Subpart 1-1 - DEFINITIONS
- Section 1-1.1 - General
- Section 1-1.2 - Corporation
- Section 1-1.3 - Credit cards
- Section 1-1.4 - Effectively connected income
- Section 1-1.5 - Partnership and partner
- Section 1-1.6 - Real property
- Section 1-1.7 - Regularly traded on an established securities market
- Section 1-1.8 - Non-captive REIT and non-captive RIC
- Section 1-1.9 - Reports
- Section 1-1.10 - Scorporation
- Section 1-1.11 - Stock
- Section 1-1.12 - Tangible personal property
- Section 1-1.13 - Taxable year
- Section 1-1.14 - Taxpayer