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
|
Internal Revenue Code of 1954 and regulations.
|
|
|
Income tax on individuals.
|
|
|
Change in rates applicable to taxable year.
|
|
|
Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
|
|
|
Questions and answers relating to the tax on unearned income certain minor children (Temporary).
|
|
|
Tax in case of joint return of husband and wife or the return of a surviving spouse.
|
|
|
Definitions and special rules.
|
|
|
Application of optional tax.
|
|
|
Husband and wife filing separate returns.
|
|
|
Short taxable year caused by death.
|
|
|
Changes in rate during a taxable year.
|
|
|
Residential energy credit.
|
|
|
Performance and quality standards.--[Reserved]
|
|
|
Certification procedures.
|
|
|
Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources.
|
|
|
Credit for interest paid on certain home mortgages (Temporary).
|
|
|
Amount of credit (Temporary).
|
|
|
Qualified mortgage credit certificate.
|
|
|
Qualified mortgage credit certificate (Temporary).
|
|
|
Qualified mortgage credit certificate program (Temporary).
|
|
|
Limitation on aggregate amount of mortgage credit certificates (Temporary).
|
|
|
Form of qualified mortgage credit certificate (Temporary).
|
|
|
Public notice (Temporary).
|
|
|
Reporting requirements (Temporary).
|
|
|
Calculation of education tax credit and general eligibility requirements.
|
|
|
Lifetime Learning Credit.
|
|
|
Special rules relating to characterization and timing of payments.
|
|
|
Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
|
|
|
Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
|
|
|
Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
|
|
|
Credit for tax withheld on wages.
|
|
|
Credit for ''special refunds'' of employee social security tax.
|
|
|
Earned income credit for taxable years beginning after December 31, 1978.
|
|
|
Eligibility requirements after denial of the earned income credit.
|
|
|
Credit against tax and exclusion from gross income in case of dividends received by individuals.
|
|
|
Limitations on amount of credit.
|
|
|
Dividends to which the credit and exclusion apply.
|
|
|
Taxpayers not entitled to credit and exclusion.
|
|
|
Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939.
|
|
|
Dividends received after December 31, 1964.
|
|
|
Partially tax-exempt interest received by individuals.
|
|
|
Taxpayers not entitled to credit.
|
|
|
General rules for the credit for the elderly.
|
|
|
Credit for individuals age 65 or over.
|
|
|
Credit for individuals under age 65 who have public retirement system income.
|
|
|
Investment in certain depreciable property.
|
|
|
Questions and answers relating to the meaning of the term ''qualified mixture'' in section 40(b)(1).
|
|
|
Credit for increasing research activities.
|
|
|
Qualified research expenses.
|
|
|
Base amount for taxable years beginning on or after January 3, 2001.
|
|
|
Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
|
|
|
Qualified research for taxable years beginning before January 1, 1986.
|
|
|
Basic research for taxable years beginning after December 31, 1986.--[Reserved]
|
|
|
Basic research for taxable years beginning before January 1, 1987.
|
|
|
Aggregation of expenditures (temporary).
|
|
|
Special rules for taxable years ending on or after January 3, 2001 (temporary).
|
|
|
Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency.
|
|
|
Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary).
|
|
|
Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer.
|
|
|
Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA).
|
|
|
Application of not-for-profit rules of section 183 to low-income housing credit activities.
|
|
|
Monitoring compliance with low-income housing credit requirements.
|
|
|
Buildings qualifying for carryover allocations.
|
|
|
Substantially bond-financed buildings.--[Reserved]
|
|
|
Election of appropriate percentage month.
|
|
|
For use by the general public.
|
|
|
Effective dates and transitional rules.
|
|
|
Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
|
|
|
Allocation rules for post-2000 State housing credit ceiling amount.
|
|
|
Eligible basis reduced by federal grants.
|
|
|
Qualified allocation plan.
|
|
|
General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
|
|
|
The enhanced oil recovery credit--general rules.
|
|
|
Qualified enhanced oil recovery project.
|
|
|
Qualified enhanced oil recovery costs.
|
|
|
At-risk limitation.--[Reserved]
|
|
|
Election out of section 43.
|
|
|
Effective date of regulations.
|
|
|
Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
|
|
|
Property to which credit for purchase of new principal residence applies.
|
|
|
Recapture for certain dispositions.
|
|
|
Expenses for household and dependent care services necessary for gainful employment.
|
|
|
Limitations on amount creditable.
|
|
|
Special rules applicable to married individuals.
|
|
|
Other special rules relating to employment-related expenses.
|
|
|
Credit for employment of certain new employees.
|
|
|
Base period research expense.
|
|
|
Carryback and carryover of unused credit.
|
|
|
Limitations with respect to certain persons.
|
|
|
Qualified progress expenditures.
|
|
|
Limitation in case of certain regulated companies.
|
|
|
Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
|
|
|
Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
|
|
|
Requirements for taxpayers electing an extra one-half percent additional investment credit.
|
|
|
Commuter highway vehicles.
|
|
|
Recomputation of credit allowed by section 38.
|
|
|
''Disposition'' and ''cessation''.
|
|
|
Exceptions to the application of 1.47-1.
|
|
|
Electing small business corporation.
|
|
|
Definition of section 38 property.
|
|
|
Used section 38 property.
|
|
|
Election of lessor of new section 38 property to treat lessee as purchaser.
|
|
|
Electing small business corporations.
|
|
|
Definition of energy property.
|
|
|
Single purpose agricultural or horticultural structures.
|
|
|
Qualified rehabilitated building; expenditures incurred before January 1, 1982.
|
|
|
Qualified rehabilitated building; expenditures incurred after December 31, 1981.
|
|
|
Carryback and carryover of unused credit.
|
|
|
Recomputation of credit allowed by section 40.
|
|
|
Exceptions to the application of 1.50A-3.
|
|
|
Electing small business corporations.
|
|
|
Definitions of WIN expenses and WIN employees.
|
|
|
Electing small business corporations.
|
|
|
Limitations with respect to certain persons.
|
|
|
Trades or businesses that are under common control.
|
|
|
Adjustments for acquisitions and dispositions.
|
|
|
Limitations with respect to certain persons.
|
|
|
Limitation based on amount of tax.
|
|
|
Carryback and carryover of unused credit.
|
|
|
Separate rule for pass-through of jobs credit.
|
|
|
Alternative minimum taxable income.
|
|
|
Table of contents to 1.56-1, adjustment for book income of corporations.
|
|
|
Adjustment for the book income of corporations.
|
|
|
Deferral of tax liability in case of certain net operating losses.
|
|
|
Adjusted current earnings.
|
|
|
Items of tax preference defined.
|
|
|
Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
|
|
|
General rules for conduit entities; partnerships and partners.
|
|
|
Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
|
|
|
Electing small business corporations.
|
|
|
Regulated investment companies; real estate investment trusts.
|
|
|
Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
|
|
|
Capital gains and stock options.
|
|
|
Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.
|
|
|
Optional 10-year writeoff of certain tax preferences.
|
|