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Electronic Code of Federal Regulations
(e-CFR)
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e-CFR Data is current as of December 17, 2009
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 1--INCOME TAXES
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| Tax on self-employment income. |
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| Definition of net earnings from self-employment. |
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| Computation of net earnings from self-employment. |
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| Special rules for computing net earnings from self-employment. |
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| Rentals from real estate. |
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| Gain or loss from disposition of property. |
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| Net operating loss deduction. |
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| Personal exemption deduction. |
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| Ministers and members of religious orders. |
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| Continental shelf and certain possessions of the United States. |
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| Continental shelf and certain possessions of the United States (temporary). |
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| Income from agricultural activity. |
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| Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956. |
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| Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956. |
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| Retirement payments to retired partners. |
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| Split-dollar life insurance arrangements. |
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| Individuals under Railroad Retirement System. |
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| Ministers and members of religious orders. |
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| Members of certain professions. |
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| Members of religious groups opposed to insurance. |
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| Application of regulations under section 1402(e). |
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| Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax. |
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| Time limitation for filing application for exemption. |
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| Period for which exemption is effective. |
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| Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners. |
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| Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage. |
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| Time limitation for filing waiver certificate. |
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| Effective date of waiver certificate. |
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| Treatment of certain remuneration paid in 1955 and 1956 as wages. |
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| Optional provision for certain certificates filed before April 15, 1962. |
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| Optional provisions for certain certificates filed on or before April 17, 1967. |
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| Certificates filed by fiduciaries or survivors on or before April 15, 1962. |
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| Computation of partner's net earnings from self-employment for taxable year which ends as result of his death. |
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| Treatment of certain remuneration erroneously reported as net earnings from self-employment. |
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| Members of certain religious groups opposed to insurance. |
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| Outline of regulation provisions for section 1441. |
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| Requirement for the deduction and withholding of tax on payments to foreign persons. |
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| Amounts subject to withholding. |
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| Amounts subject to withholding (temporary). |
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| Determination of amounts to be withheld. |
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| Exemptions from withholding for certain effectively connected income and other amounts. |
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| Withholding on payments to partnerships, trusts, and estates. |
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| Claim of reduced withholding under an income tax treaty. |
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| General provisions relating to withholding agents. |
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| Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements. |
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| Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations. |
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| Withholding agents with respect to fast-pay arrangements. |
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| Withholding of tax on foreign corporations. |
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| Exemption under a tax treaty. |
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| Tax exempt income of a foreign tax-exempt corporations. |
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| Foreign tax-exempt organizations. |
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| Withholding on dispositions of U.S. real property interests by foreign persons: In general. |
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| Situations in which withholding is not required under section 1445(a). |
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| Adjustments to amount required to be withheld pursuant to withholding certificate. |
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| Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates. |
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| Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e). |
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| Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation. |
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| Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs). |
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| Special rule for Foreign governments (temporary). |
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| Special rules requiring withholding under 1.1445-5 (temporary). |
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| Withholding tax on foreign partners' share of effectively connected taxable income. |
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| Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704. |
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| Time and manner of calculating and paying over the 1446 tax. |
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| Publicly traded partnerships. |
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| Tiered partnership structures. |
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| Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income (Temporary). |
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| Tax-free covenant bonds issued before January 1, 1934. |
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| Exemptions from withholding under section 1451. |
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| Payment and returns of tax withheld. |
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| Adjustments for overwithholding or underwithholding of tax. |
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| Withholding under section 1446. |
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| Withheld tax as credit to recipient of income. |
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| Tax paid by recipient of income. |
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| Recovery of excessive profits on government contracts. |
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| Definition of foreign trust. |
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| Returns; payment and collection of tax. |
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| Computation of tax liability. |
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| Consolidated tax credits. |
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| Consolidated foreign tax credit. |
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| Consolidated overall foreign losses and separate limitation losses. |
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| Consolidated taxable income. |
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| Intercompany transactions. |
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| Intercompany transactions (temporary). |
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| SRLY limitation on built-in losses. |
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| Mine exploration expenditures. |
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| Excess loss accounts (temporary). |
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| Disposition or deconsolidation of subsidiary stock. |
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| Disposition or deconsolidation of subsidiary stock (temporary). |
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| Net operating losses (temporary). |
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| Consolidated capital gain and loss. |
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| Consolidated net section 1231 gain or loss. |
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| Consolidated charitable contributions deduction. |
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| Consolidated dividends received deduction. |
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| Consolidated section 247 deduction. |
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| Consolidated section 108. |
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| Stock basis after certain triangular reorganizations. |
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| Stock basis after a group structure change. |
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| Stock basis after a group structure change (temporary). |
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| Investment adjustments (temporary). |
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| Earnings and profits (temporary). |
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| Special aggregate stock ownership rules. |
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| Transfers of subsidiary stock and deconsolidations of subsidiaries. |
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| Transfers of subsidiary stock and deconsolidations of subsidiaries (temporary). |
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| Mutual savings banks, etc. |
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| Consolidated accumulated earnings tax. |
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| Consolidated accumulated earnings tax (temporary). |
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| Percentage depletion for independent producers and royalty owners. |
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| Consolidated returns by life- nonlife groups. |
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| Consolidated returns by life-nonlife groups (temporary). |
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| Computation of alternative minimum tax of consolidated groups. |
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| Filing of consolidated returns. |
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| Taxable year of members of group. |
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| Taxable year of members of group (temporary). |
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| Agent for the group (temporary). |
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| Tentative carryback adjustments. |
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| Applicability of other provisions of law. |
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| Applicability of other provisions of law (temporary). |
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| Alaska Native Corporations. |
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| Application of section 382 with respect to a consolidated group. |
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| Ownership change of a loss group or a loss subgroup. |
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| Consolidated section 382 limitation (or subgroup section 382 limitation). |
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| Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group. |
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| Rules on ceasing to be a member of a consolidated group (or loss subgroup). |
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| Rules on ceasing to be a member of a consolidated group (or loss subgroup) (temporary). |
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| Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case.--[Reserved] |
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| Coordination with section 383. |
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| Corporations exempt from tax. |
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| Computation and payment of tax. |
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| Definitions and special rules for filings under section 1503(d). |
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| Domestic use limitation and related operating rules. |
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| Attribution of items and basis adjustments. |
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| Exceptions to the domestic use limitation rule. |
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| Treatment of warrants, options, convertible obligations, and other similar interests. |
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| Application of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999. |
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| Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997. |
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| Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997. |
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| Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997. |
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| Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997. |
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| Determination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997. |
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| Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002. |
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| Separate return years generally applicable for consolidated return years beginning before January 1, 1997. |
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| Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999. |
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| Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999. |
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| Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999. |
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| Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999. |
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| Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999. |
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| Miscellaneous rules generally applicable for testing dates before June 25, 1999. |
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| Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case.--[Reserved] |
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| Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999. |
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