GENERAL ACTUARIAL VALUATIONS

Section 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests
Section 1.7520-2 - Valuation of charitable interests
Section 1.7520-3 - Limitation on the application of section 7520
Section 1.7520-4 - Transitional rules
Section 1.7701-1 - Definitions; spouse, husband and wife, husband, wife, marriage
Section 1.7702-0 - Table of contents
Section 1.7702-2 - Attained age of the insured under a life insurance contract
Section 1.7702B-1 - Consumer protection provisions
Section 1.7702B-2 - Special rules for pre-1997 long-term care insurance contracts
Section 1.7703-1 - Determination of marital status
Section 1.7704-1 - Publicly traded partnerships
Section 1.7704-2 - Transition provisions
Section 1.7704-3 - Qualifying income
Section 1.7704-4 - Qualifying income-mineral and natural resources
Section 1.7872-1 - 1.7872-4 - Reserved
Section 1.7872-5 - Exempted loans
Section 1.7872-5T - Exempted loans (temporary)
Section 1.7872-15 - Split-dollar loans
Section 1.7872-16 - Loans to an exchange facilitator under Section 1.468B-6
Section 1.7874-1 - Disregard of affiliate-owned stock
Section 1.7874-2 - Surrogate foreign corporation
Section 1.7874-3 - Substantial business activities
Section 1.7874-4 - Disregard of certain stock related to the domestic entity acquisition
Section 1.7874-5 - Effect of certain transfers of stock related to the acquisition
Section 1.7874-6 - Stock transferred by members of the EAG
Section 1.7874-7 - Disregard of certain stock attributable to passive assets
Section 1.7874-8 - Disregard of certain stock attributable to serial acquisitions
Section 1.7874-9 - Disregard of certain stock in third-country transactions
Section 1.7874-10 - Disregard of certain distributions
Section 1.7874-11 - Rules regarding inversion gain
Section 1.7874-12 - Definitions
Section 1.9000-1 - Statutory provisions
Section 1.9000-2 - Effect of repeal in general
Section 1.9000-3 - Requirement of statement showing increase in tax liability
Section 1.9000-4 - Form and content of statement
Section 1.9000-5 - Effect of filing statement
Section 1.9000-6 - Provisions for the waiver of interest
Section 1.9000-7 - Provisions for estimated tax
Section 1.9000-8 - Extension of time for making certain payments
Section 1.9001 - Statutory provisions; Retirement-Straight Line Adjustment Act of 1958
Section 1.9001-1 - Change from retirement to straight-line method of computing depreciation
Section 1.9001-2 - Basis adjustments for taxable years beginning on or after 1956 adjustment date
Section 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date
Section 1.9001-4 - Adjustments required in computing excess-profits credit
Section 1.9002-1 - Purpose, applicability, and definitions
Section 1.9002-2 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply
Section 1.9002-3 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply
Section 1.9002-4 - Election to pay net increase in tax in installments
Section 1.9002-5 - Special rules relating to interest
Section 1.9002-6 - Acquiring corporation
Section 1.9002-7 - Statute of limitations
Section 1.9002-8 - Manner of exercising elections
Section 1.9002 - Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124)
Section 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
Section 1.9003-2 - Effect of election
Section 1.9003-3 - Statutes of limitation
Section 1.9003-4 - Manner of exercising election
Section 1.9003 - Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017)
Section 1.9003-5 - Terms; applicability of other laws
Section 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
Section 1.9004-2 - Effect of election
Section 1.9004-3 - Statutes of limitation
Section 1.9004-4 - Manner of exercising election
Section 1.9004-5 - Terms; applicability of other laws
Section 1.9004 - Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674)
Section 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
Section 1.9005-2 - Effect of election
Section 1.9005 - Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683)
Section 1.9005-3 - Statutes of limitation
Section 1.9005-4 - Manner of exercising election
Section 1.9005-5 - Terms; applicability of other laws
Section 1.7701(l)-0 - Table of contents
Section 1.7701(l)-1 - Conduit financing arrangements
Section 1.7701(l)-3 - Recharacterizing financing arrangements involving fast-pay stock
Section 1.7701(l)-4 - Rules regarding inversion transactions