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
|
Tax on self-employment income.
|
|
|
Definition of net earnings from self-employment.
|
|
|
Computation of net earnings from self-employment.
|
|
|
Special rules for computing net earnings from self-employment.
|
|
|
Rentals from real estate.
|
|
|
Gain or loss from disposition of property.
|
|
|
Net operating loss deduction.
|
|
|
Personal exemption deduction.
|
|
|
Ministers and members of religious orders.
|
|
|
Continental shelf and certain possessions of the United States.
|
|
|
Continental shelf and certain possessions of the United States (temporary).
|
|
|
Income from agricultural activity.
|
|
|
Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
|
|
|
Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
|
|
|
Retirement payments to retired partners.
|
|
|
Split-dollar life insurance arrangements.
|
|
|
Individuals under Railroad Retirement System.
|
|
|
Ministers and members of religious orders.
|
|
|
Members of certain professions.
|
|
|
Members of religious groups opposed to insurance.
|
|
|
Application of regulations under section 1402(e).
|
|
|
Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
|
|
|
Time limitation for filing application for exemption.
|
|
|
Period for which exemption is effective.
|
|
|
Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
|
|
|
Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
|
|
|
Time limitation for filing waiver certificate.
|
|
|
Effective date of waiver certificate.
|
|
|
Treatment of certain remuneration paid in 1955 and 1956 as wages.
|
|
|
Optional provision for certain certificates filed before April 15, 1962.
|
|
|
Optional provisions for certain certificates filed on or before April 17, 1967.
|
|
|
Certificates filed by fiduciaries or survivors on or before April 15, 1962.
|
|
|
Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
|
|
|
Treatment of certain remuneration erroneously reported as net earnings from self-employment.
|
|
|
Members of certain religious groups opposed to insurance.
|
|
|
Outline of regulation provisions for section 1441.
|
|
|
Requirement for the deduction and withholding of tax on payments to foreign persons.
|
|
|
Amounts subject to withholding.
|
|
|
Amounts subject to withholding (temporary).
|
|
|
Determination of amounts to be withheld.
|
|
|
Exemptions from withholding for certain effectively connected income and other amounts.
|
|
|
Withholding on payments to partnerships, trusts, and estates.
|
|
|
Claim of reduced withholding under an income tax treaty.
|
|
|
General provisions relating to withholding agents.
|
|
|
Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
|
|
|
Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
|
|
|
Withholding agents with respect to fast-pay arrangements.
|
|
|
Withholding of tax on foreign corporations.
|
|
|
Exemption under a tax treaty.
|
|
|
Tax exempt income of a foreign tax-exempt corporations.
|
|
|
Foreign tax-exempt organizations.
|
|
|
Withholding on dispositions of U.S. real property interests by foreign persons: In general.
|
|
|
Situations in which withholding is not required under section 1445(a).
|
|
|
Adjustments to amount required to be withheld pursuant to withholding certificate.
|
|
|
Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
|
|
|
Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
|
|
|
Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
|
|
|
Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
|
|
|
Special rule for Foreign governments (temporary).
|
|
|
Special rules requiring withholding under 1.1445-5 (temporary).
|
|
|
Withholding tax on foreign partners' share of effectively connected taxable income.
|
|
|
Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
|
|
|
Time and manner of calculating and paying over the 1446 tax.
|
|
|
Publicly traded partnerships.
|
|
|
Tiered partnership structures.
|
|
|
Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income (Temporary).
|
|
|
Tax-free covenant bonds issued before January 1, 1934.
|
|
|
Exemptions from withholding under section 1451.
|
|
|
Payment and returns of tax withheld.
|
|
|
Adjustments for overwithholding or underwithholding of tax.
|
|
|
Withholding under section 1446.
|
|
|
Withheld tax as credit to recipient of income.
|
|
|
Tax paid by recipient of income.
|
|
|
Recovery of excessive profits on government contracts.
|
|
|
Definition of foreign trust.
|
|
|
Returns; payment and collection of tax.
|
|
|
Computation of tax liability.
|
|
|
Consolidated tax credits.
|
|
|
Consolidated foreign tax credit.
|
|
|
Consolidated overall foreign losses and separate limitation losses.
|
|
|
Consolidated taxable income.
|
|
|
Intercompany transactions.
|
|
|
Intercompany transactions (temporary).
|
|
|
SRLY limitation on built-in losses.
|
|
|
Mine exploration expenditures.
|
|
|
Excess loss accounts (temporary).
|
|
|
Disposition or deconsolidation of subsidiary stock.
|
|
|
Disposition or deconsolidation of subsidiary stock (temporary).
|
|
|
Net operating losses (temporary).
|
|
|
Consolidated capital gain and loss.
|
|
|
Consolidated net section 1231 gain or loss.
|
|
|
Consolidated charitable contributions deduction.
|
|
|
Consolidated dividends received deduction.
|
|
|
Consolidated section 247 deduction.
|
|
|
Consolidated section 108.
|
|
|
Stock basis after certain triangular reorganizations.
|
|
|
Stock basis after a group structure change.
|
|
|
Stock basis after a group structure change (temporary).
|
|
|
Investment adjustments (temporary).
|
|
|
Earnings and profits (temporary).
|
|
|
Special aggregate stock ownership rules.
|
|
|
Transfers of subsidiary stock and deconsolidations of subsidiaries.
|
|
|
Transfers of subsidiary stock and deconsolidations of subsidiaries (temporary).
|
|
|
Mutual savings banks, etc.
|
|
|
Consolidated accumulated earnings tax.
|
|
|
Percentage depletion for independent producers and royalty owners.
|
|
|
Consolidated returns by life- nonlife groups.
|
|
|
Consolidated returns by life-nonlife groups (temporary).
|
|
|
Computation of alternative minimum tax of consolidated groups.
|
|
|
Filing of consolidated returns.
|
|
|
Filing of consolidated returns (temporary).
|
|
|
Taxable year of members of group.
|
|
|
Taxable year of members of group (temporary).
|
|
|
Agent for the group (temporary).
|
|
|
Tentative carryback adjustments.
|
|
|
Applicability of other provisions of law.
|
|
|
Applicability of other provisions of law (temporary).
|
|
|
Alaska Native Corporations.
|
|
|
Application of section 382 with respect to a consolidated group.
|
|
|
Ownership change of a loss group or a loss subgroup.
|
|
|
Consolidated section 382 limitation (or subgroup section 382 limitation).
|
|
|
Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
|
|
|
Rules on ceasing to be a member of a consolidated group (or loss subgroup).
|
|
|
Rules on ceasing to be a member of a consolidated group (or loss subgroup) (temporary).
|
|
|
Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case.--[Reserved]
|
|
|
Coordination with section 383.
|
|
|
Corporations exempt from tax.
|
|
|
Computation and payment of tax.
|
|
|
Dual consolidated loss (temporary).
|
|
|
Treatment of warrants, options, convertible obligations, and other similar interests.
|
|
|
Application of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999.
|
|
|
Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997.
|
|
|
Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997.
|
|
|
Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
|
|
|
Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997.
|
|
|
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.
|
|
|
Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.
|
|
|
Separate return years generally applicable for consolidated return years beginning before January 1, 1997.
|
|
|
Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999.
|
|
|
Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999.
|
|
|
Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999.
|
|
|
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.
|
|
|
Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999.
|
|
|
Miscellaneous rules generally applicable for testing dates before June 25, 1999.
|
|
|
Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case.--[Reserved]
|
|
|
Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999.
|
|