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