Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 1--INCOME TAXES
|
|
| 1.1001-1 |
Computation of gain or loss. |
|
| 1.1001-2 |
Discharge of liabilities. |
|
| 1.1001-3 |
Modifications of debt instruments. |
|
| 1.1001-4 |
Modifications of certain notional principal contracts. |
|
| 1.1001-5 |
European Monetary Union (conversion to the euro). |
|
| 1.1002-1 |
Sales or exchanges. |
|
| 1.1011-1 |
Adjusted basis. |
|
| 1.1011-2 |
Bargain sale to a charitable organization. |
|
| 1.1012-1 |
Basis of property. |
|
| 1.1012-2 |
Transfers in part a sale and in part a gift. |
|
| 1.1013-1 |
Property included in inventory. |
|
| 1.1014-1 |
Basis of property acquired from a decedent. |
|
| 1.1014-2 |
Property acquired from a decedent. |
|
| 1.1014-3 |
Other basis rules. |
|
| 1.1014-4 |
Uniformity of basis; adjustment to basis. |
|
| 1.1014-5 |
Gain or loss. |
|
| 1.1014-6 |
Special rule for adjustments to basis where property is acquired from a decedent prior to his death. |
|
| 1.1014-7 |
Example applying rules of 1.1014-4 through 1.1014-6 to case involving multiple interests. |
|
| 1.1014-8 |
Bequest, devise, or inheritance of a remainder interest. |
|
| 1.1014-9 |
Special rule with respect to DISC stock. |
|
| 1.1015-1 |
Basis of property acquired by gift after December 31, 1920. |
|
| 1.1015-2 |
Transfer of property in trust after December 31, 1920. |
|
| 1.1015-3 |
Gift or transfer in trust before January 1, 1921. |
|
| 1.1015-4 |
Transfers in part a gift and in part a sale. |
|
| 1.1015-5 |
Increased basis for gift tax paid. |
|
| 1.1016-1 |
Adjustments to basis; scope of section. |
|
| 1.1016-2 |
Items properly chargeable to capital account. |
|
| 1.1016-3 |
Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913. |
|
| 1.1016-4 |
Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax. |
|
| 1.1016-5 |
Miscellaneous adjustments to basis. |
|
| 1.1016-6 |
Other applicable rules. |
|
| 1.1016-10 |
Substituted basis. |
|
| 1.1017-1 |
Basis reductions following a discharge of indebtedness. |
|
| 1.1019-1 |
Property on which lessee has made improvements. |
|
| 1.1020-1 |
Election as to amounts allowed in respect of depreciation, etc., before 1952. |
|
| 1.1021-1 |
Sale of annuities. |
|
| 1.1031-0 |
Table of contents. |
|
| 1.1031(a)-1 |
Property held for productive use in trade or business or for investment.
|
|
| 1.1031(a)-2 |
Additional rules for exchanges of personal property. |
|
| 1.1031(b)-1 |
Receipt of other property or money in tax-free exchange. |
|
| 1.1031(b)-2 |
Safe harbor for qualified intermediaries. |
|
| 1.1031(c)-1 |
Nonrecognition of loss. |
|
| 1.1031(d)-1 |
Property acquired upon a tax-free exchange. |
|
| 1.1031(d)-1T |
Coordination of section 1060 with section 1031 (temporary). |
|
| 1.1031(d)-2 |
Treatment of assumption of liabilities. |
|
| 1.1031(e)-1 |
Exchange of livestock of different sexes. |
|
| 1.1031(j)-1 |
Exchanges of multiple properties.
|
|
| 1.1031(k)-1 |
Treatment of deferred exchanges.
|
|
| 1.1032-1 |
Disposition by a corporation of its own capital stock. |
|
| 1.1032-2 |
Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations. |
|
| 1.1032-3 |
Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision. |
|
| 1.1033(a)-1 |
Involuntary conversions; nonrecognition of gain. |
|
| 1.1033(a)-2 |
Involuntary conversion into similiar property, into money or into dissimilar property. |
|
| 1.1033(a)-3 |
Involuntary conversion of principal residence. |
|
| 1.1033(b)-1 |
Basis of property acquired as a result of an involuntary conversion. |
|
| 1.1033(c)-1 |
Disposition of excess property within irrigation project deemed to be involuntary conversion. |
|
| 1.1033(d)-1 |
Destruction or disposition of livestock because of disease. |
|
| 1.1033(e)-1 |
Sale or exchange of livestock solely on account of drought. |
|
| 1.1033(g)-1 |
Condemnation of real property held for productive use in trade or business or for investment. |
|
| 1.1033(h)-1 |
Effective date. |
|
| 1.1034-1 |
Sale or exchange of residence. |
|
| 1.1035-1
|
Certain exchanges of insurance policies. |
|
| 1.1036-1 |
Stock for stock of the same corporation. |
|
| 1.1037-1 |
Certain exchanges of United States obligations. |
|
| 1.1038-1 |
Reacquisitions of real property in satisfaction of indebtedness. |
|
| 1.1038-2 |
Reacquisition and resale of property used as a principal residence. |
|
| 1.1038-3 |
Election to have section 1038 apply for taxable years beginning after December 31, 1957. |
|
| 1.1039-1 |
Certain sales of low-income housing projects. |
|
| 1.1041-1T |
Treatment of transfer of property between spouses or incident to divorce (temporary). |
|
| 1.1041-2 |
Redemptions of stock. |
|
| 1.1042-1T |
Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary). |
|
| 1.1044(a)-1 |
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993. |
|
| 1.1051-1 |
Basis of property acquired during affiliation. |
|
| 1.1052-1 |
Basis of property established by Revenue Act of 1932. |
|
| 1.1052-2 |
Basis of property established by Revenue Act of 1934. |
|
| 1.1052-3 |
Basis of property established by the Internal Revenue Code of 1939. |
|
| 1.1053-1 |
Property acquired before March 1, 1913. |
|
| 1.1054-1 |
Certain stock of Federal National Mortgage Association. |
|
| 1.1055-1 |
General rule with respect to redeemable ground rents. |
|
| 1.1055-2 |
Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent. |
|
| 1.1055-3 |
Basis of real property held subject to liabilities under a redeemable ground rent. |
|
| 1.1055-4 |
Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963. |
|
| 1.1059(e)-1 |
Non-pro rata redemptions. |
|
| 1.1059A-1 |
Limitation on taxpayer's basis or inventory cost in property imported from related persons. |
|
| 1.1060-1 |
Special allocation rules for certain asset acquisitions. |
|
| 1.1060-1T |
Special allocation rules for certain asset acquisitions (temporary). |
|
| 1.1071-1 |
Gain from sale or exchange to effectuate policies of Federal Communications Commission. |
|
| 1.1071-2 |
Nature and effect of election.
|
|
| 1.1071-3 |
Reduction of basis of property pursuant to election under section 1071. |
|
| 1.1071-4 |
Manner of election. |
|
| 1.1081-1 |
Terms used. |
|
| 1.1081-2 |
Purpose and scope of exception. |
|
| 1.1081-3 |
Exchanges of stock or securities solely for stock or securities. |
|
| 1.1081-4 |
Exchanges of property for property by corporations. |
|
| 1.1081-5 |
Distribution solely of stock or securities. |
|
| 1.1081-6 |
Transfers within system group. |
|
| 1.1081-7 |
Sale of stock or securities received upon exchange by members of system group. |
|
| 1.1081-8 |
Exchanges in which money or other nonexempt property is received. |
|
| 1.1081-9 |
Requirements with respect to order of Securities and Exchange Commission. |
|
| 1.1081-10 |
Nonapplication of other provisions of the Internal Revenue Code of 1954. |
|
| 1.1081-11T |
Records to be kept and information to be filed with returns (temporary). |
|
| 1.1082-1 |
Basis for determining gain or loss. |
|
| 1.1082-2 |
Basis of property acquired upon exchanges under section 1081 (a) or (e). |
|
| 1.1082-3 |
Reduction of basis of property by reason of gain not recognized under section 1081(b). |
|
| 1.1082-4 |
Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities. |
|
| 1.1082-5 |
Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2). |
|
| 1.1082-6 |
Basis of property acquired under section 1081(d) in transactions between corporations of the same system group. |
|
| 1.1083-1 |
Definitions. |
|
| 1.1091-1 |
Losses from wash sales of stock or securities. |
|
| 1.1091-2 |
Basis of stock or securities acquired in ``wash sales''. |
|
| 1.1092(b)-1T |
Coordination of loss deferral rules and wash sale rules (temporary). |
|
| 1.1092(b)-2T |
Treatment of holding periods and losses with respect to straddle positions (temporary). |
|
| 1.1092(b)-3T |
Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (temporary). |
|
| 1.1092(b)-4T |
Mixed straddles; mixed straddle account (temporary). |
|
| 1.1092(b)-5T |
Definitions (temporary). |
|
| 1.1092(c)-1 |
Qualified covered calls. |
|
| 1.1092(c)-2 |
Equity options with flexible terms. |
|
| 1.1092(c)-3 |
Qualifying over-the-counter options. |
|
| 1.1092(c)-4 |
Definitions. |
|
| 1.1092(d)-1 |
Definitions and special rules. |
|
| 1.1092(d)-2 |
Personal property. |
|
| 1.1201-1 |
Alternative tax. |
|
| 1.1202-0
|
Table of contents. |
|
| 1.1202-1 |
Deduction for capital gains. |
|
| 1.1202-2 |
Qualified small business stock; effect of redemptions. |
|
| 1.1211-1 |
Limitation on capital losses. |
|
| 1.1212-1 |
Capital loss carryovers and carrybacks. |
|
| 1.1221-1 |
Meaning of terms. |
|
| 1.1221-2 |
Hedging transactions. |
|
| 1.1221-2T |
Hedging transactions (temporary). |
|
| 1.1222-1 |
Other terms relating to capital gains and losses. |
|
| 1.1223-1 |
Determination of period for which capital assets are held. |
|
| 1.1223-3 |
Rules relating to the holding periods of partnership interests. |
|
| 1.1231-1 |
Gains and losses from the sale or exchange of certain property used in the trade or business. |
|
| 1.1231-2 |
Livestock held for draft, breeding, dairy, or sporting purposes. |
|
| 1.1232-1 |
Bonds and other evidences of indebtedness; scope of section. |
|
| 1.1232-2 |
Retirement. |
|
| 1.1232-3 |
Gain upon sale or exchange of obligations issued at a discount after December 31, 1954. |
|
| 1.1232-3A |
Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969. |
|
| 1.1232-4 |
Obligations with excess coupons detached. |
|
| 1.1233-1 |
Gains and losses from short sales. |
|
| 1.1233-2 |
Hedging transactions. |
|
| 1.1234-1 |
Options to buy or sell. |
|
| 1.1234-2 |
Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976. |
|
| 1.1234-3 |
Special rules for the treatment of grantors of certain options granted after September 1, 1976. |
|
| 1.1234-4 |
Hedging transactions. |
|
| 1.1235-1 |
Sale or exchange of patents. |
|
| 1.1235-2 |
Definition of terms. |
|
| 1.1236-1 |
Dealers in securities. |
|
| 1.1237-1 |
Real property subdivided for sale. |
|
| 1.1238-1 |
Amortization in excess of depreciation. |
|
| 1.1239-1 |
Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976. |
|
| 1.1239-2 |
Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976. |
|
| 1.1240-1 |
Capital gains treatment of certain termination payments. |
|
| 1.1241-1 |
Cancellation of lease or distributor's agreement. |
|
| 1.1242-1 |
Losses on small business investment company stock. |
|
| 1.1243-1 |
Loss of small business investment company. |
|
| 1.1244(a)-1 |
Loss on small business stock treated as ordinary loss. |
|
| 1.1244(b)-1 |
Annual limitation. |
|
| 1.1244(c)-1 |
Section 1244 stock defined. |
|
| 1.1244(c)-2 |
Small business corporation defined. |
|
| 1.1244(d)-1 |
Contributions of property having basis in excess of value. |
|
| 1.1244(d)-2 |
Increases in basis of section 1244 stock. |
|
| 1.1244(d)-3 |
Stock dividend, recapitalizations, changes in name, etc. |
|
| 1.1244(d)-4 |
Net operating loss deduction. |
|
| 1.1244(e)-1 |
Records to be kept. |
|
| 1.1245-1 |
General rule for treatment of gain from dispositions of certain depreciable property. |
|
| 1.1245-2 |
Definition of recomputed basis. |
|
| 1.1245-3 |
Definition of section 1245 property. |
|
| 1.1245-4 |
Exceptions and limitations. |
|
| 1.1245-5 |
Adjustments to basis. |
|
| 1.1245-6 |
Relation of section 1245 to other sections. |
|
| 1.1247-1 |
Election by foreign investment companies to distribute income currently. |
|
| 1.1247-2
|
Computation and distribution of taxable income. |
|
| 1.1247-3 |
Treatment of capital gains. |
|
| 1.1247-4 |
Election by foreign investment company with respect to foreign tax credit. |
|
| 1.1247-5 |
Information and recordkeeping requirements. |
|
| 1.1248-1 |
Treatment of gain from certain sales or exchanges of stock in certain foreign corporations. |
|
| 1.1248-2
|
Earnings and profits attributable to a block of stock in simple cases. |
|
| 1.1248-3 |
Earnings and profits attributable to stock in complex cases.
|
|
| 1.1248-4 |
Limitation on tax applicable to individuals. |
|
| 1.1248-5 |
Stock ownership requirements for less developed country corporations. |
|
| 1.1248-6 |
Sale or exchange of stock in certain domestic corporations. |
|
| 1.1248-7 |
Taxpayer to establish earnings and profits and foreign taxes. |
|
| 1.1249-1 |
Gain from certain sales or exchanges of patents, etc., to foreign corporations. |
|
| 1.1250-1 |
Gain from dispositions of certain depreciable realty. |
|
| 1.1250-2 |
Additional depreciation defined. |
|
| 1.1250-3 |
Exceptions and limitations. |
|
| 1.1250-4 |
Holding period. |
|
| 1.1250-5 |
Property with two or more elements. |
|
| 1.1251-1 |
General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income. |
|
| 1.1251-2 |
Excess deductions account. |
|
| 1.1251-3 |
Definitions relating to section 1251. |
|
| 1.1251-4 |
Exceptions and limitations. |
|
| 1.1252-1 |
General rule for treatment of gain from disposition of farm land. |
|
| 1.1252-2 |
Special rules. |
|
| 1.1254-0 |
Table of contents for section 1254 recapture rules. |
|
| 1.1254-1 |
Treatment of gain from disposition of natural resource recapture property. |
|
| 1.1254-2 |
Exceptions and limitations. |
|
| 1.1254-3 |
Section 1254 costs immediately after certain acquisitions. |
|
| 1.1254-4 |
Special rules for S corporations and their shareholders. |
|
| 1.1254-5 |
Special rules for partnerships and their partners. |
|
| 1.1254-6 |
Effective date of regulations. |
|
| 1.1256(e)-1
|
Identification of hedging transactions. |
|
| 1.1258-1 |
Netting rule for certain conversion transactions. |
|
| 1.1271-0 |
Original issue discount; effective date; table of contents. |
|
| 1.1271-1 |
Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments. |
|
| 1.1272-1 |
Current inclusion of OID in income. |
|
| 1.1272-2 |
Treatment of debt instruments purchased at a premium. |
|
| 1.1272-3 |
Election by a holder to treat all interest on a debt instrument as OID. |
|
| 1.1273-1 |
Definition of OID. |
|
| 1.1273-2 |
Determination of issue price and issue date. |
|
| 1.1274-1 |
Debt instruments to which section 1274 applies. |
|
| 1.1274-2 |
Issue price of debt instruments to which section 1274 applies. |
|
| 1.1274-3 |
Potentially abusive situations defined. |
|
| 1.1274-4 |
Test rate. |
|
| 1.1274-5 |
Assumptions. |
|
| 1.1274A-1 |
Special rules for certain transactions where stated principal amount does not exceed $2,800,000. |
|
| 1.1275-1 |
Definitions. |
|
| 1.1275-2 |
Special rules relating to debt instruments. |
|
| 1.1275-3 |
OID information reporting requirements. |
|
| 1.1275-4 |
Contingent payment debt instruments. |
|
| 1.1275-5 |
Variable rate debt instruments. |
|
| 1.1275-6 |
Integration of qualifying debt instruments. |
|
| 1.1275-7 |
Inflation-indexed debt instruments. |
|
| 1.1286-1 |
Tax treatment of certain stripped bonds and stripped coupons. |
|
| 1.1286-2 |
Stripped inflation-indexed debt instruments. |
|
| 1.1287-1 |
Denial of capital gains treatment for gains on registration-required obligations not in registered form. |
|
| 1.1291-0 |
Treatment of shareholders of certain passive foreign investment companies; table of contents. |
|
| 1.1291-1 |
Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.
|
|
| 1.1291-9 |
Deemed dividend election. |
|
| 1.1291-9T |
Deemed dividend election (temporary). |
|
| 1.1291-10 |
Deemed sale election. |
|
| 1.1293-0 |
Table of contents. |
|
| 1.1293-1 |
Current taxation of income from qualified electing funds. |
|
| 1.1294-0 |
Table of contents. |
|
| 1.1294-1T |
Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary). |
|
| 1.1295-0 |
Table of contents. |
|
| 1.1295-1 |
Qualified electing funds. |
|
| 1.1295-3 |
Retroactive elections. |
|
| 1.1296-1 |
Mark to market election for marketable stock. |
|
| 1.1296-2 |
Definition of marketable stock. |
|
| 1.1297-0 |
Table of contents. |
|
| 1.1297-0T
|
Table of contents (temporary). |
|
| 1.1297-3T |
Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC (temporary). |
|
| 1.1297-3 |
Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC. |
|
| 1.1297-3T |
Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC (temporary). |
|
| 1.1298-0 |
Table of contents. |
|
| 1.1298-3
|
Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC. |
|
| 1.1298-0T |
Table of contents (temporary). |
|
| 1.1298-3T |
Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC (temporary). |
|
| 1.1298-3 |
Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC. |
|
| 1.1298-3T |
Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC (temporary). |
|
| 1.1301-1 |
Averaging of farm income. |
|
| 1.1311(a)-1 |
Introduction. |
|
| 1.1311(a)-2 |
Purpose and scope of section 1311. |
|
| 1.1311(b)-1 |
Maintenance of an inconsistent position. |
|
| 1.1311(b)-2 |
Correction not barred at time of erroneous action. |
|
| 1.1311(b)-3 |
Existence of relationship in case of adjustment by way of deficiency assessment. |
|
| 1.1312-1 |
Double inclusion of an item of gross income. |
|
| 1.1312-2 |
Double allowance of a deduction or credit. |
|
| 1.1312-3 |
Double exclusion of an item of gross income. |
|
| 1.1312-4 |
Double disallowance of a deduction or credit. |
|
| 1.1312-5 |
Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs. |
|
| 1.1312-6 |
Correlative deductions and credits for certain related corporations. |
|
| 1.1312-7 |
Basis of property after erroneous treatment of a prior transaction. |
|
| 1.1312-8 |
Law applicable in determination of error. |
|
| 1.1313(a)-1 |
Decision by Tax Court or other court as a determination. |
|
| 1.1313(a)-2 |
Closing agreement as a determination. |
|
| 1.1313(a)-3 |
Final disposition of claim for refund as a determination. |
|
| 1.1313(a)-4 |
Agreement pursuant to section 1313(a)(4) as a determination. |
|
| 1.1313(c)-1 |
Related taxpayer. |
|
| 1.1314(a)-1 |
Ascertainment of amount of adjustment in year of error. |
|
| 1.1314(a)-2
|
Adjustment to other barred taxable years. |
|
| 1.1314(b)-1 |
Method of adjustment. |
|
| 1.1314(c)-1 |
Adjustment unaffected by other items. |
|
| 1.1321-1 |
Involuntary liquidation of lifo inventories. |
|
| 1.1321-2 |
Liquidation and replacement of lifo inventories by acquiring corporations. |
|
| 1.1331-1 |
Recoveries in respect of war losses. |
|
| 1.1332-1 |
Inclusion in gross income of war loss recoveries. |
|
| 1.1333-1 |
Tax adjustment measured by prior benefits. |
|
| 1.1334-1 |
Restoration of value of investments. |
|
| 1.1335-1 |
Elective method; time and manner of making election and effect thereof. |
|
| 1.1336-1 |
Basis of recovered property. |
|
| 1.1337-1 |
Determination of tax benefits from allowable deductions. |
|
| 1.1341-1 |
Restoration of amounts received or accrued under claim of right. |
|
| 1.1342-1 |
Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date. |
|
| 1.1346-1 |
Recovery of unconstitutional taxes. |
|
| 1.1347-1 |
Tax on certain amounts received from the United States. |
|
| 1.1348-1 |
Fifty-percent maximum tax on earned income. |
|
| 1.1348-2 |
Computation of the fifty-percent maximum tax on earned income. |
|
| 1.1348-3 |
Definitions. |
|
| 1.1361-0 |
Table of contents. |
|
| 1.1361-1 |
S corporation defined. |
|
| 1.1361-2 |
Definitions relating to S corporation subsidiaries. |
|
| 1.1361-3 |
QSub election. |
|
| 1.1361-4 |
Effect of QSub election.
|
|
| 1.1361-5 |
Termination of QSub election. |
|
| 1.1361-6 |
Effective date. |
|
| 1.1362-0 |
Table of contents. |
|
| 1.1362-1 |
Election to be an S corporation. |
|
| 1.1362-2 |
Termination of election. |
|
| 1.1362-3 |
Treatment of S termination year. |
|
| 1.1362-4 |
Inadvertent terminations. |
|
| 1.1362-5 |
Election after termination. |
|
| 1.1362-6 |
Elections and consents. |
|
| 1.1362-7 |
Effective dates. |
|
| 1.1362-8 |
Dividends received from affiliated subsidiaries. |
|
| 1.1363-1 |
Effect of election on corporation. |
|
| 1.1363-2 |
Recapture of LIFO benefits. |
|
| 1.1366-0 |
Table of contents. |
|
| 1.1366-1 |
Shareholder's share of items of an S corporation. |
|
| 1.1366-2 |
Limitations on deduction of passthrough items of an S corporation to its shareholders. |
|
| 1.1366-3 |
Treatment of family groups. |
|
| 1.1366-4 |
Special rules limiting the passthrough of certain items of an S corporation to its shareholders. |
|
| 1.1366-5 |
Effective date. |
|
| 1.1367-0 |
Table of contents. |
|
| 1.1367-1 |
Adjustments to basis of shareholder's stock in an S corporation. |
|
| 1.1367-2 |
Adjustments to basis of indebtedness to shareholder. |
|
| 1.1367-3 |
Effective date and transition rule. |
|
| 1.1368-0
|
Table of contents. |
|
| 1.1368-1 |
Distributions by S corporations. |
|
| 1.1368-2 |
Accumulated adjustments account (AAA). |
|
| 1.1368-3 |
Examples. |
|
| 1.1368-4 |
Effective date and transition rule. |
|
| 1.1374-0 |
Table of contents. |
|
| 1.1374-1 |
General rules and definitions. |
|
| 1.1374-2 |
Net recognized built-in gain. |
|
| 1.1374-3 |
Net unrealized built-in gain. |
|
| 1.1374-4 |
Recognized built-in gain or loss. |
|
| 1.1374-5 |
Loss carryforwards. |
|
| 1.1374-6 |
Credits and credit carryforwards. |
|
| 1.1374-7 |
Inventory. |
|
| 1.1374-8 |
Section 1374(d)(8) transactions. |
|
| 1.1374-9 |
Anti-stuffing rule. |
|
| 1.1374-10 |
Effective date and additional rules. |
|
| 1.1375-1 |
Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts. |
|
| 1.1377-0 |
Table of contents. |
|
| 1.1377-1 |
Pro rata share. |
|
| 1.1377-2 |
Post-termination transition period. |
|
| 1.1377-3 |
Effective dates. |
|
| 1.1378-1 |
Taxable year of S corporation. |
|
| 1.1374-1A |
Tax imposed on certain capital gains. |
|
| 1.1381-1 |
Organizations to which part applies. |
|
| 1.1381-2 |
Tax on certain farmers' cooperatives. |
|
| 1.1382-1 |
Taxable income of cooperatives; gross income. |
|
| 1.1382-2 |
Taxable income of cooperatives; treatment of patronage dividends. |
|
| 1.1382-3 |
Taxable income of cooperatives; special deductions for exempt farmers' cooperatives. |
|
| 1.1382-4 |
Taxable income of cooperatives; payment period for each taxable year. |
|
| 1.1382-5 |
Taxable income of cooperatives; products marketed under pooling arrangements. |
|
| 1.1382-6 |
Taxable income of cooperatives; treatment of earnings received after patronage occurred. |
|
| 1.1382-7 |
Special rules applicable to cooperative associations exempt from tax before January 1, 1952. |
|
| 1.1383-1 |
Computation of tax where cooperative redeems nonqualified written notices of allocation. |
|
| 1.1385-1 |
Amounts includible in patron's gross income. |
|
| 1.1388-1 |
Definitions and special rules. |
|
| 1.1394-0 |
Table of contents. |
|
| 1.1394-1 |
Enterprise zone facility bonds. |
|
| 1.1396-1 |
Qualified zone employees. |
|
| 1.1397E-1
|
Qualified zone academy bonds.
|
|
| 1.1398-1 |
Treatment of passive activity losses and passive activity credits in individuals' title 11 cases. |
|
| 1.1398-2 |
Treatment of section 465 losses in individuals' title 11 cases. |
|
| 1.1398-3 |
Treatment of section 121 exclusion in individuals' title 11 cases. |
|
| 1.1400L(b)-1 |
Additional first year depreciation deduction for qualified New York Liberty Zone property. |