Subpart - DEFINITIONS

Section 301.7701(b)-0 - Outline of regulation provision for section 7701(b)-1 through (b)-9
Section 301.7701-1 - Classification of organizations for federal tax purposes
Section 301.7701(b)-1 - Resident alien
Section 301.7701-2 - Business entities; definitions
Section 301.7701(b)-2 - Closer connection exception
Section 301.7701-3 - Classification of certain business entities
Section 301.7701(b)-3 - Days of presence in the United States that are excluded for purposes of section 7701(b)
Section 301.7701-4 - Trusts
Section 301.7701(b)-4 - Residency time periods
Section 301.7701-5 - Domestic and foreign business entities
Section 301.7701(b)-5 - Coordination with section 877
Section 301.7701-6 - Definitions; person, fiduciary
Section 301.7701(b)-6 - Taxable year
Section 301.7701-7 - Trusts-domestic and foreign
Section 301.7701(b)-7 - Coordination with income tax treaties
Section 301.7701-8 - Military or naval forces and Armed Forces of the United States
Section 301.7701(b)-8 - Procedural rules
Section 301.7701-9 - Secretary or his delegate
Section 301.7701(b)-9 - Effective/applicability dates of Sections 301.7701(b)-1 through 301.7701(b)-7
Section 301.7701-10 - District director
Section 301.7701-11 - Social security number
Section 301.7701-12 - Employer identification number
Section 301.7701-13 - Pre-1970 domestic building and loan association
Section 301.7701-13A - Post-1969 domestic building and loan association
Section 301.7701-14 - Cooperative bank
Section 301.7701-15 - Tax return preparer
Section 301.7701-16 - Other terms
Section 301.7701-17T - Collective-bargaining plans and agreements (temporary)
Section 301.7701-18 - Definitions; spouse, husband and wife, husband, wife, marriage
Section 301.7704-2 - Transition provisions
Section 301.7705-1 - Certified professional employer organization
Section 301.7705-2 - CPEO certification process
Section 301.7701(i)-0 - Outline of taxable mortgage pool provisions
Section 301.7701(i)-1 - Definition of a taxable mortgage pool
Section 301.7701(i)-2 - Special rules for portions of entities
Section 301.7701(i)-3 - Effective dates and duration of taxable mortgage pool classification
Section 301.7701(i)-4 - Special rules for certain entities