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Collapse    Title 26 - Internal Revenue
Parts 1 - 801. April 1, 2010.
Heading 2 - Table Of Contents
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Chapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) (Parts 1 - 801)
Heading 4 - Table Of Contents
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Subchapter A - INCOME TAX (CONTINUED) (Parts 1 - 19)
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Part 1 - INCOME TAXES
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.
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Heading 8 - Accounting Periods (Part 1)
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Heading 8 - Earned Income of Citizens Or Residents of United States (Part 1)
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 1.1001-1 - Computation of gain or loss.
Section 1.1001-2 - Discharge of liabilities.
Section 1.1001-3 - Modifications of debt instruments.
Section 1.1001-4 - Modifications of certain notional principal contracts.
Section 1.1001-5 - European Monetary Union (conversion to the euro).
Section 1.1002-1 - Sales or exchanges.
Section 1.501(a)-1 - Exemption from taxation.
Section 1.501(c)(10)-1 - Certain fraternal beneficiary societies.
Section 1.501(c)(12)-1 - Local benevolent life insurance associations, mutual irrigation and telephone companies, and like...
Section 1.501(c)(13)-1 - Cemetery companies and crematoria.
Section 1.501(c)(14)-1 - Credit unions and mutual insurance funds.
Section 1.501(c)(15)-1 - Mutual insurance companies or associations.
Section 1.501(c)(16)-1 - Corporations organized to finance crop operations.
Section 1.501(c)(17)-1 - Supplemental unemployment benefit trusts.
Section 1.501(c)(17)-2 - General rules.
Section 1.501(c)(17)-3 - Relation to other sections of the Code.
Section 1.501(c)(18)-1 - Certain funded pension trusts.
Section 1.501(c)(19)-1 - War veterans organizations.
Section 1.501(c)(2)-1 - Corporations organized to hold title to property for exempt organizations.
Section 1.501(c)(21)-1 - Black lung trusts-certain terms.
Section 1.501(c)(21)-2 - Same-trust instrument.
Section 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public...
Section 1.501(c)(4)-1 - Civic organizations and local associations of employees.
Section 1.501(c)(5)-1 - Labor, agricultural, and horticultural organizations.
Section 1.501(c)(6)-1 - Business leagues, chambers of commerce, real estate boards, and boards of trade.
Section 1.501(c)(7)-1 - Social clubs.
Section 1.501(c)(8)-1 - Fraternal beneficiary societies.
Section 1.501(c)(9)-1 - Voluntary employees' beneficiary associations, in general.
Section 1.501(c)(9)-2 - Membership in a voluntary employees' beneficiary association; employees; voluntary association of...
Section 1.501(c)(9)-3 - Voluntary employees' beneficiary associations; life, sick, accident, or other benefits.
Section 1.501(c)(9)-4 - Voluntary employees' beneficiary associations; inurement.
Section 1.501(c)(9)-5 - Voluntary employees' beneficiary associations; recordkeeping requirements.
Section 1.501(c)(9)-6 - Voluntary employees' beneficiary associations; benefits includible in gross income.
Section 1.501(c)(9)-7 - Voluntary employees' beneficiary associations; section 3(4) of ERISA.
Section 1.501(c)(9)-8 - Voluntary employees' beneficiary associations; effective date.
Section 1.501(d)-1 - Religious and apostolic associations or corporations.
Section 1.501(e)-1 - Cooperative hospital service organizations.
Section 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.
Section 1.501(h)-2 - Electing the expenditure test.
Section 1.501(h)-3 - Lobbying or grass roots expenditures normally in excess of ceiling amount.
Section 1.501(k)-1 - Communist-controlled organizations.
Section 1.503(a)-1 - Denial of exemption to certain organizations engaged in prohibited transactions.
Section 1.503(b)-1 - Prohibited transactions.
Section 1.503(c)-1 - Future status of organizations denied exemption.
Section 1.503(d)-1 - Cross references.
Section 1.503(e)-1 - Special rules.
Section 1.503(e)-2 - Requirements.
Section 1.503(e)-3 - Effective dates.
Section 1.503(e)-4 - Disallowance of charitable deductions for certain gifts made before January 1, 1970.
Section 1.503(f)-1 - Loans by employers who are prohibited from pledging assets.
Section 1.505(c)-1t - Questions and answers relating to the notification requirement for recognition of exemption under...
Section 1.1-1 - Income tax on individuals.
Section 1.1-2 - Limitation on tax.
Section 1.1-3 - Change in rates applicable to taxable year.
Section 1.2-1 - Tax in case of joint return of husband and wife or the return of a surviving spouse.
Section 1.2-2 - Definitions and special rules.
Section 1.3-1 - Application of optional tax.
Section 1.4-1 - Number of exemptions.
Section 1.4-2 - Elections.
Section 1.4-3 - Husband and wife filing separate returns.
Section 1.4-4 - Short taxable year caused by death.
Section 1.1(i)-1t - Questions and answers relating to the tax on unearned income certain minor children (Temporary).
Example 5. Sale Or Exchange of Partnership Interest Where Part of the Interest Has A Short - term holding period.
Section 1.1011-1 - Adjusted basis.
Section 1.1011-2 - Bargain sale to a charitable organization.
Section 1.1012-1 - Basis of property.
Section 1.1012-2 - Transfers in part a sale and in part a gift.
Section 1.1013-1 - Property included in inventory.
Section 1.1014-1 - Basis of property acquired from a decedent.
Section 1.1014-2 - Property acquired from a decedent.
Section 1.1014-3 - Other basis rules.
Section 1.1014-4 - Uniformity of basis; adjustment to basis.
Section 1.1014-5 - Gain or loss.
Section 1.1014-6 - Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
Section 1.1014-7 - Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.
Section 1.1014-8 - Bequest, devise, or inheritance of a remainder interest.
Section 1.1014-9 - Special rule with respect to DISC stock.
Section 1.1015-1 - Basis of property acquired by gift after December 31, 1920.
Section 1.1015-2 - Transfer of property in trust after December 31, 1920.
Section 1.1015-3 - Gift or transfer in trust before January 1, 1921.
Section 1.1015-4 - Transfers in part a gift and in part a sale.
Section 1.1015-5 - Increased basis for gift tax paid.
Section 1.1016-1 - Adjustments to basis; scope of section.
Section 1.1016-2 - Items properly chargeable to capital account.
Section 1.1016-3 - Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February...
Section 1.1016-4 - Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income...
Section 1.1016-5 - Miscellaneous adjustments to basis.
Section 1.1016-6 - Other applicable rules.
Section 1.1016-10 - Substituted basis.
Section 1.1017-1 - Basis reductions following a discharge of indebtedness.
Section 1.1019-1 - Property on which lessee has made improvements.
Section 1.1020-1 - Election as to amounts allowed in respect of depreciation, etc., before 1952.
Section 1.1021-1 - Sale of annuities.
Section 1.11-1 - Tax on corporations.
Section 1.15-1 - Changes in rate during a taxable year.
Section 1.21-1 - Expenses for household and dependent care services necessary for gainful employment.
Section 1.21-2 - Limitations on amount creditable.
Section 1.21-3 - Special rules applicable to married taxpayers.
Section 1.21-4 - Payments to certain related individuals.
Section 1.23-1 - Residential energy credit.
Section 1.23-2 - Definitions.
Section 1.23-3 - Special rules.
Section 1.23-4 - Performance and quality standards. [Reserved]
Section 1.23-5 - Certification procedures.
Section 1.23-6 - Procedure and criteria for additions to the approved list of energy-conserving components or...
Section 1.25-3 - Qualified mortgage credit certificate.
Section 1.25-1t - Credit for interest paid on certain home mortgages (Temporary).
Section 1.25-2t - Amount of credit (Temporary).
Section 1.25-3t - Qualified mortgage credit certificate (Temporary).
Section 1.25-4t - Qualified mortgage credit certificate program (Temporary).
Section 1.25-5t - Limitation on aggregate amount of mortgage credit certificates (Temporary).
Section 1.25-6t - Form of qualified mortgage credit certificate (Temporary).
Section 1.25-7t - Public notice (Temporary).
Section 1.25-8t - Reporting requirements (Temporary).
Section 1.28-0 - Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of...
Section 1.28-1 - Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
Section 1.25a-0 - Table of contents.
Section 1.25a-1 - Calculation of education tax credit and general eligibility requirements.
Section 1.25a-2 - Definitions.
Section 1.25a-3 - Hope Scholarship Credit.
Section 1.25a-4 - Lifetime Learning Credit.
Section 1.25a-5 - Special rules relating to characterization and timing of payments.
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Heading 36 - Effects on Corporation (Part 1)
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Heading 42 - Items Specifically Included in Gross Income (Part 1)
Section 1.1031-0 - Table of contents.
Section 1.1032-1 - Disposition by a corporation of its own capital stock.
Section 1.1032-2 - Disposition by a corporation of stock of a controlling corporation in certain triangular...
Section 1.1032-3 - Disposition of stock or stock options in certain transactions not qualifying under any other...
Section 1.1034-1 - Sale or exchange of residence.
Section 1.1035-1 - Certain exchanges of insurance policies.
Section 1.1036-1 - Stock for stock of the same corporation.
Section 1.1037-1 - Certain exchanges of United States obligations.
Section 1.1038-1 - Reacquisitions of real property in satisfaction of indebtedness.
Section 1.1038-2 - Reacquisition and resale of property used as a principal residence.
Section 1.1038-3 - Election to have section 1038 apply for taxable years beginning after December 31, 1957.
Section 1.1039-1 - Certain sales of low-income housing projects.
Section 1.1041-2 - Redemptions of stock.
Section 1.1041-1t - Treatment of transfer of property between spouses or incident to divorce (temporary).
Section 1.1042-1t - Questions and answers relating to the sales of stock to employee stock ownership plans or certain...
Section 1.1045-1 - Application to partnerships.
Section 1.1031(a)-1 - Property held for productive use in trade or business or for investment.
Section 1.1031(a)-2 - Additional rules for exchanges of personal property.
Section 1.1031(b)-1 - Receipt of other property or money in tax-free exchange.
Section 1.1031(b)-2 - Safe harbor for qualified intermediaries.
Section 1.1031(c)-1 - Nonrecognition of loss.
Section 1.1031(d)-1 - Property acquired upon a tax-free exchange.
Section 1.1031(d)-2 - Treatment of assumption of liabilities.
Section 1.1031(d)-1t - Coordination of section 1060 with section 1031 (temporary).
Section 1.1031(e)-1 - Exchange of livestock of different sexes.
Section 1.1031(j)-1 - Exchanges of multiple properties.
Section 1.1031(k)-1 - Treatment of deferred exchanges.
Section 1.1033(a)-1 - Involuntary conversions; nonrecognition of gain.
Section 1.1033(a)-2 - Involuntary conversion into similiar property, into money or into dissimilar property.
Section 1.1033(a)-3 - Involuntary conversion of principal residence.
Section 1.1033(b)-1 - Basis of property acquired as a result of an involuntary conversion.
Section 1.1033(c)-1 - Disposition of excess property within irrigation project deemed to be involuntary conversion.
Section 1.1033(d)-1 - Destruction or disposition of livestock because of disease.
Section 1.1033(e)-1 - Sale or exchange of livestock solely on account of drought.
Section 1.1033(g)-1 - Condemnation of real property held for productive use in trade or business or for investment.
Section 1.1033(h)-1 - Effective date.
Section 1.1044(a)-1 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
Section 1.30-1 - Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
Section 1.31-1 - Credit for tax withheld on wages.
Section 1.31-2 - Credit for “special refunds” of employee social security tax.
Section 1.32-2 - Earned income credit for taxable years beginning after December 31, 1978.
Section 1.32-3 - Eligibility requirements after denial of the earned income credit.
Section 1.34-1 - Special rule for owners of certain business entities.
Section 1.35-1 - Partially tax-exempt interest received by individuals.
Section 1.35-2 - Taxpayers not entitled to credit.
Section 1.37-1 - General rules for the credit for the elderly.
Section 1.37-2 - Credit for individuals age 65 or over.
Section 1.37-3 - Credit for individuals under age 65 who have public retirement system income.
Section 1.38-1 - Investment in certain depreciable property.
Section 1.40-1 - Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
Section 1.41-0 - Table of contents.
Section 1.41-1 - Credit for increasing research activities.
Section 1.41-2 - Qualified research expenses.
Section 1.41-3 - Base amount for taxable years beginning on or after January 3, 2001.
Section 1.41-4 - Qualified research for expenditures paid or incurred in taxable years ending on or after December...
Section 1.41-5 - Basic research for taxable years beginning after December 31, 1986. [Reserved]
Section 1.41-6 - Aggregation of expenditures.
Section 1.41-7 - Special rules.
Section 1.41-8 - Alternative incremental credit.
Section 1.41-9 - Alternative simplified credit.
Section 1.41-0t - Table of contents (temporary).
Section 1.41-4a - Qualified research for taxable years beginning before January 1, 1986.
Section 1.41-5a - Basic research for taxable years beginning before January 1, 1987.
Section 1.41-6t - Aggregation of expenditures (temporary).
Section 1.41-8t - Alternative incremental credit (temporary).
Section 1.41-9t - Alternative simplified credit (temporary).
Section 1.42-0 - Table of contents.
Section 1.42-1 - Limitation on low-income housing credit allowed with respect to qualified low-income buildings...
Section 1.42-2 - Waiver of requirement that an existing building eligible for the low-income housing credit was...
Section 1.42-3 - Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program...
Section 1.42-4 - Application of not-for-profit rules of section 183 to low-income housing credit activities.
Section 1.42-5 - Monitoring compliance with low-income housing credit requirements.
Section 1.42-6 - Buildings qualifying for carryover allocations.
Section 1.42-7 - Substantially bond-financed buildings. [Reserved]
Section 1.42-8 - Election of appropriate percentage month.
Section 1.42-9 - For use by the general public.
Section 1.42-10 - Utility allowances.
Section 1.42-11 - Provision of services.
Section 1.42-12 - Effective dates and transitional rules.
Section 1.42-13 - Rules necessary and appropriate; housing credit agencies' correction of administrative errors and...
Section 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount.
Section 1.42-15 - Available unit rule.
Section 1.42-16 - Eligible basis reduced by federal grants.
Section 1.42-17 - Qualified allocation plan.
Section 1.42-1t - Limitation on low-income housing credit allowed with respect to qualified low-income buildings...
Section 1.43-0 - Table of contents.
Section 1.43-1 - The enhanced oil recovery credit-general rules.
Section 1.43-2 - Qualified enhanced oil recovery project.
Section 1.43-3 - Certification
Section 1.43-4 - Qualified enhanced oil recovery costs.