PART 1 - INCOME TAXES (CONTINUED)
- COMPUTATION OF TAXABLE INCOME
- Definition of Gross Income, Adjusted Gross Income, and Taxable Income (§§ 1.61-1 — 1.67-4)
- Items Specifically Included in Gross Income (§§ 1.71-1 — 1.88-1)
- Items Specifically Excluded From Gross Income (§§ 1.101-1 — 1.133-1T)
- § 1.141-0 Table of contents
- Tax Exemption Requirements for State and Local Bonds (§§ 1.141-1 — 1.150-5)
- Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997 (§§ 1.148-1A-1.148-6A — 1.148-11A)
- Deductions for Personal Exemptions (§§ 1.151-1 — 1.154)
- Itemized Deductions for Individuals and Corporations (§§ 1.161-1 — 1.169-4)
- COMPUTATION OF TAXABLE INCOME (CONTINUED)
- Itemized Deductions for Individuals and Corporations (Continued) (§§ 1.170-3 — 1.199A-6)
- Additional Itemized Deductions for Individuals (§§ 1.211-1 — 1.221-2)
- Special Deductions for Corporations (§§ 1.241-1 — 1.250.0-1-1.250)
- Items Not Deductible (§§ 1.261-1 — 1.280H-1T)
- Taxable Years Beginning Prior to January 1, 1986 (§ 1.274-5A)
- Terminal Railroad Corporations and Their Shareholders (§§ 1.281-1 — 1.282-1.300)
- CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
- Effects on Recipients (§§ 1.301-1 — 1.336-5)
- effects on corporation (§§ 1.312-1 — 1.312-15)
- definitions; constructive ownership of stock (§§ 1.316-1 — 1.318-4)
- Corporate Liquidations
- effects on corporation [1] (§§ 1.337-1 — 1.338)
- definition (§§ 1.346-1 — 1.346-3)
- Corporate Organizations and Reorganizations
- corporate organizations (§§ 1.351-1 — 1.351-3)
- effects on shareholders and security holders (§§ 1.354-1 — 1.358-7)
- effects on corporation [2] (§§ 1.361-1 — 1.367)
- special rule; definitions (§§ 1.368-1 — 1.368-3)
- Insolvency Reorganizations
- Carryovers (§§ 1.381 — 1.386-1.400)
- DEFERRED COMPENSATION, ETC
- § 1.401(k)-6 Definitions
- § 1.401(l)-0 Table of contents
- § 1.401(l)-1 Permitted disparity in employer-provided contributions or benefits
- § 1.401(l)-2 Permitted disparity for defined contribution plans
- § 1.401(l)-3 Permitted disparity for defined benefit plans
- § 1.401(l)-4 Special rules for railroad plans
- § 1.401(l)-5 Overall permitted disparity limits
- § 1.401(l)-6 Effective dates and transition rules
- § 1.401(m)-0 Table of contents
- § 1.401(m)-1 Employee contributions and matching contributions
- § 1.401(m)-2 ACP test
- § 1.401(m)-3 Safe harbor requirements
- § 1.401(m)-4 Special rules for mergers, acquisitions and similar events. [Reserved]
- § 1.401(m)-5 Definitions
- § 1.402(a)-1 Taxability of beneficiary under a trust which meets the requirements of section 401(a)
- § 1.402(a)(5)-1T Rollovers of partial distributions from qualified trusts and annuities. (Temporary)
- § 1.402(b)-1 Treatment of beneficiary of a trust not exempt under section 501(a)
- § 1.402(c)-1 Taxability of beneficiary of certain foreign situs trusts
- § 1.402(c)-2 Eligible rollover distributions; questions and answers
- § 1.402(d)-1 Effect of section 402(d)
- § 1.402(e)-1 [Reserved]
- § 1.402(f)-1 Required explanation of eligible rollover distributions; questions and answers
- § 1.402(g)-0 Limitation on exclusion for elective deferrals, table of contents
- § 1.402(g)-1 Limitation on exclusion for elective deferrals
- § 1.402(g)-2 Increased limit for catch-up contributions
- § 1.402(g)(3)-1 Employer contributions to purchase a section 403(b) contract under a salary reduction agreement
- § 1.402A-1 Designated Roth Accounts
- § 1.402A-2 Reporting and recordkeeping requirements with respect to designated Roth accounts
- § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan
- § 1.403(a)-2 Capital gains treatment for certain distributions
- § 1.403(b)-0 Taxability under an annuity purchased by a section 501(c)(3) organization or a public school
- § 1.403(b)-1 General overview of taxability under an annuity contract purchased by a section 501(c)(3) organization or a public school
- § 1.403(b)-2 Definitions
- § 1.403(b)-3 Exclusion for contributions to purchase section 403(b) contracts
- § 1.403(b)-4 Contribution limitations
- § 1.403(b)-5 Nondiscrimination rules
- § 1.403(b)-6 Timing of distributions and benefits
- § 1.403(b)-7 Taxation of distributions and benefits
- § 1.403(b)-8 Funding
- § 1.403(b)-9 Special rules for church plans
- § 1.403(b)-10 Miscellaneous provisions
- § 1.403(b)-11 Applicable dates
- § 1.403(c)-1 Taxability of beneficiary under a nonqualified annuity
- § 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule
- § 1.404(a)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
- § 1.404(a)-2 Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971
- § 1.404(a)-3 Contributions of an employer to or under an employees' pension trust or annuity plan that meets the requirements of section 401(a); application of section 404(a)(1)
- § 1.404(a)-4-1.404(a)-7 [Reserved]
- § 1.404(a)-8 Contributions of an employer under an employees' annuity plan which meets the requirements of section 401(a); application of section 404(a)(2)
- § 1.404(a)-9 [Reserved]
- § 1.404(a)-10 Profit-sharing plan of an affiliated group; application of section 404(a)(3)(B)
- § 1.404(a)-11 Trusts created or organized outside the United States; application of section 404(a)(4)
- § 1.404(a)-12 Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5)
- § 1.404(a)-13 Contributions of an employer where deductions are allowable under section 404(a) (1) or (2) and also under section 404(a)(3); application of section 404(a)(7)
- § 1.404(a)-14 Special rules in connection with the Employee Retirement Income Security Act of 1974
- § 1.404(b)-1 Method of contribution, etc, having the effect of a plan; effect of section 404(b)
- § 1.404(b)-1T Method or arrangement of contributions, etc, deferring the receipt of compensation or providing for deferred benefits. (Temporary)
- § 1.404(c)-1 Certain negotiated plans; effect of section 404(c)
- § 1.404(d)-1T Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
- § 1.404(e)-1 [Reserved]
- § 1.404(e)-1A Contributions on behalf of a self-employed individual to or under a qualified pension, annuity, or profit-sharing plan
- § 1.404(g)-1 Deduction of employer liability payments
- § 1.404(k)-1T Questions and answers relating to the deductibility of certain dividend distributions. (Temporary)
- § 1.404(k)-3 Disallowance of deduction for reacquisition payments
- § 1.406-1 Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation
- § 1.407-1 Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation
- § 1.408-1 General rules
- § 1.408-2 Individual retirement accounts
- § 1.408-3 Individual retirement annuities
- § 1.408-4 Treatment of distributions from individual retirement arrangements
- § 1.408-5 Annual reports by trustees or issuers
- § 1.408-6 Disclosure statements for individual retirement arrangements
- § 1.408-7 Reports on distributions from individual retirement plans
- § 1.408-8 Distribution requirements for individual retirement plans
- § 1.408-11 Net income calculation for returned or recharacterized IRA contributions
- § 1.408(q)-1 Deemed IRAs in qualified employer plans
- § 1.408A-0 Roth IRAs; table of contents
- § 1.408A-1 Roth IRAs in general
- § 1.408A-2 Establishing Roth IRAs
- § 1.408A-3 Contributions to Roth IRAs
- § 1.408A-4 Converting amounts to Roth IRAs
- § 1.408A-5 Recharacterized contributions
- § 1.408A-6 Distributions
- § 1.408A-7 Reporting
- § 1.408A-8 Definitions
- § 1.408A-9 Effective date
- § 1.408A-10 Coordination between designated Roth accounts and Roth IRAs
- § 1.409-1 Retirement bonds
- § 1.409A-0 Table of contents
- § 1.409A-1 Definitions and covered plans
- § 1.409A-2 Deferral elections
- § 1.409A-3 Permissible payments
- § 1.409A-4 Calculation of income inclusion. [Reserved]
- § 1.409A-5 Funding. [Reserved]
- § 1.409A-6 Application of section 409A and effective dates
- § 1.409(p)-1 Prohibited allocation of securities in an S corporation
- § 1.409(p)-1T Prohibited allocations of securities in an S corporation (temporary)
- Pension, Profit-Sharing, Stock Bonus Plans, etc (§§ 1.401-0 — 1.420-1)
- Certain Stock Options (§§ 1.421-1 — 1.437-1.440)
- DEFERRED COMPENSATION, ETC. (CONTINUED)
- Accounting Periods (§§ 1.441-0 — 1.444-4)
- Methods of Accounting
- methods of accounting in general (§§ 1.446-1 — 1.448-2)
- taxable year for which items of gross income included (§§ 1.451-1 — 1.460-6)
- taxable year for which deductions taken (§§ 1.461-0 — 1.469-11)
- inventories (§§ 1.471-1 — 1.475)
- Adjustments (§§ 1.481-1 — 1.483-4)
- regulations applicable for taxable years beginning on or before april 21, 1993 (§§ 1.482-1A — 1.482-2A)
- Regulations applicable on or before January 4, 2009 (§§ 1.482-7A — 1.484-1.500)
- Exempt Organizations (§§ 1.501 — 1.506-1)
- Private Foundations (§§ 1.507-1 — 1.509)
- Taxation of Business Income of Certain Exempt Organizations (§§ 1.511-1 — 1.514)
- Farmers' Cooperatives (§§ 1.521-1 — 1.527-9)
- Homeowners Associations (§§ 1.528-1 — 1.528-10)
- Corporations Used To Avoid Income Tax on Shareholders (§§ 1.531-1 — 1.537-3)
- Personal Holding Companies (§§ 1.541-1 — 1.547-7)
- Foreign Personal Holding Companies (§§ 1.551-1 — 1.551-2)
- Deduction for Dividends Paid (§§ 1.561-1 — 1.565-6)
- Banking Institutions (§§ 1.581-1 — 1.585-8)
- Mutual Savings Banks, Etc (§§ 1.591-1 — 1.597-8)
- Bank Affiliates (§ 1.601-1)
- Natural Resources (§§ 1.611-0 — 1.617-5)
- Sales and Exchanges (§§ 1.631-1 — 1.632-1)
- Mineral Production Payments (§§ 1.636-1 — 1.636-4)
- Continental Shelf Areas (§§ 1.638-1 — 1.639-1.640)
- ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
- Estates, Trusts, and Beneficiaries (§§ 1.641 — 1.643)
- pooled income fund actuarial tables applicable before may 1, 2009 (§ 1.642)
- Election to Treat Trust as Part of an Estate (§ 1.645-1)
- trusts which distribute current income only (§§ 1.651 — 1.652)
- estates and trusts which may accumulate income or which distribute corpus (§§ 1.661 — 1.664-4)
- treatment of excess distributions of trusts applicable to taxable years beginning before january 1, 1969 (§§ 1.665 — 1.669)
- unitrust actuarial tables applicable before may 1, 2009 (§ 1.664-4A)
- treatment of excess distributions of trusts applicable to taxable years beginning on or after january 1, 1969 (§ 1.665)
- grantors and others treated as substantial owners (§§ 1.671-1 — 1.679-7)
- miscellaneous (§§ 1.681 — 1.684-5)
- income in respect of decedents (§§ 1.691 — 1.692-1)
- PARTNERS AND PARTNERSHIPS (§§ 1.701-1 — 1.709-2)
- Contributions, Distributions, and Transfers
- contributions to a partnership (§§ 1.721-1 — 1.723-1)
- distributions by a partnership (§§ 1.731-1 — 1.737-5)
- transfers of interests in a partnership (§§ 1.741-1 — 1.743-1)
- provisions common to part ii, subchapter k, chapter 1 of the code (§§ 1.751-1 — 1.755-1)
- definitions (§§ 1.761-1 — 1.761-3)
- effective date for subchapter k, chapter 1 of the code (§ 1.771-1)
- Life Insurance Companies
- definition; tax imposed (§§ 1.801-1 — 1.802-3)
- investment income (§§ 1.804-3 — 1.807-2)
- gain and loss from operations (§§ 1.809-1 — 1.812-9)
- distributions to shareholders (§§ 1.815-1 — 1.815-6)
- Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits) (§§ 1.822-1-1.822-2 — 1.826-7)
- Other Insurance Companies (§§ 1.831-1 — 1.849-1.850)
- REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS (§§ 1.851-1 — 1.855-1)
- Real Estate Investment Trusts (§§ 1.856-0 — 1.860G-3)
- TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES
- Determination of Sources of Income (§§ 1.861-1 — 1.863-3)
- regulations applicable to taxable years prior to december 30, 1996 (§§ 1.863-3A — 1.865-2)
- Nonresident Aliens and Foreign Corporations
- nonresident alien individuals (§§ 1.871-1 — 1.879-1)
- foreign corporations (§§ 1.881-0 — 1.884-5)
- miscellaneous provisions (§§ 1.817-1 — 1.6115-1)
- Income From Sources Without the United States
- foreign tax credit (§§ 1.901-1 — 1.907)
- Earned Income of Citizens or Residents of United States (§§ 1.908 — 1.911-8)
- earned income of citizens of united states (§§ 1.912-1 — 1.927)
- possessions of the united states (§§ 1.931-1 — 1.937-3)
- controlled foreign corporations (§§ 1.951-1 — 1.965-9)
- export trade corporations (§§ 1.970-1 — 1.989)
- Domestic International Sales Corporations (§§ 1.991-1 — 1.998-1.1000)
- GAIN OR LOSS ON DISPOSITION OF PROPERTY
- Determination of Amount of and Recognition of Gain or Loss (§§ 1.1001-1 — 1.1002-1)
- Basis Rules of General Application (§§ 1.1011-1 — 1.1021-1)
- Common Nontaxable Exchanges (§§ 1.1031-0 — 1.1045-1)
- Special Rules (§§ 1.1051-1 — 1.1060-1)
- Changes To Effectuate F.C.C. Policy (§§ 1.1071-1 — 1.1071-4)
- Exchanges in Obedience to S.E.C. Orders (§§ 1.1081-1 — 1.1083-1)
- Wash Sales of Stock or Securities (§§ 1.1091-1 — 1.1202-2)
- Treatment of Capital Losses (§§ 1.1211-1 — 1.1212-1)
- General Rules for Determining Capital Gains and Losses (§§ 1.1221-1 — 1.1223-3)
- Special Rules for Determining Capital Gains and Losses (§§ 1.1231-1 — 1.1298-3)
- Income Averaging (§ 1.1301-1)
- Readjustment of Tax Between Years and Special Limitations (§§ 1.1311 — 1.1314)
- Involuntary Liquidation and Replacement of Lifo Inventories (§§ 1.1321-1 — 1.1321-2)
- War Loss Recoveries (§§ 1.1331-1 — 1.1337-1)
- Claim of Right (§§ 1.1341-1 — 1.1342-1)
- Other Limitations (§§ 1.1346-1 — 1.1348-3)
- Small Business Corporations and Their Shareholders (§§ 1.1361-0 — 1.1378-1)
- Section 1374 Before the Tax Reform Act of 1986 (§ 1.1374-1A)
- Cooperatives and Their Patrons (§§ 1.1381-1 — 1.1383-1)
- Tax Treatment by Patrons of Patronage Dividends (§ 1.1385-1)
- Definitions; Special Rules (§§ 1.1388-1 — 1.1394-1)
- Empowerment Zone Employment Credit (§§ 1.1396-1 — 1.1397E-1)
- Rules Relating to Individuals' Title 11 Cases (§§ 1.1398-1 — 1.1400Z2)
- Tax on Self-Employment Income (§§ 1.1401-1 — 1.1403-1)
- Net Investment Income Tax (§§ 1.1411-0 — 1.1411-10)
- Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds (§§ 1.1441-0 — 1.1446-7)
- Tax-Free Covenant Bonds (§§ 1.1451-1 — 1.1451-2)
- Application of Withholding Provisions (§§ 1.1461-1 — 1.1464-1)
- Information Reporting by Foreign Financial Institutions (§§ 1.1471-0 — 1.1474-7)
- Mitigation of Effect of Renegotiation of Government Contracts (§ 1.1481-1)
- Consolidated Returns
- Consolidated Return Regulations (§§ 1.1502-0 — 1.1502-1)
- Consolidated Tax Liability (§§ 1.1502-2 — 1.1502-9)
- Computation of Consolidated Taxable Income (§ 1.1502-11)
- Computation of Separate Taxable Income (§§ 1.1502-12 — 1.1502-19)
- Computation of Consolidated Items (§§ 1.1502-21 — 1.1502-28)
- Basis, Stock Ownership, and Earnings and Profits Rules (§§ 1.1502-30 — 1.1502-36)
- Special Taxes and Taxpayers (§§ 1.1502-42 — 1.1502-55)
- Administrative Provisions and Other Rules (§§ 1.1502-75 — 1.1504-4)
- Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999 (§ 1.1502-9A)
- Regulations Applicable to Taxable Years Before January 1, 1997 (§§ 1.1502-15A — 1.1502-59A)
- Regulations Applicable to Taxable Years Beginning Before June 28, 2002 (§ 1.1502-77A)
- Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015 (§ 1.1502-77B)
- Regulations Applicable to Taxable Years Before January 1, 1997 [1] (§ 1.1502-79A)
- Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999 (§§ 1.1502-90A — 1.1502-97A)
- § 1.1502-98A Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999
- § 1.1502-99A Effective dates
- Dual Consolidated Losses Incurred in Taxable Years Beginning Before October 1, 1992
- § 1.1551-1 Disallowance of surtax exemption and accumulated earnings credit
- § 1.1552-1 Earnings and profits
- Certain Controlled Corporations (§§ 1.1561-0 — 1.1563-4)
- Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
- Information and Returns (§§ 1.5000A-0 — 1.5000C-7)
- Records, Statements, and Special Returns (§§ 1.6001-1 — 1.6001-2)
- tax returns or statements (§§ 1.6011-1 — 1.6017-1)
- information returns (§§ 1.6031 — 1.6060-1)
- signing and verifying of returns and other documents (§§ 1.6061-1 — 1.6065-1)
- time for filing returns and other documents (§§ 1.6071-1 — 1.6074-3)
- Extension of Time for Filing Returns (§§ 1.6081-1 — 1.6081-11)
- Place for Filing Returns or Other Documents (§§ 1.6091-1 — 1.6091-4)
- Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000 (§ 1.6109-2A)
- Time and Place for Paying Tax (§§ 1.6151-1 — 1.6153-4)
- Extensions of Time for Payment (§§ 1.6161-1 — 1.6165-1)
- General Provisions (§§ 1.6302-1 — 1.6361-1)
- ABATEMENTS, CREDITS, AND REFUNDS (§§ 1.6411-1 — 1.6425-3)
- ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES (§§ 1.6654-1 — 1.6851-3)
- The Tax Court
- Declaratory Judgments Relating to Qualification of Certain Retirement Plans (§§ 1.7476-1 — 1.7519-3T)
- general actuarial valuations (§§ 1.7520-1 — 1.9005-5)
- Tax Reform Act of 1969 (§§ 1.9006 — 1.9300-1)