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Document in Context
   
Expand    Title 1 - [Reserved]
Parts 1 - 500. January 1, 1998.
Expand    Title 3 - Presidential Documents
Parts 100 - 102. January 1, 1998.
Expand    Title 4 - Accounts
Parts 2 - 105. January 1, 1998.
Expand    Title 5 - Administrative Personnel
Parts 1 - 8701. January 1, 1998.
Expand    Title 7 - Agriculture
Parts 1 - 4287. January 1, 1998.
Expand    Title 8 - Aliens and Nationality
Parts 1 - 499. January 1, 1998.
Expand    Title 9 - Animals and Animal Products
Parts 1 - 417. January 1, 1998.
Expand    Title 10 - Energy
Parts 1 - 1706. January 1, 1998.
Expand    Title 11 - Federal Elections
Parts 1 - 9039. January 1, 1998.
Expand    Title 12 - Banks and Banking
Parts 1 - 1815. January 1, 1998.
Expand    Title 13 - Business Credit and Assistance
Parts 101 - 318. January 1, 1998.
Expand    Title 14 - Aeronautics and Space
Parts 1 - 1274. January 1, 1998.
Expand    Title 15 - Commerce and Foreign Trade
Parts 0 - 2301. January 1, 1998.
Expand    Title 16 - Commercial Practices
Parts 0 - 1750. January 1, 1998.
Expand    Title 17 - Commodity and Securities Exchanges
Parts 1 - 450. April 1, 1998.
Expand    Title 18 - Conservation of Power and Water Resources
Parts 1 - 1316. April 1, 1998.
Expand    Title 19 - Customs Duties
Parts 1 - 357. April 1, 1998.
Expand    Title 20 - Employees' Benefits
Parts 1 - 1001. April 1, 1998.
Expand    Title 21 - Food and Drugs
Parts 1 - 1499. April 1, 1998.
Expand    Title 22 - Foreign Relations
Parts 1 - 1701. April 1, 1998.
Expand    Title 23 - Highways
Parts 1 - 1327. April 1, 1998.
Expand    Title 24 - Housing and Urban Development
Parts 0 - 4100. April 1, 1998.
Expand    Title 25 - Indians
Parts 1 - 1200. April 1, 1998.
Collapse    Title 26 - Internal Revenue
Parts 1 - 702. April 1, 1998.
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Chapter - Unknown Title (Parts 1 - 702)
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Subchapter A - INCOME TAX (Continued) (Parts 1 - 19)
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Part - Normal Taxes and Surtaxes (Continued)
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Part 1 - INCOME TAXES (Continued)
Toc - Table Of Contents (Parts 1 - 1)
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Subjgrp - Earned Income of Citizens Or Residents of United States (Part 1)
Section 1.0-1 - Internal Revenue Code of 1954 and regulations.
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).
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 1.171-2 - 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 date.
Section 1.179a-1 - Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle...
Section 1.180-1 - Expenditures by farmers for fertilizer, etc.
Section 1.180-2 - Time and manner of making election and revocation.
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 1.197-1t - Certain elections for intangible property (temporary).
Section 1.441-1t - Period for computation of taxable income (temporary).
Section 1.441-2t - Election of year consisting of 52-53 weeks (temporary).
Section 1.441-3t - Special rules for certain adoptions of, retentions of, or changes to or from a 52-53-week taxable...
Section 1.441-4t - Taxable year of a personal service corporation (temporary).
Section 1.442-1 - Change of annual accounting period.
Section 1.442-2t - Special limitations on certain changes of annual accounting period (temporary).
Section 1.442-3t - Special limitations on certain adoptions and retentions of a taxable year (temporary).
Section 1.443-1 - Returns for periods of less than 12 months.
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 1.501(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...
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Subchapter D - MISCELLANEOUS EXCISE TAXES - (Continued) (Parts 40 - 156)
Expand    Title 27 - Alcohol, Tobacco Products and Firearms
Parts 1 - 296. April 1, 1998.
Expand    Title 28 - Judicial Administration
Parts 0 - 701. July 1, 1998.
Expand    Title 29 - Labor
Parts 0 - 4907. July 1, 1998.
Expand    Title 30 - Mineral Resources
Parts 1 - 955. July 1, 1998.
Expand    Title 31 - Money and Finance: Treasury
Parts 0 - 800. July 1, 1998.
Expand    Title 32 - National Defense