Part 1 - INCOME TAXES
- DUAL CONSOLIDATED LOSSES INCURRED IN TAXABLE YEARS BEGINNING BEFORE OCTOBER 1, 1992 (§§ 1.1551-1 — 1.1563-4)
- CHANGES IN RATES DURING A TAXABLE YEAR (§§ 1.15-1 — 1.28-1)
- COMPUTATION OF TAXABLE INCOME (§§ 1.274-5A — 1.282-1.300)
- CONSOLIDATED RETURNS (§§ 1.1502-15A — 1.1502-68)
- CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS (§§ 1.771-1 — 1.743-1)
- CORPORATE DISTRIBUTIONS AND ADJUSTMENTS (§§ 1.346-1 — 1.381)
- CREDITS AGAINST TAX (§§ 1.41-0A — 1.56-0)
- DEFERRED COMPENSATION, ETC (§§ 1.441-0 — 1.509)
- GAIN OR LOSS ON DISPOSITION OF PROPERTY (§§ 1.1398-1 — 1.1446-7)
- INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 1.951-1 — 1.937-3)
- INDIVIDUAL SHARED RESPONSIBILITY PAYMENT FOR NOT MAINTAINING MINIMUM ESSENTIAL COVERAGE (§§ 1.6109-2A — 1.6074-3)
- LIFE INSURANCE COMPANIES (§§ 1.801-1 — 1.855-1)
- METHODS OF ACCOUNTING (§§ 1.482-7A — 1.514)
- NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 1.881-0 — 1.879-1)
- NORMAL TAXES AND SURTAXES (§§ 1.1-1 — 1.1)
- RELATED RULES (§ 1.0-1)
- Section - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS (§§ 1.665 — 1.652)
- TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES (§§ 1.863-3A — 1.863-3)
- TAX ON CORPORATIONS (§ 1.11-1)