26 C.F.R. Part 1 – Income Taxes | Midpage

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Code of Federal Regulations

Part 1

26 C.F.R. Part 1

Income Taxes

ECFR504ddca54174c57Normal Taxes and Surtaxes ECFR518e84b0098338dTax on Corporations ECFRac059cae996b3cdChanges in Rates During a Taxable Year ECFRcb39f040b41b74bcredits allowable under sections 30 through 45D ECFRd13f17a89aa6852General Business Credits ECFRd52b80235c52927Research Credit—For Taxable Years Beginning Before January 1, 1990 ECFRe427f958a26c8f4Rules for Computing Credit for Investment in Certain Depreciable Property ECFR015c6f33854f457Rules for Computing Credit for Expenses of Work Incentive Programs ECFRbe21fad313764f0Tax Surcharge ECFR36cd6fbea41aaa0Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 ECFR300d60597412b89Tax Preference Regulations ECFR064ad1fa7d3cb20Definition of Gross Income, Adjusted Gross Income, and Taxable Income ECFR807fc2326e73cb3Items Specifically Included in Gross Income ECFRb467872627553f1Items Specifically Excluded From Gross Income ECFR3c5c9fb15635ebbTax Exemption Requirements for State and Local Bonds ECFR3f6a8608ae3675fRegulations Applicable to Certain Bonds Sold Prior to July 8, 1997 ECFRdd2bbf38de1f0acDeductions for Personal Exemptions ECFRc4930337f38ecfdItemized Deductions for Individuals and Corporations ECFRcc67ec453a5e514Itemized Deductions for Individuals and Corporations (Continued)ECFR8a91eb8022f0359Additional Itemized Deductions for Individuals ECFRb68934925b50f0dSpecial Deductions for Corporations ECFR210006225231fb0Items Not Deductible ECFR67a5482dcf53efeTaxable Years Beginning Prior to January 1, 1986 ECFR11c4d89e536c653Terminal Railroad Corporations and Their Shareholders ECFR37962309f80c16cCorporate Distributions and Adjustments ECFR6fb74c9e334e60cEffects on Recipients ECFRc333a4ebf6719afEffects on Corporation ECFRfb9f48ef10704d7Definitions; Constructive Ownership of Stock ECFR764383d3cac7455Effects on Recipients ECFRf11fc2f341bf96eEffects on Corporation ECFRf2c2850bb3c476cDefinition ECFR52054d35a192a61Corporate Organizations ECFRc3a3f6c5be0b7abEffects on Shareholders and Security Holders ECFR8ef9f402401bcc3Effects on Corporation ECFR8273f1baff2c569Special Rule; Definitions ECFR0d62a13291b1c5aCarryovers ECFR6f8c3724b50e44dPension, Profit-Sharing, Stock Bonus Plans, etc.ECFR686e4ad80b3ad70Pension, Profit-Sharing, Stock Bonus Plans, etc.ECFR2b7577e2af5412bCertain Stock Options ECFR0e4cc8061ca9a72Deferred Compensation, Etc. (Continued)ECFR5618e0bc65bdf14Accounting Periods ECFR9453c3e600b3f20Methods of Accounting in General ECFRf2be51fac065c2dTaxable Year for Which Items of Gross Income Included ECFR53de09ff5f206e9Taxable Year for Which Deductions Taken ECFRb3578fa14bdb9eaInventories ECFR2ae24c447fd0f0aAdjustments ECFRd098d41e22e1417Regulations Applicable for Taxable Years Beginning on or Before April 21, 1993 ECFR674f0ce59304826Regulations applicable on or before January 4, 2009.ECFR062882ac6495890Exempt Organizations ECFRc2cc253eed70f35Private Foundations ECFR82d0e96673e3cc4Taxation of Business Income of Certain Exempt Organizations ECFR6a55b4d28657623Farmers' Cooperatives ECFR0c4cc28e9e60dc7Homeowners Associations ECFR6c19e80ca381eaaQualified ABLE Programs ECFR1c4c085a6e4a026Corporations Used To Avoid Income Tax on Shareholders ECFR0afe9974518ff2dPersonal Holding Companies ECFR92e49919395731fForeign Personal Holding Companies ECFR632c5067a0ebd91Deduction for Dividends Paid ECFR0fae723d7dddcf0Banking Institutions ECFRb375472ca316a0fMutual Savings Banks, Etc.ECFR910e7cc8ce9218bBank Affiliates ECFR83f3d9df3aa3566Natural Resources ECFRca94916c23a90e7Sales and Exchanges ECFR05c838bb6fd3ab8Mineral Production Payments ECFRcbf31d78674f993Continental Shelf Areas ECFR85650ee591f5718Estates, Trusts, and Beneficiaries ECFR059f25a1bf06900Pooled Income Fund Actuarial Tables Applicable Before June 1, 2023 ECFRd2a011dcecfa4b2Election to Treat Trust as Part of an Estate ECFR1c3298c9da48604Trusts Which Distribute Current Income Only ECFR5bb3d387e007291Estates and Trusts Which May Accumulate Income or Which Distribute Corpus ECFRf46e8e5d4b51288Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 ECFR74c09d70354f9acUnitrust Actuarial Tables Applicable Before June 1, 2023.ECFRaa7713f0183ce5fTreatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on or After January 1, 1969 ECFR245d884a8952b47Grantors and Others Treated as Substantial Owners ECFR12b29b471d4cd36Miscellaneous ECFR887cbe015d9a789Income in Respect of Decedents ECFR3c407b470bde109Partners and Partnerships ECFR4b270e8eb1caf75Contributions to a Partnership ECFR18d74c42b18fc78Distributions by a Partnership ECFR7cc65ffcd8f4844Transfers of Interests in a Partnership ECFRa5bc2d5ea730273Provisions Common to Part II, Subchapter K, Chapter 1 of the Code ECFRe603023ccb74ecfDefinitions ECFR25bc0cd2f28ad9dEffective Date for Subchapter K, Chapter 1 of the Code ECFRb171e26c8182d6aDefinition; Tax Imposed ECFR61dc8814fabb4cdInvestment Income ECFR75238e78a822a92Gain and Loss from Operations ECFR172a28a9fb0749dDistributions to Shareholders ECFR94d917607b6eab3Miscellaneous Provisions ECFR0a8a8130647de44Mutual Insurance Companies (Other Than Life and Certain Marine Insurance Companies and Other Than Fire or Flood Insurance Companies Which Operate on Basis of Perpetual Policies or Premium Deposits)ECFR8e307e0061ad57aOther Insurance Companies ECFRdf49860347476c2Regulated Investment Companies and Real Estate Investment Trusts ECFR3228600ccd02e6eReal Estate Investment Trusts ECFRa834962dae07957Determination of Sources of Income ECFRd2739a01a488679Regulations Applicable to Taxable Years Prior to December 30, 1996 ECFR13be67b7d68fc09Nonresident Alien Individuals ECFRb35ed21d263e294Foreign Corporations ECFR69972ac139eebbfMiscellaneous Provisions ECFReb01a6628c28b2cForeign Tax Credit ECFRc52a9ea341d6d9fEarned Income of Citizens or Residents of United States ECFRa44f05fee9abf95Earned Income of Citizens of United States ECFR202e7fe43888694Possessions of the United States ECFR78fb251efe1c79dControlled Foreign Corporations ECFRd8c7f213eb290e0Export Trade Corporations ECFRc5ac1659a3792c9Foreign Currency Transactions ECFRdf0facc8690ea6fDomestic International Sales Corporations ECFR36dbe7d18edf3feDetermination of Amount of and Recognition of Gain or Loss ECFR5a368d8ba363b3cBasis Rules of General Application ECFRbf83dcc4bd89326Common Nontaxable Exchanges ECFR8fb9defe5ad27b8Special Rules ECFRdea125cb47edba1Changes To Effectuate F.C.C. Policy ECFRf9153c8eaa49393Exchanges in Obedience to S.E.C. Orders ECFR9830aa50671aa9cWash Sales of Stock or Securities ECFR84f58eac954a11aTreatment of Capital Losses ECFR84fb83096100426General Rules for Determining Capital Gains and Losses ECFR56edfa33b27e3cfSpecial Rules for Determining Capital Gains and Losses ECFR759f2129655410aIncome Averaging ECFR3e58d7a16999c14Readjustment of Tax Between Years and Special Limitations ECFR0a1ce7be47f44b1Involuntary Liquidation and Replacement of Lifo Inventories ECFR8c04b9b514d65a0War Loss Recoveries ECFRdfb4fb9410e4f00Claim of Right ECFR2a661780e911f7cOther Limitations ECFRb86d0e61df38992Small Business Corporations and Their Shareholders ECFRb46a1585dd5404aSection 1374 Before the Tax Reform Act of 1986 ECFRc609157f1a908c0Cooperatives and Their Patrons ECFR228e3d24aff4f41Tax Treatment by Patrons of Patronage Dividends ECFR0f651dc0db11c43Definitions; Special Rules ECFR03e22d7249ff54cEmpowerment Zone Employment Credit ECFR39acf18047a56c8Rules Relating to Individuals' Title 11 Cases ECFRf7af0a61163759aTax on Self-Employment Income ECFR4d4f1d482c2f558Net Investment Income Tax ECFRda73072501ca80eWithholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds ECFR92d9fd3dcf57ecaTax-Free Covenant Bonds ECFR70c59573910375aApplication of Withholding Provisions ECFR88a2d1b64bcecd8Information Reporting by Foreign Financial Institutions ECFRd9ab4c610913497Mitigation of Effect of Renegotiation of Government Contracts ECFR36a714807cb05f4Consolidated Returns ECFRebdf574018b8c1eConsolidated Return Regulations ECFRbbf8ce87efd0d24Consolidated Tax Liability ECFR0d5f2dc74abee1cComputation of Consolidated Taxable Income ECFRabf0c5588ff28e3Computation of Separate Taxable Income ECFRd406b377b28fb28Computation of Consolidated Items ECFRbf74180a0ad35b8Basis, Stock Ownership, and Earnings and Profits Rules ECFRfe203ca7dd22776Special Taxes and Taxpayers ECFR595b65129d3f604Administrative Provisions and Other Rules ECFR2402e2391576e09Regulations Applicable to Taxable Years Beginning Before June 28, 2002 ECFR6c9c83983d6012aRegulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015 ECFR59d3b6056ca0cf4Certain Controlled Corporations ECFRcdf480e58e02928Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage ECFRca308c7e6b0ff17Information and Returns ECFR4423716657898cdRecords, Statements, and Special Returns ECFR69a3d5af789efa1Tax Returns or Statements ECFR31749dec6d4756fInformation Returns ECFRc7c8db861a16fc9Signing and Verifying of Returns and Other Documents ECFRb8417ddf8f6e085Time for Filing Returns and Other Documents ECFR2417733131d9445Extension of Time for Filing Returns ECFR4b381ac32174fb7Place for Filing Returns or Other Documents ECFRd573d1332bbae6fMiscellaneous Provisions ECFRae5ec7ca90c0849Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000 ECFR088b27951f86e7dTime and Place for Paying Tax ECFR5e7afebed4c61f8Extensions of Time for Payment ECFR779759e3d481baeGeneral Provisions ECFR97a4759977382b4Abatements, Credits, and Refunds ECFR1d0453abf9d86e0Additions to the Tax, Additional Amounts, and Assessable Penalties ECFRe15c49602e44746Declaratory Judgments Relating to Qualification of Certain Retirement Plans ECFRc1c6d714d9aed32General Actuarial Valuations ECFR6c0a7dc3ff9cac6Tax Reform Act of 1969