Part 1. PART 1—INCOME TAXES (CONTINUED)

• § 1.1502-98A - Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999.
• § 1.1502-99A - Effective dates.

• Tax on Self-Employment Income

  • SECTION § 1.1401-1 - Tax on self-employment income.
  • SECTION § 1.1402(a)-1 - Definition of net earnings from self-employment.
  • SECTION § 1.1402(a)-2 - Computation of net earnings from self-employment.
  • SECTION § 1.1402(a)-3 - Special rules for computing net earnings from self-employment.
  • SECTION § 1.1402(a)-4 -
  • SECTION § 1.1402(a)-5 - Dividends and interest.
  • SECTION § 1.1402(a)-6 - Gain or loss from disposition of property.
  • SECTION § 1.1402(a)-7 - Net operating loss deduction.
  • SECTION § 1.1402(a)-8 - Community income.
  • SECTION § 1.1402(a)-9 - Puerto Rico.
  • SECTION § 1.1402(a)-10 - Personal exemption deduction.
  • SECTION § 1.1402(a)-11 - Ministers and members of religious orders.
  • SECTION § 1.1402(a)-12 - Continental shelf and certain possessions of the United States.
  • SECTION § 1.1402(a)-13 - Income from agricultural activity.
  • SECTION § 1.1402(a)-14 - Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956.
  • SECTION § 1.1402(a)-15 - Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956.
  • SECTION § 1.1402(a)-16 - Exercise of option.
  • SECTION § 1.1402(a)-17 - Retirement payments to retired partners.
  • SECTION § 1.1402(a)-18 - Split-dollar life insurance arrangements.
  • SECTION § 1.1402(b)-1 - Self-employment income.
  • SECTION § 1.1402(c)-1 - Trade or business.
  • SECTION § 1.1402(c)-2 - Public office.
  • SECTION § 1.1402(c)-3 - Employees.
  • SECTION § 1.1402(c)-4 - Individuals under Railroad Retirement System.
  • SECTION § 1.1402(c)-5 - Ministers and members of religious orders.
  • SECTION § 1.1402(c)-6 - Members of certain professions.
  • SECTION § 1.1402(c)-7 - Members of religious groups opposed to insurance.
  • SECTION § 1.1402(d)-1 - Employee and wages.
  • SECTION § 1.1402(e)-1A - Application of regulations under section 1402(e).
  • SECTION § 1.1402(e)-2A - Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
  • SECTION § 1.1402(e)-3A - Time limitation for filing application for exemption.
  • SECTION § 1.1402(e)-4A - Period for which exemption is effective.
  • SECTION § 1.1402(e)-5A - Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
  • SECTION § 1.1402(e)(1)-1 - Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage.
  • SECTION § 1.1402(e)(2)-1 - Time limitation for filing waiver certificate.
  • SECTION § 1.1402(e)(3)-1 - Effective date of waiver certificate.
  • SECTION § 1.1402(e)(4)-1 - Treatment of certain remuneration paid in 1955 and 1956 as wages.
  • SECTION § 1.1402(e)(5)-1 - Optional provision for certain certificates filed before April 15, 1962.
  • SECTION § 1.1402(e)(5)-2 - Optional provisions for certain certificates filed on or before April 17, 1967.
  • SECTION § 1.1402(e)(6)-1 - Certificates filed by fiduciaries or survivors on or before April 15, 1962.
  • SECTION § 1.1402(f)-1 - Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
  • SECTION § 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.
  • SECTION § 1.1402(h)-1 - Members of certain religious groups opposed to insurance.
  • SECTION § 1.1403-1 - Cross references.

• Net Investment Income Tax

  • SECTION § 1.1411-0 - Table of contents of provisions applicable to section 1411.
  • SECTION § 1.1411-1 - General rules.
  • SECTION § 1.1411-2 - Application to individuals.
  • SECTION § 1.1411-3 - Application to estates and trusts.
  • SECTION § 1.1411-4 - Definition of net investment income.
  • SECTION § 1.1411-5 - Trades or businesses to which tax applies.
  • SECTION § 1.1411-6 - Income on investment of working capital subject to tax.
  • SECTION § 1.1411-7 - Exception for dispositions of interests in partnerships and S corporations. [Reserved]
  • SECTION § 1.1411-8 - Exception for distributions from qualified plans.
  • SECTION § 1.1411-9 - Exception for self-employment income.
  • SECTION § 1.1411-10 - Controlled foreign corporations and passive foreign investment companies.

• Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds

  • SECTION § 1.1441-0 - Outline of regulation provisions for section 1441.
  • SECTION § 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.
  • SECTION § 1.1441-2 - Amounts subject to withholding.
  • SECTION § 1.1441-3 - Determination of amounts to be withheld.
  • SECTION § 1.1441-4 - Exemptions from withholding for certain effectively connected income and other amounts.
  • SECTION § 1.1441-5 - Withholding on payments to partnerships, trusts, and estates.
  • SECTION § 1.1441-6 - Claim of reduced withholding under an income tax treaty.
  • SECTION § 1.1441-7 - General provisions relating to withholding agents.
  • SECTION § 1.1441-8 - Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
  • SECTION § 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
  • SECTION § 1.1441-10 - Withholding agents with respect to fast-pay arrangements.
  • SECTION § 1.1442-1 - Withholding of tax on foreign corporations.
  • SECTION § 1.1442-2 - Exemption under a tax treaty.
  • SECTION § 1.1442-3 - Tax exempt income of a foreign tax-exempt corporation.
  • SECTION § 1.1443-1 - Foreign tax-exempt organizations.
  • SECTION § 1.1445-1 - Withholding on dispositions of U.S. real property interests by foreign persons: In general.
  • SECTION § 1.1445-2 - Situations in which withholding is not required under section 1445(a).
  • SECTION § 1.1445-3 - Adjustments to amount required to be withheld pursuant to withholding certificate.
  • SECTION § 1.1445-4 - Liability of agents.
  • SECTION § 1.1445-5 - Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
  • SECTION § 1.1445-6 - Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
  • SECTION § 1.1445-7 - Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
  • SECTION § 1.1445-8 - Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
  • SECTION § 1.1445-10T - Special rule for Foreign governments (temporary).
  • SECTION § 1.1445-11T - Special rules requiring withholding under (temporary).
  • SECTION § 1.1446-0 - Table of contents.
  • SECTION § 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income.
  • SECTION § 1.1446-2 - Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
  • SECTION § 1.1446-3 - Time and manner of calculating and paying over the 1446 tax.
  • SECTION § 1.1446-4 - Publicly traded partnerships.
  • SECTION § 1.1446-5 - Tiered partnership structures.
  • SECTION § 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
  • SECTION § 1.1446-7 - Applicability dates.
  • SECTION § 1.1446(f)-1 - General rules.
  • SECTION § 1.1446(f)-2 - Withholding on the transfer of a non-publicly traded partnership interest.
  • SECTION § 1.1446(f)-3 - Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee.
  • SECTION § 1.1446(f)-4 - Withholding on the transfer of a publicly traded partnership interest.
  • SECTION § 1.1446(f)-5 - Liability for failure to withhold.

• Tax-Free Covenant Bonds

  • SECTION § 1.1451-1 - Tax-free covenant bonds issued before January 1, 1934.
  • SECTION § 1.1451-2 - Exemptions from withholding under section 1451.

• Application of Withholding Provisions

  • SECTION § 1.1463-1 - Tax paid by recipient of income.
  • SECTION § 1.1464-1 - Refunds or credits.
  • SECTION § 1.1461-1 - Payment and returns of tax withheld.
  • SECTION § 1.1461-2 - Adjustments for overwithholding or underwithholding of tax.
  • SECTION § 1.1461-3 - Withholding under section 1446.
  • SECTION § 1.1462-1 - Withheld tax as credit to recipient of income.

• Information Reporting by Foreign Financial Institutions

  • SECTION § 1.1471-0 - Outline of regulation provisions for sections 1471 through 1474.
  • SECTION § 1.1471-1 - Scope of chapter 4 and definitions.
  • SECTION § 1.1471-2 - Requirement to deduct and withhold tax on withholdable payments to certain FFIs.
  • SECTION § 1.1471-3 - Identification of payee.
  • SECTION § 1.1471-4 - FFI agreement.
  • SECTION § 1.1471-5 - Definitions applicable to section 1471.
  • SECTION § 1.1471-6 - Payments beneficially owned by exempt beneficial owners.
  • SECTION § 1.1472-1 - Withholding on NFFEs.
  • SECTION § 1.1473-1 - Section 1473 definitions.
  • SECTION § 1.1474-1 - Liability for withheld tax and withholding agent reporting.
  • SECTION § 1.1474-2 - Adjustments for overwithholding or underwithholding of tax.
  • SECTION § 1.1474-3 - Withheld tax as credit to beneficial owner of income.
  • SECTION § 1.1474-4 - Tax paid only once.
  • SECTION § 1.1474-5 - Refunds or credits.
  • SECTION § 1.1474-6 - Coordination of chapter 4 with other withholding provisions.
  • SECTION § 1.1474-7 - Confidentiality of information.

• Mitigation of Effect of Renegotiation of Government Contracts

  • SECTION § 1.1481-1 - [Reserved]

• Consolidated Returns

• Consolidated Return Regulations

  • SECTION § 1.1502-0 - Effective dates.
  • SECTION § 1.1502-1 - Definitions.

• Consolidated Tax Liability

  • SECTION § 1.1502-2 - Computation of tax liability.
  • SECTION § 1.1502-3 - Consolidated tax credits.
  • SECTION § 1.1502-4 - Consolidated foreign tax credit.
  • SECTION § 1.1502-5 - Estimated tax.
  • SECTION § 1.1502-6 - Liability for tax.
  • SECTION § 1.1502-9 - Consolidated overall foreign losses, separate limitation losses, and overall domestic losses.

• Computation of Consolidated Taxable Income

  • SECTION § 1.1502-11 - Consolidated taxable income.

• Computation of Separate Taxable Income

  • SECTION § 1.1502-12 - Separate taxable income.
  • SECTION § 1.1502-13 - Intercompany transactions.
  • SECTION § 1.1502-14Z - Application of opportunity zone rules to members of a consolidated group.
  • SECTION § 1.1502-15 - SRLY limitation on built-in losses.
  • SECTION § 1.1502-16 - Mine exploration expenditures.
  • SECTION § 1.1502-17 - Methods of accounting.
  • SECTION § 1.1502-18 - Inventory adjustment.
  • SECTION § 1.1502-19 - Excess loss accounts.

• Computation of Consolidated Items

  • SECTION § 1.1502-21 - Net operating losses.
  • SECTION § 1.1502-22 - Consolidated capital gain and loss.
  • SECTION § 1.1502-23 - Consolidated net section 1231 gain or loss.
  • SECTION § 1.1502-24 - Consolidated charitable contributions deduction.
  • SECTION § 1.1502-26 - Consolidated dividends received deduction.
  • SECTION § 1.1502-27 - Consolidated section 247 deduction.
  • SECTION § 1.1502-28 - Consolidated section 108.

• Basis, Stock Ownership, and Earnings and Profits Rules

  • SECTION § 1.1502-30 - Stock basis after certain triangular reorganizations.
  • SECTION § 1.1502-31 - Stock basis after a group structure change.
  • SECTION § 1.1502-32 - Investment adjustments.
  • SECTION § 1.1502-33 - Earnings and profits.
  • SECTION § 1.1502-34 - Special aggregate stock ownership rules.
  • SECTION § 1.1502-35 - Transfers of subsidiary stock and deconsolidations of subsidiaries.
  • SECTION § 1.1502-36 - Unified loss rule.

• Special Taxes and Taxpayers

  • SECTION § 1.1502-42 - Mutual savings banks, etc.
  • SECTION § 1.1502-43 - Consolidated accumulated earnings tax.
  • SECTION § 1.1502-44 - Percentage depletion for independent producers and royalty owners.
  • SECTION § 1.1502-47 - Consolidated returns by life-nonlife groups.
  • SECTION § 1.1502-50 - Consolidated section 250.
  • SECTION § 1.1502-51 - Consolidated section 951A.
  • SECTION § 1.1502-55 - Computation of alternative minimum tax of consolidated groups.
  • SECTION § 1.1502-59A - Application of section 59A to consolidated groups.
  • SECTION § 1.1502-68 - Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.

• Administrative Provisions and Other Rules

  • SECTION § 1.1502-75 - Filing of consolidated returns.
  • SECTION § 1.1502-76 - Taxable year of members of group.
  • SECTION § 1.1502-77 - Agent for the group.
  • SECTION § 1.1502-78 - Tentative carryback adjustments.
  • SECTION § 1.1502-79 - Separate return years.
  • SECTION § 1.1502-80 - Applicability of other provisions of law.
  • SECTION § 1.1502-81T - Alaska Native Corporations.
  • SECTION § 1.1502-90 - Table of contents.
  • SECTION § 1.1502-91 - Application of section 382 with respect to a consolidated group.
  • SECTION § 1.1502-92 - Ownership change of a loss group or a loss subgroup.
  • SECTION § 1.1502-93 - Consolidated section 382 limitation (or subgroup section 382 limitation).
  • SECTION § 1.1502-94 - Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group.
  • SECTION § 1.1502-95 - Rules on ceasing to be a member of a consolidated group (or loss subgroup).
  • SECTION § 1.1502-96 - Miscellaneous rules.
  • SECTION § 1.1502-97 - Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
  • SECTION § 1.1502-98 - Coordination with sections 383 and 163(j).
  • SECTION § 1.1502-99 - Effective/applicability dates.
  • SECTION § 1.1502-100 - Corporations exempt from tax.
  • SECTION § 1.1503-1 - Computation and payment of tax.
  • SECTION § 1.1503-2 - Dual consolidated loss.
  • SECTION § 1.1503(d)-0 - Table of contents.
  • SECTION § 1.1503(d)-1 - Definitions and special rules for filings under section 1503(d).
  • SECTION § 1.1503(d)-2 - Domestic use.
  • SECTION § 1.1503(d)-3 - Foreign use.
  • SECTION § 1.1503(d)-4 - Domestic use limitation and related operating rules.
  • SECTION § 1.1503(d)-5 - Attribution of items and basis adjustments.
  • SECTION § 1.1503(d)-6 - Exceptions to the domestic use limitation rule.
  • SECTION § 1.1503(d)-7 - Examples.
  • SECTION § 1.1503(d)-8 - Effective dates.
  • SECTION § 1.1504-0 - Outline of provisions.
  • SECTION § 1.1504-1 - Definitions.
  • SECTION § 1.1504-2 - [Reserved]
  • SECTION § 1.1504-3 - Treatment of stock in a QOF C corporation for purposes of consolidation.
  • SECTION § 1.1504-4 - Treatment of warrants, options, convertible obligations, and other similar interests.

• Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999

  • SECTION § 1.1502-9A - Application of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999.

• Regulations Applicable to Taxable Years Before January 1, 1997

  • SECTION § 1.1502-79A - Separate return years generally applicable for consolidated return years beginning before January 1, 1997.

• Regulations Applicable to Taxable Years Beginning Before June 28, 2002

  • SECTION § 1.1502-77A - Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002.

• Regulations Applicable to Taxable Years Beginning on or After June 28, 2002, and Before April 1, 2015

  • SECTION § 1.1502-77B - Agent for the group applicable for consolidated return years beginning on or after June 28, 2002, and before April 1, 2015.

• Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999

  • SECTION § 1.1502-90A - Table of contents.
  • SECTION § 1.1502-91A - Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999.
  • SECTION § 1.1502-92A - Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999.
  • SECTION § 1.1502-93A - Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999.
  • SECTION § 1.1502-94A - Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999.
  • SECTION § 1.1502-95A - Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999.
  • SECTION § 1.1502-96A - Miscellaneous rules generally applicable for testing dates before June 25, 1999.
  • SECTION § 1.1502-97A - Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]

• Dual Consolidated Losses Incurred in Taxable Years Beginning Before October 1, 1992