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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| Internal Revenue Code of 1954 and regulations.
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| Income tax on individuals.
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| Change in rates applicable to taxable year.
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| Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
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| Questions and answers relating to the tax on unearned income certain minor children (Temporary).
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| Tax in case of joint return of husband and wife or the return of a surviving spouse.
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| Definitions and special rules.
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| Application of optional tax.
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| Husband and wife filing separate returns.
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| Short taxable year caused by death.
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| Changes in rate during a taxable year.
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| Residential energy credit.
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| Performance and quality standards.--[Reserved]
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| Certification procedures.
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| Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources.
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| Credit for interest paid on certain home mortgages (Temporary).
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| Amount of credit (Temporary).
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| Qualified mortgage credit certificate.
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| Qualified mortgage credit certificate (Temporary).
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| Qualified mortgage credit certificate program (Temporary).
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| Limitation on aggregate amount of mortgage credit certificates (Temporary).
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| Form of qualified mortgage credit certificate (Temporary).
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| Public notice (Temporary).
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| Reporting requirements (Temporary).
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| Calculation of education tax credit and general eligibility requirements.
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| Lifetime Learning Credit.
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| Special rules relating to characterization and timing of payments.
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| Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
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| Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
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| Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
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| Credit for tax withheld on wages.
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| Credit for ''special refunds'' of employee social security tax.
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| Earned income credit for taxable years beginning after December 31, 1978.
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| Eligibility requirements after denial of the earned income credit.
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| Credit against tax and exclusion from gross income in case of dividends received by individuals.
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| Limitations on amount of credit.
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| Dividends to which the credit and exclusion apply.
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| Taxpayers not entitled to credit and exclusion.
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| Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939.
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| Dividends received after December 31, 1964.
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| Partially tax-exempt interest received by individuals.
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| Taxpayers not entitled to credit.
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| General rules for the credit for the elderly.
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| Credit for individuals age 65 or over.
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| Credit for individuals under age 65 who have public retirement system income.
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| Investment in certain depreciable property.
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| Questions and answers relating to the meaning of the term ''qualified mixture'' in section 40(b)(1).
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| Credit for increasing research activities.
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| Qualified research expenses.
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| Base amount for taxable years beginning on or after January 3, 2001.
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| Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
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| Qualified research for taxable years beginning before January 1, 1986.
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| Basic research for taxable years beginning after December 31, 1986.--[Reserved]
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| Basic research for taxable years beginning before January 1, 1987.
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| Aggregation of expenditures (temporary).
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| Special rules for taxable years ending on or after January 3, 2001 (temporary).
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| 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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| 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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| 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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| 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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| Application of not-for-profit rules of section 183 to low-income housing credit activities.
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| Monitoring compliance with low-income housing credit requirements.
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| Buildings qualifying for carryover allocations.
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| Substantially bond-financed buildings.--[Reserved]
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| Election of appropriate percentage month.
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| For use by the general public.
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| Effective dates and transitional rules.
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| Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
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| Allocation rules for post-2000 State housing credit ceiling amount.
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| Eligible basis reduced by federal grants.
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| Qualified allocation plan.
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| General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
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| The enhanced oil recovery credit--general rules.
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| Qualified enhanced oil recovery project.
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| Qualified enhanced oil recovery costs.
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| At-risk limitation.--[Reserved]
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| Election out of section 43.
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| Effective date of regulations.
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| Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
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| Property to which credit for purchase of new principal residence applies.
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| Recapture for certain dispositions.
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| Expenses for household and dependent care services necessary for gainful employment.
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| Limitations on amount creditable.
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| Special rules applicable to married individuals.
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| Other special rules relating to employment-related expenses.
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| Credit for employment of certain new employees.
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| Base period research expense.
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| Carryback and carryover of unused credit.
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| Limitations with respect to certain persons.
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| Qualified progress expenditures.
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| Limitation in case of certain regulated companies.
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| Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
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| Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
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| Requirements for taxpayers electing an extra one-half percent additional investment credit.
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| Commuter highway vehicles.
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| Recomputation of credit allowed by section 38.
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| ''Disposition'' and ''cessation''.
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| Exceptions to the application of 1.47-1.
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| Electing small business corporation.
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| Definition of section 38 property.
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| Used section 38 property.
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| Election of lessor of new section 38 property to treat lessee as purchaser.
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| Electing small business corporations.
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| Definition of energy property.
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| Single purpose agricultural or horticultural structures.
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| Qualified rehabilitated building; expenditures incurred before January 1, 1982.
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| Qualified rehabilitated building; expenditures incurred after December 31, 1981.
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| Carryback and carryover of unused credit.
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| Recomputation of credit allowed by section 40.
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| Exceptions to the application of 1.50A-3.
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| Electing small business corporations.
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| Definitions of WIN expenses and WIN employees.
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| Electing small business corporations.
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| Limitations with respect to certain persons.
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| Trades or businesses that are under common control.
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| Adjustments for acquisitions and dispositions.
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| Limitations with respect to certain persons.
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| Limitation based on amount of tax.
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| Carryback and carryover of unused credit.
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| Separate rule for pass-through of jobs credit.
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| Alternative minimum taxable income.
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| Table of contents to 1.56-1, adjustment for book income of corporations.
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| Adjustment for the book income of corporations.
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| Deferral of tax liability in case of certain net operating losses.
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| Adjusted current earnings.
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| Items of tax preference defined.
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| Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
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| General rules for conduit entities; partnerships and partners.
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| 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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| Electing small business corporations.
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| Regulated investment companies; real estate investment trusts.
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| Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
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| Capital gains and stock options.
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| Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.
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| Optional 10-year writeoff of certain tax preferences.
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