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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Table of Contents
       Headings
1.0-1
Internal Revenue Code of 1954 and regulations.
1.1-1
Income tax on individuals.
1.1-2
Limitation on tax.
1.1-3
Change in rates applicable to taxable year.
1.1(h)-1
Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
1.1(i)-1t
Questions and answers relating to the tax on unearned income certain minor children (Temporary).
1.2-1
Tax in case of joint return of husband and wife or the return of a surviving spouse.
1.2-2
Definitions and special rules.
1.3-1
Application of optional tax.
1.4-1
Number of exemptions.
1.4-2
Elections.
1.4-3
Husband and wife filing separate returns.
1.4-4
Short taxable year caused by death.
1.11-1
Tax on corporations.
1.21-1
Changes in rate during a taxable year.
1.23-1
Residential energy credit.
1.23-2
Definitions.
1.23-3
Special rules.
1.23-4
Performance and quality standards.--[Reserved]
1.23-5
Certification procedures.
1.23-6
Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources.
1.25-1t
Credit for interest paid on certain home mortgages (Temporary).
1.25-2t
Amount of credit (Temporary).
1.25-3
Qualified mortgage credit certificate.
1.25-3t
Qualified mortgage credit certificate (Temporary).
1.25-4t
Qualified mortgage credit certificate program (Temporary).
1.25-5t
Limitation on aggregate amount of mortgage credit certificates (Temporary).
1.25-6t
Form of qualified mortgage credit certificate (Temporary).
1.25-7t
Public notice (Temporary).
1.25-8t
Reporting requirements (Temporary).
1.25a-0
Table of contents.
1.25a-1
Calculation of education tax credit and general eligibility requirements.
1.25a-2
Definitions.
1.25a-3
Hope Scholarship Credit.
1.25a-4
Lifetime Learning Credit.
1.25a-5
Special rules relating to characterization and timing of payments.
1.28-0
Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
1.28-1
Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
1.30-1
Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
1.31-1
Credit for tax withheld on wages.
1.31-2
Credit for ''special refunds'' of employee social security tax.
1.32-2
Earned income credit for taxable years beginning after December 31, 1978.
1.32-3
Eligibility requirements after denial of the earned income credit.
1.34-1
Credit against tax and exclusion from gross income in case of dividends received by individuals.
1.34-2
Limitations on amount of credit.
1.34-3
Dividends to which the credit and exclusion apply.
1.34-4
Taxpayers not entitled to credit and exclusion.
1.34-5
Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939.
1.34-6
Dividends received after December 31, 1964.
1.35-1
Partially tax-exempt interest received by individuals.
1.35-2
Taxpayers not entitled to credit.
1.37-1
General rules for the credit for the elderly.
1.37-2
Credit for individuals age 65 or over.
1.37-3
Credit for individuals under age 65 who have public retirement system income.
1.38-1
Investment in certain depreciable property.
1.40-1
Questions and answers relating to the meaning of the term ''qualified mixture'' in section 40(b)(1).
1.41-0
Table of contents.
1.41-1
Credit for increasing research activities.
1.41-2
Qualified research expenses.
1.41-3
Base amount for taxable years beginning on or after January 3, 2001.
1.41-4
Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
1.41-4a
Qualified research for taxable years beginning before January 1, 1986.
1.41-5
Basic research for taxable years beginning after December 31, 1986.--[Reserved]
1.41-5a
Basic research for taxable years beginning before January 1, 1987.
1.41-6t
Aggregation of expenditures (temporary).
1.41-7
Special rules.
1.41-8t
Special rules for taxable years ending on or after January 3, 2001 (temporary).
1.42-0
Table of contents.
1.42-1
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.
1.42-1t
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).
1.42-2
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.
1.42-3
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).
1.42-4
Application of not-for-profit rules of section 183 to low-income housing credit activities.
1.42-5
Monitoring compliance with low-income housing credit requirements.
1.42-6
Buildings qualifying for carryover allocations.
1.42-7
Substantially bond-financed buildings.--[Reserved]
1.42-8
Election of appropriate percentage month.
1.42-9
For use by the general public.
1.42-10
Utility allowances.
1.42-11
Provision of services.
1.42-12
Effective dates and transitional rules.
1.42-13
Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
1.42-14
Allocation rules for post-2000 State housing credit ceiling amount.
1.42-15
Available unit rule.
1.42-16
Eligible basis reduced by federal grants.
1.42-17
Qualified allocation plan.
1.42a-1
General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
1.43-0
Table of contents.
1.43-1
The enhanced oil recovery credit--general rules.
1.43-2
Qualified enhanced oil recovery project.
1.43-3
Certification
1.43-4
Qualified enhanced oil recovery costs.
1.43-5
At-risk limitation.--[Reserved]
1.43-6
Election out of section 43.
1.43-7
Effective date of regulations.
1.44-1
Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
1.44-2
Property to which credit for purchase of new principal residence applies.
1.44-3
Certificate by seller.
1.44-4
Recapture for certain dispositions.
1.44-5
Definitions.
1.44a-1
Expenses for household and dependent care services necessary for gainful employment.
1.44a-2
Limitations on amount creditable.
1.44a-3
Special rules applicable to married individuals.
1.44a-4
Other special rules relating to employment-related expenses.
1.44b-1
Credit for employment of certain new employees.
1.41-0a
Table of contents.
1.41-3a
Base period research expense.
1.45d-1
New markets tax credit.
1.46-1
Determination of amount.
1.46-2
Carryback and carryover of unused credit.
1.46-3
Qualified investment.
1.46-4
Limitations with respect to certain persons.
1.46-5
Qualified progress expenditures.
1.46-6
Limitation in case of certain regulated companies.
1.46-7
Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
1.46-8
Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
1.46-9
Requirements for taxpayers electing an extra one-half percent additional investment credit.
1.46-10
[Reserved]
1.46-11
Commuter highway vehicles.
1.47-1
Recomputation of credit allowed by section 38.
1.47-2
''Disposition'' and ''cessation''.
1.47-3
Exceptions to the application of 1.47-1.
1.47-4
Electing small business corporation.
1.47-5
Estates and trusts.
1.47-6
Partnerships.
1.48-1
Definition of section 38 property.
1.48-2
New section 38 property.
1.48-3
Used section 38 property.
1.48-4
Election of lessor of new section 38 property to treat lessee as purchaser.
1.48-5
Electing small business corporations.
1.48-6
Estates and trusts.
1.48-9
Definition of energy property.
1.48-10
Single purpose agricultural or horticultural structures.
1.48-11
Qualified rehabilitated building; expenditures incurred before January 1, 1982.
1.48-12
Qualified rehabilitated building; expenditures incurred after December 31, 1981.
1.50-1
Restoration of credit.
1.50a-1
Determination of amount.
1.50a-2
Carryback and carryover of unused credit.
1.50a-3
Recomputation of credit allowed by section 40.
1.50a-4
Exceptions to the application of 1.50A-3.
1.50a-5
Electing small business corporations.
1.50a-6
Estates and trusts.
1.50a-7
Partnerships.
1.50b-1
Definitions of WIN expenses and WIN employees.
1.50b-2
Electing small business corporations.
1.50b-3
Estates and trusts.
1.50b-4
Partnerships.
1.50b-5
Limitations with respect to certain persons.
1.51-1
Amount of credit.
1.52-1
Trades or businesses that are under common control.
1.52-2
Adjustments for acquisitions and dispositions.
1.52-3
Limitations with respect to certain persons.
1.53-1
Limitation based on amount of tax.
1.53-2
Carryback and carryover of unused credit.
1.53-3
Separate rule for pass-through of jobs credit.
1.55-1
Alternative minimum taxable income.
1.56-0
Table of contents to 1.56-1, adjustment for book income of corporations.
1.56-1
Adjustment for the book income of corporations.
1.56a-1
Imposition of tax.
1.56a-2
Deferral of tax liability in case of certain net operating losses.
1.56a-3
Effective date.
1.56a-4
Certain taxpayers.
1.56a-5
Tax carryovers.
1.56(g)-0
Table of Contents.
1.56(g)-1
Adjusted current earnings.
1.57-0
Scope.
1.57-1
Items of tax preference defined.
1.57-2--1.57-3
[Reserved]
1.57-4
Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
1.57-5
Records to be kept.
1.58-1
Minimum tax exemption.
1.58-2
General rules for conduit entities; partnerships and partners.
1.58-3
Estates and trusts.
1.58-3t
Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
1.58-4
Electing small business corporations.
1.58-5
Common trust funds.
1.58-6
Regulated investment companies; real estate investment trusts.
1.58-7
Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
1.58-8
Capital gains and stock options.
1.58-9
Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.
1.59-1
Optional 10-year writeoff of certain tax preferences.
1.60
[Reserved]
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