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
1.1551-1
Disallowance of surtax exemption and accumulated earnings credit.
1.1552-1
Earnings and profits.
1.1561-0
Effective date.
1.1561-1
Limitations on certain multiple tax benefits in the case of certain controlled corporations.
1.1561-2
Determination of amount of tax benefits.
1.1561-3
Apportionment of surtax exemption.
1.1562-0
Effective date.
1.1562-1
Privilege of controlled group to elect multiple surtax exemptions.
1.1562-2
Termination of election.
1.1562-3
Consents to election and termination.
1.1562-4
Election after termination.
1.1562-5
Continuing and successor controlled groups.
1.1562-6
Election for short taxable years.
1.1562-7
Extension of statutory periods of limitation.
1.1563-1
Definition of controlled group of corporations and component members.
1.1563-1t
Definition of controlled group of corporations and component members (temporary).
1.1563-2
Excluded stock.
1.1563-3
Rules for determining stock ownership.
1.1563-3t
Rules for determining stock ownership (temporary).
1.1563-4
Franchised corporations.
1.1564-1
Limitations on additional benefits for members of controlled groups.
1.6001-1
Records.
1.6001-2
Returns.
1.6011-1
General requirement of return, statement, or list.
1.6011-2
Returns, etc., of DISC's and former DISC's.
1.6011-3
Requirement of statement from payees of certain gambling winnings.
1.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers.
1.6011-5t
Required use of magnetic media for corporate income tax returns (temporary).
1.6012-1
Individuals required to make returns of income.
1.6012-2
Corporations required to make returns of income.
1.6012-2t
Corporations required to make returns of income (temporary).
1.6012-3
Returns by fiduciaries.
1.6012-4
Miscellaneous returns.
1.6012-5
Composite return in lieu of specified form.
1.6012-6
Returns by political organizations.
1.6013-1
Joint returns.
1.6013-2
Joint return after filing separate return.
1.6013-3
Treatment of joint return after death of either spouse.
1.6013-4
Applicable rules.
1.6013-6
Election to treat nonresident alien individual as resident of the United States.
1.6013-7
Joint return for year in which nonresident alien becomes resident of the United States.
1.6014-1
Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
1.6014-2
Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
1.6015-0
Table of contents.
1.6015-1
Relief from joint and several liability on a joint return.
1.6015-2
Relief from liability applicable to all qualifying joint filers.
1.6015-3
Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
1.6015-4
Equitable relief.
1.6015-5
Time and manner for requesting relief.
1.6015-6
Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
1.6015-7
Tax Court review.
1.6015-8
Applicable liabilities.
1.6015-9
Effective date.
1.6016-1
Declarations of estimated income tax by corporations.
1.6016-2
Contents of declaration of estimated tax.
1.6016-3
Amendment of declaration.
1.6016-4
Short taxable year.
1.6017-1
Self-employment tax returns.
1.6031(a)-1
Return of partnership income.
1.6031(b)-1t
Statements to partners (temporary).
1.6031(b)-2t
REMIC reporting requirements (temporary).--[Reserved]
1.6031(c)-1t
Nominee reporting of partnership information (temporary).
1.6031(c)-2t
Nominee reporting of REMIC information (temporary).--[Reserved]
1.6032-1
Returns of banks with respect to common trust funds.
1.6033-1
Returns by exempt organizations; taxable years beginning before January 1, 1970.
1.6033-2
Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980).
1.6033-3
Additional provisions relating to private foundations.
1.6033-4t
Required use of magnetic media for returns by organizations required to file returns under section 6033 (temporary).
1.6034-1
Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
1.6035-1
Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning after September 3, 1982.
1.6035-2
Returns of U.S. officers and directors of foreign personal holding companies for taxable years beginning before September 4, 1982.
1.6035-3
Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982.
1.6036-1
Notice of qualification as executor or receiver.
1.6037-1
Return of electing small business corporation.
1.6037-2t
Required use of magnetic media for income tax returns of electing small business corporations (temporary).
1.6038-1
Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
1.6038-2
Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962.
1.6038-2t
Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations (temporary).
1.6038-3
Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
1.6038a-0
Table of contents.
1.6038a-1
General requirements and definitions.
1.6038a-2
Requirement of return.
1.6038a-3
Record maintenance.
1.6038a-4
Monetary penalty.
1.6038a-5
Authorization of agent.
1.6038a-6
Failure to furnish information.
1.6038a-7
Noncompliance.
1.6038b-1
Reporting of certain transfers to foreign corporations.
1.6038b-1t
Reporting of certain transactions to foreign corporations (temporary).
1.6038b-2
Reporting of certain transfers to foreign partnerships.
1.6039-1
Statements to persons with respect to whom information is furnished.
1.6041-1
Return of information as to payments of $600 or more.
1.6041-2
Return of information as to payments to employees.
1.6041-3
Payments for which no return of information is required under section 6041.
1.6041-4
Foreign-related items and other exceptions.
1.6041-5
Information as to actual owner.
1.6041-6
Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
1.6041-7
Magnetic media requirement.
1.6041-8
Cross-reference to penalties.
1.6041-9
Coordination with reporting rules for widely held fixed investment trusts under 1.671-5.
1.6041a-1
Returns regarding payments of remuneration for services and certain direct sales.
1.6042-1
Return of information as to dividends paid in calendar years before 1963.
1.6042-2
Returns of information as to dividends paid.
1.6042-3
Dividends subject to reporting.
1.6042-4
Statements to recipients of dividend payments.
1.6042-5
Coordination with reporting rules for widely held fixed investment trusts under 1.671-5.
1.6043-1
Return regarding corporate dissolution or liquidation.
1.6043-2
Return of information respecting distributions in liquidation.
1.6043-3
Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
1.6043-4
Information returns relating to certain acquisitions of control and changes in capital structure.
1.6044-1
Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
1.6044-2
Returns of information as to payments of patronage dividends.
1.6044-3
Amounts subject to reporting.
1.6044-4
Exemption for certain consumer cooperatives.
1.6044-5
Statements to recipients of patronage dividends.
1.6045-1
Returns of information of brokers and barter exchanges.
1.6045-1t
Returns of information of brokers and barter exchanges (temporary).
1.6045-2
Furnishing statement required with respect to certain substitute payments.
1.6045-2t
Furnishing statement required with respect to certain substitute payments (temporary).
1.6045-3
Information reporting for an acquisition of control or a substantial change in capital structure.
1.6045-4
Information reporting on real estate transactions with dates of closing on or after January 1, 1991.
1.6045-5
Information reporting on payments to attorneys.
1.6046-1
Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
1.6046-1t
Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock (temporary).
1.6046a-1
Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially.
1.6046-2
Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963.
1.6046-3
Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
1.6047-1
Information to be furnished with regard to employee retirement plan covering an owner-employee.
1.6049-1
Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
1.6049-2
Interest and original issue discount subject to reporting in calendar years before 1983.
1.6049-3
Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
1.6049-4
Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
1.6049-5
Interest and original issue discount subject to reporting after December 31, 1982.
1.6049-5t
Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
1.6049-6
Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
1.6049-7
Returns of information with respect to REMIC regular interests and collateralized debt obligations.
1.6049-7t
Market discount fraction reported with other financial information with respect to REMICs and collateralized debt obligations (temporary).
1.6049-8
Interest and original issue discount paid to residents of Canada.
1.6050a-1
Reporting requirements of certain fishing boat operators.
1.6050b-1
Information returns by person making unemployment compensation payments.
1.6050d-1
Information returns relating to energy grants and financing.
1.6050e-1
Reporting of State and local income tax refunds.
1.6050h-0
Table of contents.
1.6050h-1
Information reporting of mortgage interest received in a trade or business from an individual.
1.6050h-1t
Information reporting of mortgage interest received in a trade or business from individuals after 1985 and before 1988 (temporary).
1.6050h-2
Time, form, and manner of reporting interest received on qualified mortgage.
1.6050i-0
Table of contents.
1.6050i-1
Returns relating to cash in excess of $10,000 received in a trade or business.
1.6050i-2
Returns relating to cash in excess of $10,000 received as bail by court clerks.
1.6050j-1t
Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
1.6050k-1
Returns relating to sales or exchanges of certain partnership interests.
1.6050l-1
Information return by donees relating to certain dispositions of donated property.
1.6050l-2t
Information returns by donees relating to qualified intellectual property contributions (temporary).
1.6050m-1
Information returns relating to persons receiving contracts from certain Federal executive agencies.
1.6050n-1
Statements to recipients of royalties paid after December 31, 1986.
1.6050n-2
Coordination with reporting rules for widely held fixed investment trusts under 1.671-5.
1.6050p-0
Table of contents.
1.6050p-1
Information reporting for discharges of indebtedness by certain entities.
1.6050p-2
Organization a significant trade or business of which is the lending of money.
1.6050s-0
Table of contents.
1.6050s-1
Information reporting for qualified tuition and related expenses.
1.6050s-2
Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses.
1.6050s-3
Information reporting for payments of interest on qualified education loans.
1.6050s-4
Information reporting for payments of interest on qualified education loans.
1.6052-1
Information returns regarding payment of wages in the form of group-term life insurance.
1.6052-2
Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
1.6060-1
Reporting requirements for income tax return preparers.
1.6061-1
Signing of returns and other documents by individuals.
1.6062-1
Signing of returns, statements, and other documents made by corporations.
1.6063-1
Signing of returns, statements, and other documents made by partnerships.
1.6065-1
Verification of returns.
1.6071-1
Time for filing returns and other documents.
1.6072-1
Time for filing returns of individuals, estates, and trusts.
1.6072-2
Time for filing returns of corporations.
1.6072-3
Income tax due dates postponed in case of China Trade Act corporations.
1.6072-4
Time for filing other returns of income.
1.6073-1
Time and place for filing declarations of estimated income tax by individuals.
1.6073-2
Fiscal years.
1.6073-3
Short taxable years.
1.6073-4
Extension of time for filing declarations by individuals.
1.6074-1
Time and place for filing declarations of estimated income tax by corporations.
1.6074-2
Time for filing declarations by corporations in case of a short taxable year.
1.6074-3
Extension of time for filing declarations by corporations.
1.6081-1
Extension of time for filing returns.
1.6081-2t
Automatic extension of time to file certain returns filed by partnerships (temporary).
1.6081-3
Automatic extension of time for filing corporation income tax returns.
1.6081-3t
Automatic extension of time for filing corporation income tax returns (temporary).
1.6081-4t
Automatic extension of time for filing individual income tax return (temporary).
1.6081-5
Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
1.6081-5t
Extensions of time in the case of certain partnerships, corporations, and U.S. citizens and residents (temporary).
1.6081-6t
Automatic extension of time to file estate or trust income tax return (temporary).
1.6081-7t
Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return (temporary).
1.6081-8
Automatic extension of time to file certain information returns.
1.6081-9
Automatic extension of time to file exempt organization returns.
1.6081-10t
Automatic extension of time to file withholding tax return for U.S. source income of foreign persons (temporary).
1.6081-11t
Automatic extension of time for filing certain employee plan returns (temporary).
1.6091-1
Place for filing returns or other documents.
1.6091-2
Place for filing income tax returns.
1.6091-3
Filing certain international income tax returns.
1.6091-4
Exceptional cases.
1.6102-1
Computations on returns or other documents.
1.6107-1
Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
1.6107-2
Form and manner of furnishing copy of return and retaining copy or record.
1.6109-1
Identifying numbers.
1.6109-2
Income tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 1999.
1.6115-1
Disclosure requirements for quid pro quo contributions.
1.6109-2a
Furnishing identifying number of income tax return preparer.
1.6151-1
Time and place for paying tax shown on returns.
1.6153-1
Payment of estimated tax by individuals.
1.6153-2
Fiscal years.
1.6153-3
Short taxable years.
1.6153-4
Extension of time for paying the estimated tax.
1.6154-1
Payment of estimated tax by corporations.
1.6154-2
Short taxable years.
1.6154-3
Extension of time for paying estimated tax.
1.6154-4
Use of Government depositaries.
1.6154-5
Definition of estimated tax.
1.6161-1
Extension of time for paying tax or deficiency.
1.6162-1
Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
1.6164-1
Extensions of time for payment of taxes by corporations expecting carrybacks.
1.6164-2
Amount of tax the time for payment of which may be extended.
1.6164-3
Computation of the amount of reduction of the tax previously determined.
1.6164-4
Payment of remainder of tax where extension relates to only part of the tax.
1.6164-5
Period of extension.
1.6164-6
Revised statements.
1.6164-7
Termination by district director.
1.6164-8
Payments on termination.
1.6164-9
Cross references.
1.6165-1
Bonds where time to pay the tax or deficiency has been extended.
1.6302-1
Use of Government depositaries in connection with corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
1.6302-2
Use of Government depositaries for payment of tax withheld on nonresident aliens and foreign corporations.
1.6302-3
Use of Government depositaries in connection with estimated taxes of certain trusts.
1.6302-4
Use of financial institutions in connection with income taxes; voluntary payments by electronic funds transfer.
1.6361-1
Collection and administration of qualified State individual income taxes.
1.6411-1
Tentative carryback adjustments.
1.6411-2
Computation of tentative carryback adjustment.
1.6411-3
Allowance of adjustments.
1.6411-4
Consolidated groups.
1.6414-1
Credit or refund of tax withheld on nonresident aliens and foreign corporations.
1.6425-1
Adjustment of overpayment of estimated income tax by corporation.
1.6425-2
Computation of adjustment of overpayment of estimated tax.
1.6425-3
Allowance of adjustments.
1.6654-1
Addition to the tax in the case of an individual.
1.6654-2
Exceptions to imposition of the addition to the tax in the case of individuals.
1.6654-3
Short taxable years of individuals.
1.6654-4
Waiver of penalty for underpayment of 1971 estimated tax by an individual.
1.6654-5
Payments of estimated tax.
1.6654-6
Nonresident alien individuals.
1.6654-7
Applicability.
1.6655-1
Addition to the tax in the case of a corporation.
1.6655-2
Exceptions to imposition of the addition to the tax in the case of corporations.
1.6655-2t
Safe harbor for certain installments of tax due before July 1, 1987 (temporary).
1.6655-3
Short taxable years in the case of corporations.
1.6655-5
Addition to tax on account of excessive adjustment under section 6425.
1.6655-7
Special rules for estimating the corporate alternative minimum tax book income adjustment under the annualization exception.
1.6655(e)-1
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
1.6662-0
Table of contents.
1.6662-1
Overview of the accuracy-related penalty.
1.6662-2
Accuracy-related penalty.
1.6662-3
Negligence or disregard of rules or regulations.
1.6662-4
Substantial understatement of income tax.
1.6662-5
Substantial and gross valuation misstatements under chapter 1.
1.6662-5t
Substantial and gross valuation misstatements under chapter 1 (temporary).
1.6662-6
Transactions between persons described in section 482 and net section 482 transfer price adjustments.
1.6662-7
Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
1.6664-0
Table of contents.
1.6664-1
Accuracy-related and fraud penalties; definitions and special rules.
1.6664-1t
Accuracy-related and fraud penalties; definitions and special rules (temporary).
1.6664-2
Underpayment.
1.6664-2t
Underpayment (temporary).
1.6664-3
Ordering rules for determining the total amount of penalties imposed.
1.6664-4
Reasonable cause and good faith exception to section 6662 penalties.
1.6664-4t
Reasonable cause and good faith exception to section 6662 penalties.
1.6694-0
Table of contents.
1.6694-1
Section 6694 penalties applicable to income tax return preparer.
1.6694-2
Penalty for understatement due to an unrealistic position.
1.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
1.6694-4
Extension of period of collection where preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
1.6695-1
Other assessable penalties with respect to the preparation of income tax returns for other persons.
1.6695-2
Preparer due diligence requirements for determining earned income credit eligibility.
1.6696-1
Claims for credit or refund by income tax return preparers.
1.6709-1t
Penalties with respect to mortgage credit certificates (temporary).
1.6851-1
Termination assessments of income tax.
1.6851-2
Certificates of compliance with income tax laws by departing aliens.
1.6851-3
Furnishing of bond to insure payment; cross reference.
1.7476-1
Interested parties.
1.7476-2
Notice to interested parties.
1.7476-3
Notice of determination.
1.7519-0t
Table of contents (temporary).
1.7519-1t
Required payments for entities electing not to have required year (temporary).
1.7519-2t
Required payments--procedures and administration (temporary).
1.7519-3t
Effective date (temporary).
1.7520-1
Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
1.7520-2
Valuation of charitable interests.
1.7520-3
Limitation on the application of section 7520.
1.7520-4
Transitional rules.
1.7701(l)-0
Table of contents.
1.7701(l)-1
Conduit financing arrangements.
1.7701(l)-3
Recharacterizing financing arrangements involving fast-pay stock.
1.7702b-1
Consumer protection provisions.
1.7702b-2
Special rules for pre-1997 long-term care insurance contracts.
1.7703-1
Determination of marital status.
1.7704-1
Publicly traded partnerships.
1.7704-2
Transition provisions.
1.7704-3
Qualifying income.
1.7872-1--1.7872-4
[Reserved]
1.7872-5t
Exempted loans (temporary).
1.7872-15
Split-dollar loans.
1.7874-1t
Disregard of affiliate-owned stock (temporary).
1.7874-2t
Surrogate foreign corporation (temporary).
1.9000-1
Statutory provisions.
1.9000-2
Effect of repeal in general.
1.9000-3
Requirement of statement showing increase in tax liability.
1.9000-4
Form and content of statement.
1.9000-5
Effect of filing statement.
1.9000-6
Provisions for the waiver of interest.
1.9000-7
Provisions for estimated tax.
1.9000-8
Extension of time for making certain payments.
1.9001
Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.
1.9001-1
Change from retirement to straight-line method of computing depreciation.
1.9001-2
Basis adjustments for taxable years beginning on or after 1956 adjustment date.
1.9001-3
Basis adjustments for taxable years between changeover date and 1956 adjustment date.
1.9001-4
Adjustments required in computing excess-profits credit.
1.9002
Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
1.9002-1
Purpose, applicability, and definitions.
1.9002-2
Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
1.9002-3
Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
1.9002-4
Election to pay net increase in tax in installments.
1.9002-5
Special rules relating to interest.
1.9002-6
Acquiring corporation.
1.9002-7
Statute of limitations.
1.9002-8
Manner of exercising elections.
1.9003
Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
1.9003-1
Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.
1.9003-2
Effect of election.
1.9003-3
Statutes of limitation.
1.9003-4
Manner of exercising election.
1.9003-5
Terms; applicability of other laws.
1.9004
Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
1.9004-1
Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.
1.9004-2
Effect of election.
1.9004-3
Statutes of limitation.
1.9004-4
Manner of exercising election.
1.9004-5
Terms; applicability of other laws.
1.9005
Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
1.9005-1
Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
1.9005-2
Effect of election.
1.9005-3
Statutes of limitation.
1.9005-4
Manner of exercising election.
1.9005-5
Terms; applicability of other laws.
1.9006
Statutory provisions; Tax Reform Act of 1969.
1.9006-1
Interest and penalties in case of certain taxable years.
1.9101-1
Permission to submit information required by certain returns and statements on magnetic tape.
1.9200-1
Deduction for motor carrier operating authority.
1.9200-2
Manner of taking deduction.
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