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
1.441-0
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]
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