26 C.F.R. PART 1--INCOME TAXES
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 1--INCOME TAXES
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| Period for computation of taxable income.
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| Election of taxable year consisting of 52-53 weeks.
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| Taxable year of a personal service corporation.
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| Change of annual accounting period.
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| Returns for periods of less than 12 months.
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| Table of contents (temporary).
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| Election to use a taxable year other than the required taxable year (temporary).
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| Tiered structure (temporary).
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| Manner and time of making section 444 election (temporary).
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| General rule for methods of accounting.
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| General rule for methods of accounting (temporary).
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| Method of accounting for interest.
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| Notional principal contracts.
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| Limitation on the use of the cash receipts and disbursements method of accounting.
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| Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
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| Nonaccrual of certain amounts by service providers (temporary).
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| General rule for taxable year of inclusion.
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| Constructive receipt of income.
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| Accounting for redemption of trading stamps and coupons.
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| Advance payments for goods and long-term contracts.
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| Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
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| Election relating to livestock sold on account of drought.
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| Purchaser evidences of indebtedness payable on demand or readily tradable.
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| Sale of real property involving deferred periodic payments.
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| Sale of real property treated on installment method.
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| Deferred payment sale of real property not on installment method.
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| Gain or loss on disposition of installment obligations.
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| Installment obligations received from a liquidating corporation.
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| Allocation of unrecaptured section 1250 gain reported on the installment method.
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| Installment method of reporting income by dealers on personal property.
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| Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986.
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| Requirements for adoption of or change to installment method by dealers in personal property.
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| Obligations issued at discount.
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| Treatment of prepaid subscription income.
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| Scope of election under section 455.
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| Cessation of taxpayer's liability.
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| Definitions and other rules.
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| Time and manner of making election.
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| Treatment of prepaid dues income.
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| Scope of election under section 456.
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| Cessation of liability or existence.
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| Definitions and other rules.
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| Time and manner of making election.
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| General overviews of section 457.
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| General introduction to eligible plans.
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| Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
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| Individual limitation for combined annual deferrals under multiple eligible plans
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| Timing of distributions under eligible plans.
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| Taxation of Distributions Under Eligible Plans.
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| Funding rules for eligible plans.
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| Effect on eligible plans when not administered in accordance with eligibility requirements.
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| Miscellaneous provisions.
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| Tax treatment of participants if plan is not an eligible plan.
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| Exclusion for certain returned magazines, paperbacks, or records.
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| Manner of and time for making election.
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| Outline of regulations under section 460.
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| Long-term manufacturing contracts.
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| Long-term construction contracts.
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| Methods of accounting for long-term contracts.
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| General rule for taxable year of deduction.
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| Prepaid interest.--[Reserved]
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| Recurring item exception.
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| Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
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| Aggregation of certain activities (temporary).
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| General rules; interest other than that of a creditor.
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| Treatment of amounts borrowed from certain persons and amounts protected against loss.
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| Qualified nonrecourse financing.
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| Method of accounting for the redemption cost of qualified discount coupons.
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| Special protective election for certain taxpayers.
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| Manner of and time for making election under section 466.
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| Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
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| Treatment of lessors and lessees generally.
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| Rent accrual for section 467 rental agreements without adequate interest.
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| Disqualified leasebacks and long-term agreements.
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| Section 467 rental agreements with variable interest.
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| Section 467 rental agreements with contingent payments.--[Reserved]
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| Section 467 recapture and other rules relating to dispositions and modifications.
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| Automatic consent to change to constant rental accrual for certain rental agreements.
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| Effective dates and automatic method changes for certain agreements.
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| Nuclear decommissioning costs; table of contents.
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| Nuclear decommissioning costs; general rules.
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| Treatment of electing taxpayer.
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| Treatment of nuclear decommissioning fund.
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| Nuclear decommissioning fund qualification requirements; prohibitions against self-dealing; disqualification of nuclear decommissioning fund; termination of fund upon substantial completion of decommissioning.
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| Disposition of an interest in a nuclear power plant.
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| Manner of and time for making election.
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| Effective date and transitional rules.
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| Designated settlement funds.
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| Qualified settlement funds.
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| Taxation of qualified settlement funds and related administrative requirements.
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| Rules applicable to the transferor.
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| Taxability of distributions to claimants.
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| Effective dates and transition rules applicable to qualified settlement funds.
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| Escrow accounts, trusts, and other funds used in deferred exchanges of like-kind property under section 1031(a)(3).--[Reserved]
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| Contingent-at-closing escrows.--[Reserved]
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| Disputed ownership funds.
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| General rules (temporary).
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| Passive activity loss (temporary).
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| Passive activity credit (temporary).
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| Definition of activity (temporary).
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| Material participation (temporary).
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| Treatment of losses upon certain dispositions.--[Reserved]
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| Treatment of self-charged items of interest income and deduction.
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| Application of section 469 to trust, estates, and their beneficiaries.--[Reserved]
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| Rules for certain rental real estate activities.
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| Application of section 469 to publicly traded partnerships.
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| Effective date and transition rules.
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| Valuation of inventories.
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| Inventories at cost or market, whichever is lower.
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| Inventories by dealers in securities.
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| Inventories of livestock raisers and other farmers.
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| Inventories of miners and manufacturers.
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| Inventories of retail merchants.
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| Inventories of acquiring corporations.
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| Applicability of long-term contract methods.
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| Inventories of manufacturers.
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| Last-in, first-out inventories.
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| Requirements incident to adoption and use of LIFO inventory method.
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| Time and manner of making election.
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| Adjustments to be made by taxpayer.
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| Change from LIFO inventory method.
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| Inventories of acquiring corporations.
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| Dollar-value method of pricing LIFO inventories.
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| Acquisition by a dealer of a security with a substituted basis.
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| Scope of exemptions from mark-to-market requirement.
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| Exemptions--identification requirements.
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| Exemptions--transitional issues.
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| Definitions--dealer in securities.
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| Character of gain or loss.
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| Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
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| Adjustments taken into account with consent.
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| Outline of regulations under 482.
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| Allocation of income and deductions among taxpayers.
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| Determination of taxable income in specific situations.
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| Methods to determine taxable income in connection with a transfer of tangible property.
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| Methods to determine taxable income in connection with a transfer of intangible property.
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| Comparable profits method.
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| Examples of the best method rule.
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| Interest on certain deferred payments.
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| Test rate of interest applicable to a contract.
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| Allocation of income and deductions among taxpayers.
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| Determination of taxable income in specific situations.
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