1.42-0 section 1.42-0 T.D. 8302, 55 FR 21189, May 23, 1990 Credits Against Tax false Federal Register Volume 55 Page 21189 55 FR. 21189 [Reserved] D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-1.xml 26 CFR 1.42-1 26CFR1.42-1 Section 1.42-1; [Reserved] Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-1 80 Section 1.42-1 section 1.42-1 Credits Against Tax false Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-1T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-1T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-1T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-1T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-1T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-1T.xml 26 CFR 1.42-1T 26CFR1.42-1T Section 1.42-1t; Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-1T 81 Section 1.42-1t section 1.42-1T T.D. 8144, 52 FR 23433, June 22, 1987; 52 FR 24583, July 1, 1987 Credits Against Tax false Federal Register Volume 52 Page 23433 52 FR. 23433 Federal Register Volume 52 Page 24583 52 FR. 24583 Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-2.xml 26 CFR 1.42-2 26CFR1.42-2 Section 1.42-2; Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-2 82 Section 1.42-2 section 1.42-2 T.D. 8302, 55 FR 21189, May 23, 1990; 55 FR 25973, June 26, 1990 Credits Against Tax false Federal Register Volume 55 Page 21189 55 FR. 21189 Federal Register Volume 55 Page 25973 55 FR. 25973 Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-3.xml 26 CFR 1.42-3 26CFR1.42-3 Section 1.42-3; Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-3 83 Section 1.42-3 section 1.42-3 56 FR 48734, Sept. 26, 1991 Credits Against Tax false Federal Register Volume 56 Page 48734 56 FR. 48734 Application of not-for-profit rules of section 183 to low-income housing credit activities. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-4.xml 26 CFR 1.42-4 26CFR1.42-4 Section 1.42-4; Application of not-for-profit rules of section 183 to low-income housing credit activities. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-4 84 Section 1.42-4 section 1.42-4 T.D. 8420, 57 FR 24729, June 11, 1992 Credits Against Tax false Federal Register Volume 57 Page 24729 57 FR. 24729 Monitoring compliance with low-income housing credit requirements. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-5.xml 26 CFR 1.42-5 26CFR1.42-5 Section 1.42-5; Monitoring compliance with low-income housing credit requirements. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-5 85 Section 1.42-5 section 1.42-5 T.D. 8430, 57 FR 40121, Sept. 2, 1992; 57 FR 57280, Dec. 3, 1992; 58 FR 7748, Feb. 9, 1993; T.D. 8563, 59 FR 50163, Oct. 3, 1994; T.D. 8859, 65 FR 2326, Jan. 14, 2000; 65 FR 16317, Mar. 28, 2000 Credits Against Tax false

United States Code Title 42 Section 1437f Title 42 Section 3601-3619 Title 42 Section 3616a(a)(1) 42 U.S.C. 1437f 42 U.S.C. 3601-3619 42 U.S.C. 3616a(a)(1) United States Statutes At large Volume 103 Page 2106 103 Stat. 2106 United States Statutes At large Volume 107 Page 312 107 Stat. 312 Code of Federal Regulations Title 24 Part 180.680 24 CFR Part 180.680 Code of Federal Regulations Title 24 Part 5.703 24 CFR Part 5.703 Code of Federal Regulations Title 7 Part 1930 7 CFR Part 1930 Federal Register Volume 57 Page 40121 57 FR. 40121 Federal Register Volume 57 Page 57280 57 FR. 57280 Federal Register Volume 58 Page 7748 58 FR. 7748 Federal Register Volume 59 Page 50163 59 FR. 50163 Federal Register Volume 65 Page 16317 65 FR. 16317 Federal Register Volume 65 Page 2326 65 FR. 2326 Buildings qualifying for carryover allocations. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-6.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-6.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-6 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-6/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-6.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-6.xml 26 CFR 1.42-6 26CFR1.42-6 Section 1.42-6; Buildings qualifying for carryover allocations. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-6 86 Section 1.42-6 section 1.42-6 T.D. 8520, 59 FR 10069, Mar. 3, 1994, as amended by T.D. 8859, 65 FR 2328, Jan. 14, 2000; 65 FR 16317, Mar. 28, 2000 Credits Against Tax false Federal Register Volume 59 Page 10069 59 FR. 10069 Federal Register Volume 65 Page 16317 65 FR. 16317 Federal Register Volume 65 Page 2328 65 FR. 2328 Substantially bond-financed buildings. [Reserved] D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-7.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-7.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-7 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-7/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-7.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-7.xml 26 CFR 1.42-7 26CFR1.42-7 Section 1.42-7; Substantially bond-financed buildings. [Reserved] Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-7 87 Section 1.42-7 section 1.42-7 Credits Against Tax false Election of appropriate percentage month. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-8.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-8.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-8 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-8/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-8.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-8.xml 26 CFR 1.42-8 26CFR1.42-8 Section 1.42-8; Election of appropriate percentage month. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-8 88 Section 1.42-8 section 1.42-8 T.D. 8520, 59 FR 10071, Mar. 3, 1994 Credits Against Tax false Federal Register Volume 59 Page 10071 59 FR. 10071 For use by the general public. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-9.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-9.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-9 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-9/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-9.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-9.xml 26 CFR 1.42-9 26CFR1.42-9 Section 1.42-9; For use by the general public. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-9 89 Section 1.42-9 section 1.42-9 T.D. 8520, 59 FR 10073, Mar. 3, 1994 Credits Against Tax false Federal Register Volume 59 Page 10073 59 FR. 10073 Utility allowances. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-10.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-10.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-10 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-10/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-10.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-10.xml 26 CFR 1.42-10 26CFR1.42-10 Section 1.42-10; Utility allowances. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-10 90 Section 1.42-10 section 1.42-10 T.D. 8520, 59 FR 10073, Mar. 3, 1994 Credits Against Tax false Code of Federal Regulations Title 7 Part 1944 7 CFR Part 1944 Federal Register Volume 59 Page 10073 59 FR. 10073 Provision of services. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-11.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-11.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-11 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-11/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-11.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-11.xml 26 CFR 1.42-11 26CFR1.42-11 Section 1.42-11; Provision of services. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-11 91 Section 1.42-11 section 1.42-11 T.D. 8520, 59 FR 10074, Mar. 3, 1994, as amended by T.D. 8859, 65 FR 2328, Jan. 14, 2000 Credits Against Tax false Code of Federal Regulations Title 24 Part 278 24 CFR Part 278 Federal Register Volume 59 Page 10074 59 FR. 10074 Federal Register Volume 65 Page 2328 65 FR. 2328 Effective dates and transitional rules. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-12.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-12.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-12 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-12/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-12.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-12.xml 26 CFR 1.42-12 26CFR1.42-12 Section 1.42-12; Effective dates and transitional rules. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-12 92 Section 1.42-12 section 1.42-12 T.D. 8520, 59 FR 10074, Mar. 3, 1994; 59 FR 15501, Apr. 1, 1994, as amended by T.D. 8859, 65 FR 2328, Jan. 14, 2000 Credits Against Tax false Federal Register Volume 59 Page 10074 59 FR. 10074 Federal Register Volume 59 Page 15501 59 FR. 15501 Federal Register Volume 65 Page 2328 65 FR. 2328 Rules necessary and appropriate; housing credit agencies’ correction of administrative errors and omissions. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-13.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-13.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-13 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-13/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-13.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-13.xml 26 CFR 1.42-13 26CFR1.42-13 Section 1.42-13; Rules necessary and appropriate; housing credit agencies’ correction of administrative errors and omissions. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-13 93 Section 1.42-13 section 1.42-13 T.D. 8521, 59 FR 8861, Feb. 24, 1994, as amended by T.D. 8859, 65 FR 2328, Jan. 14, 2000 Credits Against Tax false Federal Register Volume 59 Page 8861 59 FR. 8861 Federal Register Volume 65 Page 2328 65 FR. 2328 Allocation rules for post-1989 State housing credit ceiling amounts. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-14.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-14.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-14 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-14/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-14.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-14.xml 26 CFR 1.42-14 26CFR1.42-14 Section 1.42-14; Allocation rules for post-1989 State housing credit ceiling amounts. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-14 94 Section 1.42-14 section 1.42-14 T.D. 8563, 59 FR 50163, Oct. 3, 1994; 60 FR 3345, Jan. 17, 1995 Credits Against Tax false Federal Register Volume 59 Page 50163 59 FR. 50163 Federal Register Volume 60 Page 3345 60 FR. 3345 Available unit rule. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-15.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-15.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-15 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-15/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-15.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-15.xml 26 CFR 1.42-15 26CFR1.42-15 Section 1.42-15; Available unit rule. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-15 95 Section 1.42-15 section 1.42-15 T.D. 8732, 62 FR 50505, Sept. 26, 1997 Credits Against Tax false Federal Register Volume 62 Page 50505 62 FR. 50505 Eligible basis reduced by federal grants. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-16.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-16.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-16 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-16/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-16.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-16.xml 26 CFR 1.42-16 26CFR1.42-16 Section 1.42-16; Eligible basis reduced by federal grants. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-16 96 Section 1.42-16 section 1.42-16 T.D. 8731, 62 FR 50503, Sept. 26, 1997 Credits Against Tax false

United States Code Title 42 Section 1437f Title 42 Section 1437g 42 U.S.C. 1437f 42 U.S.C. 1437g Federal Register Volume 62 Page 50503 62 FR. 50503 Qualified allocation plan. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42-17.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42-17.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-17 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42-17/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42-17.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42-17.xml 26 CFR 1.42-17 26CFR1.42-17 Section 1.42-17; Qualified allocation plan. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42-17 97 Section 1.42-17 section 1.42-17 T.D. 8859, 65 FR 2329, Jan. 14, 2000 Credits Against Tax false Federal Register Volume 65 Page 2329 65 FR. 2329 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979. D09002ee18073a612-CFR-2003-title26-vol1-sec1-42A-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-42A-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42A-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-42A-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-42A-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-42A-1.xml 26 CFR 1.42A-1 26CFR1.42A-1 Section 1.42a-1; General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-42A-1 98 Section 1.42a-1 section 1.42A-1 T.D. 7547, 43 FR 19653, May 8, 1978 Credits Against Tax false Federal Register Volume 43 Page 19653 43 FR. 19653 Table of contents. D09002ee18073a612-CFR-2003-title26-vol1-sec1-43-0.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-43-0.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-0 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-0/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-43-0.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-43-0.xml 26 CFR 1.43-0 26CFR1.43-0 Section 1.43-0; Table of contents. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-43-0 99 Section 1.43-0 section 1.43-0 T.D. 8448, 57 FR 54923, Nov. 23, 1992 Credits Against Tax false Federal Register Volume 57 Page 54923 57 FR. 54923 The enhanced oil recovery credit-general rules. D09002ee18073a612-CFR-2003-title26-vol1-sec1-43-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-43-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-43-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-43-1.xml 26 CFR 1.43-1 26CFR1.43-1 Section 1.43-1; The enhanced oil recovery credit-general rules. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-43-1 100 Section 1.43-1 section 1.43-1 T.D. 8448, 57 FR 54923, Nov. 23, 1992; 58 FR 7987, Feb. 11, 1993 Credits Against Tax false Federal Register Volume 57 Page 54923 57 FR. 54923 Federal Register Volume 58 Page 7987 58 FR. 7987 Qualified enhanced oil recovery project. D09002ee18073a612-CFR-2003-title26-vol1-sec1-43-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-43-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-43-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-43-2.xml 26 CFR 1.43-2 26CFR1.43-2 Section 1.43-2; Qualified enhanced oil recovery project. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-43-2 101 Section 1.43-2 section 1.43-2 T.D. 8448, 57 FR 54925, Nov. 23, 1992; 58 FR 6678, Feb. 1, 1993 Credits Against Tax false Federal Register Volume 57 Page 54925 57 FR. 54925 Federal Register Volume 58 Page 6678 58 FR. 6678 Certification D09002ee18073a612-CFR-2003-title26-vol1-sec1-43-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-43-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-43-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-43-3.xml 26 CFR 1.43-3 26CFR1.43-3 Section 1.43-3; Certification Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-43-3 102 Section 1.43-3 section 1.43-3 T.D. 8384, 56 FR 67177, Dec. 30, 1991; 57 FR 6074, Feb. 20, 1992; 57 FR 6353, Feb. 24, 1992. Redesignated and amended by T.D. 8448, 57 FR 54927, Nov. 23, 1992 Credits Against Tax false Federal Register Volume 56 Page 67177 56 FR. 67177 Federal Register Volume 57 Page 54927 57 FR. 54927 Federal Register Volume 57 Page 6074 57 FR. 6074 Federal Register Volume 57 Page 6353 57 FR. 6353 Qualified enhanced oil recovery costs. D09002ee18073a612-CFR-2003-title26-vol1-sec1-43-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-43-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-43-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-43-4.xml 26 CFR 1.43-4 26CFR1.43-4 Section 1.43-4; Qualified enhanced oil recovery costs. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-43-4 103 Section 1.43-4 section 1.43-4 T.D. 8448, 57 FR 54927, Nov. 23, 1992; 58 FR 7987, Feb. 11, 1993 Credits Against Tax false Federal Register Volume 57 Page 54927 57 FR. 54927 Federal Register Volume 58 Page 7987 58 FR. 7987 At-risk limitation. [Reserved] D09002ee18073a612-CFR-2003-title26-vol1-sec1-43-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-43-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-43-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-43-5.xml 26 CFR 1.43-5 26CFR1.43-5 Section 1.43-5; At-risk limitation. [Reserved] Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-43-5 104 Section 1.43-5 section 1.43-5 Credits Against Tax false Election out of section 43. D09002ee18073a612-CFR-2003-title26-vol1-sec1-43-6.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-43-6.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-6 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-6/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-43-6.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-43-6.xml 26 CFR 1.43-6 26CFR1.43-6 Section 1.43-6; Election out of section 43. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-43-6 105 Section 1.43-6 section 1.43-6 T.D. 8448, 57 FR 54930, Nov. 23, 1992 Credits Against Tax false Federal Register Volume 57 Page 54930 57 FR. 54930 Effective date of regulations. D09002ee18073a612-CFR-2003-title26-vol1-sec1-43-7.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-43-7.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-7 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-43-7/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-43-7.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-43-7.xml 26 CFR 1.43-7 26CFR1.43-7 Section 1.43-7; Effective date of regulations. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-43-7 106 Section 1.43-7 section 1.43-7 T.D. 8448, 57 FR 54931, Nov. 23, 1992 Credits Against Tax false Federal Register Volume 57 Page 54931 57 FR. 54931 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977. D09002ee18073a612-CFR-2003-title26-vol1-sec1-44-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-44-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-44-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-44-1.xml 26 CFR 1.44-1 26CFR1.44-1 Section 1.44-1; Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-44-1 107 Section 1.44-1 section 1.44-1 T.D. 7391, 40 FR 55851, Dec. 2, 1975 Credits Against Tax false Federal Register Volume 40 Page 55851 40 FR. 55851 Property to which credit for purchase of new principal residence applies. D09002ee18073a612-CFR-2003-title26-vol1-sec1-44-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-44-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-44-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-44-2.xml 26 CFR 1.44-2 26CFR1.44-2 Section 1.44-2; Property to which credit for purchase of new principal residence applies. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-44-2 108 Section 1.44-2 section 1.44-2 T.D. 7391, 40 FR 55852, Dec. 2, 1975; 40 FR 58138, Dec. 15, 1975 Credits Against Tax false Federal Register Volume 40 Page 55852 40 FR. 55852 Federal Register Volume 40 Page 58138 40 FR. 58138 Certificate by seller. D09002ee18073a612-CFR-2003-title26-vol1-sec1-44-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-44-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-44-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-44-3.xml 26 CFR 1.44-3 26CFR1.44-3 Section 1.44-3; Certificate by seller. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-44-3 109 Section 1.44-3 section 1.44-3 T.D. 7391, 40 FR 55852, Dec. 2, 1975 Credits Against Tax false

United States Code Title 18 Section 1001 18 U.S.C. 1001 Federal Register Volume 40 Page 55852 40 FR. 55852 Recapture for certain dispositions. D09002ee18073a612-CFR-2003-title26-vol1-sec1-44-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-44-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-44-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-44-4.xml 26 CFR 1.44-4 26CFR1.44-4 Section 1.44-4; Recapture for certain dispositions. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-44-4 110 Section 1.44-4 section 1.44-4 T.D. 7391, 40 FR 55854, Dec. 2, 1975; 40 FR 58138, Dec. 15, 1975 Credits Against Tax false Federal Register Volume 40 Page 55854 40 FR. 55854 Federal Register Volume 40 Page 58138 40 FR. 58138 Definitions. D09002ee18073a612-CFR-2003-title26-vol1-sec1-44-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-44-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-44-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-44-5.xml 26 CFR 1.44-5 26CFR1.44-5 Section 1.44-5; Definitions. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-44-5 111 Section 1.44-5 section 1.44-5 T.D. 7391, 40 FR 55855, Dec. 2, 1975 Credits Against Tax false Federal Register Volume 40 Page 55855 40 FR. 55855 Expenses for household and dependent care services necessary for gainful employment. D09002ee18073a612-CFR-2003-title26-vol1-sec1-44A-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-44A-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44A-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44A-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-44A-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-44A-1.xml 26 CFR 1.44A-1 26CFR1.44A-1 Section 1.44a-1; Expenses for household and dependent care services necessary for gainful employment. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-44A-1 112 Section 1.44a-1 section 1.44A-1 Secs. 44A(g T.D. 7643, 44 FR 50332, Aug. 28, 1979, as amended by T.D. 7951, 49 FR 18091, Apr. 27, 1984 Credits Against Tax false

United States Code Title 26 Section 44A(g) Title 26 Section 7805 26 U.S.C. 44A(g) 26 U.S.C. 7805 United States Statutes At large Volume 90 Page 1565 90 Stat. 1565 Federal Register Volume 44 Page 50334 44 FR. 50334 Federal Register Volume 49 Page 18092 49 FR. 18092 Special rules applicable to married individuals. D09002ee18073a612-CFR-2003-title26-vol1-sec1-44A-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-44A-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44A-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44A-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-44A-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-44A-3.xml 26 CFR 1.44A-3 26CFR1.44A-3 Section 1.44a-3; Special rules applicable to married individuals. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-44A-3 114 Section 1.44a-3 section 1.44A-3 T.D. 7643, 44 FR 50335, Aug. 28, 1979 Credits Against Tax false Federal Register Volume 44 Page 50335 44 FR. 50335 Other special rules relating to employment-related expenses. D09002ee18073a612-CFR-2003-title26-vol1-sec1-44A-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-44A-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44A-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-44A-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-44A-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-44A-4.xml 26 CFR 1.44A-4 26CFR1.44A-4 Section 1.44a-4; Other special rules relating to employment-related expenses. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-44A-4 115 Section 1.44a-4 section 1.44A-4 Secs. 44A(g T.D. 7643, 44 FR 50335, Aug. 28, 1979, as amended by T.D. 7951, 49 FR 18092, Apr. 27, 1984 Credits Against Tax false

United States Code Title 26 Section 44B Title 26 Section 44B Title 26 Section 381(c)(26) Title 26 Section 381 Title 26 Section 7805 26 U.S.C. 44B 26 U.S.C. 44B 26 U.S.C. 381(c)(26) 26 U.S.C. 381 26 U.S.C. 7805 United States Statutes At large Volume 91 Page 148 91 Stat. 148 United States Statutes At large Volume 92 Page 2834 92 Stat. 2834 Federal Register Volume 48 Page 52904 48 FR. 52904 Research Credit-for Taxable Years Beginning Before January 1, 1990 D09002ee18073a614-CFR-2003-title26-vol1-part1-subjectgroup-id117.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id117 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id117/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-subjectgroup-id117.pdf 26 CFR 26CFR Research Credit-for Taxable Years Beginning Before January 1, 1990 Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES NODE CFR-2003-title26-vol1-part1-subjectgroup-id117 117 subjgrp Table of contents. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-0A.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-0A.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-0A http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-0A/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-0A.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-0A.xml 26 CFR 1.41-0A 26CFR1.41-0A Section 1.41-0a; Table of contents. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-0A 118 Section 1.41-0a section 1.41-0A T.D. 8930, 66 FR 295, Jan. 3, 2001 Research Credit-for Taxable Years Beginning Before January 1, 1990 false Federal Register Volume 66 Page 295 66 FR. 295 Base period research expense. D09002ee18073a612-CFR-2003-title26-vol1-sec1-41-3A.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-41-3A.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-3A http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-41-3A/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-41-3A.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-41-3A.xml 26 CFR 1.41-3A 26CFR1.41-3A Section 1.41-3a; Base period research expense. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-41-3A 119 Section 1.41-3a section 1.41-3A T.D. 8251, 54 FR 21204, May 17, 1989. Redesignated by T.D. 8930, 66 FR 289, Jan. 3, 2001 rules for computing credit for investment in certain depreciable property false Federal Register Volume 54 Page 21204 54 FR. 21204 Federal Register Volume 66 Page 289 66 FR. 289 Rules for Computing Credit for Investment in Certain Depreciable Property D09002ee18073a614-CFR-2003-title26-vol1-part1-subjectgroup-id120.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id120 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id120/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-subjectgroup-id120.pdf 26 CFR 26CFR Rules for Computing Credit for Investment in Certain Depreciable Property Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES NODE CFR-2003-title26-vol1-part1-subjectgroup-id120 120 subjgrp New markets tax credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-45D-1T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-45D-1T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-45D-1T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-45D-1T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-45D-1T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-45D-1T.xml 26 CFR 1.45D-1T 26CFR1.45D-1T Section 1.45d-1t; New markets tax credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-45D-1T 121 Section 1.45d-1t section 1.45D-1T T.D. 8971, 66 FR 66310, Dec. 26, 2001 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 66 Page 66310 66 FR. 66310 Determination of amount. D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-1.xml 26 CFR 1.46-1 26CFR1.46-1 Section 1.46-1; Determination of amount. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-1 122 Section 1.46-1 section 1.46-1 For Federal Register citations affecting § 1.46-1, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on GPO Access. T.D. 6731, 29 FR 6064, May 8, 1964 Rules for Computing Credit for Investment in Certain Depreciable Property false United States Public Law 89-384 Public Law 89-384 United States Public Law 89-389 Public Law 89-389 United States Public Law 91-172 Public Law 91-172 Code of Federal Regulations Title 26 Part 1-1 26 CFR Part 1-1 Federal Register Volume 29 Page 6064 29 FR. 6064 Carryback and carryover of unused credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-2.xml 26 CFR 1.46-2 26CFR1.46-2 Section 1.46-2; Carryback and carryover of unused credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-2 123 Section 1.46-2 section 1.46-2 Secs. 7805 (68A Stat. 917, 26 U.S.C. 7805 T.D. 7751, 46 FR 1679, Jan. 7, 1981 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 38 Title 26 Section 7805 Title 26 Section 7805 26 U.S.C. 38 26 U.S.C. 7805 26 U.S.C. 7805 United States Statutes At large Volume 76 Page 962 76 Stat. 962 Code of Federal Regulations Title 26 Part 1-2 26 CFR Part 1-2 Federal Register Volume 46 Page 1679 46 FR. 1679 Qualified investment. D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-3.xml 26 CFR 1.46-3 26CFR1.46-3 Section 1.46-3; Qualified investment. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-3 124 Section 1.46-3 section 1.46-3 Secs. 194 (94 Stat. 1989; 26 U.S.C. 194 T.D. 6731, 29 FR 6068, May 8, 1964, as amended by T.D. 6931, 32 FR 14026, Oct. 10, 1967; T.D. 7203, 37 FR 17125, Aug. 25, 1972; T.D. 7602, 44 FR 17667, Mar. 23, 1979; T.D. 7927, 48 FR 55849, Dec. 16, 1983; T.D. 7982, 49 FR 39541, Oct. 9, 1984; T.D. 8183, 53 FR 6618, Mar. 2, 1988; T.D. 8474, 58 FR 25557, Apr. 27, 1993 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 38(b) Title 26 Section 48(l)(16) Title 26 Section 194 Title 26 Section 194 Title 26 Section 7805 26 U.S.C. 38(b) 26 U.S.C. 48(l)(16) 26 U.S.C. 194 26 U.S.C. 194 26 U.S.C. 7805 United States Statutes At large Volume 76 Page 963 76 Stat. 963 United States Statutes At large Volume 94 Page 264 Volume 94 Page 1989 94 Stat. 264 94 Stat. 1989 Code of Federal Regulations Title 26 Part 1 26 CFR Part 1 Federal Register Volume 29 Page 6068 29 FR. 6068 Federal Register Volume 32 Page 14026 32 FR. 14026 Federal Register Volume 37 Page 17125 37 FR. 17125 Federal Register Volume 44 Page 17667 44 FR. 17667 Federal Register Volume 48 Page 55849 48 FR. 55849 Federal Register Volume 49 Page 39541 49 FR. 39541 Federal Register Volume 53 Page 6618 53 FR. 6618 Federal Register Volume 58 Page 25557 58 FR. 25557 Limitations with respect to certain persons. D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-4.xml 26 CFR 1.46-4 26CFR1.46-4 Section 1.46-4; Limitations with respect to certain persons. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-4 125 Section 1.46-4 section 1.46-4 Sec. 860(e T.D. 6731, 29 FR 6071, May 8, 1964, as amended by T.D. 6958, 33 FR 9170, June 21, 1968; T.D. 7203, 37 FR 17126, Aug. 25, 1972; T.D. 7767, 46 FR 11262, Feb. 6, 1981; T.D. 7936, 49 FR 2105, Jan. 18, 1984; T.D. 8031, 50 FR 26697, June 28, 1985 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 860(e) Title 26 Section 860(g) Title 26 Section 7805 26 U.S.C. 860(e) 26 U.S.C. 860(g) 26 U.S.C. 7805 United States Statutes At large Volume 92 Page 2849 Volume 92 Page 2850 92 Stat. 2849 92 Stat. 2850 Federal Register Volume 29 Page 6071 29 FR. 6071 Federal Register Volume 33 Page 9170 33 FR. 9170 Federal Register Volume 37 Page 17126 37 FR. 17126 Federal Register Volume 46 Page 11262 46 FR. 11262 Federal Register Volume 49 Page 2105 49 FR. 2105 Federal Register Volume 50 Page 26697 50 FR. 26697 Qualified progress expenditures. D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-5.xml 26 CFR 1.46-5 26CFR1.46-5 Section 1.46-5; Qualified progress expenditures. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-5 126 Section 1.46-5 section 1.46-5 T.D. 8183, 53 FR 6618, Mar. 2, 1988; 53 FR 11162, Apr. 5, 1988 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 53 Page 11162 53 FR. 11162 Federal Register Volume 53 Page 6618 53 FR. 6618 Limitation in case of certain regulated companies. D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-6.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-6.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-6 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-6/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-6.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-6.xml 26 CFR 1.46-6 26CFR1.46-6 Section 1.46-6; Limitation in case of certain regulated companies. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-6 127 Section 1.46-6 section 1.46-6 T.D. 7602, 44 FR 17668, Mar. 23, 1979, as amended by T.D. 8089, 51 FR 18777, May 22, 1986 Rules for Computing Credit for Investment in Certain Depreciable Property false United States Statutes At large Volume 78 Page 35 78 Stat. 35 Code of Federal Regulations Title 26 Part 12.3 26 CFR Part 12.3 Code of Federal Regulations Title 26 Part 1(b) (3) 26 CFR Part 1(b) (3) Code of Federal Regulations Title 26 Part 12.3 26 CFR Part 12.3 Federal Register Volume 44 Page 17668 44 FR. 17668 Federal Register Volume 51 Page 18777 51 FR. 18777 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc. D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-7.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-7.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-7 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-7/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-7.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-7.xml 26 CFR 1.46-7 26CFR1.46-7 Section 1.46-7; Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-7 128 Section 1.46-7 section 1.46-7 Sec. 301(d T.D. 7857 47 FR 54793, Dec. 6, 1982 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 7805 26 U.S.C. 7805 United States Statutes At large Volume 89 Page 38 89 Stat. 38 United States Statutes At large Volume 90 Page 1520 90 Stat. 1520 Federal Register Volume 47 Page 54793 47 FR. 54793 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's). D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-8.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-8.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-8 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-8/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-8.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-8.xml 26 CFR 1.46-8 26CFR1.46-8 Section 1.46-8; Requirements for taxpayers electing additional one-percent investment credit (TRASOP's). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-8 129 Section 1.46-8 section 1.46-8 Sec. 301(d T.D. 7857, 47 FR 54795, Dec. 6, 1982 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 7805 26 U.S.C. 7805 United States Statutes At large Volume 89 Page 38 89 Stat. 38 Federal Register Volume 47 Page 54795 47 FR. 54795 Requirements for taxpayers electing an extra one-half percent additional investment credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-9.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-9.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-9 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-9/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-9.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-9.xml 26 CFR 1.46-9 26CFR1.46-9 Section 1.46-9; Requirements for taxpayers electing an extra one-half percent additional investment credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-9 130 Section 1.46-9 section 1.46-9 T.D. 7856, 47 FR 54805, Dec. 6, 1982 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 47 Page 54805 47 FR. 54805 [Reserved] D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-10.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-10.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-10 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-10/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-10.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-10.xml 26 CFR 1.46-10 26CFR1.46-10 Section 1.46-10; [Reserved] Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-10 131 Section 1.46-10 section 1.46-10 Rules for Computing Credit for Investment in Certain Depreciable Property false Commuter highway vehicles. D09002ee18073a612-CFR-2003-title26-vol1-sec1-46-11.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-46-11.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-11 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-46-11/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-46-11.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-46-11.xml 26 CFR 1.46-11 26CFR1.46-11 Section 1.46-11; Commuter highway vehicles. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-46-11 132 Section 1.46-11 section 1.46-11 T.D. 8035, 50 FR 29370, July 19, 1985 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 50 Page 29370 50 FR. 29370 Recomputation of credit allowed by section 38. D09002ee18073a612-CFR-2003-title26-vol1-sec1-47-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-47-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-47-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-47-1.xml 26 CFR 1.47-1 26CFR1.47-1 Section 1.47-1; Recomputation of credit allowed by section 38. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-47-1 133 Section 1.47-1 section 1.47-1 Secs. 38(b T.D. 6931, 32 FR 14027, Oct. 10, 1967, as amended by T.D. 7203, 37 FR 17127, Aug. 25, 1972; T.D. 7765, 46 FR 7291, Jan. 23, 1981; T.D. 7982, 49 FR 39541, Oct. 9, 1984; T.D. 8035, 50 FR 29370, July 19, 1985; T.D. 8183, 53 FR 6625, Mar. 2, 1988; T.D. 8474, 58 FR 25557, Apr. 27, 1993 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 38(b) Title 26 Section 48(l)(16) Title 26 Section 7805 26 U.S.C. 38(b) 26 U.S.C. 48(l)(16) 26 U.S.C. 7805 United States Statutes At large Volume 76 Page 963 76 Stat. 963 United States Statutes At large Volume 94 Page 264 94 Stat. 264 Federal Register Volume 32 Page 14027 32 FR. 14027 Federal Register Volume 37 Page 17127 37 FR. 17127 Federal Register Volume 46 Page 7291 46 FR. 7291 Federal Register Volume 49 Page 39541 49 FR. 39541 Federal Register Volume 50 Page 29370 50 FR. 29370 Federal Register Volume 53 Page 6625 53 FR. 6625 Federal Register Volume 58 Page 25557 58 FR. 25557 “Disposition” and “cessation”. D09002ee18073a612-CFR-2003-title26-vol1-sec1-47-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-47-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-47-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-47-2.xml 26 CFR 1.47-2 26CFR1.47-2 Section 1.47-2; “Disposition” and “cessation”. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-47-2 134 Section 1.47-2 section 1.47-2 T.D. 6931, 32 FR 14032, Oct. 10, 1967, as amended by T.D. 7203, 37 FR 17128, Aug. 25, 1972 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 32 Page 14032 32 FR. 14032 Federal Register Volume 37 Page 17128 37 FR. 17128 Exceptions to the application of § 1.47-1. D09002ee18073a612-CFR-2003-title26-vol1-sec1-47-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-47-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-47-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-47-3.xml 26 CFR 1.47-3 26CFR1.47-3 Section 1.47-3; Exceptions to the application of § 1.47-1. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-47-3 135 Section 1.47-3 section 1.47-3 T.D. 6931, 32 FR 14033, Oct. 10, 1967, as amended by T.D. 7126, 36 FR 11192, June 10, 1971; T.D. 7203; 37 FR 17128, Aug. 25, 1972; T.D. 8183, 53 FR 6625, Mar. 2, 1988 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 32 Page 14033 32 FR. 14033 Federal Register Volume 36 Page 11192 36 FR. 11192 Federal Register Volume 37 Page 17128 37 FR. 17128 Federal Register Volume 53 Page 6625 53 FR. 6625 Electing small business corporation. D09002ee18073a612-CFR-2003-title26-vol1-sec1-47-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-47-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-47-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-47-4.xml 26 CFR 1.47-4 26CFR1.47-4 Section 1.47-4; Electing small business corporation. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-47-4 136 Section 1.47-4 section 1.47-4 T.D. 6931, 32 FR 14035, Oct. 10, 1967 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 32 Page 14035 32 FR. 14035 Estates and trusts. D09002ee18073a612-CFR-2003-title26-vol1-sec1-47-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-47-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-47-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-47-5.xml 26 CFR 1.47-5 26CFR1.47-5 Section 1.47-5; Estates and trusts. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-47-5 137 Section 1.47-5 section 1.47-5 T.D. 6931, 32 FR 14037, Oct. 10, 1967 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 32 Page 14037 32 FR. 14037 Partnerships. D09002ee18073a612-CFR-2003-title26-vol1-sec1-47-6.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-47-6.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-6 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-47-6/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-47-6.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-47-6.xml 26 CFR 1.47-6 26CFR1.47-6 Section 1.47-6; Partnerships. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-47-6 138 Section 1.47-6 section 1.47-6 T.D. 6931, 32 FR 14039, Oct. 10, 1967 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 32 Page 14039 32 FR. 14039 Definition of section 38 property. D09002ee18073a612-CFR-2003-title26-vol1-sec1-48-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-48-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-48-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-48-1.xml 26 CFR 1.48-1 26CFR1.48-1 Section 1.48-1; Definition of section 38 property. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-48-1 139 Section 1.48-1 section 1.48-1 Sec. 38(b T.D. 6731, 29 FR 6073, May 8, 1964, as amended by T.D. 6838, 30 FR 9060, July 20, 1965; T.D. 6958, 33 FR 9171, June 21, 1968; T.D. 6971, 33 FR 12899, Sept. 12, 1968; T.D. 7203, 37 FR 17129, Aug. 25, 1972; T.D. 7229, 37 FR 28142, Dec. 21, 1972; T.D. 7927, 48 FR 55849, Dec. 16, 1983; T.D. 8031, 50 FR 26697, June 28, 1985; T.D. 8233, 53 FR 39592, Oct. 11, 1988; T.D. 8474, 58 FR 25557, Apr. 27, 1993; 59 FR 1476, Jan. 11, 1994 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 38 Title 26 Section 194 Title 26 Section 7805 26 U.S.C. 38 26 U.S.C. 194 26 U.S.C. 7805 United States Code Title 43 Section 1331 43 U.S.C. 1331 United States Statutes At large Volume 76 Page 963 76 Stat. 963 United States Statutes At large Volume 94 Page 1989 94 Stat. 1989 Federal Register Volume 29 Page 6073 29 FR. 6073 Federal Register Volume 30 Page 9060 30 FR. 9060 Federal Register Volume 33 Page 12899 33 FR. 12899 Federal Register Volume 33 Page 9171 33 FR. 9171 Federal Register Volume 37 Page 17129 37 FR. 17129 Federal Register Volume 37 Page 28142 37 FR. 28142 Federal Register Volume 48 Page 55849 48 FR. 55849 Federal Register Volume 50 Page 26697 50 FR. 26697 Federal Register Volume 53 Page 39592 53 FR. 39592 Federal Register Volume 58 Page 25557 58 FR. 25557 Federal Register Volume 59 Page 1476 59 FR. 1476 New section 38 property. D09002ee18073a612-CFR-2003-title26-vol1-sec1-48-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-48-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-48-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-48-2.xml 26 CFR 1.48-2 26CFR1.48-2 Section 1.48-2; New section 38 property. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-48-2 140 Section 1.48-2 section 1.48-2 T.D. 6731, 29 FR 6076, May 8, 1964, as amended by T.D. 8031, 50 FR 26698, June 28, 1985 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 29 Page 6076 29 FR. 6076 Federal Register Volume 50 Page 26698 50 FR. 26698 Used section 38 property. D09002ee18073a612-CFR-2003-title26-vol1-sec1-48-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-48-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-48-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-48-3.xml 26 CFR 1.48-3 26CFR1.48-3 Section 1.48-3; Used section 38 property. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-48-3 141 Section 1.48-3 section 1.48-3 Secs. 38(b T.D. 6731, 29 FR 6076, May 8, 1964, as amended by T.D. 7181, 37 FR 8064, Apr. 25, 1972; T.D. 7820, 47 FR 25139, June 10, 1982; T.D. 8996, 67 FR 35012, May 17, 2002 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 7805 26 U.S.C. 7805 United States Statutes At large Volume 76 Page 962 76 Stat. 962 Federal Register Volume 29 Page 6076 29 FR. 6076 Federal Register Volume 37 Page 8064 37 FR. 8064 Federal Register Volume 47 Page 25139 47 FR. 25139 Federal Register Volume 67 Page 35012 67 FR. 35012 Election of lessor of new section 38 property to treat lessee as purchaser. D09002ee18073a612-CFR-2003-title26-vol1-sec1-48-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-48-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-48-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-48-4.xml 26 CFR 1.48-4 26CFR1.48-4 Section 1.48-4; Election of lessor of new section 38 property to treat lessee as purchaser. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-48-4 142 Section 1.48-4 section 1.48-4 Sec. 38, 76 Stat. 963; 26 U.S.C. 38 T.D. 6731, 29 FR 6080, May 8, 1964; 29 FR 7671, June 16, 1964, as amended by T.D. 6838, 30 FR 9060, July 20, 1965; T.D. 7203, 37 FR 17131, 17132, Aug. 25, 1972 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 38 Title 26 Section 38 26 U.S.C. 38 26 U.S.C. 38 United States Statutes At large Volume 76 Page 963 76 Stat. 963 Federal Register Volume 29 Page 6080 29 FR. 6080 Federal Register Volume 29 Page 7671 29 FR. 7671 Federal Register Volume 30 Page 9060 30 FR. 9060 Federal Register Volume 37 Page 17131 37 FR. 17131 Electing small business corporations. D09002ee18073a612-CFR-2003-title26-vol1-sec1-48-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-48-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-48-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-48-5.xml 26 CFR 1.48-5 26CFR1.48-5 Section 1.48-5; Electing small business corporations. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-48-5 143 Section 1.48-5 section 1.48-5 T.D. 6731, 29 FR 6082, May 8, 1964, as amended by T.D. 6931, 32 FR 14040, Oct. 10, 1967; T.D. 7203, 37 FR 17133, Aug. 25, 1972 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 29 Page 6082 29 FR. 6082 Federal Register Volume 32 Page 14040 32 FR. 14040 Federal Register Volume 37 Page 17133 37 FR. 17133 Estates and trusts. D09002ee18073a612-CFR-2003-title26-vol1-sec1-48-6.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-48-6.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-6 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-6/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-48-6.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-48-6.xml 26 CFR 1.48-6 26CFR1.48-6 Section 1.48-6; Estates and trusts. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-48-6 144 Section 1.48-6 section 1.48-6 T.D. 6731, 29 FR 6083, May 8, 1964, as amended by T.D. 6931, 32 FR 14040, Oct. 10, 1967; T.D. 6958, 33 FR 9171, June 21, 1968; T.D. 7203, 37 FR 17133, Aug. 25, 1972 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 29 Page 6083 29 FR. 6083 Federal Register Volume 32 Page 14040 32 FR. 14040 Federal Register Volume 33 Page 9171 33 FR. 9171 Federal Register Volume 37 Page 17133 37 FR. 17133 Definition of energy property. D09002ee18073a612-CFR-2003-title26-vol1-sec1-48-9.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-48-9.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-9 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-9/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-48-9.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-48-9.xml 26 CFR 1.48-9 26CFR1.48-9 Section 1.48-9; Definition of energy property. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-48-9 145 Section 1.48-9 section 1.48-9 Secs. 7805 (68A Stat. 917, 26 U.S.C. 7805 T.D. 7291, 46 FR 7291, Jan. 23, 1981, as amended by T.D. 7982, 49 FR 39542, Oct. 9, 1984; 49 FR 41246, Oct. 22, 1984; T.D. 8014, 50 FR 11853, Mar. 26, 1985; T.D. 8147, 52 FR 27337, July 21, 1987 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 38(b) Title 26 Section 38 Title 26 Section 48(l)(16) Title 26 Section 7805 Title 26 Section 7805 26 U.S.C. 38(b) 26 U.S.C. 38 26 U.S.C. 48(l)(16) 26 U.S.C. 7805 26 U.S.C. 7805 United States Code Title 49 Section 10521(b)(1) Title 49 Section 10525(b) Title 49 Section 10526(b)(1) 49 U.S.C. 10521(b)(1) 49 U.S.C. 10525(b) 49 U.S.C. 10526(b)(1) United States Statutes At large Volume 76 Page 962 Volume 76 Page 963 76 Stat. 962 76 Stat. 963 United States Statutes At large Volume 94 Page 264 94 Stat. 264 Code of Federal Regulations Title 49 Part 1048 49 CFR Part 1048 Federal Register Volume 46 Page 7291 46 FR. 7291 Federal Register Volume 49 Page 39542 49 FR. 39542 Federal Register Volume 49 Page 41246 49 FR. 41246 Federal Register Volume 50 Page 11853 50 FR. 11853 Federal Register Volume 52 Page 27337 52 FR. 27337 Single purpose agricultural or horticultural structures. D09002ee18073a612-CFR-2003-title26-vol1-sec1-48-10.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-48-10.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-10 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-10/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-48-10.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-48-10.xml 26 CFR 1.48-10 26CFR1.48-10 Section 1.48-10; Single purpose agricultural or horticultural structures. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-48-10 146 Section 1.48-10 section 1.48-10 Secs. 7805 (68A Stat. 917, 26 U.S.C. 7805 T.D. 7900, 48 FR 32768, July 19, 1983; 48 FR 36448, Aug. 11, 1983 Rules for Computing Credit for Investment in Certain Depreciable Property false

United States Code Title 26 Section 38 Title 26 Section 7805 Title 26 Section 7805 26 U.S.C. 38 26 U.S.C. 7805 26 U.S.C. 7805 United States Statutes At large Volume 76 Page 926 76 Stat. 926 Federal Register Volume 48 Page 32768 48 FR. 32768 Federal Register Volume 48 Page 36448 48 FR. 36448 Qualified rehabilitated building; expenditures incurred before January 1, 1982. D09002ee18073a612-CFR-2003-title26-vol1-sec1-48-11.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-48-11.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-11 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-11/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-48-11.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-48-11.xml 26 CFR 1.48-11 26CFR1.48-11 Section 1.48-11; Qualified rehabilitated building; expenditures incurred before January 1, 1982. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-48-11 147 Section 1.48-11 section 1.48-11 T.D. 8031, 50 FR 26698, June 28, 1985 Rules for Computing Credit for Investment in Certain Depreciable Property false Federal Register Volume 50 Page 26698 50 FR. 26698 Qualified rehabilitated building; expenditures incurred after December 31, 1981. D09002ee18073a612-CFR-2003-title26-vol1-sec1-48-12.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-48-12.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-12 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-48-12/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-48-12.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-48-12.xml 26 CFR 1.48-12 26CFR1.48-12 Section 1.48-12; Qualified rehabilitated building; expenditures incurred after December 31, 1981. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-48-12 148 Section 1.48-12 section 1.48-12 T.D. 8233, 53 FR 39592, Oct. 11, 1988; 53 FR 43866, Oct. 31, 1988, as amended by T.D. 8989, 67 FR 20030, Apr. 24, 2002; T.D. 9040, 68 FR 4920, Jan. 31, 2003 Rules for Computing Credit for Investment in Certain Depreciable Property false United States Statutes At large Volume 99 Page 501 99 Stat. 501 United States Public Law 98-369 Public Law 98-369 United States Public Law 99-121 Public Law 99-121 Federal Register Volume 53 Page 39592 53 FR. 39592 Federal Register Volume 53 Page 43866 53 FR. 43866 Federal Register Volume 67 Page 20030 67 FR. 20030 Federal Register Volume 68 Page 4920 68 FR. 4920 Restoration of credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50-1.xml 26 CFR 1.50-1 26CFR1.50-1 Section 1.50-1; Restoration of credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50-1 149 Section 1.50-1 section 1.50-1 T.D. 7203, 37 FR 17133, Aug. 25, 1972 rules for computing credit for expenses of work incentive programs false Federal Register Volume 37 Page 17133 37 FR. 17133 Rules for Computing Credit for Expenses of Work Incentive Programs D09002ee18073a614-CFR-2003-title26-vol1-part1-subjectgroup-id150.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id150 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id150/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-subjectgroup-id150.pdf 26 CFR 26CFR Rules for Computing Credit for Expenses of Work Incentive Programs Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES NODE CFR-2003-title26-vol1-part1-subjectgroup-id150 150 subjgrp Determination of amount. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50A-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50A-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50A-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50A-1.xml 26 CFR 1.50A-1 26CFR1.50A-1 Section 1.50a-1; Determination of amount. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50A-1 151 Section 1.50a-1 section 1.50A-1 38 FR 6152, Mar. 7, 1973, as amended by T.D. 7636, 44 FR 47049, Aug. 10, 1979 Rules for Computing Credit for Expenses of Work Incentive Programs false Federal Register Volume 38 Page 6152 38 FR. 6152 Federal Register Volume 44 Page 47049 44 FR. 47049 Carryback and carryover of unused credit. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50A-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50A-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50A-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50A-2.xml 26 CFR 1.50A-2 26CFR1.50A-2 Section 1.50a-2; Carryback and carryover of unused credit. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50A-2 152 Section 1.50a-2 section 1.50A-2 38 FR 6153, Mar. 7, 1973 Rules for Computing Credit for Expenses of Work Incentive Programs false Federal Register Volume 38 Page 6153 38 FR. 6153 Recomputation of credit allowed by section 40. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50A-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50A-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50A-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50A-3.xml 26 CFR 1.50A-3 26CFR1.50A-3 Section 1.50a-3; Recomputation of credit allowed by section 40. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50A-3 153 Section 1.50a-3 section 1.50A-3 38 FR 6154, Mar. 7, 1973 Rules for Computing Credit for Expenses of Work Incentive Programs false Federal Register Volume 38 Page 6154 38 FR. 6154 Exceptions to the application of § 1.50A-3. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50A-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50A-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50A-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50A-4.xml 26 CFR 1.50A-4 26CFR1.50A-4 Section 1.50a-4; Exceptions to the application of § 1.50A-3. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50A-4 154 Section 1.50a-4 section 1.50A-4 T.D. 7263, 38 FR 6156, Mar. 7, 1973; 38 FR 8656, Apr. 5, 1973 Rules for Computing Credit for Expenses of Work Incentive Programs false Federal Register Volume 38 Page 6156 38 FR. 6156 Federal Register Volume 38 Page 8656 38 FR. 8656 Electing small business corporations. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50A-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50A-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50A-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50A-5.xml 26 CFR 1.50A-5 26CFR1.50A-5 Section 1.50a-5; Electing small business corporations. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50A-5 155 Section 1.50a-5 section 1.50A-5 38 FR 6158, Mar. 7, 1973 Rules for Computing Credit for Expenses of Work Incentive Programs false Federal Register Volume 38 Page 6158 38 FR. 6158 Estates and trusts. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50A-6.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50A-6.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-6 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-6/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50A-6.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50A-6.xml 26 CFR 1.50A-6 26CFR1.50A-6 Section 1.50a-6; Estates and trusts. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50A-6 156 Section 1.50a-6 section 1.50A-6 38 FR 6159, Mar. 7, 1973 Rules for Computing Credit for Expenses of Work Incentive Programs false Federal Register Volume 38 Page 6159 38 FR. 6159 Partnerships. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50A-7.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50A-7.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-7 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50A-7/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50A-7.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50A-7.xml 26 CFR 1.50A-7 26CFR1.50A-7 Section 1.50a-7; Partnerships. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50A-7 157 Section 1.50a-7 section 1.50A-7 38 FR 6160, Mar. 7, 1973 Rules for Computing Credit for Expenses of Work Incentive Programs false Federal Register Volume 38 Page 6160 38 FR. 6160 Definitions of WIN expenses and WIN employees. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50B-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50B-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50B-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50B-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50B-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50B-1.xml 26 CFR 1.50B-1 26CFR1.50B-1 Section 1.50b-1; Definitions of WIN expenses and WIN employees. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50B-1 158 Section 1.50b-1 section 1.50B-1 38 FR 6161, Mar. 7, 1973 Rules for Computing Credit for Expenses of Work Incentive Programs false

United States Code Title 42 Section 632(b)(1) 42 U.S.C. 632(b)(1) Federal Register Volume 38 Page 6161 38 FR. 6161 Electing small business corporations. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50B-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50B-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50B-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50B-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50B-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50B-2.xml 26 CFR 1.50B-2 26CFR1.50B-2 Section 1.50b-2; Electing small business corporations. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50B-2 159 Section 1.50b-2 section 1.50B-2 38 FR 6162, Mar. 7, 1973 Rules for Computing Credit for Expenses of Work Incentive Programs false Federal Register Volume 38 Page 6162 38 FR. 6162 Estates and trusts. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50B-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50B-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50B-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50B-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50B-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50B-3.xml 26 CFR 1.50B-3 26CFR1.50B-3 Section 1.50b-3; Estates and trusts. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50B-3 160 Section 1.50b-3 section 1.50B-3 38 FR 6163, Mar. 7, 1973 Rules for Computing Credit for Expenses of Work Incentive Programs false Federal Register Volume 38 Page 6163 38 FR. 6163 Partnerships. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50B-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50B-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50B-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50B-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50B-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50B-4.xml 26 CFR 1.50B-4 26CFR1.50B-4 Section 1.50b-4; Partnerships. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50B-4 161 Section 1.50b-4 section 1.50B-4 38 FR 6164, Mar. 7, 1973 Rules for Computing Credit for Expenses of Work Incentive Programs false Federal Register Volume 38 Page 6164 38 FR. 6164 Limitations with respect to certain persons. D09002ee18073a612-CFR-2003-title26-vol1-sec1-50B-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-50B-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50B-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-50B-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-50B-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-50B-5.xml 26 CFR 1.50B-5 26CFR1.50B-5 Section 1.50b-5; Limitations with respect to certain persons. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-50B-5 162 Section 1.50b-5 section 1.50B-5 Sec. 860(e 38 FR 6164, Mar. 7, 1973, as amended by T.D. 7767, 46 FR 11262, Feb. 6, 1981; T.D. 7936, 49 FR 2105, Jan. 18, 1984 Rules for Computing Credit for Expenses of Work Incentive Programs false

United States Code Title 29 Section 49 Title 29 Section 49n 29 U.S.C. 49 29 U.S.C. 49n Code of Federal Regulations Title 45 Part 205(a)(1) 45 CFR Part 205(a)(1) Federal Register Volume 50 Page 45998 50 FR. 45998 Tax Surcharge D09002ee18073a614-CFR-2003-title26-vol1-part1-subjectgroup-id164.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id164 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id164/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-subjectgroup-id164.pdf 26 CFR 26CFR Tax Surcharge Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES NODE CFR-2003-title26-vol1-part1-subjectgroup-id164 164 subjgrp Trades or businesses that are under common control. D09002ee18073a612-CFR-2003-title26-vol1-sec1-52-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-52-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-52-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-52-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-52-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-52-1.xml 26 CFR 1.52-1 26CFR1.52-1 Section 1.52-1; Trades or businesses that are under common control. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-52-1 165 Section 1.52-1 section 1.52-1 Secs. 44B, 381, and 7805 of the Internal Revenue Code of 1954 (92 Stat. 2834, 26 U.S.C. 44B T.D. 7553, 43 FR 31322, July 21, 1978, as amended by T.D. 7921, 48 FR 52904, Nov. 23, 1983; T.D. 7955, 49 FR 19975, May 11, 1984; T.D. 8179, 53 FR 6605, Mar. 2, 1988; 53 FR 8302, Mar. 14, 1988; 53 FR 16408, May 9, 1988; T.D. 8540, 59 FR 30102, June 10, 1994 Tax Surcharge true

United States Code Title 26 Section 44B Title 26 Section 44B Title 26 Section 381(c)(26) Title 26 Section 7805 26 U.S.C. 44B 26 U.S.C. 44B 26 U.S.C. 381(c)(26) 26 U.S.C. 7805 United States Statutes At large Volume 91 Page 148 91 Stat. 148 United States Statutes At large Volume 92 Page 2834 92 Stat. 2834 Federal Register Volume 43 Page 60445 43 FR. 60445 Federal Register Volume 48 Page 52906 48 FR. 52906 Alternative minimum taxable income. D09002ee18073a612-CFR-2003-title26-vol1-sec1-55-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-55-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-55-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-55-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-55-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-55-1.xml 26 CFR 1.55-1 26CFR1.55-1 Section 1.55-1; Alternative minimum taxable income. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-55-1 171 Section 1.55-1 section 1.55-1 T.D. 8569, 59 FR 60557, Nov. 25, 1994 Tax Surcharge false Federal Register Volume 59 Page 60557 59 FR. 60557 Table of contents to § 1.56-1, adjustment for book income of corporations. D09002ee18073a612-CFR-2003-title26-vol1-sec1-56-0.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-56-0.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56-0 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56-0/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-56-0.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-56-0.xml 26 CFR 1.56-0 26CFR1.56-0 Section 1.56-0; Table of contents to § 1.56-1, adjustment for book income of corporations. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-56-0 172 Section 1.56-0 section 1.56-0 T.D. 8307, 55 FR 33675, Aug. 17, 1990 Tax Surcharge false Federal Register Volume 55 Page 33675 55 FR. 33675 Adjustment for the book income of corporations. D09002ee18073a612-CFR-2003-title26-vol1-sec1-56-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-56-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-56-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-56-1.xml 26 CFR 1.56-1 26CFR1.56-1 Section 1.56-1; Adjustment for the book income of corporations. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-56-1 173 Section 1.56-1 section 1.56-1 T.D. 8307, 55 FR 33676, Aug. 17, 1990 Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 false

United States Code Title 43 Section 1606 Title 43 Section 1620(c) 43 U.S.C. 1606 43 U.S.C. 1620(c) Federal Register Volume 55 Page 33676 55 FR. 33676 Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 D09002ee18073a614-CFR-2003-title26-vol1-part1-subjectgroup-id174.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id174 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id174/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-subjectgroup-id174.pdf 26 CFR 26CFR Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES NODE CFR-2003-title26-vol1-part1-subjectgroup-id174 174 subjgrp Imposition of tax. D09002ee18073a612-CFR-2003-title26-vol1-sec1-56A-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-56A-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56A-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56A-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-56A-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-56A-1.xml 26 CFR 1.56A-1 26CFR1.56A-1 Section 1.56a-1; Imposition of tax. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-56A-1 175 Section 1.56a-1 section 1.56A-1 T.D. 7564, 43 FR 40466, Sept. 12, 1978. Redesignated and amended by T.D. 8138, 52 FR 15309, Apr. 28, 1987 Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 false Federal Register Volume 43 Page 40466 43 FR. 40466 Federal Register Volume 52 Page 15309 52 FR. 15309 Deferral of tax liability in case of certain net operating losses. D09002ee18073a612-CFR-2003-title26-vol1-sec1-56A-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-56A-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56A-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56A-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-56A-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-56A-2.xml 26 CFR 1.56A-2 26CFR1.56A-2 Section 1.56a-2; Deferral of tax liability in case of certain net operating losses. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-56A-2 176 Section 1.56a-2 section 1.56A-2 T.D. 7564, 43 FR 40467, Sept. 12, 1978. Redesignated by T.D. 8138, 52 FR 15309, Apr. 28, 1987 Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 false Federal Register Volume 43 Page 40467 43 FR. 40467 Federal Register Volume 52 Page 15309 52 FR. 15309 Effective date. D09002ee18073a612-CFR-2003-title26-vol1-sec1-56A-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-56A-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56A-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56A-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-56A-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-56A-3.xml 26 CFR 1.56A-3 26CFR1.56A-3 Section 1.56a-3; Effective date. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-56A-3 177 Section 1.56a-3 section 1.56A-3 T.D. 7564, 43 FR 40468, Sept. 12, 1978. Redesignated and amended by T.D. 8138, 52 FR 15309, Apr. 28, 1987 Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 false Federal Register Volume 43 Page 40468 43 FR. 40468 Federal Register Volume 52 Page 15309 52 FR. 15309 Certain taxpayers. D09002ee18073a612-CFR-2003-title26-vol1-sec1-56A-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-56A-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56A-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56A-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-56A-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-56A-4.xml 26 CFR 1.56A-4 26CFR1.56A-4 Section 1.56a-4; Certain taxpayers. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-56A-4 178 Section 1.56a-4 section 1.56A-4 T.D. 7564, 43 FR 40468, Sept. 12, 1978. Redesignated by T.D. 8138, 52 FR 15309, Apr. 28, 1987 Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 false Federal Register Volume 43 Page 40468 43 FR. 40468 Federal Register Volume 52 Page 15309 52 FR. 15309 Tax carryovers. D09002ee18073a612-CFR-2003-title26-vol1-sec1-56A-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-56A-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56A-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56A-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-56A-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-56A-5.xml 26 CFR 1.56A-5 26CFR1.56A-5 Section 1.56a-5; Tax carryovers. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-56A-5 179 Section 1.56a-5 section 1.56A-5 T.D. 7564, 43 FR 40468, Sept. 12, 1978. Redesignated and amended by T.D. 8138, 52 FR 15309, Apr. 28, 1987 Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 false Federal Register Volume 43 Page 40468 43 FR. 40468 Federal Register Volume 52 Page 15309 52 FR. 15309 Table of Contents. D09002ee18073a612-CFR-2003-title26-vol1-sec1-56g-0.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-56g-0.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56g-0 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56g-0/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-56g-0.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-56g-0.xml 26 CFR 1.56(g)-0 26CFR1.56-g--0 Section 1.56(g)-0; Table of Contents. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-56g-0 180 Section 1.56(g)-0 section 1.56(g)-0 T.D. 8340, 56 FR 11083, Mar. 15, 1991, as amended by T.D. 8454, 57 FR 60476, Dec. 21, 1992 Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 false Federal Register Volume 56 Page 11083 56 FR. 11083 Federal Register Volume 57 Page 60476 57 FR. 60476 Adjusted current earnings. D09002ee18073a612-CFR-2003-title26-vol1-sec1-56g-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-56g-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56g-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-56g-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-56g-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-56g-1.xml 26 CFR 1.56(g)-1 26CFR1.56-g--1 Section 1.56(g)-1; Adjusted current earnings. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-56g-1 181 Section 1.56(g)-1 section 1.56(g)-1 T.D. 8340, 56 FR 11084, Mar. 15, 1991, as amended by T.D. 8352, 56 FR 29433, June 27, 1991; T.D. 8454, 57 FR 60477, Dec. 21, 1992; T.D. 8482, 58 FR 42207, Aug. 9, 1993; T.D. 8566, 59 FR 51371, Oct. 11, 1994; T.D. 8858, 65 FR 1237, Jan. 7, 2000; T.D. 8940, 66 FR 9929, Feb. 13, 2001 Tax Preference Regulations false Federal Register Volume 56 Page 11084 56 FR. 11084 Federal Register Volume 56 Page 29433 56 FR. 29433 Federal Register Volume 57 Page 60477 57 FR. 60477 Federal Register Volume 58 Page 42207 58 FR. 42207 Federal Register Volume 59 Page 51371 59 FR. 51371 Federal Register Volume 65 Page 1237 65 FR. 1237 Federal Register Volume 66 Page 9929 66 FR. 9929 Tax Preference Regulations D09002ee18073a614-CFR-2003-title26-vol1-part1-subjectgroup-id182.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id182 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-part1-subjectgroup-id182/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-part1-subjectgroup-id182.pdf 26 CFR 26CFR Tax Preference Regulations Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES NODE CFR-2003-title26-vol1-part1-subjectgroup-id182 182 subjgrp Scope. D09002ee18073a612-CFR-2003-title26-vol1-sec1-57-0.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-57-0.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-57-0 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-57-0/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-57-0.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-57-0.xml 26 CFR 1.57-0 26CFR1.57-0 Section 1.57-0; Scope. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-57-0 183 Section 1.57-0 section 1.57-0 T.D. 7564, 43 FR 40470, Sept. 12, 1978 Tax Preference Regulations false Federal Register Volume 43 Page 40470 43 FR. 40470 Items of tax preference defined. D09002ee18073a612-CFR-2003-title26-vol1-sec1-57-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-57-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-57-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-57-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-57-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-57-1.xml 26 CFR 1.57-1 26CFR1.57-1 Section 1.57-1; Items of tax preference defined. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-57-1 184 Section 1.57-1 section 1.57-1 T.D. 7564, 43 FR 40470, Sept. 12, 1978 Tax Preference Regulations false Federal Register Volume 43 Page 40470 43 FR. 40470 [Reserved] D09002ee18073a612-CFR-2003-title26-vol1-sec1-57-2-1-57-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-57-2-1-57-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-57-2-1-57-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-57-2-1-57-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-57-2-1-57-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-57-2-1-57-3.xml 26 CFR 1.57-2-1.57-3 26CFR1.57-2-1.57-3 Section 1.57-2-1.57-3; [Reserved] Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-57-2-1-57-3 185 Section 1.57-2-1.57-3 section 1.57-2-1.57-3 Tax Preference Regulations false Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976. D09002ee18073a612-CFR-2003-title26-vol1-sec1-57-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-57-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-57-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-57-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-57-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-57-4.xml 26 CFR 1.57-4 26CFR1.57-4 Section 1.57-4; Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-57-4 186 Section 1.57-4 section 1.57-4 T.D. 7564, 43 FR 40476, Sept. 12, 1978, as amended by T.D. 8138, 52 FR 15309, Apr. 28, 1987 Tax Preference Regulations false Federal Register Volume 43 Page 40476 43 FR. 40476 Federal Register Volume 52 Page 15309 52 FR. 15309 Records to be kept. D09002ee18073a612-CFR-2003-title26-vol1-sec1-57-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-57-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-57-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-57-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-57-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-57-5.xml 26 CFR 1.57-5 26CFR1.57-5 Section 1.57-5; Records to be kept. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-57-5 187 Section 1.57-5 section 1.57-5 T.D. 7564, 43 FR 40479, Sept. 12, 1978, as amended by T.D. 8138, 52 FR 15309, Apr. 28, 1987 Tax Preference Regulations false Federal Register Volume 43 Page 40479 43 FR. 40479 Federal Register Volume 52 Page 15309 52 FR. 15309 Minimum tax exemption. D09002ee18073a612-CFR-2003-title26-vol1-sec1-58-1.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-58-1.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-1 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-1/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-58-1.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-58-1.xml 26 CFR 1.58-1 26CFR1.58-1 Section 1.58-1; Minimum tax exemption. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-58-1 188 Section 1.58-1 section 1.58-1 T.D. 7564, 43 FR 40479, Sept. 12, 1978 Tax Preference Regulations false Federal Register Volume 43 Page 40479 43 FR. 40479 General rules for conduit entities; partnerships and partners. D09002ee18073a612-CFR-2003-title26-vol1-sec1-58-2.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-58-2.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-2 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-2/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-58-2.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-58-2.xml 26 CFR 1.58-2 26CFR1.58-2 Section 1.58-2; General rules for conduit entities; partnerships and partners. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-58-2 189 Section 1.58-2 section 1.58-2 T.D. 7564, 43 FR 40481, Sept. 12, 1978 Tax Preference Regulations false Federal Register Volume 43 Page 40481 43 FR. 40481 Estates and trusts. D09002ee18073a612-CFR-2003-title26-vol1-sec1-58-3.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-58-3.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-3 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-3/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-58-3.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-58-3.xml 26 CFR 1.58-3 26CFR1.58-3 Section 1.58-3; Estates and trusts. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-58-3 190 Section 1.58-3 section 1.58-3 T.D. 7564, 43 FR 40482, Sept. 12, 1978 Tax Preference Regulations false Federal Register Volume 43 Page 40482 43 FR. 40482 Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary). D09002ee18073a612-CFR-2003-title26-vol1-sec1-58-3T.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-58-3T.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-3T http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-3T/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-58-3T.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-58-3T.xml 26 CFR 1.58-3T 26CFR1.58-3T Section 1.58-3t; Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary). Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-58-3T 191 Section 1.58-3t section 1.58-3T T.D. 8083, 51 FR 15320, Apr. 23, 1986 Tax Preference Regulations false Federal Register Volume 51 Page 15320 51 FR. 15320 Electing small business corporations. D09002ee18073a612-CFR-2003-title26-vol1-sec1-58-4.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-58-4.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-4 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-4/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-58-4.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-58-4.xml 26 CFR 1.58-4 26CFR1.58-4 Section 1.58-4; Electing small business corporations. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-58-4 192 Section 1.58-4 section 1.58-4 T.D. 7564, 43 FR 40483, Sept. 12, 1978 Tax Preference Regulations false Federal Register Volume 43 Page 40483 43 FR. 40483 Common trust funds. D09002ee18073a612-CFR-2003-title26-vol1-sec1-58-5.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-58-5.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-5 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-5/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-58-5.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-58-5.xml 26 CFR 1.58-5 26CFR1.58-5 Section 1.58-5; Common trust funds. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-58-5 193 Section 1.58-5 section 1.58-5 T.D. 7564, 43 FR 40484, Sept. 12, 1978 Tax Preference Regulations false Federal Register Volume 43 Page 40484 43 FR. 40484 Regulated investment companies; real estate investment trusts. D09002ee18073a612-CFR-2003-title26-vol1-sec1-58-6.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-58-6.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-6 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-6/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-58-6.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-58-6.xml 26 CFR 1.58-6 26CFR1.58-6 Section 1.58-6; Regulated investment companies; real estate investment trusts. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-58-6 194 Section 1.58-6 section 1.58-6 T.D. 7564, 43 FR 40484, Sept. 12, 1978 Tax Preference Regulations false Federal Register Volume 43 Page 40484 43 FR. 40484 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options. D09002ee18073a612-CFR-2003-title26-vol1-sec1-58-7.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-58-7.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-7 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-7/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-58-7.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-58-7.xml 26 CFR 1.58-7 26CFR1.58-7 Section 1.58-7; Tax preferences attributable to foreign sources; preferences other than capital gains and stock options. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-58-7 195 Section 1.58-7 section 1.58-7 T.D. 7564, 43 FR 40484, Sept. 12, 1978, as amended by T.D. 8138, 52 FR 15309, Apr. 28, 1987 Tax Preference Regulations false Federal Register Volume 43 Page 40484 43 FR. 40484 Federal Register Volume 52 Page 15309 52 FR. 15309 Capital gains and stock options. D09002ee18073a612-CFR-2003-title26-vol1-sec1-58-8.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-58-8.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-8 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-8/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-58-8.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-58-8.xml 26 CFR 1.58-8 26CFR1.58-8 Section 1.58-8; Capital gains and stock options. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-58-8 196 Section 1.58-8 section 1.58-8 T.D. 7564, 43 FR 40492, Sept. 12, 1978 Tax Preference Regulations false Federal Register Volume 43 Page 40492 43 FR. 40492 Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987. D09002ee18073a612-CFR-2003-title26-vol1-sec1-58-9.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-58-9.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-9 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-58-9/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-58-9.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-58-9.xml 26 CFR 1.58-9 26CFR1.58-9 Section 1.58-9; Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987. Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-58-9 197 Section 1.58-9 section 1.58-9 T.D. 8416, 57 FR 19255, May 5, 1992; 57 FR 24848, June 11, 1992 Tax Preference Regulations true Federal Register Volume 57 Page 19255 57 FR. 19255 Federal Register Volume 57 Page 24848 57 FR. 24848 [Reserved] D09002ee18073a612-CFR-2003-title26-vol1-sec1-59-1-60.xml D09002ee18073a614-CFR-2003-title26-vol1-sec1-59-1-60.pdf http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-59-1-60 http://www.gpo.gov/fdsys/granule/CFR-2003-title26-vol1/CFR-2003-title26-vol1-sec1-59-1-60/content-detail.html http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/pdf/CFR-2003-title26-vol1-sec1-59-1-60.pdf http://www.gpo.gov/fdsys/pkg/CFR-2003-title26-vol1/xml/CFR-2003-title26-vol1-sec1-59-1-60.xml 26 CFR 1.59-1.60 26CFR1.59-1.60 Section 1.59-1.60; [Reserved] Chapter I INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY Part 1 INCOME TAXES CONTENT CFR-2003-title26-vol1-sec1-59-1-60 198 Section 1.59-1.60 section 1.59-1.60 Tax Preference Regulations false