TAX PREFERENCE REGULATIONS
- Section 1.57-0 - Scope
- Section 1.57-1 - Items of tax preference defined
- Section 1.57-2 - 1.57-3 - Reserved
- Section 1.57-4 - Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976
- Section 1.57-5 - Records to be kept
- Section 1.58-1 - Reserved
- Section 1.58-2 - General rules for conduit entities; partnerships and partners
- Section 1.58-3 - Estates and trusts
- Section 1.58-3T - Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary)
- Section 1.58-4 - Electing small business corporations
- Section 1.58-5 - Common trust funds
- Section 1.58-6 - Regulated investment companies; real estate investment trusts
- Section 1.58-7 - Tax preferences attributable to foreign sources; preferences other than capital gains and stock options
- Section 1.58-8 - Capital gains and stock options
- Section 1.59-1 - Optional 10-year writeoff of certain tax preferences
- Section 1.59A-0 - Table of contents
- Section 1.59A-1 - Base erosion and anti-abuse tax
- Section 1.59A-2 - Applicable taxpayer
- Section 1.59A-3 - Base erosion payments and base erosion tax benefits
- Section 1.59A-4 - Modified taxable income
- Section 1.59A-5 - Base erosion minimum tax amount
- Section 1.59A-6 - Qualified derivative payment
- Section 1.59A-7 - Application of base erosion and anti-abuse tax to partnerships
- Section 1.59A-8 - Reserved
- Section 1.59A-9 - Anti-abuse and recharacterization rules
- Section 1.59A-10 - Applicability date
- Section 1.60 - Reserved