| 26:13.0.1.1.1 | PART 1
| PART 1 - INCOME TAXES (CONTINUED) | |
| 26:13.0.1.1.1.0.1 | SUBJGRP 1
| GAIN OR LOSS ON DISPOSITION OF PROPERTY | |
| 26:13.0.1.1.1.0.2 | SUBJGRP 2
| Determination of Amount of and Recognition of Gain or Loss | |
| 26:13.0.1.1.1.0.2.1 | SECTION 1.1001-1
| 1.1001-1 Computation of gain or loss. | |
| 26:13.0.1.1.1.0.2.2 | SECTION 1.1001-2
| 1.1001-2 Discharge of liabilities. | |
| 26:13.0.1.1.1.0.2.3 | SECTION 1.1001-3
| 1.1001-3 Modifications of debt instruments. | |
| 26:13.0.1.1.1.0.2.4 | SECTION 1.1001-4
| 1.1001-4 Modifications of certain derivative contracts. | |
| 26:13.0.1.1.1.0.2.5 | SECTION 1.1001-5
| 1.1001-5 European Monetary Union (conversion to the euro). | |
| 26:13.0.1.1.1.0.2.6 | SECTION 1.1002-1
| 1.1002-1 Sales or exchanges. | |
| 26:13.0.1.1.1.0.3 | SUBJGRP 3
| Basis Rules of General Application | |
| 26:13.0.1.1.1.0.3.7 | SECTION 1.1011-1
| 1.1011-1 Adjusted basis. | |
| 26:13.0.1.1.1.0.3.8 | SECTION 1.1011-2
| 1.1011-2 Bargain sale to a charitable organization. | |
| 26:13.0.1.1.1.0.3.9 | SECTION 1.1012-1
| 1.1012-1 Basis of property. | |
| 26:13.0.1.1.1.0.3.10 | SECTION 1.1012-2
| 1.1012-2 Transfers in part a sale and in part a gift. | |
| 26:13.0.1.1.1.0.3.11 | SECTION 1.1013-1
| 1.1013-1 Property included in inventory. | |
| 26:13.0.1.1.1.0.3.12 | SECTION 1.1014-1
| 1.1014-1 Basis of property acquired from a decedent. | |
| 26:13.0.1.1.1.0.3.13 | SECTION 1.1014-2
| 1.1014-2 Property acquired from a decedent. | |
| 26:13.0.1.1.1.0.3.14 | SECTION 1.1014-3
| 1.1014-3 Other basis rules. | |
| 26:13.0.1.1.1.0.3.15 | SECTION 1.1014-4
| 1.1014-4 Uniformity of basis; adjustment to basis. | |
| 26:13.0.1.1.1.0.3.16 | SECTION 1.1014-5
| 1.1014-5 Gain or loss. | |
| 26:13.0.1.1.1.0.3.17 | SECTION 1.1014-6
| 1.1014-6 Special rule for adjustments to basis where property is acquired from a decedent prior to his death. | |
| 26:13.0.1.1.1.0.3.18 | SECTION 1.1014-7
| 1.1014-7 Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests. | |
| 26:13.0.1.1.1.0.3.19 | SECTION 1.1014-8
| 1.1014-8 Bequest, devise, or inheritance of a remainder interest. | |
| 26:13.0.1.1.1.0.3.20 | SECTION 1.1014-9
| 1.1014-9 Special rule with respect to DISC stock. | |
| 26:13.0.1.1.1.0.3.21 | SECTION 1.1015-1
| 1.1015-1 Basis of property acquired by gift after December 31, 1920. | |
| 26:13.0.1.1.1.0.3.22 | SECTION 1.1015-2
| 1.1015-2 Transfer of property in trust after December 31, 1920. | |
| 26:13.0.1.1.1.0.3.23 | SECTION 1.1015-3
| 1.1015-3 Gift or transfer in trust before January 1, 1921. | |
| 26:13.0.1.1.1.0.3.24 | SECTION 1.1015-4
| 1.1015-4 Transfers in part a gift and in part a sale. | |
| 26:13.0.1.1.1.0.3.25 | SECTION 1.1015-5
| 1.1015-5 Increased basis for gift tax paid. | |
| 26:13.0.1.1.1.0.3.26 | SECTION 1.1016-1
| 1.1016-1 Adjustments to basis; scope of section. | |
| 26:13.0.1.1.1.0.3.27 | SECTION 1.1016-2
| 1.1016-2 Items properly chargeable to capital account. | |
| 26:13.0.1.1.1.0.3.28 | SECTION 1.1016-3
| 1.1016-3 Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913. | |
| 26:13.0.1.1.1.0.3.29 | SECTION 1.1016-4
| 1.1016-4 Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax. | |
| 26:13.0.1.1.1.0.3.30 | SECTION 1.1016-5
| 1.1016-5 Miscellaneous adjustments to basis. | |
| 26:13.0.1.1.1.0.3.31 | SECTION 1.1016-6
| 1.1016-6 Other applicable rules. | |
| 26:13.0.1.1.1.0.3.32 | SECTION 1.1016-10
| 1.1016-10 Substituted basis. | |
| 26:13.0.1.1.1.0.3.33 | SECTION 1.1017-1
| 1.1017-1 Basis reductions following a discharge of indebtedness. | |
| 26:13.0.1.1.1.0.3.34 | SECTION 1.1019-1
| 1.1019-1 Property on which lessee has made improvements. | |
| 26:13.0.1.1.1.0.3.35 | SECTION 1.1020-1
| 1.1020-1 Election as to amounts allowed in respect of depreciation, etc., before 1952. | |
| 26:13.0.1.1.1.0.3.36 | SECTION 1.1021-1
| 1.1021-1 Sale of annuities. | |
| 26:13.0.1.1.1.0.4 | SUBJGRP 4
| Common Nontaxable Exchanges | |
| 26:13.0.1.1.1.0.4.37 | SECTION 1.1031-0
| 1.1031-0 Table of contents. | |
| 26:13.0.1.1.1.0.4.38 | SECTION 1.1031(a)-1
| 1.1031(a)-1 Property held for productive use in trade or business or for investment. | |
| 26:13.0.1.1.1.0.4.39 | SECTION 1.1031(a)-2
| 1.1031(a)-2 Additional rules for exchanges of personal property. | |
| 26:13.0.1.1.1.0.4.40 | SECTION 1.1031(a)-3
| 1.1031(a)-3 Definition of real property. | |
| 26:13.0.1.1.1.0.4.41 | SECTION 1.1031(b)-1
| 1.1031(b)-1 Receipt of other property or money in tax-free exchange. | |
| 26:13.0.1.1.1.0.4.42 | SECTION 1.1031(b)-2
| 1.1031(b)-2 Safe harbor for qualified intermediaries. | |
| 26:13.0.1.1.1.0.4.43 | SECTION 1.1031(c)-1
| 1.1031(c)-1 Nonrecognition of loss. | |
| 26:13.0.1.1.1.0.4.44 | SECTION 1.1031(d)-1
| 1.1031(d)-1 Property acquired upon a tax-free exchange. | |
| 26:13.0.1.1.1.0.4.45 | SECTION 1.1031(d)-1T
| 1.1031(d)-1T Coordination of section 1060 with section 1031 (temporary). | |
| 26:13.0.1.1.1.0.4.46 | SECTION 1.1031(d)-2
| 1.1031(d)-2 Treatment of assumption of liabilities. | |
| 26:13.0.1.1.1.0.4.47 | SECTION 1.1031(e)-1
| 1.1031(e)-1 Exchange of livestock of different sexes. | |
| 26:13.0.1.1.1.0.4.48 | SECTION 1.1031(j)-1
| 1.1031(j)-1 Exchanges of multiple properties. | |
| 26:13.0.1.1.1.0.4.49 | SECTION 1.1031(k)-1
| 1.1031(k)-1 Treatment of deferred exchanges. | |
| 26:13.0.1.1.1.0.4.50 | SECTION 1.1032-1
| 1.1032-1 Disposition by a corporation of its own capital stock. | |
| 26:13.0.1.1.1.0.4.51 | SECTION 1.1032-2
| 1.1032-2 Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations. | |
| 26:13.0.1.1.1.0.4.52 | SECTION 1.1032-3
| 1.1032-3 Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision. | |
| 26:13.0.1.1.1.0.4.53 | SECTION 1.1033(a)-1
| 1.1033(a)-1 Involuntary conversions; nonrecognition of gain. | |
| 26:13.0.1.1.1.0.4.54 | SECTION 1.1033(a)-2
| 1.1033(a)-2 Involuntary conversion into similar property, into money or into dissimilar property. | |
| 26:13.0.1.1.1.0.4.55 | SECTION 1.1033(a)-3
| 1.1033(a)-3 Involuntary conversion of principal residence. | |
| 26:13.0.1.1.1.0.4.56 | SECTION 1.1033(b)-1
| 1.1033(b)-1 Basis of property acquired as a result of an involuntary conversion. | |
| 26:13.0.1.1.1.0.4.57 | SECTION 1.1033(c)-1
| 1.1033(c)-1 Disposition of excess property within irrigation project deemed to be involuntary conversion. | |
| 26:13.0.1.1.1.0.4.58 | SECTION 1.1033(d)-1
| 1.1033(d)-1 Destruction or disposition of livestock because of disease. | |
| 26:13.0.1.1.1.0.4.59 | SECTION 1.1033(e)-1
| 1.1033(e)-1 Sale or exchange of livestock solely on account of drought. | |
| 26:13.0.1.1.1.0.4.60 | SECTION 1.1033(g)-1
| 1.1033(g)-1 Condemnation of real property held for productive use in trade or business or for investment. | |
| 26:13.0.1.1.1.0.4.61 | SECTION 1.1033(h)-1
| 1.1033(h)-1 Effective date. | |
| 26:13.0.1.1.1.0.4.62 | SECTION 1.1035-1
| 1.1035-1 Certain exchanges of insurance policies. | |
| 26:13.0.1.1.1.0.4.63 | SECTION 1.1036-1
| 1.1036-1 Stock for stock of the same corporation. | |
| 26:13.0.1.1.1.0.4.64 | SECTION 1.1037-1
| 1.1037-1 Certain exchanges of United States obligations. | |
| 26:13.0.1.1.1.0.4.65 | SECTION 1.1038-1
| 1.1038-1 Reacquisitions of real property in satisfaction of indebtedness. | |
| 26:13.0.1.1.1.0.4.66 | SECTION 1.1038-2
| 1.1038-2 Reacquisition and resale of property used as a principal residence. | |
| 26:13.0.1.1.1.0.4.67 | SECTION 1.1038-3
| 1.1038-3 Election to have section 1038 apply for taxable years beginning after December 31, 1957. | |
| 26:13.0.1.1.1.0.4.68 | SECTION 1.1039-1
| 1.1039-1 Certain sales of low-income housing projects. | |
| 26:13.0.1.1.1.0.4.69 | SECTION 1.1041-1T
| 1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporary). | |
| 26:13.0.1.1.1.0.4.70 | SECTION 1.1041-2
| 1.1041-2 Redemptions of stock. | |
| 26:13.0.1.1.1.0.4.71 | SECTION 1.1042-1T
| 1.1042-1T Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary). | |
| 26:13.0.1.1.1.0.4.72 | SECTION 1.1044(a)-1
| 1.1044(a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993. | |
| 26:13.0.1.1.1.0.4.73 | SECTION 1.1045-1
| 1.1045-1 Application to partnerships. | |
| 26:13.0.1.1.1.0.5 | SUBJGRP 5
| Special Rules | |
| 26:13.0.1.1.1.0.5.74 | SECTION 1.1051-1
| 1.1051-1 Basis of property acquired during affiliation. | |
| 26:13.0.1.1.1.0.5.75 | SECTION 1.1052-1
| 1.1052-1 Basis of property established by Revenue Act of 1932. | |
| 26:13.0.1.1.1.0.5.76 | SECTION 1.1052-2
| 1.1052-2 Basis of property established by Revenue Act of 1934. | |
| 26:13.0.1.1.1.0.5.77 | SECTION 1.1052-3
| 1.1052-3 Basis of property established by the Internal Revenue Code of 1939. | |
| 26:13.0.1.1.1.0.5.78 | SECTION 1.1053-1
| 1.1053-1 Property acquired before March 1, 1913. | |
| 26:13.0.1.1.1.0.5.79 | SECTION 1.1054-1
| 1.1054-1 Certain stock of Federal National Mortgage Association. | |
| 26:13.0.1.1.1.0.5.80 | SECTION 1.1055-1
| 1.1055-1 General rule with respect to redeemable ground rents. | |
| 26:13.0.1.1.1.0.5.81 | SECTION 1.1055-2
| 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. | |
| 26:13.0.1.1.1.0.5.82 | SECTION 1.1055-3
| 1.1055-3 Basis of real property held subject to liabilities under a redeemable ground rent. | |
| 26:13.0.1.1.1.0.5.83 | SECTION 1.1055-4
| 1.1055-4 Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963. | |
| 26:13.0.1.1.1.0.5.84 | SECTION 1.1059(e)-1
| 1.1059(e)-1 Non-pro rata redemptions. | |
| 26:13.0.1.1.1.0.5.85 | SECTION 1.1059A-1
| 1.1059A-1 Limitation on taxpayer's basis or inventory cost in property imported from related persons. | |
| 26:13.0.1.1.1.0.5.86 | SECTION 1.1060-1
| 1.1060-1 Special allocation rules for certain asset acquisitions. | |
| 26:13.0.1.1.1.0.5.87 | SECTION 1.1061-0
| 1.1061-0 Table of contents. | |
| 26:13.0.1.1.1.0.5.88 | SECTION 1.1061-1
| 1.1061-1 Section 1061 definitions. | |
| 26:13.0.1.1.1.0.5.89 | SECTION 1.1061-2
| 1.1061-2 Applicable partnership interests and applicable trades or businesses. | |
| 26:13.0.1.1.1.0.5.90 | SECTION 1.1061-3
| 1.1061-3 Exceptions to the definition of an API. | |
| 26:13.0.1.1.1.0.5.91 | SECTION 1.1061-4
| 1.1061-4 Section 1061 computations. | |
| 26:13.0.1.1.1.0.5.92 | SECTION 1.1061-5
| 1.1061-5 Section 1061(d) transfers to related persons. | |
| 26:13.0.1.1.1.0.5.93 | SECTION 1.1061-6
| 1.1061-6 Reporting rules. | |
| 26:13.0.1.1.1.0.6 | SUBJGRP 6
| Changes To Effectuate F.C.C. Policy | |
| 26:13.0.1.1.1.0.6.94 | SECTION 1.1071-1
| 1.1071-1 Gain from sale or exchange to effectuate policies of Federal Communications Commission. | |
| 26:13.0.1.1.1.0.6.95 | SECTION 1.1071-2
| 1.1071-2 Nature and effect of election. | |
| 26:13.0.1.1.1.0.6.96 | SECTION 1.1071-3
| 1.1071-3 Reduction of basis of property pursuant to election under section 1071. | |
| 26:13.0.1.1.1.0.6.97 | SECTION 1.1071-4
| 1.1071-4 Manner of election. | |
| 26:13.0.1.1.1.0.7 | SUBJGRP 7
| Exchanges in Obedience to S.E.C. Orders | |
| 26:13.0.1.1.1.0.7.98 | SECTION 1.1081-1
| 1.1081-1 Terms used. | |
| 26:13.0.1.1.1.0.7.99 | SECTION 1.1081-2
| 1.1081-2 Purpose and scope of exception. | |
| 26:13.0.1.1.1.0.7.100 | SECTION 1.1081-3
| 1.1081-3 Exchanges of stock or securities solely for stock or securities. | |
| 26:13.0.1.1.1.0.7.101 | SECTION 1.1081-4
| 1.1081-4 Exchanges of property for property by corporations. | |
| 26:13.0.1.1.1.0.7.102 | SECTION 1.1081-5
| 1.1081-5 Distribution solely of stock or securities. | |
| 26:13.0.1.1.1.0.7.103 | SECTION 1.1081-6
| 1.1081-6 Transfers within system group. | |
| 26:13.0.1.1.1.0.7.104 | SECTION 1.1081-7
| 1.1081-7 Sale of stock or securities received upon exchange by members of system group. | |
| 26:13.0.1.1.1.0.7.105 | SECTION 1.1081-8
| 1.1081-8 Exchanges in which money or other nonexempt property is received. | |
| 26:13.0.1.1.1.0.7.106 | SECTION 1.1081-9
| 1.1081-9 Requirements with respect to order of Securities and Exchange Commission. | |
| 26:13.0.1.1.1.0.7.107 | SECTION 1.1081-10
| 1.1081-10 Nonapplication of other provisions of the Internal Revenue Code of 1954. | |
| 26:13.0.1.1.1.0.7.108 | SECTION 1.1081-11
| 1.1081-11 Records to be kept and information to be filed with returns. | |
| 26:13.0.1.1.1.0.7.109 | SECTION 1.1082-1
| 1.1082-1 Basis for determining gain or loss. | |
| 26:13.0.1.1.1.0.7.110 | SECTION 1.1082-2
| 1.1082-2 Basis of property acquired upon exchanges under section 1081 (a) or (e). | |
| 26:13.0.1.1.1.0.7.111 | SECTION 1.1082-3
| 1.1082-3 Reduction of basis of property by reason of gain not recognized under section 1081(b). | |
| 26:13.0.1.1.1.0.7.112 | SECTION 1.1082-4
| 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. | |
| 26:13.0.1.1.1.0.7.113 | SECTION 1.1082-5
| 1.1082-5 Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2). | |
| 26:13.0.1.1.1.0.7.114 | SECTION 1.1082-6
| 1.1082-6 Basis of property acquired under section 1081(d) in transactions between corporations of the same system group. | |
| 26:13.0.1.1.1.0.7.115 | SECTION 1.1083-1
| 1.1083-1 Definitions. | |
| 26:13.0.1.1.1.0.8 | SUBJGRP 8
| Wash Sales of Stock or Securities | |
| 26:13.0.1.1.1.0.8.116 | SECTION 1.1091-1
| 1.1091-1 Losses from wash sales of stock or securities. | |
| 26:13.0.1.1.1.0.8.117 | SECTION 1.1091-2
| 1.1091-2 Basis of stock or securities acquired in “wash sales”. | |
| 26:13.0.1.1.1.0.8.118 | SECTION 1.1092(b)-1T
| 1.1092(b)-1T Coordination of loss deferral rules and wash sale rules (temporary). | |
| 26:13.0.1.1.1.0.8.119 | SECTION 1.1092(b)-2T
| 1.1092(b)-2T Treatment of holding periods and losses with respect to straddle positions (temporary). | |
| 26:13.0.1.1.1.0.8.120 | SECTION 1.1092(b)-3T
| 1.1092(b)-3T Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (Temporary). | |
| 26:13.0.1.1.1.0.8.121 | SECTION 1.1092(b)-4T
| 1.1092(b)-4T Mixed straddles; mixed straddle account (temporary). | |
| 26:13.0.1.1.1.0.8.122 | SECTION 1.1092(b)-5T
| 1.1092(b)-5T Definitions (temporary). | |
| 26:13.0.1.1.1.0.8.123 | SECTION 1.1092(b)-6
| 1.1092(b)-6 Mixed straddles; accrued gain and loss associated with a position that becomes part of a section 1092(b)(2) identified mixed straddle that is established after August 18, 2014. | |
| 26:13.0.1.1.1.0.8.124 | SECTION 1.1092(c)-1
| 1.1092(c)-1 Qualified covered calls. | |
| 26:13.0.1.1.1.0.8.125 | SECTION 1.1092(c)-2
| 1.1092(c)-2 Equity options with flexible terms. | |
| 26:13.0.1.1.1.0.8.126 | SECTION 1.1092(c)-3
| 1.1092(c)-3 Qualifying over-the-counter options. | |
| 26:13.0.1.1.1.0.8.127 | SECTION 1.1092(c)-4
| 1.1092(c)-4 Definitions. | |
| 26:13.0.1.1.1.0.8.128 | SECTION 1.1092(d)-1
| 1.1092(d)-1 Definitions and special rules. | |
| 26:13.0.1.1.1.0.8.129 | SECTION 1.1092(d)-2
| 1.1092(d)-2 Personal property. | |
| 26:13.0.1.1.1.0.8.130 | SECTION 1.1201-1
| 1.1201-1 Alternative tax. | |
| 26:13.0.1.1.1.0.8.131 | SECTION 1.1202-0
| 1.1202-0 Table of contents. | |
| 26:13.0.1.1.1.0.8.132 | SECTION 1.1202-1
| 1.1202-1 Deduction for capital gains. | |
| 26:13.0.1.1.1.0.8.133 | SECTION 1.1202-2
| 1.1202-2 Qualified small business stock; effect of redemptions. | |
| 26:13.0.1.1.1.0.9 | SUBJGRP 9
| Treatment of Capital Losses | |
| 26:13.0.1.1.1.0.9.134 | SECTION 1.1211-1
| 1.1211-1 Limitation on capital losses. | |
| 26:13.0.1.1.1.0.9.135 | SECTION 1.1212-1
| 1.1212-1 Capital loss carryovers and carrybacks. | |
| 26:13.0.1.1.1.0.10 | SUBJGRP 10
| General Rules for Determining Capital Gains and Losses | |
| 26:13.0.1.1.1.0.10.136 | SECTION 1.1221-1
| 1.1221-1 Meaning of terms. | |
| 26:13.0.1.1.1.0.10.137 | SECTION 1.1221-2
| 1.1221-2 Hedging transactions. | |
| 26:13.0.1.1.1.0.10.138 | SECTION 1.1221-3
| 1.1221-3 Time and manner for electing capital asset treatment for certain self-created musical works. | |
| 26:13.0.1.1.1.0.10.139 | SECTION 1.1222-1
| 1.1222-1 Other terms relating to capital gains and losses. | |
| 26:13.0.1.1.1.0.10.140 | SECTION 1.1223-1
| 1.1223-1 Determination of period for which capital assets are held. | |
| 26:13.0.1.1.1.0.10.141 | SECTION 1.1223-3
| 1.1223-3 Rules relating to the holding periods of partnership interests. | |
| 26:13.0.1.1.1.0.11 | SUBJGRP 11
| Special Rules for Determining Capital Gains and Losses | |
| 26:13.0.1.1.1.0.11.142 | SECTION 1.1231-1
| 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business. | |
| 26:13.0.1.1.1.0.11.143 | SECTION 1.1231-2
| 1.1231-2 Livestock held for draft, breeding, dairy, or sporting purposes. | |
| 26:13.0.1.1.1.0.11.144 | SECTION 1.1232-1
| 1.1232-1 Bonds and other evidences of indebtedness; scope of section. | |
| 26:13.0.1.1.1.0.11.145 | SECTION 1.1232-2
| 1.1232-2 [Reserved] | |
| 26:13.0.1.1.1.0.11.146 | SECTION 1.1232-3
| 1.1232-3 Gain upon sale or exchange of obligations issued at a discount after December 31, 1954. | |
| 26:13.0.1.1.1.0.11.147 | SECTION 1.1232-3A
| 1.1232-3A Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969. | |
| 26:13.0.1.1.1.0.11.148 | SECTION 1.1233-1
| 1.1233-1 Gains and losses from short sales. | |
| 26:13.0.1.1.1.0.11.149 | SECTION 1.1233-2
| 1.1233-2 Hedging transactions. | |
| 26:13.0.1.1.1.0.11.150 | SECTION 1.1234-1
| 1.1234-1 Options to buy or sell. | |
| 26:13.0.1.1.1.0.11.151 | SECTION 1.1234-2
| 1.1234-2 Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976. | |
| 26:13.0.1.1.1.0.11.152 | SECTION 1.1234-3
| 1.1234-3 Special rules for the treatment of grantors of certain options granted after September 1, 1976. | |
| 26:13.0.1.1.1.0.11.153 | SECTION 1.1234-4
| 1.1234-4 Hedging transactions. | |
| 26:13.0.1.1.1.0.11.154 | SECTION 1.1235-1
| 1.1235-1 Sale or exchange of patents. | |
| 26:13.0.1.1.1.0.11.155 | SECTION 1.1235-2
| 1.1235-2 Definition of terms. | |
| 26:13.0.1.1.1.0.11.156 | SECTION 1.1236-1
| 1.1236-1 Dealers in securities. | |
| 26:13.0.1.1.1.0.11.157 | SECTION 1.1237-1
| 1.1237-1 Real property subdivided for sale. | |
| 26:13.0.1.1.1.0.11.158 | SECTION 1.1238-1
| 1.1238-1 Amortization in excess of depreciation. | |
| 26:13.0.1.1.1.0.11.159 | SECTION 1.1239-1
| 1.1239-1 Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976. | |
| 26:13.0.1.1.1.0.11.160 | SECTION 1.1239-2
| 1.1239-2 Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976. | |
| 26:13.0.1.1.1.0.11.161 | SECTION 1.1240-1
| 1.1240-1 Capital gains treatment of certain termination payments. | |
| 26:13.0.1.1.1.0.11.162 | SECTION 1.1241-1
| 1.1241-1 Cancellation of lease or distributor's agreement. | |
| 26:13.0.1.1.1.0.11.163 | SECTION 1.1242-1
| 1.1242-1 Losses on small business investment company stock. | |
| 26:13.0.1.1.1.0.11.164 | SECTION 1.1243-1
| 1.1243-1 Loss of small business investment company. | |
| 26:13.0.1.1.1.0.11.165 | SECTION 1.1244(a)-1
| 1.1244(a)-1 Loss on small business stock treated as ordinary loss. | |
| 26:13.0.1.1.1.0.11.166 | SECTION 1.1244(b)-1
| 1.1244(b)-1 Annual limitation. | |
| 26:13.0.1.1.1.0.11.167 | SECTION 1.1244(c)-1
| 1.1244(c)-1 Section 1244 stock defined. | |
| 26:13.0.1.1.1.0.11.168 | SECTION 1.1244(c)-2
| 1.1244(c)-2 Small business corporation defined. | |
| 26:13.0.1.1.1.0.11.169 | SECTION 1.1244(d)-1
| 1.1244(d)-1 Contributions of property having basis in excess of value. | |
| 26:13.0.1.1.1.0.11.170 | SECTION 1.1244(d)-2
| 1.1244(d)-2 Increases in basis of section 1244 stock. | |
| 26:13.0.1.1.1.0.11.171 | SECTION 1.1244(d)-3
| 1.1244(d)-3 Stock dividend, recapitalizations, changes in name, etc. | |
| 26:13.0.1.1.1.0.11.172 | SECTION 1.1244(d)-4
| 1.1244(d)-4 Net operating loss deduction. | |
| 26:13.0.1.1.1.0.11.173 | SECTION 1.1244(e)-1
| 1.1244(e)-1 Records to be kept. | |
| 26:13.0.1.1.1.0.11.174 | SECTION 1.1245-1
| 1.1245-1 General rule for treatment of gain from dispositions of certain depreciable property. | |
| 26:13.0.1.1.1.0.11.175 | SECTION 1.1245-2
| 1.1245-2 Definition of recomputed basis. | |
| 26:13.0.1.1.1.0.11.176 | SECTION 1.1245-3
| 1.1245-3 Definition of section 1245 property. | |
| 26:13.0.1.1.1.0.11.177 | SECTION 1.1245-4
| 1.1245-4 Exceptions and limitations. | |
| 26:13.0.1.1.1.0.11.178 | SECTION 1.1245-5
| 1.1245-5 Adjustments to basis. | |
| 26:13.0.1.1.1.0.11.179 | SECTION 1.1245-6
| 1.1245-6 Relation of section 1245 to other sections. | |
| 26:13.0.1.1.1.0.11.180 | SECTION 1.1248-1
| 1.1248-1 Treatment of gain from certain sales or exchanges of stock in certain foreign corporations. | |
| 26:13.0.1.1.1.0.11.181 | SECTION 1.1248-2
| 1.1248-2 Earnings and profits attributable to a block of stock in simple cases. | |
| 26:13.0.1.1.1.0.11.182 | SECTION 1.1248-3
| 1.1248-3 Earnings and profits attributable to stock in complex cases. | |
| 26:13.0.1.1.1.0.11.183 | SECTION 1.1248-4
| 1.1248-4 Limitation on tax applicable to individuals. | |
| 26:13.0.1.1.1.0.11.184 | SECTION 1.1248-5
| 1.1248-5 Stock ownership requirements for less developed country corporations. | |
| 26:13.0.1.1.1.0.11.185 | SECTION 1.1248-6
| 1.1248-6 Sale or exchange of stock in certain domestic corporations. | |
| 26:13.0.1.1.1.0.11.186 | SECTION 1.1248-7
| 1.1248-7 Taxpayer to establish earnings and profits and foreign taxes. | |
| 26:13.0.1.1.1.0.11.187 | SECTION 1.1248-8
| 1.1248-8 Earnings and profits attributable to stock following certain non-recognition transactions. | |
| 26:13.0.1.1.1.0.11.188 | SECTION 1.1248(f)-1
| 1.1248(f)-1 Certain nonrecognition distributions. | |
| 26:13.0.1.1.1.0.11.189 | SECTION 1.1248(f)-2
| 1.1248(f)-2 Exceptions for certain distributions and attribution rules. | |
| 26:13.0.1.1.1.0.11.190 | SECTION 1.1248(f)-3
| 1.1248(f)-3 Reasonable cause and effective/applicability dates. | |
| 26:13.0.1.1.1.0.11.191 | SECTION 1.1249-1
| 1.1249-1 Gain from certain sales or exchanges of patents, etc., to foreign corporations. | |
| 26:13.0.1.1.1.0.11.192 | SECTION 1.1250-1
| 1.1250-1 Gain from dispositions of certain depreciable realty. | |
| 26:13.0.1.1.1.0.11.193 | SECTION 1.1250-2
| 1.1250-2 Additional depreciation defined. | |
| 26:13.0.1.1.1.0.11.194 | SECTION 1.1250-3
| 1.1250-3 Exceptions and limitations. | |
| 26:13.0.1.1.1.0.11.195 | SECTION 1.1250-4
| 1.1250-4 Holding period. | |
| 26:13.0.1.1.1.0.11.196 | SECTION 1.1250-5
| 1.1250-5 Property with two or more elements. | |
| 26:13.0.1.1.1.0.11.197 | SECTION 1.1251-1
| 1.1251-1 General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income. | |
| 26:13.0.1.1.1.0.11.198 | SECTION 1.1251-2
| 1.1251-2 Excess deductions account. | |
| 26:13.0.1.1.1.0.11.199 | SECTION 1.1251-3
| 1.1251-3 Definitions relating to section 1251. | |
| 26:13.0.1.1.1.0.11.200 | SECTION 1.1251-4
| 1.1251-4 Exceptions and limitations. | |
| 26:13.0.1.1.1.0.11.201 | SECTION 1.1252-1
| 1.1252-1 General rule for treatment of gain from disposition of farm land. | |
| 26:13.0.1.1.1.0.11.202 | SECTION 1.1252-2
| 1.1252-2 Special rules. | |
| 26:13.0.1.1.1.0.11.203 | SECTION 1.1254-0
| 1.1254-0 Table of contents for section 1254 recapture rules. | |
| 26:13.0.1.1.1.0.11.204 | SECTION 1.1254-1
| 1.1254-1 Treatment of gain from disposition of natural resource recapture property. | |
| 26:13.0.1.1.1.0.11.205 | SECTION 1.1254-2
| 1.1254-2 Exceptions and limitations. | |
| 26:13.0.1.1.1.0.11.206 | SECTION 1.1254-3
| 1.1254-3 Section 1254 costs immediately after certain acquisitions. | |
| 26:13.0.1.1.1.0.11.207 | SECTION 1.1254-4
| 1.1254-4 Special rules for S corporations and their shareholders. | |
| 26:13.0.1.1.1.0.11.208 | SECTION 1.1254-5
| 1.1254-5 Special rules for partnerships and their partners. | |
| 26:13.0.1.1.1.0.11.209 | SECTION 1.1254-6
| 1.1254-6 Effective/applicability date. | |
| 26:13.0.1.1.1.0.11.210 | SECTION 1.1256(e)-1
| 1.1256(e)-1 Identification of hedging transactions. | |
| 26:13.0.1.1.1.0.11.211 | SECTION 1.1256(e)-2
| 1.1256(e)-2 Special rules for syndicates. | |
| 26:13.0.1.1.1.0.11.212 | SECTION 1.1258-1
| 1.1258-1 Netting rule for certain conversion transactions. | |
| 26:13.0.1.1.1.0.11.213 | SECTION 1.1271-0
| 1.1271-0 Original issue discount; effective date; table of contents. | |
| 26:13.0.1.1.1.0.11.214 | SECTION 1.1271-1
| 1.1271-1 Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments. | |
| 26:13.0.1.1.1.0.11.215 | SECTION 1.1272-1
| 1.1272-1 Current inclusion of OID in income. | |
| 26:13.0.1.1.1.0.11.216 | SECTION 1.1272-2
| 1.1272-2 Treatment of debt instruments purchased at a premium. | |
| 26:13.0.1.1.1.0.11.217 | SECTION 1.1272-3
| 1.1272-3 Election by a holder to treat all interest on a debt instrument as OID. | |
| 26:13.0.1.1.1.0.11.218 | SECTION 1.1273-1
| 1.1273-1 Definition of OID. | |
| 26:13.0.1.1.1.0.11.219 | SECTION 1.1273-2
| 1.1273-2 Determination of issue price and issue date. | |
| 26:13.0.1.1.1.0.11.220 | SECTION 1.1274-1
| 1.1274-1 Debt instruments to which section 1274 applies. | |
| 26:13.0.1.1.1.0.11.221 | SECTION 1.1274-2
| 1.1274-2 Issue price of debt instruments to which section 1274 applies. | |
| 26:13.0.1.1.1.0.11.222 | SECTION 1.1274-3
| 1.1274-3 Potentially abusive situations defined. | |
| 26:13.0.1.1.1.0.11.223 | SECTION 1.1274-4
| 1.1274-4 Test rate. | |
| 26:13.0.1.1.1.0.11.224 | SECTION 1.1274-5
| 1.1274-5 Assumptions. | |
| 26:13.0.1.1.1.0.11.225 | SECTION 1.1274A-1
| 1.1274A-1 Special rules for certain transactions where stated principal amount does not exceed $2,800,000. | |
| 26:13.0.1.1.1.0.11.226 | SECTION 1.1275-1
| 1.1275-1 Definitions. | |
| 26:13.0.1.1.1.0.11.227 | SECTION 1.1275-2
| 1.1275-2 Special rules relating to debt instruments. | |
| 26:13.0.1.1.1.0.11.228 | SECTION 1.1275-3
| 1.1275-3 OID information reporting requirements. | |
| 26:13.0.1.1.1.0.11.229 | SECTION 1.1275-4
| 1.1275-4 Contingent payment debt instruments. | |
| 26:13.0.1.1.1.0.11.230 | SECTION 1.1275-5
| 1.1275-5 Variable rate debt instruments. | |
| 26:13.0.1.1.1.0.11.231 | SECTION 1.1275-6
| 1.1275-6 Integration of qualifying debt instruments. | |
| 26:13.0.1.1.1.0.11.232 | SECTION 1.1275-7
| 1.1275-7 Inflation-indexed debt instruments. | |
| 26:13.0.1.1.1.0.11.233 | SECTION 1.1286-1
| 1.1286-1 Tax treatment of certain stripped bonds and stripped coupons. | |
| 26:13.0.1.1.1.0.11.234 | SECTION 1.1286-2
| 1.1286-2 Stripped inflation-protected debt instruments. | |
| 26:13.0.1.1.1.0.11.235 | SECTION 1.1287-1
| 1.1287-1 Denial of capital gains treatment for gains on registration-required obligations not in registered form. | |
| 26:13.0.1.1.1.0.11.236 | SECTION 1.1288-1
| 1.1288-1 Adjustment of applicable Federal rate for tax-exempt obligations. | |
| 26:13.0.1.1.1.0.11.237 | SECTION 1.1291-0
| 1.1291-0 Treatment of shareholders of certain passive foreign investment companies; table of contents. | |
| 26:13.0.1.1.1.0.11.238 | SECTION 1.1291-1
| 1.1291-1 Taxation of U.S. persons that are shareholders of section 1291 funds. | |
| 26:13.0.1.1.1.0.11.239 | SECTION 1.1291-9
| 1.1291-9 Deemed dividend election. | |
| 26:13.0.1.1.1.0.11.240 | SECTION 1.1291-10
| 1.1291-10 Deemed sale election. | |
| 26:13.0.1.1.1.0.11.241 | SECTION 1.1293-0
| 1.1293-0 Table of contents. | |
| 26:13.0.1.1.1.0.11.242 | SECTION 1.1293-1
| 1.1293-1 Current taxation of income from qualified electing funds. | |
| 26:13.0.1.1.1.0.11.243 | SECTION 1.1294-0
| 1.1294-0 Table of contents. | |
| 26:13.0.1.1.1.0.11.244 | SECTION 1.1294-1T
| 1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary). | |
| 26:13.0.1.1.1.0.11.245 | SECTION 1.1295-0
| 1.1295-0 Table of contents. | |
| 26:13.0.1.1.1.0.11.246 | SECTION 1.1295-1
| 1.1295-1 Qualified electing funds. | |
| 26:13.0.1.1.1.0.11.247 | SECTION 1.1295-3
| 1.1295-3 Retroactive elections. | |
| 26:13.0.1.1.1.0.11.248 | SECTION 1.1296-1
| 1.1296-1 Mark to market election for marketable stock. | |
| 26:13.0.1.1.1.0.11.249 | SECTION 1.1296-2
| 1.1296-2 Definition of marketable stock. | |
| 26:13.0.1.1.1.0.11.250 | SECTION 1.1297-0
| 1.1297-0 Table of contents. | |
| 26:13.0.1.1.1.0.11.251 | SECTION 1.1297-1
| 1.1297-1 Definition of passive foreign investment company. | |
| 26:13.0.1.1.1.0.11.252 | SECTION 1.1297-2
| 1.1297-2 Special rules regarding look-through subsidiaries and look-through partnerships. | |
| 26:13.0.1.1.1.0.11.253 | SECTION 1.1297-3
| 1.1297-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC. | |
| 26:13.0.1.1.1.0.11.254 | SECTION 1.1297-4
| 1.1297-4 Qualifying insurance corporation. | |
| 26:13.0.1.1.1.0.11.255 | SECTION 1.1297-5
| 1.1297-5 [Reserved] | |
| 26:13.0.1.1.1.0.11.256 | SECTION 1.1297-6
| 1.1297-6 Exception from the definition of passive income for active insurance income. | |
| 26:13.0.1.1.1.0.11.257 | SECTION 1.1298-0
| 1.1298-0 Passive foreign investment company - table of contents. | |
| 26:13.0.1.1.1.0.11.258 | SECTION 1.1298-1
| 1.1298-1 Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company. | |
| 26:13.0.1.1.1.0.11.259 | SECTION 1.1298-2
| 1.1298-2 Rules for certain corporations changing businesses. | |
| 26:13.0.1.1.1.0.11.260 | SECTION 1.1298-3
| 1.1298-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC. | |
| 26:13.0.1.1.1.0.11.261 | SECTION 1.1298-4
| 1.1298-4 Rules for certain foreign corporations owning stock in 25-percent-owned domestic corporations. | |
| 26:13.0.1.1.1.0.12 | SUBJGRP 12
| Income Averaging | |
| 26:13.0.1.1.1.0.12.262 | SECTION 1.1301-1
| 1.1301-1 Averaging of farm and fishing income. | |
| 26:13.0.1.1.1.0.13 | SUBJGRP 13
| Readjustment of Tax Between Years and Special Limitations | |
| 26:13.0.1.1.1.0.13.263 | SECTION 1.1311(a)-1
| 1.1311(a)-1 Introduction. | |
| 26:13.0.1.1.1.0.13.264 | SECTION 1.1311(a)-2
| 1.1311(a)-2 Purpose and scope of section 1311. | |
| 26:13.0.1.1.1.0.13.265 | SECTION 1.1311(b)-1
| 1.1311(b)-1 Maintenance of an inconsistent position. | |
| 26:13.0.1.1.1.0.13.266 | SECTION 1.1311(b)-2
| 1.1311(b)-2 Correction not barred at time of erroneous action. | |
| 26:13.0.1.1.1.0.13.267 | SECTION 1.1311(b)-3
| 1.1311(b)-3 Existence of relationship in case of adjustment by way of deficiency assessment. | |
| 26:13.0.1.1.1.0.13.268 | SECTION 1.1312-1
| 1.1312-1 Double inclusion of an item of gross income. | |
| 26:13.0.1.1.1.0.13.269 | SECTION 1.1312-2
| 1.1312-2 Double allowance of a deduction or credit. | |
| 26:13.0.1.1.1.0.13.270 | SECTION 1.1312-3
| 1.1312-3 Double exclusion of an item of gross income. | |
| 26:13.0.1.1.1.0.13.271 | SECTION 1.1312-4
| 1.1312-4 Double disallowance of a deduction or credit. | |
| 26:13.0.1.1.1.0.13.272 | SECTION 1.1312-5
| 1.1312-5 Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs. | |
| 26:13.0.1.1.1.0.13.273 | SECTION 1.1312-6
| 1.1312-6 Correlative deductions and credits for certain related corporations. | |
| 26:13.0.1.1.1.0.13.274 | SECTION 1.1312-7
| 1.1312-7 Basis of property after erroneous treatment of a prior transaction. | |
| 26:13.0.1.1.1.0.13.275 | SECTION 1.1312-8
| 1.1312-8 Law applicable in determination of error. | |
| 26:13.0.1.1.1.0.13.276 | SECTION 1.1313(a)-1
| 1.1313(a)-1 Decision by Tax Court or other court as a determination. | |
| 26:13.0.1.1.1.0.13.277 | SECTION 1.1313(a)-2
| 1.1313(a)-2 Closing agreement as a determination. | |
| 26:13.0.1.1.1.0.13.278 | SECTION 1.1313(a)-3
| 1.1313(a)-3 Final disposition of claim for refund as a determination. | |
| 26:13.0.1.1.1.0.13.279 | SECTION 1.1313(a)-4
| 1.1313(a)-4 Agreement pursuant to section 1313(a)(4) as a determination. | |
| 26:13.0.1.1.1.0.13.280 | SECTION 1.1313(c)-1
| 1.1313(c)-1 Related taxpayer. | |
| 26:13.0.1.1.1.0.13.281 | SECTION 1.1314(a)-1
| 1.1314(a)-1 Ascertainment of amount of adjustment in year of error. | |
| 26:13.0.1.1.1.0.13.282 | SECTION 1.1314(a)-2
| 1.1314(a)-2 Adjustment to other barred taxable years. | |
| 26:13.0.1.1.1.0.13.283 | SECTION 1.1314(b)-1
| 1.1314(b)-1 Method of adjustment. | |
| 26:13.0.1.1.1.0.13.284 | SECTION 1.1314(c)-1
| 1.1314(c)-1 Adjustment unaffected by other items. | |
| 26:13.0.1.1.1.0.14 | SUBJGRP 14
| Involuntary Liquidation and Replacement of Lifo Inventories | |
| 26:13.0.1.1.1.0.14.285 | SECTION 1.1321-1
| 1.1321-1 Involuntary liquidation of lifo inventories. | |
| 26:13.0.1.1.1.0.14.286 | SECTION 1.1321-2
| 1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations. | |
| 26:13.0.1.1.1.0.15 | SUBJGRP 15
| War Loss Recoveries | |
| 26:13.0.1.1.1.0.15.287 | SECTION 1.1331-1
| 1.1331-1 Recoveries in respect of war losses. | |
| 26:13.0.1.1.1.0.15.288 | SECTION 1.1332-1
| 1.1332-1 Inclusion in gross income of war loss recoveries. | |
| 26:13.0.1.1.1.0.15.289 | SECTION 1.1333-1
| 1.1333-1 Tax adjustment measured by prior benefits. | |
| 26:13.0.1.1.1.0.15.290 | SECTION 1.1334-1
| 1.1334-1 Restoration of value of investments. | |
| 26:13.0.1.1.1.0.15.291 | SECTION 1.1335-1
| 1.1335-1 Elective method; time and manner of making election and effect thereof. | |
| 26:13.0.1.1.1.0.15.292 | SECTION 1.1336-1
| 1.1336-1 Basis of recovered property. | |
| 26:13.0.1.1.1.0.15.293 | SECTION 1.1337-1
| 1.1337-1 Determination of tax benefits from allowable deductions. | |
| 26:13.0.1.1.1.0.16 | SUBJGRP 16
| Claim of Right | |
| 26:13.0.1.1.1.0.16.294 | SECTION 1.1341-1
| 1.1341-1 Restoration of amounts received or accrued under claim of right. | |
| 26:13.0.1.1.1.0.16.295 | SECTION 1.1342-1
| 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date. | |
| 26:13.0.1.1.1.0.17 | SUBJGRP 17
| Other Limitations | |
| 26:13.0.1.1.1.0.17.296 | SECTION 1.1346-1
| 1.1346-1 Recovery of unconstitutional taxes. | |
| 26:13.0.1.1.1.0.17.297 | SECTION 1.1347-1
| 1.1347-1 Tax on certain amounts received from the United States. | |
| 26:13.0.1.1.1.0.17.298 | SECTION 1.1348-1
| 1.1348-1 Fifty-percent maximum tax on earned income. | |
| 26:13.0.1.1.1.0.17.299 | SECTION 1.1348-2
| 1.1348-2 Computation of the fifty-percent maximum tax on earned income. | |
| 26:13.0.1.1.1.0.17.300 | SECTION 1.1348-3
| 1.1348-3 Definitions. | |
| 26:13.0.1.1.1.0.18 | SUBJGRP 18
| Small Business Corporations and Their Shareholders | |
| 26:13.0.1.1.1.0.18.301 | SECTION 1.1361-0
| 1.1361-0 Table of contents. | |
| 26:13.0.1.1.1.0.18.302 | SECTION 1.1361-1
| 1.1361-1 S corporation defined. | |
| 26:13.0.1.1.1.0.18.303 | SECTION 1.1361-2
| 1.1361-2 Definitions relating to S corporation subsidiaries. | |
| 26:13.0.1.1.1.0.18.304 | SECTION 1.1361-3
| 1.1361-3 QSub election. | |
| 26:13.0.1.1.1.0.18.305 | SECTION 1.1361-4
| 1.1361-4 Effect of QSub election. | |
| 26:13.0.1.1.1.0.18.306 | SECTION 1.1361-5
| 1.1361-5 Termination of QSub election. | |
| 26:13.0.1.1.1.0.18.307 | SECTION 1.1361-6
| 1.1361-6 Effective date. | |
| 26:13.0.1.1.1.0.18.308 | SECTION 1.1362-0
| 1.1362-0 Table of contents. | |
| 26:13.0.1.1.1.0.18.309 | SECTION 1.1362-1
| 1.1362-1 Election to be an S corporation. | |
| 26:13.0.1.1.1.0.18.310 | SECTION 1.1362-2
| 1.1362-2 Termination of election. | |
| 26:13.0.1.1.1.0.18.311 | SECTION 1.1362-3
| 1.1362-3 Treatment of S termination year. | |
| 26:13.0.1.1.1.0.18.312 | SECTION 1.1362-4
| 1.1362-4 Inadvertent terminations and inadvertently invalid elections. | |
| 26:13.0.1.1.1.0.18.313 | SECTION 1.1362-5
| 1.1362-5 Election after termination. | |
| 26:13.0.1.1.1.0.18.314 | SECTION 1.1362-6
| 1.1362-6 Elections and consents. | |
| 26:13.0.1.1.1.0.18.315 | SECTION 1.1362-7
| 1.1362-7 Effective dates. | |
| 26:13.0.1.1.1.0.18.316 | SECTION 1.1362-8
| 1.1362-8 Dividends received from affiliated subsidiaries. | |
| 26:13.0.1.1.1.0.18.317 | SECTION 1.1363-1
| 1.1363-1 Effect of election on corporation. | |
| 26:13.0.1.1.1.0.18.318 | SECTION 1.1363-2
| 1.1363-2 Recapture of LIFO benefits. | |
| 26:13.0.1.1.1.0.18.319 | SECTION 1.1366-0
| 1.1366-0 Table of contents. | |
| 26:13.0.1.1.1.0.18.320 | SECTION 1.1366-1
| 1.1366-1 Shareholder's share of items of an S corporation. | |
| 26:13.0.1.1.1.0.18.321 | SECTION 1.1366-2
| 1.1366-2 Limitations on deduction of passthrough items of an S corporation to its shareholders. | |
| 26:13.0.1.1.1.0.18.322 | SECTION 1.1366-3
| 1.1366-3 Treatment of family groups. | |
| 26:13.0.1.1.1.0.18.323 | SECTION 1.1366-4
| 1.1366-4 Special rules limiting the passthrough of certain items of an S corporation to its shareholders. | |
| 26:13.0.1.1.1.0.18.324 | SECTION 1.1366-5
| 1.1366-5 Effective/applicability date. | |
| 26:13.0.1.1.1.0.18.325 | SECTION 1.1367-0
| 1.1367-0 Table of contents. | |
| 26:13.0.1.1.1.0.18.326 | SECTION 1.1367-1
| 1.1367-1 Adjustments to basis of shareholder's stock in an S corporation. | |
| 26:13.0.1.1.1.0.18.327 | SECTION 1.1367-2
| 1.1367-2 Adjustments to basis of indebtedness to shareholder. | |
| 26:13.0.1.1.1.0.18.328 | SECTION 1.1367-3
| 1.1367-3 Effective/Applicability date. | |
| 26:13.0.1.1.1.0.18.329 | SECTION 1.1368-0
| 1.1368-0 Table of contents. | |
| 26:13.0.1.1.1.0.18.330 | SECTION 1.1368-1
| 1.1368-1 Distributions by S corporations. | |
| 26:13.0.1.1.1.0.18.331 | SECTION 1.1368-2
| 1.1368-2 Accumulated adjustments account (AAA). | |
| 26:13.0.1.1.1.0.18.332 | SECTION 1.1368-3
| 1.1368-3 Examples. | |
| 26:13.0.1.1.1.0.18.333 | SECTION 1.1368-4
| 1.1368-4 Effective date and transition rule. | |
| 26:13.0.1.1.1.0.18.334 | SECTION 1.1371-1
| 1.1371-1 Distributions of money by an eligible terminated S corporation. | |
| 26:13.0.1.1.1.0.18.335 | SECTION 1.1371-2
| 1.1371-2 Impact of Audit PTTP on ETSC Period. | |
| 26:13.0.1.1.1.0.18.336 | SECTION 1.1374-0
| 1.1374-0 Table of contents. | |
| 26:13.0.1.1.1.0.18.337 | SECTION 1.1374-1
| 1.1374-1 General rules and definitions. | |
| 26:13.0.1.1.1.0.18.338 | SECTION 1.1374-2
| 1.1374-2 Net recognized built-in gain. | |
| 26:13.0.1.1.1.0.18.339 | SECTION 1.1374-3
| 1.1374-3 Net unrealized built-in gain. | |
| 26:13.0.1.1.1.0.18.340 | SECTION 1.1374-4
| 1.1374-4 Recognized built-in gain or loss. | |
| 26:13.0.1.1.1.0.18.341 | SECTION 1.1374-5
| 1.1374-5 Loss carryforwards. | |
| 26:13.0.1.1.1.0.18.342 | SECTION 1.1374-6
| 1.1374-6 Credits and credit carryforwards. | |
| 26:13.0.1.1.1.0.18.343 | SECTION 1.1374-7
| 1.1374-7 Inventory. | |
| 26:13.0.1.1.1.0.18.344 | SECTION 1.1374-8
| 1.1374-8 Section 1374(d)(8) transactions. | |
| 26:13.0.1.1.1.0.18.345 | SECTION 1.1374-9
| 1.1374-9 Anti-stuffing rule. | |
| 26:13.0.1.1.1.0.18.346 | SECTION 1.1374-10
| 1.1374-10 Effective date and additional rules. | |
| 26:13.0.1.1.1.0.18.347 | SECTION 1.1375-1
| 1.1375-1 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts. | |
| 26:13.0.1.1.1.0.18.348 | SECTION 1.1377-0
| 1.1377-0 Table of contents. | |
| 26:13.0.1.1.1.0.18.349 | SECTION 1.1377-1
| 1.1377-1 Pro rata share. | |
| 26:13.0.1.1.1.0.18.350 | SECTION 1.1377-2
| 1.1377-2 Post-termination transition period. | |
| 26:13.0.1.1.1.0.18.351 | SECTION 1.1377-3
| 1.1377-3 Applicability dates. | |
| 26:13.0.1.1.1.0.18.352 | SECTION 1.1378-1
| 1.1378-1 Taxable year of S corporation. | |
| 26:13.0.1.1.1.0.19 | SUBJGRP 19
| Section 1374 Before the Tax Reform Act of 1986 | |
| 26:13.0.1.1.1.0.19.353 | SECTION 1.1374-1A
| 1.1374-1A Tax imposed on certain capital gains. | |
| 26:13.0.1.1.1.0.20 | SUBJGRP 20
| Cooperatives and Their Patrons | |
| 26:13.0.1.1.1.0.20.354 | SECTION 1.1381-1
| 1.1381-1 Organizations to which part applies. | |
| 26:13.0.1.1.1.0.20.355 | SECTION 1.1381-2
| 1.1381-2 Tax on certain farmers' cooperatives. | |
| 26:13.0.1.1.1.0.20.356 | SECTION 1.1382-1
| 1.1382-1 Taxable income of cooperatives; gross income. | |
| 26:13.0.1.1.1.0.20.357 | SECTION 1.1382-2
| 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends. | |
| 26:13.0.1.1.1.0.20.358 | SECTION 1.1382-3
| 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives. | |
| 26:13.0.1.1.1.0.20.359 | SECTION 1.1382-4
| 1.1382-4 Taxable income of cooperatives; payment period for each taxable year. | |
| 26:13.0.1.1.1.0.20.360 | SECTION 1.1382-5
| 1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements. | |
| 26:13.0.1.1.1.0.20.361 | SECTION 1.1382-6
| 1.1382-6 Taxable income of cooperatives; treatment of earnings received after patronage occurred. | |
| 26:13.0.1.1.1.0.20.362 | SECTION 1.1382-7
| 1.1382-7 Special rules applicable to cooperative associations exempt from tax before January 1, 1952. | |
| 26:13.0.1.1.1.0.20.363 | SECTION 1.1383-1
| 1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of allocation. | |
| 26:13.0.1.1.1.0.21 | SUBJGRP 21
| Tax Treatment by Patrons of Patronage Dividends | |
| 26:13.0.1.1.1.0.21.364 | SECTION 1.1385-1
| 1.1385-1 Amounts includible in patron's gross income. | |
| 26:13.0.1.1.1.0.22 | SUBJGRP 22
| Definitions; Special Rules | |
| 26:13.0.1.1.1.0.22.365 | SECTION 1.1388-1
| 1.1388-1 Definitions and special rules. | |
| 26:13.0.1.1.1.0.22.366 | SECTION 1.1394-0
| 1.1394-0 Table of contents. | |
| 26:13.0.1.1.1.0.22.367 | SECTION 1.1394-1
| 1.1394-1 Enterprise zone facility bonds. | |
| 26:13.0.1.1.1.0.23 | SUBJGRP 23
| Empowerment Zone Employment Credit | |
| 26:13.0.1.1.1.0.23.368 | SECTION 1.1396-1
| 1.1396-1 Qualified zone employees. | |
| 26:13.0.1.1.1.0.23.369 | SECTION 1.1397E-1
| 1.1397E-1 Qualified zone academy bonds. | |
| 26:13.0.1.1.1.0.24 | SUBJGRP 24
| Rules Relating to Individuals' Title 11 Cases | |
| 26:13.0.1.1.1.0.24.370 | SECTION 1.1398-1
| 1.1398-1 Treatment of passive activity losses and passive activity credits in individuals' title 11 cases. | |
| 26:13.0.1.1.1.0.24.371 | SECTION 1.1398-2
| 1.1398-2 Treatment of section 465 losses in individuals' title 11 cases. | |
| 26:13.0.1.1.1.0.24.372 | SECTION 1.1398-3
| 1.1398-3 Treatment of section 121 exclusion in individuals' title 11 cases. | |
| 26:13.0.1.1.1.0.24.373 | SECTION 1.1400L(b)-1
| 1.1400L(b)-1 Additional first year depreciation deduction for qualified New York Liberty Zone property. | |
| 26:13.0.1.1.1.0.24.374 | SECTION 1.1400Z2-0
| 1.1400Z2-0 Table of Contents. | |
| 26:13.0.1.1.1.0.24.375 | SECTION 1.1400Z2(a)-1
| 1.1400Z2(a)-1 Deferring tax on capital gains by investing in opportunity zones. | |
| 26:13.0.1.1.1.0.24.376 | SECTION 1.1400Z2(b)-1
| 1.1400Z2(b)-1 Inclusion of gains that have been deferred under section 1400Z-2(a). | |
| 26:13.0.1.1.1.0.24.377 | SECTION 1.1400Z2(c)-1
| 1.1400Z2(c)-1 Investments held for at least 10 years. | |
| 26:13.0.1.1.1.0.24.378 | SECTION 1.1400Z2(d)-1
| 1.1400Z2(d)-1 Qualified opportunity funds and qualified opportunity zone businesses. | |
| 26:13.0.1.1.1.0.24.379 | SECTION 1.1400Z2(d)-2
| 1.1400Z2(d)-2 Qualified opportunity zone business property. | |
| 26:13.0.1.1.1.0.24.380 | SECTION 1.1400Z2(e)-1
| 1.1400Z2(e)-1 [Reserved] | |
| 26:13.0.1.1.1.0.24.381 | SECTION 1.1400Z2(f)-1
| 1.1400Z2(f)-1 Administrative rules- penalties, anti-abuse, etc. | |