Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
PART 1--INCOME TAXES
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| 1.0-1 |
Internal Revenue Code of 1954 and regulations. |
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| 1.1-1 |
Income tax on individuals. |
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| 1.1-2 |
Limitation on tax. |
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| 1.1-3 |
Change in rates applicable to taxable year. |
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| 1.1(h)-1 |
Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust. |
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| 1.1(i)-1T |
Questions and answers relating to the tax on unearned income certain minor children (Temporary). |
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| 1.2-1 |
Tax in case of joint return of husband and wife or the return of a surviving spouse. |
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| 1.2-2 |
Definitions and special rules. |
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| 1.3-1 |
Application of optional tax. |
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| 1.4-1 |
Number of exemptions. |
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| 1.4-2 |
Elections. |
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| 1.4-3 |
Husband and wife filing separate returns. |
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| 1.4-4 |
Short taxable year caused by death. |
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| 1.11-1 |
Tax on corporations. |
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| 1.21-1 |
Changes in rate during a taxable year. |
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| 1.23-1 |
Residential energy credit. |
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| 1.23-2 |
Definitions. |
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| 1.23-3 |
Special rules. |
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| 1.23-5 |
Certification procedures. |
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| 1.23-6 |
Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources. |
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| 1.25-1T |
Credit for interest paid on certain home mortgages (Temporary). |
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| 1.25-2T |
Amount of credit (Temporary). |
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| 1.25-3 |
Qualified mortgage credit certificate. |
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| 1.25-3T |
Qualified mortgage credit certificate (Temporary). |
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| 1.25-4T |
Qualified mortgage credit certificate program (Temporary). |
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| 1.25-5T |
Limitation on aggregate amount of mortgage credit certificates (Temporary). |
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| 1.25-6T |
Form of qualified mortgage credit certificate (Temporary). |
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| 1.25-7T |
Public notice (Temporary). |
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| 1.25-8T |
Reporting requirements (Temporary). |
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| 1.25A-0 |
Table of contents. |
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| 1.25A-1 |
Calculation of education tax credit and general eligibility requirements. |
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| 1.25A-2 |
Definitions. |
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| 1.25A-3 |
Hope Scholarship Credit. |
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| 1.25A-4 |
Lifetime Learning Credit. |
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| 1.25A-5 |
Special rules relating to characterization and timing of payments. |
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| 1.28-0 |
Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents. |
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| 1.28-1 |
Credit for clinical testing expenses for certain drugs for rare diseases or conditions. |
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| 1.30-1 |
Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle. |
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| 1.31-1 |
Credit for tax withheld on wages. |
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| 1.31-2 |
Credit for ``special refunds'' of employee social security tax. |
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| 1.32-2 |
Earned income credit for taxable years beginning after December 31, 1978. |
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| 1.32-3 |
Eligibility requirements after denial of the earned income credit. |
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| 1.34-1 |
Credit against tax and exclusion from gross income in case of dividends received by individuals. |
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| 1.34-2 |
Limitations on amount of credit. |
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| 1.34-3 |
Dividends to which the credit and exclusion apply. |
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| 1.34-4 |
Taxpayers not entitled to credit and exclusion. |
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| 1.34-5 |
Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939. |
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| 1.34-6 |
Dividends received after December 31, 1964. |
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| 1.35-1 |
Partially tax-exempt interest received by individuals. |
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| 1.35-2 |
Taxpayers not entitled to credit. |
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| 1.37-1 |
General rules for the credit for the elderly. |
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| 1.37-2 |
Credit for individuals age 65 or over. |
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| 1.37-3 |
Credit for individuals under age 65 who have public retirement system income. |
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| 1.38-1 |
Investment in certain depreciable property. |
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| 1.40-1 |
Questions and answers relating to the meaning of the term ``qualified mixture'' in section 40(b)(1). |
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| 1.41-0 |
Table of contents. |
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| 1.41-1 |
Credit for increasing research activities. |
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| 1.41-2 |
Qualified Research Expenses. |
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| 1.41-3 |
Base amount for taxable years beginning on or after January 3, 2001. |
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| 1.41-4 |
Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003. |
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| 1.41-4A |
Qualified research for taxable years beginning before January 1, 1986. |
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| 1.41-5A |
Basic research for taxable years beginning before January 1, 1987. |
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| 1.41-6 |
Aggregation of expenditures. |
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| 1.41-7 |
Special rules. |
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| 1.41-8 |
Special rules for taxable years ending on or after January 3, 2001. |
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| 1.42-0 |
Table of contents. |
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| 1.42-1 |
Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency. |
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| 1.42-1T |
Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary). |
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| 1.42-2 |
Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer. |
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| 1.42-3 |
Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). |
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| 1.42-4 |
Application of not-for-profit rules of section 183 to low-income housing credit activities. |
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| 1.42-5 |
Monitoring compliance with low-income housing credit requirements. |
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| 1.42-6 |
Buildings qualifying for carryover allocations.
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| 1.42-8 |
Election of appropriate percentage month. |
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| 1.42-9 |
For use by the general public. |
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| 1.42-10 |
Utility allowances. |
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| 1.42-11 |
Provision of services. |
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| 1.42-12 |
Effective dates and transitional rules. |
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| 1.42-13 |
Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions. |
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| 1.42-14 |
Allocation rules for post-2000 State housing credit ceiling amount.
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| 1.42-15 |
Available unit rule. |
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| 1.42-16 |
Eligible basis reduced by federal grants.
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| 1.42-17 |
Qualified allocation plan. |
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| 1.42A-1 |
General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979. |
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| 1.43-0 |
Table of contents. |
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| 1.43-1 |
The enhanced oil recovery credit--general rules. |
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| 1.43-2 |
Qualified enhanced oil recovery project. |
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| 1.43-3 |
Certification |
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| 1.43-4 |
Qualified enhanced oil recovery costs. |
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| 1.43-6 |
Election out of section 43. |
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| 1.43-7 |
Effective date of regulations. |
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| 1.44-1 |
Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977. |
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| 1.44-2 |
Property to which credit for purchase of new principal residence applies. |
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| 1.44-3 |
Certificate by seller. |
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| 1.44-4 |
Recapture for certain dispositions. |
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| 1.44-5 |
Definitions. |
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| 1.44A-1 |
Expenses for household and dependent care services necessary for gainful employment. |
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| 1.44A-2 |
Limitations on amount creditable. |
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| 1.44A-3 |
Special rules applicable to married individuals. |
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| 1.44A-4 |
Other special rules relating to employment-related expenses. |
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| 1.44B-1 |
Credit for employment of certain new employees. |
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| 1.41-0A |
Table of contents. |
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| 1.41-3A |
Base period research expense. |
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| 1.45D-1T |
New markets tax credit (temporary). |
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| 1.46-1 |
Determination of amount. |
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| 1.46-2 |
Carryback and carryover of unused credit. |
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| 1.46-3 |
Qualified investment. |
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| 1.46-4 |
Limitations with respect to certain persons. |
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| 1.46-5 |
Qualified progress expenditures. |
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| 1.46-6 |
Limitation in case of certain regulated companies. |
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| 1.46-7 |
Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc. |
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| 1.46-8 |
Requirements for taxpayers electing additional one-percent investment credit (TRASOP's). |
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| 1.46-9 |
Requirements for taxpayers electing an extra one-half percent additional investment credit. |
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| 1.46-11 |
Commuter highway vehicles. |
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| 1.47-1 |
Recomputation of credit allowed by section 38. |
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| 1.47-2 |
``Disposition'' and ``cessation''. |
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| 1.47-3 |
Exceptions to the application of 1.47-1. |
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| 1.47-4 |
Electing small business corporation. |
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| 1.47-5 |
Estates and trusts. |
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| 1.47-6 |
Partnerships. |
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| 1.48-1 |
Definition of section 38 property. |
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| 1.48-2 |
New section 38 property. |
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| 1.48-3 |
Used section 38 property. |
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| 1.48-4 |
Election of lessor of new section 38 property to treat lessee as purchaser. |
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| 1.48-5 |
Electing small business corporations. |
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| 1.48-6 |
Estates and trusts. |
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| 1.48-9 |
Definition of energy property. |
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| 1.48-10 |
Single purpose agricultural or horticultural structures. |
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| 1.48-11 |
Qualified rehabilitated building; expenditures incurred before January 1, 1982. |
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| 1.48-12 |
Qualified rehabilitated building; expenditures incurred after December 31, 1981. |
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| 1.50-1 |
Restoration of credit. |
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| 1.50A-1 |
Determination of amount. |
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| 1.50A-2 |
Carryback and carryover of unused credit. |
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| 1.50A-3 |
Recomputation of credit allowed by section 40. |
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| 1.50A-4 |
Exceptions to the application of 1.50A-3. |
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| 1.50A-5 |
Electing small business corporations. |
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| 1.50A-6 |
Estates and trusts. |
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| 1.50A-7 |
Partnerships. |
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| 1.50B-1 |
Definitions of WIN expenses and WIN employees. |
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| 1.50B-2 |
Electing small business corporations. |
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| 1.50B-3 |
Estates and trusts. |
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| 1.50B-4 |
Partnerships. |
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| 1.50B-5 |
Limitations with respect to certain persons. |
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| 1.51-1 |
Amount of credit. |
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| 1.52-1 |
Trades or businesses that are under common control. |
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| 1.52-2 |
Adjustments for acquisitions and dispositions. |
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| 1.52-3 |
Limitations with respect to certain persons. |
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| 1.53-1 |
Limitation based on amount of tax. |
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| 1.53-2 |
Carryback and carryover of unused credit. |
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| 1.53-3 |
Separate rule for pass-through of jobs credit. |
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| 1.55-1 |
Alternative minimum taxable income. |
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| 1.56-0 |
Table of contents to 1.56-1, adjustment for book income of corporations. |
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| 1.56-1 |
Adjustment for the book income of corporations. |
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| 1.56A-1 |
Imposition of tax. |
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| 1.56A-2 |
Deferral of tax liability in case of certain net operating losses. |
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| 1.56A-3 |
Effective date. |
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| 1.56A-4 |
Certain taxpayers. |
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| 1.56A-5 |
Tax carryovers. |
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| 1.56(g)-0 |
Table of Contents. |
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| 1.56(g)-1 |
Adjusted current earnings.
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| 1.57-0 |
Scope. |
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| 1.57-1 |
Items of tax preference defined. |
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| 1.57-4 |
Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976. |
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| 1.57-5 |
Records to be kept. |
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| 1.58-1 |
Minimum tax exemption. |
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| 1.58-2 |
General rules for conduit entities; partnerships and partners. |
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| 1.58-3 |
Estates and trusts. |
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| 1.58-3T |
Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary). |
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| 1.58-4 |
Electing small business corporations. |
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| 1.58-5 |
Common trust funds. |
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| 1.58-6 |
Regulated investment companies; real estate investment trusts. |
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| 1.58-7 |
Tax preferences attributable to foreign sources; preferences other than capital gains and stock options. |
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| 1.58-8 |
Capital gains and stock options. |
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| 1.58-9 |
Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987. |