Browse as ListSearch Within- § 1.817-1 Taxable years affected
- § 1.817-2 Treatment of capital gains and losses
- § 1.817-3 Gain on property held on December 31, 1958, and certain substituted property acquired after 1958
- § 1.817-4 Special rules
- § 1.817-5 Diversification requirements for variable annuity, endowment, and life insurance contracts
- § 1.817A-0 Table of contents
- § 1.817A-1 Certain modified guaranteed contracts
- § 1.818-1 Taxable years affected
- § 1.818-2 Accounting provisions
- § 1.818-3 Amortization of premium and accrual of discount
- § 1.818-4 [Reserved]
- § 1.818-5 Short taxable years
- § 1.818-6 Transitional rule for change in method of accounting
- § 1.818-7 Denial of double deductions
- § 1.818-8 Special rules relating to consolidated returns and certain capital losses
- § 1.819-1 Taxable years affected
- § 1.819-2 Foreign life insurance companies
- § 1.891 Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries
- § 1.892-1T Purpose and scope of regulations (temporary regulations)
- § 1.892-2T Foreign government defined (temporary regulations)
- § 1.892-3 Income of foreign governments
- § 1.892-3T Income of foreign governments (temporary regulations)
- § 1.892-4T Commercial activities (temporary regulations)
- § 1.892-5 Controlled commercial entity
- § 1.892-5T Controlled commercial entity (temporary regulations)
- § 1.892-6T Income of international organizations (temporary regulations)
- § 1.892-7T Relationship to other Internal Revenue Code sections (temporary regulations)
- § 1.893-1 Compensation of employees of foreign governments or international organizations
- § 1.894-1 Income affected by treaty
- § 1.895-1 Income derived by a foreign central bank of issue, or by Bank for International Settlements, from obligations of the United States or from bank deposits
- § 1.897-1 Taxation of foreign investment in United States real property interests, definition of terms
- § 1.897-2 United States real property holding corporations
- § 1.897-3 Election by foreign corporation to be treated as a domestic corporation under section 897(i)
- § 1.897-4AT Table of contents (temporary)
- § 1.897-5 Corporate distributions
- § 1.897-5T Corporate distributions (temporary)
- § 1.897-6T Nonrecognition exchanges applicable to corporations, their shareholders, and other taxpayers, and certain transfers of property in corporate reorganizations (temporary)
- § 1.897-7 Treatment of certain partnership interests, trusts and estates under section 897(g)
- § 1.897-7T Treatment of certain partnership interests as entirely U.S. real property interests under sections 897(g) and 1445(e) (temporary)
- § 1.897-8T Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to § 1.897-3 (temporary)
- § 1.897-9T Treatment of certain interest in publicly traded corporations, definition of foreign person, and foreign governments and international organizations (temporary)
- § 1.6102-1 Computations on returns or other documents
- § 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
- § 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record
- § 1.6109-1 Identifying numbers
- § 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements
- § 1.6115-1 Disclosure requirements for quid pro quo contributions