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