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26 CFR 1.6115-1 - Disclosure requirements for quid pro quo contributions.


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Document in Context
   
Expand    Title 1 - General Provisions
Parts 1 - 500. January 1, 2002.
Expand    Title 3 - The President
Parts 100 - 102. January 1, 2002.
Expand    Title 4 - Accounts
Parts 2 - 83. January 1, 2002.
Expand    Title 5 - Administrative Personnel
Parts 1 - 8701. January 1, 2002.
Expand    Title 7 - Agriculture
Parts 1 - 4287. January 1, 2002.
Expand    Title 8 - Aliens and Nationality
Parts 1 - 507. January 1, 2002.
Expand    Title 9 - Animals and Animal Products
Parts 1 - 500. January 1, 2002.
Expand    Title 10 - Energy
Parts 1 - 1800. January 1, 2002.
Expand    Title 11 - FEDERAL ELECTIONS
Parts 1 - 9039. January 1, 2002.
Expand    Title 12 - Banks and Banking
Parts 1 - 1815. January 1, 2002.
Expand    Title 13 - Business Credit and Assistance
Parts 101 - 500. January 1, 2002.
Expand    Title 14 - Aeronautics and Space
Parts 1 - 1300. January 1, 2002.
Expand    Title 15 - Commerce and Foreign Trade
Parts 0 - 2301. January 1, 2002.
Expand    Title 16 - COMMERCIAL PRACTICES
Parts 0 - 1750. January 1, 2002.
Expand    Title 17 - Commodity and Securities Exchanges
Parts 1 - 450. April 1, 2002.
Expand    Title 18 - Conservation of Power and Water Resources
Parts 1 - 1317. April 1, 2002.
Expand    Title 19 - Customs Duties
Parts 1 - 357. April 1, 2002.
Expand    Title 20 - Employees' Benefits
Parts 1 - 1001. April 1, 2002.
Expand    Title 21 - Food and Drugs
Parts 1 - 1404. April 1, 2002.
Expand    Title 22 - Foreign Relations
Parts 1 - 1701. April 1, 2002.
Expand    Title 23 - Highways
Parts 1 - 1399. April 1, 2002.
Expand    Title 24 - Housing and Urban Development
Parts 0 - 4100. April 1, 2002.
Expand    Title 25 - INDIANS
Parts 1 - 1200. April 1, 2002.
Collapse    Title 26 - Internal Revenue
Parts 1 - 801. April 1, 2002.
Toc - Table Of Contents
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Chapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY- (Continued) (Parts 1 - 801)
Toc - 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)
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Subjgrp - Effects on Recipients (Part 1)
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Subjgrp - Deductions for Personal Exemptions (Part 1)
Section 1.0-1 - Internal Revenue Code of 1954 and regulations.
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Subchapter D - MISCELLANEOUS EXCISE TAXES- (Continued) (Parts 40 - 156)
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Subchapter A - INCOME TAX (CONTINUED) (Part 1)
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Part 1 - INCOME TAXES
Toc - Table Of Contents (Parts 1 - 1)
Sec. 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
Sec. 1.911-2 - Qualified individuals.
Sec. 1.911-3 - Determination of amount of foreign earned income to be excluded.
Sec. 1.911-4 - Determination of housing cost amount eligible for exclusion or deduction.
Sec. 1.911-5 - Special rules for married couples.
Sec. 1.911-6 - Disallowance of deductions, exclusions, and credits.
Sec. 1.911-7 - Procedural rules.
Sec. 1.911-8 - Former deduction for certain expenses of living abroad.
Sec. 1.912-1 - Exclusion of certain cost-of-living allowances.
Sec. 1.912-2 - Exclusion of certain allowances of Foreign Service personnel.
Sec. 1.921-1t - Temporary regulations providing transition rules for DISCs and FSCs.
Sec. 1.921-2 - Foreign Sales Corporation--general rules.
Sec. 1.921-3t - Temporary regulations; Foreign sales corporation general rules.
Sec. 1.922-1 - Requirements that a corporation must satisfy to be a FSC or a small FSC.
Sec. 1.923-1t - Temporary regulations; exempt foreign trade income.
Sec. 1.931-1 - Citizens of the United States and domestic corporations deriving income from sources within a...
Sec. 1.932-1 - Status of citizens of U.S. possessions.
Sec. 1.933-1 - Exclusion of certain income from sources within Puerto Rico.
Sec. 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.
Sec. 1.935-1 - Coordination of U.S. and Guam individual income taxes.
Sec. 1.936-1 - Elections.
Sec. 1.936-4 - Intangible property income in the absence of an election out.
Sec. 1.936-5 - Intangible property income when an election out is made: Product, business presence, and contract...
Sec. 1.936-6 - Intangible property income when an election out is made: Cost sharing and profit split options...
Sec. 1.936-7 - Manner of making election under section 936 (h)(5); special election for export sales; revocation...
Sec. 1.936-8t - Qualified possession source investment income (temporary). [Reserved]
Sec. 1.936-9t - Source of qualified possession source investment income (temporary). [Reserved]
Sec. 1.936-10 - Qualified investments.
Sec. 1.936-11 - New lines of business prohibited.
Sec. 1.941-1 - Special deduction for China Trade Act corporations.
Sec. 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.
Sec. 1.941-3 - Illustration of principles.
Sec. 1.943-1 - Withholding by a China Trade Act corporation.
Sec. 1.951-1 - Amounts included in gross income of United States shareholders.
Sec. 1.951-2 - Coordination of subpart F with election of a foreign investment company to distribute income.
Sec. 1.951-3 - Coordination of subpart F with foreign personal holding company provisions.
Sec. 1.952-1 - Subpart F income defined.
Sec. 1.952-2 - Determination of gross income and taxable income of a foreign corporation.
Sec. 1.953-1 - Income from insurance of United States risks.
Sec. 1.953-2 - Actual United States risks.
Sec. 1.953-3 - Risks deemed to be United States risks.
Sec. 1.953-4 - Taxable income to which section 953 applies.
Sec. 1.953-5 - Corporations not qualifying as insurance companies.
Sec. 1.953-6 - Relationship of sections 953 and 954.
Sec. 1.954-0 - Introduction.
Sec. 1.954-1 - Foreign base company income.
Sec. 1.954-2 - Foreign personal holding company income.
Sec. 1.954-3 - Foreign base company sales income.
Sec. 1.954-4 - Foreign base company services income.
Sec. 1.954-5 - Increase in qualified investments in less developed countries; taxable years of controlled...
Sec. 1.954-6 - Foreign base company shipping income.
Sec. 1.954-7 - Increase in qualified investments in foreign base company shipping operations.
Sec. 1.954-8 - Foreign base company oil related income.
Sec. 1.955-0 - Effective dates.
Sec. 1.955-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from...
Sec. 1.955-2 - Amount of a controlled foreign corporation's qualified investments in less developed countries.
Sec. 1.955-3 - Election as to date of determining qualified investments in less developed countries.
Sec. 1.955-4 - Definition of less developed country.
Sec. 1.955-5 - Definition of less developed country corporation.
Sec. 1.955-6 - Gross income from sources within less developed countries.
Sec. 1.955a-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from...
Sec. 1.955a-2 - Amount of a controlled foreign corporation's qualified investments in foreign base company...
Sec. 1.955a-3 - Election as to qualified investments by related persons.
Sec. 1.955a-4 - Election as to date of determining qualified investment in foreign base company shipping operations.
Sec. 1.956-1 - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...
Sec. 1.956-1t - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...
Sec. 1.956-2 - Definition of United States property.
Sec. 1.956-2t - Definition of United States Property (temporary).
Sec. 1.956-3t - Certain trade or service receivables acquired from United States persons (temporary).
Sec. 1.957-1 - Definition of controlled foreign corporation.
Sec. 1.957-2 - Controlled foreign corporation deriving income from insurance of United States risks.
Sec. 1.957-3 - Corporations organized in United States possessions.
Sec. 1.957-4 - United States person defined.
Sec. 1.958-1 - Direct and indirect ownership of stock.
Sec. 1.958-2 - Constructive ownership of stock.
Sec. 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits.
Sec. 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and...
Sec. 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.
Sec. 1.959-4 - Distributions to United States persons not counting as dividends.
Sec. 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...
Sec. 1.960-2 - Interrelation of section 902 and section 960 when dividends are paid by third-, second-, or first...
Sec. 1.960-3 - Gross-up of amounts included in income under section 951.
Sec. 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.
Sec. 1.960-5 - Credit for taxable year of inclusion binding for taxable year of exclusion.
Sec. 1.960-6 - Overpayments resulting from increase in limitation for taxable year of exclusion.
Sec. 1.960-7 - Effective dates.
Sec. 1.961-1 - Increase in basis of stock in controlled foreign corporations and of other property.
Sec. 1.961-2 - Reduction in basis of stock in foreign corporations and of other property.
Sec. 1.962-1 - Limitation of tax for individuals on amounts included in gross income under section 951(a).
Sec. 1.962-2 - Election of limitation of tax for individuals.
Sec. 1.962-3 - Treatment of actual distributions.
Sec. 1.962-4 - Transitional rules for certain taxable years.
Sec. 1.963-0 - Repeal of section 963; effective dates.
Sec. 1.963-1 - Exclusion of subpart F income upon receipt of minimum distribution.
Sec. 1.963-2 - Determination of the amount of the minimum distribution.
Sec. 1.963-3 - Distributions counting toward a minimum distribution.
Sec. 1.963-4 - Limitations on minimum distribution from a chain or group.
Sec. 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.
Sec. 1.963-6 - Deficiency distribution.
Sec. 1.963-7 - Transitional rules for certain taxable years.
Sec. 1.963-8 - Determination of minimum distribution during the surcharge period.
Sec. 1.964-1 - Determination of the earnings and profits of a foreign corporation.
Sec. 1.964-1t - Special rules for computing earnings and profits of controlled foreign corporations in taxable...
Sec. 1.964-2 - Treatment of blocked earnings and profits.
Sec. 1.964-3 - Records to be provided by United States shareholders.
Sec. 1.964-4 - Verification of certain classes of income.
Sec. 1.964-5 - Effective date of subpart F.
Sec. 1.970-1 - Export trade corporations.
Sec. 1.970-2 - Elections as to date of determining investments in export trade assets.
Sec. 1.970-3 - Effective date of subpart G.
Sec. 1.971-1 - Definitions with respect to export trade corporations.
Sec. 1.972-1 - Consolidation of group of export trade corporations.
Sec. 1.981-0 - Repeal of section 981; effective dates.
Sec. 1.981-1 - Foreign law community income for taxable years beginning after December 31, 1966, and before...
Sec. 1.981-2 - Foreign law community income for taxable years beginning before January 1, 1967.
Sec. 1.981-3 - Definitions and other special rules.
Sec. 1.985-0 - Outline of regulation.
Sec. 1.985-1 - Functional currency.
Sec. 1.985-2 - Election to use the United States dollar as the functional currency of a QBU.
Sec. 1.985-3 - United States dollar approximate separate transactions method.
Sec. 1.985-4 - Method of accounting.
Sec. 1.985-5 - Adjustments required upon change in functional currency.
Sec. 1.985-6 - Transition rules for a QBU that uses the dollar approximate separate transactions method for its...
Sec. 1.985-7 - Adjustments required in connection with a change to DASTM.
Sec. 1.985-8 - Special rules applicable to the European Monetary Union (conversion to euro).
Sec. 1.987-1 - Profit and loss method of accounting for a qualified business unit of a taxpayer having a...
Sec. 1.987-2 - Accounting for gain or loss on certain transfers of property. [Reserved]
Sec. 1.987-3 - Termination. [Reserved]
Sec. 1.987-4 - Special rules relating to QBU branches of foreign taxpayers. [Reserved]
Sec. 1.987-5 - Transition rules for certain qualified business units using a profit and loss method of...
Sec. 1.988-0 - Taxation of gain or loss from a section 988 transaction; Table of Contents.
Sec. 1.988-1 - Certain definitions and special rules.
Sec. 1.988-2 - Recognition and computation of exchange gain or loss.
Sec. 1.988-3 - Character of exchange gain or loss.
Sec. 1.988-4 - Source of gain or loss realized on a section 988 transaction.
Sec. 1.988-5 - Section 988(d) hedging transactions.
Sec. 1.991-1 - Taxation of a domestic international sales corporation.
Sec. 1.992-1 - Requirements of a DISC.
Sec. 1.992-2 - Election to be treated as a DISC.
Sec. 1.992-3 - Deficiency distributions to meet qualification requirements.
Sec. 1.992-4 - Coordination with personal holding company provisions in case of certain produced film rents.
Sec. 1.993-1 - Definition of qualified export receipts.