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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

Table of Contents

Headings

�1.441-0

Table of contents.

�1.441-1

Period for computation of taxable income.

�1.441-2

Election of taxable year consisting of 52-53 weeks.

�1.441-3

Taxable year of a personal service corporation.

�1.441-4

Effective date.

�1.442-1

Change of annual accounting period.

�1.443-1

Returns for periods of less than 12 months.

�1.444-0t

Table of contents (temporary).

�1.444-1t

Election to use a taxable year other than the required taxable year (temporary).

�1.444-2t

Tiered structure (temporary).

�1.444-3t

Manner and time of making section 444 election (temporary).

�1.444-4

Tiered structure.

�1.446-1

General rule for methods of accounting.

�1.446-1t

General rule for methods of accounting (temporary).

�1.446-2

Method of accounting for interest.

�1.446-3

Notional principal contracts.

�1.446-4

Hedging transactions.

�1.446-5

Debt issuance costs.

�1.446-6

REMIC inducement fees.

�1.448-1

Limitation on the use of the cash receipts and disbursements method of accounting.

�1.448-1t

Limitation on the use of the cash receipts and disbursements method of accounting (temporary).

�1.448-2t

Nonaccrual of certain amounts by service providers (temporary).

�1.451-1

General rule for taxable year of inclusion.

�1.451-2

Constructive receipt of income.

�1.451-4

Accounting for redemption of trading stamps and coupons.

�1.451-5

Advance payments for goods and long-term contracts.

�1.451-6

Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.

�1.451-7

Election relating to livestock sold on account of drought.

��1.453-1--1.453-2

[Reserved]

�1.453-3

Purchaser evidences of indebtedness payable on demand or readily tradable.

�1.453-4

Sale of real property involving deferred periodic payments.

�1.453-5

Sale of real property treated on installment method.

�1.453-6

Deferred payment sale of real property not on installment method.

��1.453-7--1.453-8

[Reserved]

�1.453-9

Gain or loss on disposition of installment obligations.

�1.453-10

Effective date.

�1.453-11

Installment obligations received from a liquidating corporation.

�1.453-12

Allocation of unrecaptured section 1250 gain reported on the installment method.

�1.453a-0

Table of contents.

�1.453a-1

Installment method of reporting income by dealers on personal property.

�1.453a-2

Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986.

�1.453a-3

Requirements for adoption of or change to installment method by dealers in personal property.

�1.454-1

Obligations issued at discount.

�1.455-1

Treatment of prepaid subscription income.

�1.455-2

Scope of election under section 455.

�1.455-3

Method of allocation.

�1.455-4

Cessation of taxpayer's liability.

�1.455-5

Definitions and other rules.

�1.455-6

Time and manner of making election.

�1.456-1

Treatment of prepaid dues income.

�1.456-2

Scope of election under section 456.

�1.456-3

Method of allocation.

�1.456-4

Cessation of liability or existence.

�1.456-5

Definitions and other rules.

�1.456-6

Time and manner of making election.

�1.456-7

Transitional rule.

�1.457-1

General overviews of section 457.

�1.457-2

Definitions.

�1.457-3

General introduction to eligible plans.

�1.457-4

Annual deferrals, deferral limitations, and deferral agreements under eligible plans.

�1.457-5

Individual limitation for combined annual deferrals under multiple eligible plans

�1.457-6

Timing of distributions under eligible plans.

�1.457-7

Taxation of Distributions Under Eligible Plans.

�1.457-8

Funding rules for eligible plans.

�1.457-9

Effect on eligible plans when not administered in accordance with eligibility requirements.

�1.457-10

Miscellaneous provisions.

�1.457-11

Tax treatment of participants if plan is not an eligible plan.

�1.457-12

Effective dates.

�1.458-1

Exclusion for certain returned magazines, paperbacks, or records.

�1.458-2

Manner of and time for making election.

�1.460-0

Outline of regulations under section 460.

�1.460-1

Long-term contracts.

�1.460-2

Long-term manufacturing contracts.

�1.460-3

Long-term construction contracts.

�1.460-4

Methods of accounting for long-term contracts.

�1.460-5

Cost allocation rules.

�1.460-6

Look-back method.

�1.461-0

Table of contents.

�1.461-1

General rule for taxable year of deduction.

�1.461-2

Contested liabilities.

�1.461-3

Prepaid interest.--[Reserved]

�1.461-4

Economic performance.

�1.461-5

Recurring item exception.

�1.461-6

Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.

�1.465-1t

Aggregation of certain activities (temporary).

�1.465-8

General rules; interest other than that of a creditor.

�1.465-20

Treatment of amounts borrowed from certain persons and amounts protected against loss.

�1.465-27

Qualified nonrecourse financing.

�1.466-1

Method of accounting for the redemption cost of qualified discount coupons.

�1.466-2

Special protective election for certain taxpayers.

�1.466-3

Manner of and time for making election under section 466.

�1.466-4

Manner of and time for making election under section 373(c) of the Revenue Act of 1978.

�1.467-0

Table of contents.

�1.467-1

Treatment of lessors and lessees generally.

�1.467-2

Rent accrual for section 467 rental agreements without adequate interest.

�1.467-3

Disqualified leasebacks and long-term agreements.

�1.467-4

Section 467 loan.

�1.467-5

Section 467 rental agreements with variable interest.

�1.467-6

Section 467 rental agreements with contingent payments.--[Reserved]

�1.467-7

Section 467 recapture and other rules relating to dispositions and modifications.

�1.467-8

Automatic consent to change to constant rental accrual for certain rental agreements.

�1.467-9

Effective dates and automatic method changes for certain agreements.

�1.468a-0

Nuclear decommissioning costs; table of contents.

�1.468a-1

Nuclear decommissioning costs; general rules.

�1.468a-2

Treatment of electing taxpayer.

�1.468a-3

Ruling amount.

�1.468a-4

Treatment of nuclear decommissioning fund.

�1.468a-5

Nuclear decommissioning fund qualification requirements; prohibitions against self-dealing; disqualification of nuclear decommissioning fund; termination of fund upon substantial completion of decommissioning.

�1.468a-6

Disposition of an interest in a nuclear power plant.

�1.468a-7

Manner of and time for making election.

�1.468a-8

Effective date and transitional rules.

�1.468b

Designated settlement funds.

�1.468b-0

Table of contents.

�1.468b-1

Qualified settlement funds.

�1.468b-2

Taxation of qualified settlement funds and related administrative requirements.

�1.468b-3

Rules applicable to the transferor.

�1.468b-4

Taxability of distributions to claimants.

�1.468b-5

Effective dates and transition rules applicable to qualified settlement funds.

�1.468b-6

Escrow accounts, trusts, and other funds used in deferred exchanges of like-kind property under section 1031(a)(3).--[Reserved]

�1.468b-7

Pre-closing escrows.

�1.468b-8

Contingent-at-closing escrows.--[Reserved]

�1.468b-9

Disputed ownership funds.

�1.469-0

Table of contents.

�1.469-1

General rules.

�1.469-1t

General rules (temporary).

�1.469-2

Passive activity loss.

�1.469-2t

Passive activity loss (temporary).

�1.469-3

Passive activity credit.

�1.469-3t

Passive activity credit (temporary).

�1.469-4

Definition of activity.

�1.469-4t

Definition of activity (temporary).

�1.469-5

Material participation.

�1.469-5t

Material participation (temporary).

�1.469-6

Treatment of losses upon certain dispositions.--[Reserved]

�1.469-7

Treatment of self-charged items of interest income and deduction.

�1.469-8

Application of section 469 to trust, estates, and their beneficiaries.--[Reserved]

�1.469-9

Rules for certain rental real estate activities.

�1.469-10

Application of section 469 to publicly traded partnerships.

�1.469-11

Effective date and transition rules.

�1.471-1

Need for inventories.

�1.471-2

Valuation of inventories.

�1.471-3

Inventories at cost.

�1.471-4

Inventories at cost or market, whichever is lower.

�1.471-5

Inventories by dealers in securities.

�1.471-6

Inventories of livestock raisers and other farmers.

�1.471-7

Inventories of miners and manufacturers.

�1.471-8

Inventories of retail merchants.

�1.471-9

Inventories of acquiring corporations.

�1.471-10

Applicability of long-term contract methods.

�1.471-11

Inventories of manufacturers.

�1.472-1

Last-in, first-out inventories.

�1.472-2

Requirements incident to adoption and use of LIFO inventory method.

�1.472-3

Time and manner of making election.

�1.472-4

Adjustments to be made by taxpayer.

�1.472-5

Revocation of election.

�1.472-6

Change from LIFO inventory method.

�1.472-7

Inventories of acquiring corporations.

�1.472-8

Dollar-value method of pricing LIFO inventories.

�1.475-0

Table of contents.

��1.475(a)-1--1.475(a)-2

[Reserved]

�1.475(a)-3

Acquisition by a dealer of a security with a substituted basis.

�1.475(b)-1

Scope of exemptions from mark-to-market requirement.

�1.475(b)-2

Exemptions--identification requirements.

�1.475(b)-3

[Reserved]

�1.475(b)-4

Exemptions--transitional issues.

�1.475(c)-1

Definitions--dealer in securities.

�1.475(c)-2

Definitions--security.

�1.475(d)-1

Character of gain or loss.

�1.475(e)-1

Effective dates.

�1.481-1

Adjustments in general.

�1.481-2

Limitation on tax.

�1.481-3

Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.

�1.481-4

Adjustments taken into account with consent.

�1.481-5

Effective dates.

�1.482-0

Outline of regulations under 482.

�1.482-0t

XXX

�1.482-1

Allocation of income and deductions among taxpayers.

�1.482-1t

XXX

�1.482-2

Determination of taxable income in specific situations.

�1.482-2t

XXX

�1.482-3

Methods to determine taxable income in connection with a transfer of tangible property.

�1.482-4

Methods to determine taxable income in connection with a transfer of intangible property.

�1.482-4t

XXX

�1.482-5

Comparable profits method.

�1.482-6

Profit split method.

�1.482-6t

XXX

�1.482-7

Sharing of costs.

�1.482-8

Examples of the best method rule.

�1.482-8t

XXX

�1.482-9t

XXX

�1.483-1

Interest on certain deferred payments.

�1.483-2

Unstated interest.

�1.483-3

Test rate of interest applicable to a contract.

�1.483-4

Contingent payments.

�1.482-1a

Allocation of income and deductions among taxpayers.

�1.482-2a

Determination of taxable income in specific situations.

��1.484-1.500

[Reserved]