Skip to content.
About GPO   |   Newsroom/Media   |   Congressional Relations   |   Inspector General   |   Careers   |   Contact   |   askGPO   |   Help  
 

  FDsys > More Information
(Search string is required)
 

26 CFR 1.61-21 - Taxation of fringe benefits.


Download Files

Metadata

Document in Context
   
Expand    Title 1 - General Provisions
Parts 1 - 500. January 1, 2012.
Collapse    Title 2 - Grants and Agreements
Parts 1 - 5800. January 1, 2012.
Expand    Title 3 - The President
Parts 100 - 102. January 1, 2012.
Expand    Title 4 - Accounts
Parts 2 - 202. January 1, 2012.
Expand    Title 5 - Administrative Personnel
Parts 1 - 9701. January 1, 2012.
Expand    Title 6 - Domestic Security
Parts 5 - 37. January 1, 2012.
Expand    Title 7 - Agriculture
Parts 1 - 4290. January 1, 2012.
Expand    Title 8 - Aliens and Nationality
Parts 1 - 1337. January 1, 2012.
Expand    Title 9 - Animals and Animal Products
Parts 1 - 592. January 1, 2012.
Expand    Title 10 - Energy
Parts 1 - 1800. January 1, 2012.
Expand    Title 11 - Federal Elections
Parts 1 - 9430. January 1, 2012.
Expand    Title 12 - Banks and Banking
Parts 1 - 1815. January 1, 2012.
Expand    Title 14 - Aeronautics and Space
Parts 1 - 1310. January 1, 2012.
Expand    Title 15 - Commerce and Foreign Trade
Parts 0 - 2301. January 1, 2012.
Expand    Title 16 - Commercial Practices
Parts 0 - 1750. January 1, 2012.
Expand    Title 17 - Commodity and Securities Exchanges
Parts 1 - 450. April 1, 2012.
Expand    Title 18 - Conservation of Power and Water Resources
Parts 1 - 1317. April 1, 2012.
Expand    Title 19 - Customs Duties
Parts 0 - 360. April 1, 2012.
Expand    Title 20 - Employees' Benefits
Parts 1 - 1010. April 1, 2012.
Expand    Title 21 - Food and Drugs
Parts 1 - 1499. April 1, 2012.
Expand    Title 22 - Foreign Relations
Parts 1 - 1701. April 1, 2012.
Expand    Title 23 - Highways
Parts 1 - 1399. April 1, 2012.
Expand    Title 24 - Housing and Urban Development
Parts 0 - 4100. April 1, 2012.
Expand    Title 25 - Indians
Parts 1 - 1200. April 1, 2012.
Collapse    Title 26 - Internal Revenue
Parts 1 - 801. April 1, 2012.
Toc - Table Of Contents
Collapse
Chapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) (Parts 1 - 801)
Toc - Table Of Contents
Collapse
Subchapter A - INCOME TAX (CONTINUED) (Parts 1 - 19)
Collapse
Part 1 - INCOME TAXES (CONTINUED)
Toc - Table Of Contents (Parts 1 - 1)
Collapse
Subjgrp - Determination of Amount of and Recognition of Gain Or Loss (Part 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 1.61-2t - Taxation of fringe benefits-1985 through 1988 (temporary).
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 1.62-1 - Adjusted gross income.
Section 1.62-1t - Adjusted gross income (temporary).
Section 1.62-2 - Reimbursements and other expense allowance arrangements.
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 1.67-1t - 2-percent floor on miscellaneous itemized deductions (temporary).
Section 1.67-2t - Treatment of pass-through entities (temporary).
Section 1.67-3 - Allocation of expenses by real estate mortgage investment conduits.
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 1.170a-1 - Charitable, etc., contributions and gifts; allowance of deduction.
Section 1.170a-2 - Amounts paid to maintain certain students as members of the taxpayer's household.
Section 1.170a-3 - Reduction of charitable contribution for interest on certain indebtedness.
Section 1.170a-4 - Reduction in amount of charitable contributions of certain appreciated property.
Section 1.170a-4a - Special rule for the deduction of certain charitable contributions of inventory and other property.
Section 1.170a-5 - Future interests in tangible personal property.
Section 1.170a-6 - Charitable contributions in trust.
Section 1.170a-7 - Contributions not in trust of partial interests in property.
Section 1.170a-8 - Limitations on charitable deductions by individuals.
Section 1.170a-9 - Definition of section 170(b)(1)(A) organization.
Section 1.170a-10 - Charitable contributions carryovers of individuals.
Section 1.170a-11 - Limitation on, and carryover of, contributions by corporations.
Section 1.170a-12 - Valuation of a remainder interest in real property for contributions made after July 31, 1969.
Section 1.170a-13 - Recordkeeping and return requirements for deductions for charitable contributions.
Section 1.170a-14 - Qualified conservation contributions.
Section 1.171-1 - Bond premium.
Section 1.171-1t - Bond premium (temporary).
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 1.179a-1 - Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle...
Section 1.179b-1t - Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur...
Section 1.179c-1 - Election to expense certain refineries.
Section 1.180-1 - Expenditures by farmers for fertilizer, etc.
Section 1.180-2 - Time and manner of making election and revocation.
Section 1.181-0 - Table of contents.
Section 1.181-0t - Table of contents (temporary).
Section 1.181-1 - Deduction for qualified film and television production costs.
Section 1.181-1t - Deduction for qualified film and television production costs (temporary).
Section 1.181-2 - Election to deduct production costs.
Section 1.181-3 - Qualified film or television production.
Section 1.181-4 - Special rules.
Section 1.181-5 - Examples.
Section 1.181-6 - Effective/applicability date.
Section 1.181-6t - Effective/applicability dates (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.