26 C.F.R. PART 1--INCOME TAXES


TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A--INCOME TAX

PART 1--INCOME TAXES

rule
Table of Contents
       Headings
1.1401-1
Tax on self-employment income.
1.1402(a)-1
Definition of net earnings from self-employment.
1.1402(a)-2
Computation of net earnings from self-employment.
1.1402(a)-3
Special rules for computing net earnings from self-employment.
1.1402(a)-4
Rentals from real estate.
1.1402(a)-5
Dividends and interest.
1.1402(a)-6
Gain or loss from disposition of property.
1.1402(a)-7
Net operating loss deduction.
1.1402(a)-8
Community income.
1.1402(a)-9
Puerto Rico.
1.1402(a)-10
Personal exemption deduction.
1.1402(a)-11
Ministers and members of religious orders.
1.1402(a)-12
Continental shelf and certain possessions of the United States.
1.1402(a)-12t
Continental shelf and certain possessions of the United States (temporary).
1.1402(a)-13
Income from agricultural activity.
1.1402(a)-14
Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
1.1402(a)-15
Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
1.1402(a)-16
Exercise of option.
1.1402(a)-17
Retirement payments to retired partners.
1.1402(a)-18
Split-dollar life insurance arrangements.
1.1402(b)-1
Self-employment income.
1.1402(c)-1
Trade or business.
1.1402(c)-2
Public office.
1.1402(c)-3
Employees.
1.1402(c)-4
Individuals under Railroad Retirement System.
1.1402(c)-5
Ministers and members of religious orders.
1.1402(c)-6
Members of certain professions.
1.1402(c)-7
Members of religious groups opposed to insurance.
1.1402(d)-1
Employee and wages.
1.1402(e)-1a
Application of regulations under section 1402(e).
1.1402(e)-2a
Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
1.1402(e)-3a
Time limitation for filing application for exemption.
1.1402(e)-4a
Period for which exemption is effective.
1.1402(e)-5a
Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
1.1402(e)(1)-1
Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
1.1402(e)(2)-1
Time limitation for filing waiver certificate.
1.1402(e)(3)-1
Effective date of waiver certificate.
1.1402(e)(4)-1
Treatment of certain remuneration paid in 1955 and 1956 as wages.
1.1402(e)(5)-1
Optional provision for certain certificates filed before April 15, 1962.
1.1402(e)(5)-2
Optional provisions for certain certificates filed on or before April 17, 1967.
1.1402(e)(6)-1
Certificates filed by fiduciaries or survivors on or before April 15, 1962.
1.1402(f)-1
Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
1.1402(g)-1
Treatment of certain remuneration erroneously reported as net earnings from self-employment.
1.1402(h)-1
Members of certain religious groups opposed to insurance.
1.1403-1
Cross references.
1.1441-0
Outline of regulation provisions for section 1441.
1.1441-1
Requirement for the deduction and withholding of tax on payments to foreign persons.
1.1441-2
Amounts subject to withholding.
1.1441-2t
Amounts subject to withholding (temporary).
1.1441-3
Determination of amounts to be withheld.
1.1441-4
Exemptions from withholding for certain effectively connected income and other amounts.
1.1441-5
Withholding on payments to partnerships, trusts, and estates.
1.1441-6
Claim of reduced withholding under an income tax treaty.
1.1441-7
General provisions relating to withholding agents.
1.1441-8
Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
1.1441-9
Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
1.1441-10
Withholding agents with respect to fast-pay arrangements.
1.1442-1
Withholding of tax on foreign corporations.
1.1442-2
Exemption under a tax treaty.
1.1442-3
Tax exempt income of a foreign tax-exempt corporations.
1.1443-1
Foreign tax-exempt organizations.
1.1445-1
Withholding on dispositions of U.S. real property interests by foreign persons: In general.
1.1445-2
Situations in which withholding is not required under section 1445(a).
1.1445-3
Adjustments to amount required to be withheld pursuant to withholding certificate.
1.1445-4
Liability of agents.
1.1445-5
Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
1.1445-6
Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
1.1445-7
Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
1.1445-8
Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
1.1445-10t
Special rule for Foreign governments (temporary).
1.1445-11t
Special rules requiring withholding under 1.1445-5 (temporary).
1.1446-0
Table of contents.
1.1446-1
Withholding tax on foreign partners' share of effectively connected taxable income.
1.1446-2
Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
1.1446-3
Time and manner of calculating and paying over the 1446 tax.
1.1446-4
Publicly traded partnerships.
1.1446-5
Tiered partnership structures.
1.1446-6t
Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income (Temporary).
1.1446-7
Effective dates.
1.1451-1
Tax-free covenant bonds issued before January 1, 1934.
1.1451-2
Exemptions from withholding under section 1451.
1.1461-1
Payment and returns of tax withheld.
1.1461-2
Adjustments for overwithholding or underwithholding of tax.
1.1461-3
Withholding under section 1446.
1.1462-1
Withheld tax as credit to recipient of income.
1.1463-1
Tax paid by recipient of income.
1.1464-1
Refunds or credits.
1.1471-1
Recovery of excessive profits on government contracts.
1.1481-1
[Reserved]
1.1491-1
Imposition of tax.
1.1492-1
Nontaxable transfers.
1.1493-1
Definition of foreign trust.
1.1494-1
Returns; payment and collection of tax.
1.1494-2
Effective date.
1.1502-0
Effective dates.
1.1502-1
Definitions.
1.1502-2
Computation of tax liability.
1.1502-3
Consolidated tax credits.
1.1502-4
Consolidated foreign tax credit.
1.1502-5
Estimated tax.
1.1502-6
Liability for tax.
1.1502-9
Consolidated overall foreign losses and separate limitation losses.
1.1502-11
Consolidated taxable income.
1.1502-12
Separate taxable income.
1.1502-13
Intercompany transactions.
1.1502-13t
Intercompany transactions (temporary).
1.1502-15
SRLY limitation on built-in losses.
1.1502-16
Mine exploration expenditures.
1.1502-17
Methods of accounting.
1.1502-18
Inventory adjustment.
1.1502-19
Excess loss accounts.
1.1502-19t
Excess loss accounts (temporary).
1.1502-20
Disposition or deconsolidation of subsidiary stock.
1.1502-20t
Disposition or deconsolidation of subsidiary stock (temporary).
1.1502-21
Net operating losses.
1.1502-21t
Net operating losses (temporary).
1.1502-22
Consolidated capital gain and loss.
1.1502-23
Consolidated net section 1231 gain or loss.
1.1502-24
Consolidated charitable contributions deduction.
1.1502-26
Consolidated dividends received deduction.
1.1502-27
Consolidated section 247 deduction.
1.1502-28
Consolidated section 108.
1.1502-30
Stock basis after certain triangular reorganizations.
1.1502-31
Stock basis after a group structure change.
1.1502-31t
Stock basis after a group structure change (temporary).
1.1502-32
Investment adjustments.
1.1502-32t
Investment adjustments (temporary).
1.1502-33
Earnings and profits.
1.1502-33t
Earnings and profits (temporary).
1.1502-34
Special aggregate stock ownership rules.
1.1502-35
Transfers of subsidiary stock and deconsolidations of subsidiaries.
1.1502-35t
Transfers of subsidiary stock and deconsolidations of subsidiaries (temporary).
1.1502-42
Mutual savings banks, etc.
1.1502-43
Consolidated accumulated earnings tax.
1.1502-44
Percentage depletion for independent producers and royalty owners.
1.1502-47
Consolidated returns by life- nonlife groups.
1.1502-47t
Consolidated returns by life-nonlife groups (temporary).
1.1502-55
Computation of alternative minimum tax of consolidated groups.
1.1502-75
Filing of consolidated returns.
1.1502-75t
Filing of consolidated returns (temporary).
1.1502-76
Taxable year of members of group.
1.1502-76t
Taxable year of members of group (temporary).
1.1502-77
Agent for the group.
1.1502-77t
Agent for the group (temporary).
1.1502-78
Tentative carryback adjustments.
1.1502-79
Separate return years.
1.1502-80
Applicability of other provisions of law.
1.1502-80t
Applicability of other provisions of law (temporary).
1.1502-81t
Alaska Native Corporations.
1.1502-90
Table of contents.
1.1502-91
Application of section 382 with respect to a consolidated group.
1.1502-92
Ownership change of a loss group or a loss subgroup.
1.1502-93
Consolidated section 382 limitation (or subgroup section 382 limitation).
1.1502-94
Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
1.1502-95
Rules on ceasing to be a member of a consolidated group (or loss subgroup).
1.1502-95t
Rules on ceasing to be a member of a consolidated group (or loss subgroup) (temporary).
1.1502-96
Miscellaneous rules.
1.1502-97
Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case.--[Reserved]
1.1502-98
Coordination with section 383.
1.1502-99
Effective dates.
1.1502-100
Corporations exempt from tax.
1.1503-1
Computation and payment of tax.
1.1503-2
Dual consolidated loss.
1.1503-2t
Dual consolidated loss (temporary).
1.1504-0
Outline of provisions.
1.1504-1
Definitions.
1.1504-2--1.1504-3
[Reserved]
1.1504-4
Treatment of warrants, options, convertible obligations, and other similar interests.
1.1502-9a
Application of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999.
1.1502-15a
Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997.
1.1502-21a
Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997.
1.1502-22a
Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
1.1502-23a
Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
1.1502-41a
Determination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997.
1.1502-77a
Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.
1.1502-79a
Separate return years generally applicable for consolidated return years beginning before January 1, 1997.
1.1502-90a
Table of contents.
1.1502-91a
Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999.
1.1502-92a
Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999.
1.1502-93a
Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999.
1.1502-94a
Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999.
1.1502-95a
Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999.
1.1502-96a
Miscellaneous rules generally applicable for testing dates before June 25, 1999.
1.1502-97a
Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case.--[Reserved]
1.1502-98a
Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999.
1.1502-99a
Effective dates.
1.1503-2a
Dual consolidated loss.
1.1504-1.1550
[Reserved]
rule



chanrobles.com