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Collapse    Title 26 - Internal Revenue
Parts 1 - 801. April 1, 2008.
Table Of Contents
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Chapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) (Parts 1 - 801)
Table Of Contents
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Subchapter A - INCOME TAX (CONTINUED) (Parts 1 - 19)
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Part 1 - INCOME TAXES (CONTINUED)
Toc - Table Of Contents (Parts 1 - 1)
Section 1.0-1 - Internal Revenue Code of 1954 and regulations.
Section 1.1551-1 - Disallowance of surtax exemption and accumulated earnings credit.
Section 1.1552-1 - Earnings and profits.
Section 1.61-1 - Gross income.
Section 1.61-2 - Compensation for services, including fees, commissions, and similar items.
Section 1.61-3 - Gross income derived from business.
Section 1.61-4 - Gross income of farmers.
Section 1.61-5 - Allocations by cooperative associations; per-unit retain certificates-tax treatment as to...
Section 1.61-6 - Gains derived from dealings in property.
Section 1.61-7 - Interest.
Section 1.61-8 - Rents and royalties.
Section 1.61-9 - Dividends.
Section 1.61-10 - Alimony and separate maintenance payments; annuities; income from life insurance and endowment...
Section 1.61-11 - Pensions.
Section 1.61-12 - Income from discharge of indebtedness.
Section 1.61-13 - Distributive share of partnership gross income; income in respect of a decedent; income from an...
Section 1.61-14 - Miscellaneous items of gross income.
Section 1.61-15 - Options received as payment of income.
Section 1.61-21 - Taxation of fringe benefits.
Section 1.61-22 - Taxation of split-dollar life insurance arrangements.
Section 1.61-2t - Taxation of fringe benefits-1985 through 1988 (temporary).
Section 1.62-1 - Adjusted gross income.
Section 1.62-2 - Reimbursements and other expense allowance arrangements.
Section 1.62-1t - Adjusted gross income (temporary).
Section 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.
Section 1.63-2 - Cross reference.
Section 1.66-1 - Treatment of community income.
Section 1.66-2 - Treatment of community income where spouses live apart.
Section 1.66-3 - Denial of the Federal income tax benefits resulting from the operation of community property law...
Section 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...
Section 1.66-5 - Effective date.
Section 1.67-3 - Allocation of expenses by real estate mortgage investment conduits.
Section 1.67-1t - 2-percent floor on miscellaneous itemized deductions (temporary).
Section 1.67-2t - Treatment of pass-through entities (temporary).
Section 1.67-3t - Allocation of expenses by real estate mortgage investment conduits (temporary).
Section 1.67-4t - Allocation of expenses by nongrantor trusts and estates (temporary). [Reserved]
Section 1.170-0 - Effective dates.
Section 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...
Section 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).
Section 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
Section 1.171-1 - Bond premium.
Section 1.171-2 - Amortization of bond premium.
Section 1.171-3 - Special rules for certain bonds.
Section 1.171-4 - Election to amortize bond premium on taxable bonds.
Section 1.171-5 - Effective date and transition rules.
Section 1.172-1 - Net operating loss deduction.
Section 1.172-2 - Net operating loss in case of a corporation.
Section 1.172-3 - Net operating loss in case of a taxpayer other than a corporation.
Section 1.172-4 - Net operating loss carrybacks and net operating loss carryovers.
Section 1.172-5 - Taxable income which is subtracted from net operating loss to determine carryback or carryover.
Section 1.172-6 - Illustration of net operating loss carrybacks and carryovers.
Section 1.172-7 - Joint return by husband and wife.
Section 1.172-8 - Net operating loss carryovers for regulated transportation corporations.
Section 1.172-9 - Election with respect to portion of net operating loss attributable to foreign expropriation loss.
Section 1.172-10 - Net operating losses of real estate investment trusts.
Section 1.172-13 - Product liability losses.
Section 1.173-1 - Circulation expenditures.
Section 1.174-1 - Research and experimental expenditures; in general.
Section 1.174-2 - Definition of research and experimental expenditures.
Section 1.174-3 - Treatment as expenses.
Section 1.174-4 - Treatment as deferred expenses.
Section 1.175-1 - Soil and water conservation expenditures; in general.
Section 1.175-2 - Definition of soil and water conservation expenditures.
Section 1.175-3 - Definition of “the business of farming.”
Section 1.175-4 - Definition of “land used in farming.”
Section 1.175-5 - Percentage limitation and carryover.
Section 1.175-6 - Adoption or change of method.
Section 1.175-7 - Allocation of expenditures in certain circumstances.
Section 1.177-1 - Election to amortize trademark and trade name expenditures.
Section 1.178-1 - Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
Section 1.178-2 - Related lessee and lessor.
Section 1.178-3 - Reasonable certainty test.
Section 1.179-0 - Table of contents for section 179 expensing rules.
Section 1.179-1 - Election to expense certain depreciable assets.
Section 1.179-2 - Limitations on amount subject to section 179 election.
Section 1.179-3 - Carryover of disallowed deduction.
Section 1.179-4 - Definitions.
Section 1.179-5 - Time and manner of making election.
Section 1.179-6 - Effective dates.
Section 1.180-1 - Expenditures by farmers for fertilizer, etc.
Section 1.180-2 - Time and manner of making election and revocation.
Section 1.181-0t - Table of contents (temporary).
Section 1.181-1t - Deduction for qualified film and television production costs (temporary).
Section 1.181-2t - Election (temporary).
Section 1.181-3t - Qualified film or television production (temporary).
Section 1.181-4t - Special rules (temporary).
Section 1.181-5t - Examples (temporary).
Section 1.181-6t - Effective date (temporary).
Section 1.182-1 - Expenditures by farmers for clearing land; in general.
Section 1.182-2 - Definition of “the business of farming.”
Section 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures.
Section 1.182-4 - Definition of “land suitable for use in farming”, etc.
Section 1.182-5 - Limitation.
Section 1.182-6 - Election to deduct land clearing expenditures.
Section 1.183-1 - Activities not engaged in for profit.
Section 1.183-2 - Activity not engaged in for profit defined.
Section 1.183-3 - Election to postpone determination with respect to the presumption described in section 183(d...
Section 1.183-4 - Taxable years affected.
Section 1.186-1 - Recoveries of damages for antitrust violations, etc.
Section 1.187-1 - Amortization of certain coal mine safety equipment.
Section 1.187-2 - Definitions.
Section 1.188-1 - Amortization of certain expenditures for qualified on-the-job training and child care facilities.
Section 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
Section 1.190-2 - Definitions.
Section 1.190-3 - Election to deduct architectural and transportation barrier removal expenses.
Section 1.193-1 - Deduction for tertiary injectant expenses.
Section 1.194-1 - Amortization of reforestation expenditures.
Section 1.194-2 - Amount of deduction allowable.
Section 1.194-3 - Definitions.
Section 1.194-4 - Time and manner of making election.
Section 1.195-1 - Election to amortize start-up expenditures.
Section 1.197-0 - Table of contents.
Section 1.197-2 - Amortization of goodwill and certain other intangibles.
Section 1.197-1t - Certain elections for intangible property (temporary).
Section 1.199-0 - Table of contents.
Section 1.199-1 - Income attributable to domestic production activities.
Section 1.199-2 - Wage limitation.
Section 1.199-3 - Domestic production gross receipts.
Section 1.199-4 - Costs allocable to domestic production gross receipts.
Section 1.199-5 - Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006...
Section 1.199-6 - Agricultural and horticultural cooperatives.
Section 1.199-7 - Expanded affiliated groups.
Section 1.199-8 - Other rules.
Section 1.199-9 - Application of section 199 to pass-thru entities for taxable years beginning on or before May 17...
Section 1.301-1 - Rules applicable with respect to distributions of money and other property.
Section 1.302-1 - General.
Section 1.302-2 - Redemptions not taxable as dividends.
Section 1.302-3 - Substantially disproportionate redemption.
Section 1.302-4 - Termination of shareholder's interest.
Section 1.303-1 - General.
Section 1.303-2 - Requirements.
Section 1.303-3 - Application of other sections.
Section 1.304-1 - General.
Section 1.304-2 - Acquisition by related corporation (other than subsidiary).
Section 1.304-3 - Acquisition by a subsidiary.
Section 1.304-5 - Control.
Section 1.304-4t - Special rule for use of a related corporation to acquire for property the stock of another...
Section 1.305-1 - Stock dividends.
Section 1.305-2 - Distributions in lieu of money.
Section 1.305-3 - Disproportionate distributions.
Section 1.305-4 - Distributions of common and preferred stock.
Section 1.305-5 - Distributions on preferred stock.
Section 1.305-6 - Distributions of convertible preferred.
Section 1.305-7 - Certain transactions treated as distributions.
Section 1.305-8 - Effective dates.
Section 1.306-1 - General.
Section 1.306-2 - Exception.
Section 1.306-3 - Section 306 stock defined.
Section 1.307-1 - General.
Section 1.307-2 - Exception.
Section 1.401-0 - Scope and definitions.
Section 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.
Section 1.401-2 - Impossibility of diversion under the trust instrument.
Section 1.401-3 - Requirements as to coverage.
Section 1.401-4 - Discrimination as to contributions or benefits (before 1994).
Section 1.401-5 - Period for which requirements of section 401(a) (3), (4), (5), and (6) are applicable with...
Section 1.401-6 - Termination of a qualified plan.
Section 1.401-7 - Forfeitures under a qualified pension plan.
Section 1.401-8 - Custodial accounts prior to January 1, 1974.
Section 1.401-9 - Face-amount certificates-nontransferable annuity contracts.
Section 1.401-10 - Definitions relating to plans covering self-employed individuals.
Section 1.401-11 - General rules relating to plans covering self-employed individuals.
Section 1.401-12 - Requirements for qualification of trusts and plans benefiting owner-employees.
Section 1.401-13 - Excess contributions on behalf of owner-employees.
Section 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.
Section 1.405-1 - Qualified bond purchase plans.
Section 1.405-2 - Deduction of contributions to qualified bond purchase plans.
Section 1.405-3 - Taxation of retirement bonds.
Section 1.406-1 - Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
Section 1.407-1 - Treatment of certain employees of domestic subsidiaries engaged in business outside the United...
Section 1.408-1 - General rules.
Section 1.408-2 - Individual retirement accounts.
Section 1.408-3 - Individual retirement annuities.
Section 1.408-4 - Treatment of distributions from individual retirement arrangements.
Section 1.408-5 - Annual reports by trustees or issuers.
Section 1.408-6 - Disclosure statements for individual retirement arrangements.
Section 1.408-7 - Reports on distributions from individual retirement plans.
Section 1.408-8 - Distribution requirements for individual retirement plans.
Section 1.408-11 - Net income calculation for returned or recharacterized IRA contributions.
Section 1.409-1 - Retirement bonds.
Section 1.413-1 - Special rules for collectively bargained plans.
Section 1.413-2 - Special rules for plans maintained by more than one employer.
Section 1.416-1 - Questions and answers on top-heavy plans.
Section 1.419-1t - Treatment of welfare benefit funds. (Temporary)
Section 1.420-1 - Significant reduction in retiree health coverage during the cost maintenance period.
Section 1.441-0 - Table of contents.
Section 1.441-1 - Period for computation of taxable income.
Section 1.441-2 - Election of taxable year consisting of 52-53 weeks.
Section 1.441-3 - Taxable year of a personal service corporation.
Section 1.441-4 - Effective date.
Section 1.442-1 - Change of annual accounting period.
Section 1.443-1 - Returns for periods of less than 12 months.
Section 1.444-4 - Tiered structure.
Section 1.444-0t - Table of contents (temporary).
Section 1.444-1t - Election to use a taxable year other than the required taxable year (temporary).
Section 1.444-2t - Tiered structure (temporary).
Section 1.444-3t - Manner and time of making section 444 election (temporary).
Section 1.502-1 - Feeder organizations.
Section 1.504-1 - Attempts to influence legislation; certain organizations formerly described in section 501(c)(3...
Section 1.504-2 - Certain transfers made to avoid section 504(a).
Section 1.641 - [Reserved]
Section 1.851-1 - Definition of regulated investment company.
Section 1.851-2 - Limitations.
Section 1.851-3 - Rules applicable to section 851(b)(4).
Section 1.851-4 - Determination of status.
Section 1.851-5 - Examples.
Section 1.851-6 - Investment companies furnishing capital to development corporations.
Section 1.851-7 - Certain unit investment trusts.
Section 1.852-1 - Taxation of regulated investment companies.
Section 1.852-2 - Method of taxation of regulated investment companies.
Section 1.852-3 - Investment company taxable income.
Section 1.852-4 - Method of taxation of shareholders of regulated investment companies.
Section 1.852-5 - Earnings and profits of a regulated investment company.
Section 1.852-6 - Records to be kept for purpose of determining whether a corporation claiming to be a regulated...
Section 1.852-7 - Additional information required in returns of shareholders.
Section 1.852-8 - Information returns.
Section 1.852-9 - Special procedural requirements applicable to designation under section 852(b)(3)(D).
Section 1.852-10 - Distributions in redemption of interests in unit investment trusts.
Section 1.852-11 - Treatment of certain losses attributable to periods after October 31 of a taxable year.
Section 1.852-12 - Non-RIC earnings and profits.
Section 1.853-1 - Foreign tax credit allowed to shareholders.
Section 1.853-2 - Effect of election.
Section 1.853-3 - Notice to shareholders.
Section 1.853-4 - Manner of making election.
Section 1.854-1 - Limitations applicable to dividends received from regulated investment company.
Section 1.854-2 - Notice to shareholders.
Section 1.854-3 - Definitions.
Section 1.855-1 - Dividends paid by regulated investment company after close of taxable year.
Section 1.908 - [Reserved]
Section 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
Section 1.911-2 - Qualified individuals.
Section 1.911-3 - Determination of amount of foreign earned income to be excluded.
Section 1.911-4 - Determination of housing cost amount eligible for exclusion or deduction.
Section 1.911-5 - Special rules for married couples.
Section 1.911-6 - Disallowance of deductions, exclusions, and credits.
Section 1.911-7 - Procedural rules.
Section 1.911-8 - Former deduction for certain expenses of living abroad.
Section 1.1001-1 - Computation of gain or loss.