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Title
26 -
Internal Revenue |
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Parts 1 - 801. April 1, 2010.
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Heading 2 -
Table Of Contents
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Heading 4 -
Table Of Contents
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Heading 7 -
Table Of Contents
(Parts 1 - 1)
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Section 1.0-1 -
Internal Revenue Code of 1954 and regulations.
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Section 1.1551-1 -
Disallowance of surtax exemption and accumulated earnings credit.
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Section 1.1552-1 -
Earnings and profits.
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Section 1.502-1 -
Feeder organizations.
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Section 1.504-1 -
Attempts to influence legislation; certain organizations formerly described in section 501(c)(3...
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Section 1.504-2 -
Certain transfers made to avoid section 504(a).
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Section 1.1001-1 -
Computation of gain or loss.
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Section 1.1001-2 -
Discharge of liabilities.
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Section 1.1001-3 -
Modifications of debt instruments.
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Section 1.1001-4 -
Modifications of certain notional principal contracts.
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Section 1.1001-5 -
European Monetary Union (conversion to the euro).
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Section 1.1002-1 -
Sales or exchanges.
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Section 1.501(a)-1 -
Exemption from taxation.
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Section 1.501(c)(10)-1 -
Certain fraternal beneficiary societies.
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Section 1.501(c)(12)-1 -
Local benevolent life insurance associations, mutual irrigation and telephone companies, and like...
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Section 1.501(c)(13)-1 -
Cemetery companies and crematoria.
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Section 1.501(c)(14)-1 -
Credit unions and mutual insurance funds.
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Section 1.501(c)(15)-1 -
Mutual insurance companies or associations.
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Section 1.501(c)(16)-1 -
Corporations organized to finance crop operations.
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Section 1.501(c)(17)-1 -
Supplemental unemployment benefit trusts.
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Section 1.501(c)(17)-2 -
General rules.
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Section 1.501(c)(17)-3 -
Relation to other sections of the Code.
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Section 1.501(c)(18)-1 -
Certain funded pension trusts.
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Section 1.501(c)(19)-1 -
War veterans organizations.
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Section 1.501(c)(2)-1 -
Corporations organized to hold title to property for exempt organizations.
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Section 1.501(c)(21)-1 -
Black lung trusts-certain terms.
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Section 1.501(c)(21)-2 -
Same-trust instrument.
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Section 1.501(c)(3)-1 -
Organizations organized and operated for religious, charitable, scientific, testing for public...
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Section 1.501(c)(4)-1 -
Civic organizations and local associations of employees.
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Section 1.501(c)(5)-1 -
Labor, agricultural, and horticultural organizations.
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Section 1.501(c)(6)-1 -
Business leagues, chambers of commerce, real estate boards, and boards of trade.
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Section 1.501(c)(7)-1 -
Social clubs.
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Section 1.501(c)(8)-1 -
Fraternal beneficiary societies.
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Section 1.501(c)(9)-1 -
Voluntary employees' beneficiary associations, in general.
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Section 1.501(c)(9)-2 -
Membership in a voluntary employees' beneficiary association; employees; voluntary association of...
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Section 1.501(c)(9)-3 -
Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
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Section 1.501(c)(9)-4 -
Voluntary employees' beneficiary associations; inurement.
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Section 1.501(c)(9)-5 -
Voluntary employees' beneficiary associations; recordkeeping requirements.
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Section 1.501(c)(9)-6 -
Voluntary employees' beneficiary associations; benefits includible in gross income.
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Section 1.501(c)(9)-7 -
Voluntary employees' beneficiary associations; section 3(4) of ERISA.
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Section 1.501(c)(9)-8 -
Voluntary employees' beneficiary associations; effective date.
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Section 1.501(d)-1 -
Religious and apostolic associations or corporations.
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Section 1.501(e)-1 -
Cooperative hospital service organizations.
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Section 1.501(h)-1 -
Application of the expenditure test to expenditures to influence legislation; introduction.
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Section 1.501(h)-2 -
Electing the expenditure test.
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Section 1.501(h)-3 -
Lobbying or grass roots expenditures normally in excess of ceiling amount.
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Section 1.501(k)-1 -
Communist-controlled organizations.
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Section 1.503(a)-1 -
Denial of exemption to certain organizations engaged in prohibited transactions.
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Section 1.503(b)-1 -
Prohibited transactions.
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Section 1.503(c)-1 -
Future status of organizations denied exemption.
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Section 1.503(d)-1 -
Cross references.
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Section 1.503(e)-1 -
Special rules.
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Section 1.503(e)-2 -
Requirements.
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Section 1.503(e)-3 -
Effective dates.
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Section 1.503(e)-4 -
Disallowance of charitable deductions for certain gifts made before January 1, 1970.
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Section 1.503(f)-1 -
Loans by employers who are prohibited from pledging assets.
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Section 1.505(c)-1t -
Questions and answers relating to the notification requirement for recognition of exemption under...
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Section 1.1-1 -
Income tax on individuals.
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Section 1.1-2 -
Limitation on tax.
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Section 1.1-3 -
Change in rates applicable to taxable year.
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Section 1.2-1 -
Tax in case of joint return of husband and wife or the return of a surviving spouse.
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Section 1.2-2 -
Definitions and special rules.
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Section 1.3-1 -
Application of optional tax.
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Section 1.4-1 -
Number of exemptions.
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Section 1.4-2 -
Elections.
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Section 1.4-3 -
Husband and wife filing separate returns.
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Section 1.4-4 -
Short taxable year caused by death.
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Section 1.1(i)-1t -
Questions and answers relating to the tax on unearned income certain minor children (Temporary).
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Example 5. Sale Or Exchange of Partnership Interest Where Part of the Interest Has A Short -
term holding period.
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Section 1.1011-1 -
Adjusted basis.
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Section 1.1011-2 -
Bargain sale to a charitable organization.
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Section 1.1012-1 -
Basis of property.
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Section 1.1012-2 -
Transfers in part a sale and in part a gift.
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Section 1.1013-1 -
Property included in inventory.
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Section 1.1014-1 -
Basis of property acquired from a decedent.
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Section 1.1014-2 -
Property acquired from a decedent.
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Section 1.1014-3 -
Other basis rules.
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Section 1.1014-4 -
Uniformity of basis; adjustment to basis.
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Section 1.1014-5 -
Gain or loss.
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Section 1.1014-6 -
Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
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Section 1.1014-7 -
Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.
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Section 1.1014-8 -
Bequest, devise, or inheritance of a remainder interest.
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Section 1.1014-9 -
Special rule with respect to DISC stock.
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Section 1.1015-1 -
Basis of property acquired by gift after December 31, 1920.
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Section 1.1015-2 -
Transfer of property in trust after December 31, 1920.
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Section 1.1015-3 -
Gift or transfer in trust before January 1, 1921.
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Section 1.1015-4 -
Transfers in part a gift and in part a sale.
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Section 1.1015-5 -
Increased basis for gift tax paid.
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Section 1.1016-1 -
Adjustments to basis; scope of section.
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Section 1.1016-2 -
Items properly chargeable to capital account.
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Section 1.1016-3 -
Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February...
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Section 1.1016-4 -
Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income...
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Section 1.1016-5 -
Miscellaneous adjustments to basis.
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Section 1.1016-6 -
Other applicable rules.
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Section 1.1016-10 -
Substituted basis.
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Section 1.1017-1 -
Basis reductions following a discharge of indebtedness.
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Section 1.1019-1 -
Property on which lessee has made improvements.
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Section 1.1020-1 -
Election as to amounts allowed in respect of depreciation, etc., before 1952.
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Section 1.1021-1 -
Sale of annuities.
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Section 1.11-1 -
Tax on corporations.
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Section 1.15-1 -
Changes in rate during a taxable year.
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Section 1.21-1 -
Expenses for household and dependent care services necessary for gainful employment.
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Section 1.21-2 -
Limitations on amount creditable.
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Section 1.21-3 -
Special rules applicable to married taxpayers.
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Section 1.21-4 -
Payments to certain related individuals.
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Section 1.23-1 -
Residential energy credit.
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Section 1.23-2 -
Definitions.
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Section 1.23-3 -
Special rules.
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Section 1.23-4 -
Performance and quality standards. [Reserved]
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Section 1.23-5 -
Certification procedures.
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Section 1.23-6 -
Procedure and criteria for additions to the approved list of energy-conserving components or...
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Section 1.25-3 -
Qualified mortgage credit certificate.
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Section 1.25-1t -
Credit for interest paid on certain home mortgages (Temporary).
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Section 1.25-2t -
Amount of credit (Temporary).
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Section 1.25-3t -
Qualified mortgage credit certificate (Temporary).
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Section 1.25-4t -
Qualified mortgage credit certificate program (Temporary).
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Section 1.25-5t -
Limitation on aggregate amount of mortgage credit certificates (Temporary).
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Section 1.25-6t -
Form of qualified mortgage credit certificate (Temporary).
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Section 1.25-7t -
Public notice (Temporary).
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Section 1.25-8t -
Reporting requirements (Temporary).
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Section 1.28-0 -
Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of...
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Section 1.28-1 -
Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
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Section 1.25a-0 -
Table of contents.
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Section 1.25a-1 -
Calculation of education tax credit and general eligibility requirements.
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Section 1.25a-2 -
Definitions.
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Section 1.25a-3 -
Hope Scholarship Credit.
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Section 1.25a-4 -
Lifetime Learning Credit.
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Section 1.25a-5 -
Special rules relating to characterization and timing of payments.
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Section 1.1031-0 -
Table of contents.
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Section 1.1032-1 -
Disposition by a corporation of its own capital stock.
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Section 1.1032-2 -
Disposition by a corporation of stock of a controlling corporation in certain triangular...
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Section 1.1032-3 -
Disposition of stock or stock options in certain transactions not qualifying under any other...
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Section 1.1034-1 -
Sale or exchange of residence.
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Section 1.1035-1 -
Certain exchanges of insurance policies.
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Section 1.1036-1 -
Stock for stock of the same corporation.
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Section 1.1037-1 -
Certain exchanges of United States obligations.
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Section 1.1038-1 -
Reacquisitions of real property in satisfaction of indebtedness.
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Section 1.1038-2 -
Reacquisition and resale of property used as a principal residence.
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Section 1.1038-3 -
Election to have section 1038 apply for taxable years beginning after December 31, 1957.
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Section 1.1039-1 -
Certain sales of low-income housing projects.
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Section 1.1041-2 -
Redemptions of stock.
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Section 1.1041-1t -
Treatment of transfer of property between spouses or incident to divorce (temporary).
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Section 1.1042-1t -
Questions and answers relating to the sales of stock to employee stock ownership plans or certain...
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Section 1.1045-1 -
Application to partnerships.
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Section 1.1031(a)-1 -
Property held for productive use in trade or business or for investment.
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Section 1.1031(a)-2 -
Additional rules for exchanges of personal property.
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Section 1.1031(b)-1 -
Receipt of other property or money in tax-free exchange.
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Section 1.1031(b)-2 -
Safe harbor for qualified intermediaries.
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Section 1.1031(c)-1 -
Nonrecognition of loss.
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Section 1.1031(d)-1 -
Property acquired upon a tax-free exchange.
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Section 1.1031(d)-2 -
Treatment of assumption of liabilities.
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Section 1.1031(d)-1t -
Coordination of section 1060 with section 1031 (temporary).
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Section 1.1031(e)-1 -
Exchange of livestock of different sexes.
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Section 1.1031(j)-1 -
Exchanges of multiple properties.
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Section 1.1031(k)-1 -
Treatment of deferred exchanges.
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Section 1.1033(a)-1 -
Involuntary conversions; nonrecognition of gain.
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Section 1.1033(a)-2 -
Involuntary conversion into similiar property, into money or into dissimilar property.
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Section 1.1033(a)-3 -
Involuntary conversion of principal residence.
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Section 1.1033(b)-1 -
Basis of property acquired as a result of an involuntary conversion.
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Section 1.1033(c)-1 -
Disposition of excess property within irrigation project deemed to be involuntary conversion.
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Section 1.1033(d)-1 -
Destruction or disposition of livestock because of disease.
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Section 1.1033(e)-1 -
Sale or exchange of livestock solely on account of drought.
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Section 1.1033(g)-1 -
Condemnation of real property held for productive use in trade or business or for investment.
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Section 1.1033(h)-1 -
Effective date.
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Section 1.1044(a)-1 -
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
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Section 1.30-1 -
Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
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Section 1.31-1 -
Credit for tax withheld on wages.
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Section 1.31-2 -
Credit for “special refunds” of employee social security tax.
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Section 1.32-2 -
Earned income credit for taxable years beginning after December 31, 1978.
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Section 1.32-3 -
Eligibility requirements after denial of the earned income credit.
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Section 1.34-1 -
Special rule for owners of certain business entities.
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Section 1.35-1 -
Partially tax-exempt interest received by individuals.
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Section 1.35-2 -
Taxpayers not entitled to credit.
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Section 1.37-1 -
General rules for the credit for the elderly.
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Section 1.37-2 -
Credit for individuals age 65 or over.
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Section 1.37-3 -
Credit for individuals under age 65 who have public retirement system income.
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Section 1.38-1 -
Investment in certain depreciable property.
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Section 1.40-1 -
Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
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Section 1.41-0 -
Table of contents.
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Section 1.41-1 -
Credit for increasing research activities.
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Section 1.41-2 -
Qualified research expenses.
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Section 1.41-3 -
Base amount for taxable years beginning on or after January 3, 2001.
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Section 1.41-4 -
Qualified research for expenditures paid or incurred in taxable years ending on or after December...
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Section 1.41-5 -
Basic research for taxable years beginning after December 31, 1986. [Reserved]
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Section 1.41-6 -
Aggregation of expenditures.
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Section 1.41-7 -
Special rules.
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Section 1.41-8 -
Alternative incremental credit.
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Section 1.41-9 -
Alternative simplified credit.
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Section 1.41-0t -
Table of contents (temporary).
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Section 1.41-4a -
Qualified research for taxable years beginning before January 1, 1986.
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Section 1.41-5a -
Basic research for taxable years beginning before January 1, 1987.
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Section 1.41-6t -
Aggregation of expenditures (temporary).
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Section 1.41-8t -
Alternative incremental credit (temporary).
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Section 1.41-9t -
Alternative simplified credit (temporary).
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Section 1.42-0 -
Table of contents.
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Section 1.42-1 -
Limitation on low-income housing credit allowed with respect to qualified low-income buildings...
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Section 1.42-2 -
Waiver of requirement that an existing building eligible for the low-income housing credit was...
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Section 1.42-3 -
Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program...
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Section 1.42-4 -
Application of not-for-profit rules of section 183 to low-income housing credit activities.
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Section 1.42-5 -
Monitoring compliance with low-income housing credit requirements.
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Section 1.42-6 -
Buildings qualifying for carryover allocations.
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Section 1.42-7 -
Substantially bond-financed buildings. [Reserved]
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Section 1.42-8 -
Election of appropriate percentage month.
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Section 1.42-9 -
For use by the general public.
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Section 1.42-10 -
Utility allowances.
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Section 1.42-11 -
Provision of services.
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Section 1.42-12 -
Effective dates and transitional rules.
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Section 1.42-13 -
Rules necessary and appropriate; housing credit agencies' correction of administrative errors and...
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Section 1.42-14 -
Allocation rules for post-2000 State housing credit ceiling amount.
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Section 1.42-15 -
Available unit rule.
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Section 1.42-16 -
Eligible basis reduced by federal grants.
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Section 1.42-17 -
Qualified allocation plan.
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Section 1.42-1t -
Limitation on low-income housing credit allowed with respect to qualified low-income buildings...
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Section 1.43-0 -
Table of contents.
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Section 1.43-1 -
The enhanced oil recovery credit-general rules.
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Section 1.43-2 -
Qualified enhanced oil recovery project.
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Section 1.43-3 -
Certification
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Section 1.43-4 -
Qualified enhanced oil recovery costs.
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Section 1.43-5 -
At-risk limitation. [Reserved]
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