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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 3, 2008
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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Period for computation of taxable income. |
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Election of taxable year consisting of 52-53 weeks. |
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Taxable year of a personal service corporation. |
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Change of annual accounting period. |
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Returns for periods of less than 12 months. |
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Table of contents (temporary). |
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Election to use a taxable year other than the required taxable year (temporary). |
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Tiered structure (temporary). |
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Manner and time of making section 444 election (temporary). |
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General rule for methods of accounting. |
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Method of accounting for interest. |
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Notional principal contracts. |
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Limitation on the use of the cash receipts and disbursements method of accounting. |
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Limitation on the use of the cash receipts and disbursements method of accounting (temporary). |
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Nonaccrual of certain amounts by service providers. |
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General rule for taxable year of inclusion. |
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Constructive receipt of income. |
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Accounting for redemption of trading stamps and coupons. |
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Advance payments for goods and long-term contracts. |
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Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage. |
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Election relating to livestock sold on account of drought. |
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Purchaser evidences of indebtedness payable on demand or readily tradable. |
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Sale of real property involving deferred periodic payments. |
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Sale of real property treated on installment method. |
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Deferred payment sale of real property not on installment method. |
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Gain or loss on disposition of installment obligations. |
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Installment obligations received from a liquidating corporation. |
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Allocation of unrecaptured section 1250 gain reported on the installment method. |
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Installment method of reporting income by dealers on personal property. |
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Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986. |
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Requirements for adoption of or change to installment method by dealers in personal property. |
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Obligations issued at discount. |
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Treatment of prepaid subscription income. |
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Scope of election under section 455. |
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Cessation of taxpayer's liability. |
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Definitions and other rules. |
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Time and manner of making election. |
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Treatment of prepaid dues income. |
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Scope of election under section 456. |
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Cessation of liability or existence. |
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Definitions and other rules. |
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Time and manner of making election. |
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General overviews of section 457. |
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General introduction to eligible plans. |
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Annual deferrals, deferral limitations, and deferral agreements under eligible plans. |
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Individual limitation for combined annual deferrals under multiple eligible plans |
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Timing of distributions under eligible plans. |
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Taxation of Distributions Under Eligible Plans. |
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Funding rules for eligible plans. |
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Effect on eligible plans when not administered in accordance with eligibility requirements. |
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Miscellaneous provisions. |
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Tax treatment of participants if plan is not an eligible plan. |
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Exclusion for certain returned magazines, paperbacks, or records. |
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Manner of and time for making election. |
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Outline of regulations under section 460. |
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Long-term manufacturing contracts. |
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Long-term construction contracts. |
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Methods of accounting for long-term contracts. |
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General rule for taxable year of deduction. |
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Prepaid interest.--[Reserved] |
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Recurring item exception. |
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Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund. |
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Aggregation of certain activities (temporary). |
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General rules; interest other than that of a creditor. |
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Treatment of amounts borrowed from certain persons and amounts protected against loss. |
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Qualified nonrecourse financing. |
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Method of accounting for the redemption cost of qualified discount coupons. |
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Special protective election for certain taxpayers. |
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Manner of and time for making election under section 466. |
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Manner of and time for making election under section 373(c) of the Revenue Act of 1978. |
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Treatment of lessors and lessees generally. |
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Rent accrual for section 467 rental agreements without adequate interest. |
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Disqualified leasebacks and long-term agreements. |
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Section 467 rental agreements with variable interest. |
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Section 467 rental agreements with contingent payments.--[Reserved] |
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Section 467 recapture and other rules relating to dispositions and modifications. |
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Automatic consent to change to constant rental accrual for certain rental agreements. |
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Effective dates and automatic method changes for certain agreements. |
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Nuclear decommissioning costs; table of contents. |
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Nuclear decommissioning costs; general rules (temporary). |
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Treatment of electing taxpayer (temporary). |
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Ruling amount (temporary). |
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Treatment of nuclear decommissioning fund (temporary). |
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Nuclear decommissioning fund qualification requirements; prohibitions against self-dealing; disqualification of nuclear decommissioning fund; termination of fund upon substantial completion of decommissioning (temporary). |
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Disposition of an interest in a nuclear power plant (temporary). |
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Manner of and time for making election (temporary). |
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Special transfers to qualified funds pursuant to section 468A(f) (temporary). |
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Effective/applicability date and transitional rules (temporary). |
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Designated settlement funds. |
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Qualified settlement funds. |
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Taxation of qualified settlement funds and related administrative requirements. |
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Rules applicable to the transferor. |
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Taxability of distributions to claimants. |
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Effective dates and transition rules applicable to qualified settlement funds. |
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Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3). |
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Contingent-at-closing escrows.--[Reserved] |
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Disputed ownership funds. |
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General rules (temporary). |
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Passive activity loss (temporary). |
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Passive activity credit (temporary). |
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Definition of activity (temporary). |
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Material participation (temporary). |
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Treatment of losses upon certain dispositions.--[Reserved] |
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Treatment of self-charged items of interest income and deduction. |
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Application of section 469 to trust, estates, and their beneficiaries.--[Reserved] |
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Rules for certain rental real estate activities. |
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Application of section 469 to publicly traded partnerships. |
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Effective date and transition rules. |
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Valuation of inventories. |
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Inventories at cost or market, whichever is lower. |
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Inventories by dealers in securities. |
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Inventories of livestock raisers and other farmers. |
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Inventories of miners and manufacturers. |
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Inventories of retail merchants. |
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Inventories of acquiring corporations. |
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Applicability of long-term contract methods. |
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Inventories of manufacturers. |
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Last-in, first-out inventories. |
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Requirements incident to adoption and use of LIFO inventory method. |
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Time and manner of making election. |
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Adjustments to be made by taxpayer. |
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Change from LIFO inventory method. |
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Inventories of acquiring corporations. |
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Dollar-value method of pricing LIFO inventories. |
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Acquisition by a dealer of a security with a substituted basis. |
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Scope of exemptions from mark-to-market requirement. |
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Exemptions--identification requirements. |
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Exemptions--transitional issues. |
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Definitions--dealer in securities. |
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Character of gain or loss. |
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Adjustments attributable to pre-1954 years where change was not initiated by taxpayer. |
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Adjustments taken into account with consent. |
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Outline of regulations under section 482. |
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Outline of regulations under section 482. |
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Allocation of income and deductions among taxpayers. |
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Allocation of income and deductions among taxpayers (temporary). |
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Determination of taxable income in specific situations. |
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Determination of taxable income in specific situations (temporary). |
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Methods to determine taxable income in connection with a transfer of tangible property. |
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Methods to determine taxable income in connection with a transfer of intangible property. |
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Methods to determine taxable income in connection with a transfer of intangible property (temporary). |
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Comparable profits method. |
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Profit split method (temporary). |
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Examples of the best method rule. |
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Examples of the best method rule (temporary). |
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Methods to determine taxable income in connection with a controlled services transaction (temporary). |
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Interest on certain deferred payments. |
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Test rate of interest applicable to a contract. |
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Allocation of income and deductions among taxpayers. |
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Determination of taxable income in specific situations. |
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February 27, 2007< !-- #EndDate -- >-->
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