Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 1--INCOME TAXES
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| 1.1551-1 |
Disallowance of surtax exemption and accumulated earnings credit. |
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| 1.1552-1 |
Earnings and profits. |
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| 1.1561-0 |
Effective date. |
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| 1.1561-1 |
Limitations on certain multiple tax benefits in the case of certain controlled corporations. |
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| 1.1561-2 |
Determination of amount of tax benefits. |
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| 1.1561-3 |
Apportionment of surtax exemption. |
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| 1.1562-0 |
Effective date. |
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| 1.1562-1 |
Privilege of controlled group to elect multiple surtax exemptions. |
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| 1.1562-2 |
Termination of election. |
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| 1.1562-3 |
Consents to election and termination. |
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| 1.1562-4 |
Election after termination. |
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| 1.1562-5 |
Continuing and successor controlled groups. |
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| 1.1562-6 |
Election for short taxable years. |
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| 1.1562-7 |
Extension of statutory periods of limitation. |
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| 1.1563-1 |
Definition of controlled group of corporations and component members. |
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| 1.1563-2 |
Excluded stock. |
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| 1.1563-3 |
Rules for determining stock ownership. |
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| 1.1563-4 |
Franchised corporations. |
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| 1.1564-1 |
Limitations on additional benefits for members of controlled groups. |
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| 1.6001-1 |
Records. |
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| 1.6001-2 |
Returns. |
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| 1.6011-1 |
General requirement of return, statement, or list. |
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| 1.6011-2 |
Returns, etc., of DISC's and former DISC's. |
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| 1.6011-3 |
Requirement of statement from payees of certain gambling winnings. |
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| 1.6011-4 |
Requirement of statement disclosing participation in certain transactions by taxpayers. |
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| 1.6012-1 |
Individuals required to make returns of income. |
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| 1.6012-2 |
Corporations required to make returns of income. |
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| 1.6012-3 |
Returns by fiduciaries. |
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| 1.6012-4 |
Miscellaneous returns. |
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| 1.6012-5 |
Composite return in lieu of specified form. |
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| 1.6012-6 |
Returns by political organizations. |
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| 1.6013-1 |
Joint returns. |
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| 1.6013-2 |
Joint return after filing separate return. |
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| 1.6013-3 |
Treatment of joint return after death of either spouse. |
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| 1.6013-4 |
Applicable rules. |
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| 1.6013-6 |
Election to treat nonresident alien individual as resident of the United States. |
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| 1.6013-7 |
Joint return for year in which nonresident alien becomes resident of the United States. |
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| 1.6014-1 |
Tax not computed by taxpayer for taxable years beginning before January 1, 1970. |
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| 1.6014-2 |
Tax not computed by taxpayer for taxable years beginning after December 31, 1969. |
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| 1.6015-0 |
Table of contents. |
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| 1.6015-1 |
Relief from joint and several liability on a joint return. |
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| 1.6015-2 |
Relief from liability applicable to all qualifying joint filers. |
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| 1.6015-3 |
Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household. |
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| 1.6015-4 |
Equitable relief. |
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| 1.6015-5 |
Time and manner for requesting relief. |
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| 1.6015-6 |
Nonrequesting spouse's notice and opportunity to participate in administrative proceedings. |
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| 1.6015-7 |
Tax Court review. |
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| 1.6015-8 |
Applicable liabilities. |
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| 1.6015-9 |
Effective date. |
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| 1.6015(a)-1 |
Declaration of estimated income tax by individuals. |
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| 1.6015(b)-1 |
Joint declaration by husband and wife. |
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| 1.6015(c)-1 |
Definition of estimated tax. |
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| 1.6015(d)-1 |
Contents of declaration of estimated tax. |
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| 1.6015(e)-1 |
Amendment of declaration. |
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| 1.6015(f)-1 |
Return as declaration or amendment. |
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| 1.6015(g)-1 |
Short taxable years of individuals. |
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| 1.6015(h)-1 |
Estates and trusts. |
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| 1.6015(i)-1 |
Nonresident alien individuals. |
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| 1.6015(j)-1 |
Applicability. |
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| 1.6016-1 |
Declarations of estimated income tax by corporations. |
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| 1.6016-2 |
Contents of declaration of estimated tax. |
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| 1.6016-3 |
Amendment of declaration. |
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| 1.6016-4 |
Short taxable year. |
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| 1.6017-1 |
Self-employment tax returns. |
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| 1.6031(a)-1 |
Return of partnership income. |
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| 1.6031(a)-1T |
Return of partnership income (temporary). |
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| 1.6031(b)-1T |
Statements to partners (temporary). |
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| 1.6031(c)-1T |
Nominee reporting of partnership information (temporary). |
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| 1.6032-1 |
Returns of banks with respect to common trust funds. |
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| 1.6033-1 |
Returns by exempt organizations; taxable years beginning before January 1, 1970. |
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| 1.6033-2 |
Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980). |
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| 1.6033-3 |
Additional provisions relating to private foundations. |
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| 1.6034-1 |
Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c). |
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| 1.6035-1 |
Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning after September 3, 1982. |
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| 1.6035-2 |
Returns of U.S. officers and directors of foreign personal holding companies for taxable years beginning before September 4, 1982. |
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| 1.6035-3 |
Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982. |
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| 1.6036-1 |
Notice of qualification as executor or receiver. |
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| 1.6037-1 |
Return of electing small business corporation. |
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| 1.6038-1 |
Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
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| 1.6038-2 |
Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962. |
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| 1.6038-3 |
Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs). |
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| 1.6038A-0 |
Table of contents. |
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| 1.6038A-1 |
General requirements and definitions. |
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| 1.6038A-2 |
Requirement of return. |
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| 1.6038A-2T |
Requirement of return (temporary). |
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| 1.6038A-3 |
Record maintenance. |
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| 1.6038A-4 |
Monetary penalty. |
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| 1.6038A-5 |
Authorization of agent. |
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| 1.6038A-6 |
Failure to furnish information. |
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| 1.6038A-7 |
Noncompliance. |
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| 1.6038B-1 |
Reporting of certain transfers to foreign corporations.
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| 1.6038B-1T
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Reporting of certain transactions to foreign corporations (temporary). |
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| 1.6038B-2 |
Reporting of certain transfers to foreign partnerships.
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| 1.6039-1 |
Information returns required of corporations with respect to certain stock option transactions occurring on or after January 1, 1964. |
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| 1.6039-2 |
Statements to persons with respect to whom information is furnished. |
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| 1.6041-1 |
Return of information as to payments of $600 or more.
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| 1.6041-2 |
Return of information as to payments to employees. |
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| 1.6041-3 |
Payments for which no return of information is required under section 6041.
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| 1.6041-4 |
Foreign-related items and other exceptions.
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| 1.6041-5 |
Information as to actual owner. |
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| 1.6041-6 |
Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
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| 1.6041-7 |
Magnetic media requirement. |
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| 1.6041-8 |
Cross-reference to penalties. |
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| 1.6041A-1 |
Returns regarding payments of remuneration for services and certain direct sales.
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| 1.6042-1 |
Return of information as to dividends paid in calendar years before 1963. |
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| 1.6042-2 |
Returns of information as to dividends paid.
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| 1.6042-3 |
Dividends subject to reporting.
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| 1.6042-4 |
Statements to recipients of dividend payments. |
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| 1.6043-1 |
Return regarding corporate dissolution or liquidation. |
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| 1.6043-2 |
Return of information respecting distributions in liquidation.
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| 1.6043-3 |
Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a). |
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| 1.6043-4T |
Information returns relating to certain acquisitions of control and changes in capital structure (temporary). |
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| 1.6044-1 |
Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963. |
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| 1.6044-2 |
Returns of information as to payments of patronage dividends. |
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| 1.6044-3 |
Amounts subject to reporting. |
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| 1.6044-4 |
Exemption for certain consumer cooperatives. |
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| 1.6044-5 |
Statements to recipients of patronage dividends. |
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| 1.6045-1 |
Returns of information of brokers and barter exchanges.
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| 1.6045-1T |
Returns of information of brokers and barter exchanges (temporary).
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| 1.6045-2 |
Furnishing statement required with respect to certain substitute payments.
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| 1.6045-2T |
Furnishing statement required with respect to certain substitute payments (temporary).
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| 1.6045-3T |
Information reporting for an acquisition of control or a substantial change in capital structure (temporary).
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| 1.6045-4 |
Information reporting on real estate transactions with dates of closing on or after January 1, 1991. |
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| 1.6046-1 |
Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, on or after January 1, 1963. |
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| 1.6046A-1 |
Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially.
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| 1.6046-2 |
Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963. |
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| 1.6046-3 |
Returns as to formation or reorganization of foreign corporations prior to September 15, 1960. |
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| 1.6047-1 |
Information to be furnished with regard to employee retirement plan covering an owner-employee. |
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| 1.6049-1 |
Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983. |
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| 1.6049-2 |
Interest and original issue discount subject to reporting in calendar years before 1983. |
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| 1.6049-3 |
Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983. |
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| 1.6049-4 |
Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
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| 1.6049-5 |
Interest and original issue discount subject to reporting after December 31, 1982.
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| 1.6049-5T |
Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary). |
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| 1.6049-6 |
Statements to recipients of interest payments and holders of obligations for attributed original issue discount. |
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| 1.6049-7 |
Returns of information with respect to REMIC regular interests and collateralized debt obligations. |
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| 1.6049-7T |
Market discount fraction reported with other financial information with respect to REMICs and collateralized debt obligations (temporary). |
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| 1.6049-8 |
Interest and original issue discount paid to residents of Canada. |
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| 1.6050A-1 |
Reporting requirements of certain fishing boat operators. |
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| 1.6050B-1 |
Information returns by person making unemployment compensation payments. |
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| 1.6050D-1 |
Information returns relating to energy grants and financing. |
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| 1.6050E-1 |
Reporting of State and local income tax refunds. |
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| 1.6050H-0 |
Table of contents. |
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| 1.6050H-1 |
Information reporting of mortgage interest received in a trade or business from an individual. |
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| 1.6050H-1T |
Information reporting of mortgage interest received in a trade or business from individuals after 1985 and before 1988 (temporary). |
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| 1.6050H-2 |
Time, form, and manner of reporting interest received on qualified mortgage. |
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| 1.6050I-0 |
Table of contents. |
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| 1.6050I-1 |
Returns relating to cash in excess of $10,000 received in a trade or business.
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| 1.6050I-2 |
Returns relating to cash in excess of $10,000 received as bail by court clerks. |
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| 1.6050J-1T |
Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary). |
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| 1.6050K-1 |
Returns relating to sales or exchanges of certain partnership interests. |
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| 1.6050L-1 |
Information return by donees relating to certain dispositions of donated property. |
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| 1.6050M-1 |
Information returns relating to persons receiving contracts from certain Federal executive agencies. |
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| 1.6050N-1 |
Statements to recipients of royalties paid after December 31, 1986.
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|
| 1.6050P-0 |
Table of contents. |
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| 1.6050P-1 |
Information reporting for discharges of indebtedness by certain financial entities. |
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| 1.6050S-0 |
Table of contents.
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|
| 1.6050S-1 |
Information reporting for qualified tuition and related expenses. |
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| 1.6050S-2 |
Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses. |
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| 1.6050S-3 |
Information reporting for payments of interest on qualified education loans. |
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| 1.6050S-4 |
Information reporting for payments of interest on qualified education loans. |
|
| 1.6052-1 |
Information returns regarding payment of wages in the form of group-term life insurance. |
|
| 1.6052-2 |
Statements to be furnished employees with respect to wages paid in the form of group-term life insurance. |
|
| 1.6060-1 |
Reporting requirements for income tax return preparers. |
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| 1.6061-1 |
Signing of returns and other documents by individuals. |
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| 1.6062-1 |
Signing of returns, statements, and other documents made by corporations. |
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| 1.6063-1 |
Signing of returns, statements, and other documents made by partnerships. |
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| 1.6065-1 |
Verification of returns. |
|
| 1.6071-1 |
Time for filing returns and other documents. |
|
| 1.6072-1 |
Time for filing returns of individuals, estates, and trusts.
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|
| 1.6072-2 |
Time for filing returns of corporations. |
|
| 1.6072-3 |
Income tax due dates postponed in case of China Trade Act corporations. |
|
| 1.6072-4 |
Time for filing other returns of income. |
|
| 1.6073-1 |
Time and place for filing declarations of estimated income tax by individuals. |
|
| 1.6073-2 |
Fiscal years. |
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| 1.6073-3 |
Short taxable years. |
|
| 1.6073-4 |
Extension of time for filing declarations by individuals. |
|
| 1.6074-1 |
Time and place for filing declarations of estimated income tax by corporations. |
|
| 1.6074-2 |
Time for filing declarations by corporations in case of a short taxable year. |
|
| 1.6074-3 |
Extension of time for filing declarations by corporations. |
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| 1.6081-1 |
Extension of time for filing returns. |
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| 1.6081-2 |
Automatic extension of time to file partnership return of income. |
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| 1.6081-3 |
Automatic extension of time for filing corporation income tax returns. |
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| 1.6081-4 |
Automatic extension of time for filing individual income tax returns. |
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| 1.6081-5 |
Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents. |
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| 1.6081-6 |
Automatic extension of time to file trust income tax return. |
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| 1.6081-7 |
Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. |
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| 1.6081-8T |
Automatic extension of time to file certain information returns (temporary). |
|
| 1.6081-9T |
Automatic extension of time to file exempt organization returns (temporary). |
|
| 1.6091-1 |
Place for filing returns or other documents. |
|
| 1.6091-2 |
Place for filing income tax returns. |
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| 1.6091-3 |
Income tax returns required to be filed with Director of International Operations. |
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| 1.6091-4 |
Exceptional cases. |
|
| 1.6102-1 |
Computations on returns or other documents. |
|
| 1.6107-1 |
Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or record. |
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| 1.6107-2 |
Form and manner of furnishing copy of return and retaining copy or record. |
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| 1.6109-1 |
Identifying numbers. |
|
| 1.6109-2 |
Income tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 1999.
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|
| 1.6115-1 |
Disclosure requirements for quid pro quo contributions. |
|
| 1.6109-2A |
Furnishing identifying number of income tax return preparer.
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|
| 1.6151-1 |
Time and place for paying tax shown on returns. |
|
| 1.6153-1 |
Payment of estimated tax by individuals. |
|
| 1.6153-2 |
Fiscal years. |
|
| 1.6153-3 |
Short taxable years. |
|
| 1.6153-4 |
Extension of time for paying the estimated tax. |
|
| 1.6154-1 |
Payment of estimated tax by corporations. |
|
| 1.6154-2 |
Short taxable years. |
|
| 1.6154-3 |
Extension of time for paying estimated tax. |
|
| 1.6154-4 |
Use of Government depositaries. |
|
| 1.6154-5 |
Definition of estimated tax. |
|
| 1.6161-1 |
Extension of time for paying tax or deficiency. |
|
| 1.6162-1 |
Extension of time for payment of tax on gain attributable to liquidation of personal holding companies. |
|
| 1.6164-1 |
Extensions of time for payment of taxes by corporations expecting carrybacks. |
|
| 1.6164-2 |
Amount of tax the time for payment of which may be extended. |
|
| 1.6164-3 |
Computation of the amount of reduction of the tax previously determined. |
|
| 1.6164-4 |
Payment of remainder of tax where extension relates to only part of the tax. |
|
| 1.6164-5 |
Period of extension. |
|
| 1.6164-6 |
Revised statements. |
|
| 1.6164-7 |
Termination by district director. |
|
| 1.6164-8 |
Payments on termination. |
|
| 1.6164-9 |
Cross references. |
|
| 1.6165-1 |
Bonds where time to pay the tax or deficiency has been extended. |
|
| 1.6302-1 |
Use of Government depositaries in connection with corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
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|
| 1.6302-2 |
Use of Government depositaries for payment of tax withheld on nonresident aliens and foreign corporations.
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|
| 1.6302-3 |
Use of Government depositaries in connection with estimated taxes of certain trusts.
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|
| 1.6302-4 |
Use of financial institutions in connection with income taxes; voluntary payments by electronic funds transfer. |
|
| 1.6361-1 |
Collection and administration of qualified State individual income taxes. |
|
| 1.6411-1 |
Tentative carryback adjustments. |
|
| 1.6411-2 |
Computation of tentative carryback adjustment. |
|
| 1.6411-3 |
Allowance of adjustments. |
|
| 1.6411-4 |
Consolidated groups. |
|
| 1.6414-1 |
Credit or refund of tax withheld on nonresident aliens and foreign corporations. |
|
| 1.6425-1 |
Adjustment of overpayment of estimated income tax by corporation. |
|
| 1.6425-2 |
Computation of adjustment of overpayment of estimated tax. |
|
| 1.6425-3 |
Allowance of adjustments. |
|
| 1.6654-1 |
Addition to the tax in the case of an individual. |
|
| 1.6654-2 |
Exceptions to imposition of the addition to the tax in the case of individuals. |
|
| 1.6654-3 |
Short taxable years of individuals. |
|
| 1.6654-4 |
Waiver of penalty for underpayment of 1971 estimated tax by an individual. |
|
| 1.6654-5 |
Applicability. |
|
| 1.6655-1 |
Addition to the tax in the case of a corporation. |
|
| 1.6655-2 |
Exceptions to imposition of the addition to the tax in the case of corporations. |
|
| 1.6655-2T |
Safe harbor for certain installments of tax due before July 1, 1987 (temporary). |
|
| 1.6655-3 |
Short taxable years in the case of corporations. |
|
| 1.6655-5 |
Addition to tax on account of excessive adjustment under section 6425. |
|
| 1.6655-7 |
Special rules for estimating the corporate alternative minimum tax book income adjustment under the annualization exception. |
|
| 1.6655(e)-1 |
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993. |
|
| 1.6661-1 |
Addition to tax in the case of a substantial understatement of tax liability. |
|
| 1.6661-2 |
Computation of penalty; meaning of terms. |
|
| 1.6661-3 |
Substantial authority. |
|
| 1.6661-4 |
Disclosure of certain information. |
|
| 1.6661-5 |
Items relating to tax shelters. |
|
| 1.6661-6 |
Waiver of penalty. |
|
| 1.6662-0 |
Table of contents. |
|
| 1.6662-1 |
Overview of the accuracy-related penalty. |
|
| 1.6662-2 |
Accuracy-related penalty. |
|
| 1.6662-3 |
Negligence or disregard of rules or regulations.
|
|
| 1.6662-4 |
Substantial understatement of income tax. |
|
| 1.6662-5 |
Substantial and gross valuation misstatements under chapter 1. |
|
| 1.6662-5T |
Substantial and gross valuation misstatements under chapter 1 (temporary). |
|
| 1.6662-6 |
Transactions between persons described in section 482 and net section 482 transfer price adjustments. |
|
| 1.6662-7 |
Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty. |
|
| 1.6664-0 |
Table of contents. |
|
| 1.6664-1 |
Accuracy-related and fraud penalties; definitions and special rules. |
|
| 1.6664-2 |
Underpayment. |
|
| 1.6664-3 |
Ordering rules for determining the total amount of penalties imposed. |
|
| 1.6664-4 |
Reasonable cause and good faith exception to section 6662 penalties. |
|
| 1.6664-4T |
Reasonable cause and good faith exception to section 6662 penalties. |
|
| 1.6694-0 |
Table of contents. |
|
| 1.6694-1 |
Section 6694 penalties applicable to income tax return preparer. |
|
| 1.6694-2 |
Penalty for understatement due to an unrealistic position. |
|
| 1.6694-3 |
Penalty for understatement due to willful, reckless, or intentional conduct. |
|
| 1.6694-4 |
Extension of period of collection where preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. |
|
| 1.6695-1 |
Other assessable penalties with respect to the preparation of income tax returns for other persons. |
|
| 1.6695-2 |
Preparer due diligence requirements for determining earned income credit eligibility. |
|
| 1.6696-1 |
Claims for credit or refund by income tax return preparers. |
|
| 1.6709-1T |
Penalties with respect to mortgage credit certificates (temporary). |
|
| 1.6851-1 |
Termination assessments of income tax. |
|
| 1.6851-2 |
Certificates of compliance with income tax laws by departing aliens. |
|
| 1.6851-3 |
Furnishing of bond to insure payment; cross reference. |
|
| 1.7476-1 |
Interested parties. |
|
| 1.7476-2 |
Notice to interested parties. |
|
| 1.7476-3 |
Notice of determination. |
|
| 1.7519-0T |
Table of contents (temporary). |
|
| 1.7519-1T |
Required payments for entities electing not to have required year (temporary). |
|
| 1.7519-2T |
Required payments--procedures and administration (temporary). |
|
| 1.7519-3T |
Effective date (temporary). |
|
| 1.7520-1 |
Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests. |
|
| 1.7520-2 |
Valuation of charitable interests. |
|
| 1.7520-3 |
Limitation on the application of section 7520. |
|
| 1.7520-4 |
Transitional rules. |
|
| 1.7701(l)-0 |
Table of contents. |
|
| 1.7701(l)-1 |
Conduit financing arrangements. |
|
| 1.7701(l)-3 |
Recharacterizing financing arrangements involving fast-pay stock. |
|
| 1.7702B-1 |
Consumer protection provisions. |
|
| 1.7702B-2 |
Special rules for pre-1997 long-term care insurance contracts. |
|
| 1.7703-1 |
Determination of marital status. |
|
| 1.7704-1 |
Publicly traded partnerships. |
|
| 1.7704-2 |
Transition provisions. |
|
| 1.7704-3 |
Qualifying income. |
|
| 1.7872-5T |
Exempted loans (temporary). |
|
| 1.7872-15 |
Split-dollar loans. |
|
| 1.9000-1 |
Statutory provisions. |
|
| 1.9000-2 |
Effect of repeal in general. |
|
| 1.9000-3 |
Requirement of statement showing increase in tax liability. |
|
| 1.9000-4 |
Form and content of statement. |
|
| 1.9000-5 |
Effect of filing statement. |
|
| 1.9000-6 |
Provisions for the waiver of interest. |
|
| 1.9000-7 |
Provisions for estimated tax. |
|
| 1.9000-8 |
Extension of time for making certain payments. |
|
| 1.9001 |
Statutory provisions; Retirement-Straight Line Adjustment Act of 1958. |
|
| 1.9001-1 |
Change from retirement to straight-line method of computing depreciation. |
|
| 1.9001-2 |
Basis adjustments for taxable years beginning on or after 1956 adjustment date. |
|
| 1.9001-3 |
Basis adjustments for taxable years between changeover date and 1956 adjustment date. |
|
| 1.9001-4 |
Adjustments required in computing excess-profits credit. |
|
| 1.9002 |
Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124). |
|
| 1.9002-1 |
Purpose, applicability, and definitions. |
|
| 1.9002-2 |
Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply. |
|
| 1.9002-3 |
Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply. |
|
| 1.9002-4 |
Election to pay net increase in tax in installments. |
|
| 1.9002-5 |
Special rules relating to interest. |
|
| 1.9002-6 |
Acquiring corporation. |
|
| 1.9002-7 |
Statute of limitations. |
|
| 1.9002-8 |
Manner of exercising elections. |
|
| 1.9003 |
Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017). |
|
| 1.9003-1 |
Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years. |
|
| 1.9003-2 |
Effect of election. |
|
| 1.9003-3 |
Statutes of limitation. |
|
| 1.9003-4 |
Manner of exercising election. |
|
| 1.9003-5 |
Terms; applicability of other laws. |
|
| 1.9004 |
Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674). |
|
| 1.9004-1 |
Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale. |
|
| 1.9004-2 |
Effect of election. |
|
| 1.9004-3 |
Statutes of limitation. |
|
| 1.9004-4 |
Manner of exercising election. |
|
| 1.9004-5 |
Terms; applicability of other laws. |
|
| 1.9005 |
Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683). |
|
| 1.9005-1 |
Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products. |
|
| 1.9005-2 |
Effect of election. |
|
| 1.9005-3 |
Statutes of limitation. |
|
| 1.9005-4 |
Manner of exercising election. |
|
| 1.9005-5 |
Terms; applicability of other laws. |
|
| 1.9006 |
Statutory provisions; Tax Reform Act of 1969. |
|
| 1.9006-1 |
Interest and penalties in case of certain taxable years. |
|
| 1.9101-1 |
Permission to submit information required by certain returns and statements on magnetic tape. |
|
| 1.9200-1 |
Deduction for motor carrier operating authority. |
|
| 1.9200-2 |
Manner of taking deduction. |