Part 1. PART 1—INCOME TAXES (CONTINUED)

• § 1.1551-1 - Disallowance of surtax exemption and accumulated earnings credit.
• § 1.1552-1 - Earnings and profits.

• Certain Controlled Corporations

  • SECTION § 1.1561-0 - Table of contents.
  • SECTION § 1.1561-1 - General rules regarding certain tax benefits available to the component members of a controlled group of corporations.
  • SECTION § 1.1561-2 - Special rules for allocating reductions of certain section 1561(a) tax-benefit items.
  • SECTION § 1.1561-3 - Allocation of the section 1561(a) tax items.
  • SECTION § 1.1563-1 - Definition of controlled group of corporations and component members and related concepts.
  • SECTION § 1.1563-2 - Excluded stock.
  • SECTION § 1.1563-3 - Rules for determining stock ownership.
  • SECTION § 1.1563-4 - Franchised corporations.

• Individual Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage

• Information and Returns

  • SECTION § 1.5000A-0 - Table of contents.
  • SECTION § 1.5000A-1 - Maintenance of minimum essential coverage and liability for the shared responsibility payment.
  • SECTION § 1.5000A-2 - Minimum essential coverage.
  • SECTION § 1.5000A-3 - Exempt individuals.
  • SECTION § 1.5000A-4 - Computation of shared responsibility payment.
  • SECTION § 1.5000A-5 - Administration and procedure.
  • SECTION § 1.5000C-0 - Outline of regulation provisions for section 5000C.
  • SECTION § 1.5000C-1 - Tax on specified Federal procurement payments.
  • SECTION § 1.5000C-2 - Withholding on specified Federal procurement payments.
  • SECTION § 1.5000C-3 - Payment and returns of tax withheld by the acquiring agency.
  • SECTION § 1.5000C-4 - Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund.
  • SECTION § 1.5000C-5 - Anti-abuse rule.
  • SECTION § 1.5000C-6 - Examples.
  • SECTION § 1.5000C-7 - Effective/applicability date.

• Records, Statements, and Special Returns

  • SECTION § 1.6001-1 - Records.
  • SECTION § 1.6001-2 - Returns.

• tax returns or statements

  • SECTION § 1.6011-1 - General requirement of return, statement, or list.
  • SECTION § 1.6011-2 - Returns, etc., of DISC's and former DISC's.
  • SECTION § 1.6011-3 - Requirement of statement from payees of certain gambling winnings.
  • SECTION § 1.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.
  • SECTION § 1.6011-5 - Required use of magnetic media for corporate income tax returns.
  • SECTION § 1.6011-6 - [Reserved]
  • SECTION § 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.
  • SECTION § 1.6011-8 - Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
  • SECTION § 1.6011-9 - Syndicated conservation easement listed transactions.
  • SECTION § 1.6012-1 - Individuals required to make returns of income.
  • SECTION § 1.6012-2 - Corporations required to make returns of income.
  • SECTION § 1.6012-3 - Returns by fiduciaries.
  • SECTION § 1.6012-4 - Miscellaneous returns.
  • SECTION § 1.6012-5 - Composite return in lieu of specified form.
  • SECTION § 1.6012-6 - Returns by political organizations.
  • SECTION § 1.6013-1 - Joint returns.
  • SECTION § 1.6013-2 - Joint return after filing separate return.
  • SECTION § 1.6013-3 - Treatment of joint return after death of either spouse.
  • SECTION § 1.6013-4 - Applicable rules.
  • SECTION § 1.6013-6 - Election to treat nonresident alien individual as resident of the United States.
  • SECTION § 1.6013-7 - Joint return for year in which nonresident alien becomes resident of the United States.
  • SECTION § 1.6014-1 - Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
  • SECTION § 1.6014-2 - Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
  • SECTION § 1.6015-0 - Table of contents.
  • SECTION § 1.6015-1 - Relief from joint and several liability on a joint return.
  • SECTION § 1.6015-2 - Relief from liability applicable to all qualifying joint filers.
  • SECTION § 1.6015-3 - Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
  • SECTION § 1.6015-4 - Equitable relief.
  • SECTION § 1.6015-5 - Time and manner for requesting relief.
  • SECTION § 1.6015-6 - Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
  • SECTION § 1.6015-7 - Tax Court review.
  • SECTION § 1.6015-8 - Applicable liabilities.
  • SECTION § 1.6015-9 - Effective date.
  • SECTION § 1.6016-1 - Declarations of estimated income tax by corporations.
  • SECTION § 1.6016-2 - Contents of declaration of estimated tax.
  • SECTION § 1.6016-3 - Amendment of declaration.
  • SECTION § 1.6016-4 - Short taxable year.
  • SECTION § 1.6017-1 - Self-employment tax returns.

• information returns

  • SECTION § 1.6038D-0 - Outline of regulation provisions.
  • SECTION § 1.6038D-1 - Reporting with respect to specified foreign financial assets, definition of terms.
  • SECTION § 1.6038D-2 - Requirement to report specified foreign financial assets.
  • SECTION § 1.6038D-3 - Specified foreign financial assets.
  • SECTION § 1.6038D-4 - Information required to be reported.
  • SECTION § 1.6038D-5 - Valuation guidelines.
  • SECTION § 1.6038D-6 - Specified domestic entities.
  • SECTION § 1.6038D-7 - Exceptions from the reporting of certain assets under section 6038D.
  • SECTION § 1.6038D-8 - Penalties for failure to disclose.
  • SECTION § 1.6039-1 - Returns required in connection with certain options.
  • SECTION § 1.6039-2 - Statements to persons with respect to whom information is reported.
  • SECTION § 1.6039I-1 - Reporting of certain employer-owned life insurance contracts.
  • SECTION § 1.6041-1 - Return of information as to payments of $600 or more.
  • SECTION § 1.6041-2 - Return of information as to payments to employees.
  • SECTION § 1.6041-3 - Payments for which no return of information is required under section 6041.
  • SECTION § 1.6041-4 - Foreign-related items and other exceptions.
  • SECTION § 1.6041-5 - Information as to actual owner.
  • SECTION § 1.6041-6 - Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.
  • SECTION § 1.6041-7 - Magnetic media requirement.
  • SECTION § 1.6041-8 - Cross-reference to penalties.
  • SECTION § 1.6041-9 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
  • SECTION § 1.6041-10 - Return of information as to payments of winnings from bingo, keno, and slot machine play.
  • SECTION § 1.6041A-1 - Returns regarding payments of remuneration for services and certain direct sales.
  • SECTION § 1.6042-1 - Return of information as to dividends paid in calendar years before 1963.
  • SECTION § 1.6042-2 - Returns of information as to dividends paid.
  • SECTION § 1.6042-3 - Dividends subject to reporting.
  • SECTION § 1.6042-4 - Statements to recipients of dividend payments.
  • SECTION § 1.6042-5 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
  • SECTION § 1.6043-1 - Return regarding corporate dissolution or liquidation.
  • SECTION § 1.6043-2 - Return of information respecting distributions in liquidation.
  • SECTION § 1.6043-3 - Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
  • SECTION § 1.6043-4 - Information returns relating to certain acquisitions of control and changes in capital structure.
  • SECTION § 1.6044-1 - Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
  • SECTION § 1.6044-2 - Returns of information as to payments of patronage dividends.
  • SECTION § 1.6044-3 - Amounts subject to reporting.
  • SECTION § 1.6044-4 - Exemption for certain consumer cooperatives.
  • SECTION § 1.6044-5 - Statements to recipients of patronage dividends.
  • SECTION § 1.6045-0 - Table of contents.
  • SECTION § 1.6045-1 - Returns of information of brokers and barter exchanges.
  • SECTION § 1.6045-2 - Furnishing statement required with respect to certain substitute payments.
  • SECTION § 1.6045-3 - Information reporting for an acquisition of control or a substantial change in capital structure.
  • SECTION § 1.6045-4 - Information reporting on real estate transactions.
  • SECTION § 1.6045-5 - Information reporting on payments to attorneys.
  • SECTION § 1.6045A-1 - Statements of information required in connection with transfers of securities.
  • SECTION § 1.6045B-1 - Returns relating to actions affecting basis of securities.
  • SECTION § 1.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
  • SECTION § 1.6046A-1 - Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially.
  • SECTION § 1.6046-2 - Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963.
  • SECTION § 1.6046-3 - Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
  • SECTION § 1.6047-1 - Information to be furnished with regard to employee retirement plan covering an owner-employee.
  • SECTION § 1.6047-2 - Information relating to qualifying longevity annuity contracts.
  • SECTION § 1.6049-1 - Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
  • SECTION § 1.6049-2 - Interest and original issue discount subject to reporting in calendar years before 1983.
  • SECTION § 1.6049-3 - Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
  • SECTION § 1.6049-4 - Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
  • SECTION § 1.6049-5 - Interest and original issue discount subject to reporting after December 31, 1982.
  • SECTION § 1.6049(d)-5T - Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
  • SECTION § 1.6049-6 - Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
  • SECTION § 1.6049-7 - Returns of information with respect to REMIC regular interests and collateralized debt obligations.
  • SECTION § 1.6049-8 - Interest and original issue discount paid to certain nonresident aliens.
  • SECTION § 1.6049-9 - Premium subject to reporting for a debt instrument acquired on or after January 1, 2014.
  • SECTION § 1.6049-10 - Reporting of original issue discount on a tax-exempt obligation.
  • SECTION § 1.6050A-1 - Reporting requirements of certain fishing boat operators.
  • SECTION § 1.6050B-1 - Information returns by person making unemployment compensation payments.
  • SECTION § 1.6050D-1 - Information returns relating to energy grants and financing.
  • SECTION § 1.6050E-1 - Reporting of State and local income tax refunds.
  • SECTION § 1.6050H-0 - Table of contents.
  • SECTION § 1.6050H-1 - Information reporting of mortgage interest received in a trade or business from an individual.
  • SECTION § 1.6050H-2 - Time, form, and manner of reporting interest received on qualified mortgage.
  • SECTION § 1.6050H-3 - Information reporting of mortgage insurance premiums.
  • SECTION § 1.6050I-0 - Table of contents.
  • SECTION § 1.6050I-1 - Returns relating to cash in excess of $10,000 received in a trade or business.
  • SECTION § 1.6050I-2 - Returns relating to cash in excess of $10,000 received as bail by court clerks.
  • SECTION § 1.6050J-1T - Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
  • SECTION § 1.6050K-1 - Returns relating to sales or exchanges of certain partnership interests.
  • SECTION § 1.6050L-1 - Information return by donees relating to certain dispositions of donated property.
  • SECTION § 1.6050L-2 - Information returns by donees relating to qualified intellectual property contributions.
  • SECTION § 1.6050M-1 - Information returns relating to persons receiving contracts from certain Federal executive agencies.
  • SECTION § 1.6050N-1 - Statements to recipients of royalties paid after December 31, 1986.
  • SECTION § 1.6050N-2 - Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
  • SECTION § 1.6050P-0 - Table of contents.
  • SECTION § 1.6050P-1 - Information reporting for discharges of indebtedness by certain entities.
  • SECTION § 1.6050P-2 - Organization a significant trade or business of which is the lending of money.
  • SECTION § 1.6050S-0 - Table of contents.
  • SECTION § 1.6050S-1 - Information reporting for qualified tuition and related expenses.
  • SECTION § 1.6050S-2 - Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses.
  • SECTION § 1.6050S-3 - Information reporting for payments of interest on qualified education loans.
  • SECTION § 1.6050S-4 - Information reporting for payments of interest on qualified education loans.
  • SECTION § 1.6050W-1 - Information reporting for payments made in settlement of payment card and third party network transactions.
  • SECTION § 1.6050W-2 - Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions.
  • SECTION § 1.6050X-1 - Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities.
  • SECTION § 1.6050Y-1 - Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits.
  • SECTION § 1.6050Y-2 - Information reporting by acquirers for reportable policy sale payments.
  • SECTION § 1.6050Y-3 - Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons.
  • SECTION § 1.6050Y-4 - Information reporting by payors for reportable death benefits.
  • SECTION § 1.6052-1 - Information returns regarding payment of wages in the form of group-term life insurance.
  • SECTION § 1.6052-2 - Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
  • SECTION § 1.6055-1 - Information reporting for minimum essential coverage.
  • SECTION § 1.6055-2 - Electronic furnishing of statements.
  • SECTION § 1.6060-1 - Reporting requirements for tax return preparers.
  • SECTION § 1.6031(a)-1 - Return of partnership income.
  • SECTION § 1.6031(b)-1T - Statements to partners (temporary).
  • SECTION § 1.6031(b)-2T - REMIC reporting requirements (temporary). [Reserved]
  • SECTION § 1.6031(c)-1T - Nominee reporting of partnership information (temporary).
  • SECTION § 1.6031(c)-2T - Nominee reporting of REMIC information (temporary). [Reserved]
  • SECTION § 1.6032-1 - Returns of banks with respect to common trust funds.
  • SECTION § 1.6033-1 - Returns by exempt organizations; taxable years beginning before January 1, 1970.
  • SECTION § 1.6033-2 - Returns by exempt organizations and returns by certain nonexempt organizations.
  • SECTION § 1.6033-3 - Additional provisions relating to private foundations.
  • SECTION § 1.6033-4 - Required filing in electronic form for returns by organizations required to file returns under section 6033.
  • SECTION § 1.6033-5 - Disclosure by tax-exempt entities that are parties to certain reportable transactions.
  • SECTION § 1.6033-6 - Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
  • SECTION § 1.6034-1 - Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
  • SECTION § 1.6035-0 - Table of contents.
  • SECTION § 1.6035-1 - Basis information to persons acquiring property from decedent.
  • SECTION § 1.6035-2 - Transitional relief.
  • SECTION § 1.6036-1 - Notice of qualification as executor or receiver.
  • SECTION § 1.6037-1 - Return of electing small business corporation.
  • SECTION § 1.6037-2 - Required use of electronic form for income tax returns of electing small business corporations.
  • SECTION § 1.6038-1 - Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963.
  • SECTION § 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations.
  • SECTION § 1.6038-3 - Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs).
  • SECTION § 1.6038-4 - Information returns required of certain United States persons with respect to such person's U.S. multinational enterprise group.
  • SECTION § 1.6038-5 - Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes.
  • SECTION § 1.6038A-0 - Table of contents.
  • SECTION § 1.6038A-1 - General requirements and definitions.
  • SECTION § 1.6038A-2 - Requirement of return.
  • SECTION § 1.6038A-3 - Record maintenance.
  • SECTION § 1.6038A-4 - Monetary penalty.
  • SECTION § 1.6038A-5 - Authorization of agent.
  • SECTION § 1.6038A-6 - Failure to furnish information.
  • SECTION § 1.6038A-7 - Noncompliance.
  • SECTION § 1.6038B-1 - Reporting of certain transfers to foreign corporations.
  • SECTION § 1.6038B-1T - Reporting of certain transactions to foreign corporations (temporary).
  • SECTION § 1.6038B-2 - Reporting of certain transfers to foreign partnerships.

• signing and verifying of returns and other documents

  • SECTION § 1.6061-1 - Signing of returns and other documents by individuals.
  • SECTION § 1.6062-1 - Signing of returns, statements, and other documents made by corporations.
  • SECTION § 1.6063-1 - Signing of returns, statements, and other documents made by partnerships.
  • SECTION § 1.6065-1 - Verification of returns.

• time for filing returns and other documents

  • SECTION § 1.6071-1 - Time for filing returns and other documents.
  • SECTION § 1.6072-1 - Time for filing returns of individuals, estates, and trusts.
  • SECTION § 1.6072-2 - Time for filing returns of corporations.
  • SECTION § 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.
  • SECTION § 1.6072-4 - Time for filing other returns of income.
  • SECTION § 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.
  • SECTION § 1.6073-2 - Fiscal years.
  • SECTION § 1.6073-3 - Short taxable years.
  • SECTION § 1.6073-4 - Extension of time for filing declarations by individuals.
  • SECTION § 1.6074-1 - Time and place for filing declarations of estimated income tax by corporations.
  • SECTION § 1.6074-2 - Time for filing declarations by corporations in case of a short taxable year.
  • SECTION § 1.6074-3 - Extension of time for filing declarations by corporations.

• Extension of Time for Filing Returns

  • SECTION § 1.6081-1 - Extension of time for filing returns.
  • SECTION § 1.6081-2 - Automatic extension of time to file certain returns filed by partnerships.
  • SECTION § 1.6081-3 - Automatic extension of time for filing corporation income tax returns.
  • SECTION § 1.6081-4 - Automatic extension of time for filing individual income tax return.
  • SECTION § 1.6081-5 - Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
  • SECTION § 1.6081-6 - Automatic extension of time to file estate or trust income tax return.
  • SECTION § 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.
  • SECTION § 1.6081-8 - Extension of time to file certain information returns.
  • SECTION § 1.6081-9 - Automatic extension of time to file exempt or political organization returns.
  • SECTION § 1.6081-10 - Automatic extension of time to file withholding tax return for U.S. source income of foreign persons.
  • SECTION § 1.6081-11 - Automatic extension of time for filing certain employee plan returns.

• Place for Filing Returns or Other Documents

  • SECTION § 1.6091-1 - Place for filing returns or other documents.
  • SECTION § 1.6091-2 - Place for filing income tax returns.
  • SECTION § 1.6091-3 - Filing certain international income tax returns.
  • SECTION § 1.6091-4 - Exceptional cases.

• Miscellaneous Provisions

  • SECTION § 1.6102-1 - Computations on returns or other documents.
  • SECTION § 1.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
  • SECTION § 1.6107-2 - Form and manner of furnishing copy of return and retaining copy or record.
  • SECTION § 1.6109-1 - Identifying numbers.
  • SECTION § 1.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
  • SECTION § 1.6115-1 - Disclosure requirements for quid pro quo contributions.

• Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000

  • SECTION § 1.6109-2A - Furnishing identifying number of income tax return preparer.

• Time and Place for Paying Tax

  • SECTION § 1.6151-1 - Time and place for paying tax shown on returns.
  • SECTION § 1.6153-1 - Payment of estimated tax by individuals.
  • SECTION § 1.6153-2 - Fiscal years.
  • SECTION § 1.6153-3 - Short taxable years.
  • SECTION § 1.6153-4 - Extension of time for paying the estimated tax.

• Extensions of Time for Payment

  • SECTION § 1.6161-1 - Extension of time for paying tax or deficiency.
  • SECTION § 1.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding companies.
  • SECTION § 1.6164-1 - Extensions of time for payment of taxes by corporations expecting carrybacks.
  • SECTION § 1.6164-2 - Amount of tax the time for payment of which may be extended.
  • SECTION § 1.6164-3 - Computation of the amount of reduction of the tax previously determined.
  • SECTION § 1.6164-4 - Payment of remainder of tax where extension relates to only part of the tax.
  • SECTION § 1.6164-5 - Period of extension.
  • SECTION § 1.6164-6 - Revised statements.
  • SECTION § 1.6164-7 - Termination by district director.
  • SECTION § 1.6164-8 - Payments on termination.
  • SECTION § 1.6164-9 - Cross references.
  • SECTION § 1.6165-1 - Bonds where time to pay the tax or deficiency has been extended.

• General Provisions

  • SECTION § 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations.
  • SECTION § 1.6302-2 - Deposit rules for tax withheld on nonresident aliens and foreign corporations.
  • SECTION § 1.6302-3 - Deposit rules for estimated taxes of certain trusts.
  • SECTION § 1.6302-4 - Voluntary payments by electronic funds transfer.
  • SECTION § 1.6361-1 - Collection and administration of qualified State individual income taxes.

• ABATEMENTS, CREDITS, AND REFUNDS

  • SECTION § 1.6411-1 - Tentative carryback adjustments.
  • SECTION § 1.6411-2 - Computation of tentative carryback adjustment.
  • SECTION § 1.6411-3 - Allowance of adjustments.
  • SECTION § 1.6411-4 - Consolidated groups.
  • SECTION § 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations.
  • SECTION § 1.6417-0 - Table of Contents.
  • SECTION § 1.6417-1 - Elective payment election of applicable credits.
  • SECTION § 1.6417-2 - Rules for making elective payment elections.
  • SECTION § 1.6417-3 - Special rules for electing taxpayers.
  • SECTION § 1.6417-4 - Elective payment election for electing taxpayers that are partnerships or S corporations.
  • SECTION § 1.6417-5 - Additional information and registration.
  • SECTION § 1.6417-6 - Special rules.
  • SECTION § 1.6418-0 - Table of contents.
  • SECTION § 1.6418-1 - Transfer of eligible credits.
  • SECTION § 1.6418-2 - Rules for making transfer elections.
  • SECTION § 1.6418-3 - Additional rules for partnerships and S corporations.
  • SECTION § 1.6418-4 - Additional information and registration.
  • SECTION § 1.6418-5 - Special rules.
  • SECTION § 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.
  • SECTION § 1.6425-2 - Computation of adjustment of overpayment of estimated tax.
  • SECTION § 1.6425-3 - Allowance of adjustments.

• ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

  • SECTION § 1.6654-1 - Addition to the tax in the case of an individual.
  • SECTION § 1.6654-2 - Exceptions to imposition of the addition to the tax in the case of individuals.
  • SECTION § 1.6654-3 - Short taxable years of individuals.
  • SECTION § 1.6654-4 - [Reserved]
  • SECTION § 1.6654-5 - Payments of estimated tax.
  • SECTION § 1.6654-6 - Nonresident alien individuals.
  • SECTION § 1.6654-7 - Applicability.
  • SECTION § 1.6655-0 - Table of contents.
  • SECTION § 1.6655-1 - Addition to the tax in the case of a corporation.
  • SECTION § 1.6655-2 - Annualized income installment method.
  • SECTION § 1.6655-2T - Safe harbor for certain installments of tax due before July 1, 1987 (temporary).
  • SECTION § 1.6655-3 - Adjusted seasonal installment method.
  • SECTION § 1.6655-4 - Large corporations.
  • SECTION § 1.6655-5 - Short taxable year.
  • SECTION § 1.6655-6 - Methods of accounting.
  • SECTION § 1.6655-7 - Addition to tax on account of excessive adjustment under section 6425.
  • SECTION § 1.6655(e)-1 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
  • SECTION § 1.6662-0 - Table of contents.
  • SECTION § 1.6662-1 - Overview of the accuracy-related penalty.
  • SECTION § 1.6662-2 - Accuracy-related penalty.
  • SECTION § 1.6662-3 - Negligence or disregard of rules or regulations.
  • SECTION § 1.6662-4 - Substantial understatement of income tax.
  • SECTION § 1.6662-5 - Substantial and gross valuation misstatements under chapter 1.
  • SECTION § 1.6662-5T - Substantial and gross valuation misstatements under chapter 1 (temporary).
  • SECTION § 1.6662-6 - Transactions between persons described in section 482 and net section 482 transfer price adjustments.
  • SECTION § 1.6662-7 - Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty.
  • SECTION § 1.6662-9 - Inconsistent estate basis reporting.
  • SECTION § 1.6664-0 - Table of contents.
  • SECTION § 1.6664-1 - Accuracy-related and fraud penalties; definitions, effective date and special rules.
  • SECTION § 1.6664-2 - Underpayment.
  • SECTION § 1.6664-3 - Ordering rules for determining the total amount of penalties imposed.
  • SECTION § 1.6664-4 - Reasonable cause and good faith exception to section 6662 penalties.
  • SECTION § 1.6664-4T - Reasonable cause and good faith exception to section 6662 penalties.
  • SECTION § 1.6694-0 - Table of contents.
  • SECTION § 1.6694-1 - Section 6694 penalties applicable to tax return preparers.
  • SECTION § 1.6694-2 - Penalty for understatement due to an unreasonable position.
  • SECTION § 1.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.
  • SECTION § 1.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
  • SECTION § 1.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.
  • SECTION § 1.6695-2 - Tax return preparer due diligence requirements for certain tax returns and claims.
  • SECTION § 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.
  • SECTION § 1.6709-1T - Penalties with respect to mortgage credit certificates (temporary).
  • SECTION § 1.6851-1 - Termination assessments of income tax.
  • SECTION § 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.
  • SECTION § 1.6851-3 - Furnishing of bond to insure payment; cross reference.

• The Tax Court

• Declaratory Judgments Relating to Qualification of Certain Retirement Plans

  • SECTION § 1.7476-1 - Interested parties.
  • SECTION § 1.7476-2 - Notice to interested parties.
  • SECTION § 1.7476-3 - Notice of determination.
  • SECTION § 1.7519-0T - Table of contents (temporary).
  • SECTION § 1.7519-1T - Required payments for entities electing not to have required year (temporary).
  • SECTION § 1.7519-2T - Required payments—procedures and administration (temporary).
  • SECTION § 1.7519-3T - Effective date (temporary).

• general actuarial valuations

  • SECTION § 1.7520-1 - Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
  • SECTION § 1.7520-2 - Valuation of charitable interests.
  • SECTION § 1.7520-3 - Limitation on the application of section 7520.
  • SECTION § 1.7520-4 - Transitional rules.
  • SECTION § 1.7701-1 - Definitions; spouse, husband and wife, husband, wife, marriage.
  • SECTION § 1.7701(l)-0 - Table of contents.
  • SECTION § 1.7701(l)-1 - Conduit financing arrangements.
  • SECTION § 1.7701(l)-3 - Recharacterizing financing arrangements involving fast-pay stock.
  • SECTION § 1.7701(l)-4 - Rules regarding inversion transactions.
  • SECTION § 1.7702-0 - Table of contents.
  • SECTION § 1.7702-2 - Attained age of the insured under a life insurance contract.
  • SECTION § 1.7702B-1 - Consumer protection provisions.
  • SECTION § 1.7702B-2 - Special rules for pre-1997 long-term care insurance contracts.
  • SECTION § 1.7703-1 - Determination of marital status.
  • SECTION § 1.7704-1 - Publicly traded partnerships.
  • SECTION § 1.7704-2 - Transition provisions.
  • SECTION § 1.7704-3 - Qualifying income.
  • SECTION § 1.7704-4 - Qualifying income—mineral and natural resources.
  • SECTION §§ 1.7872-1—1.7872-4 - §[Reserved]
  • SECTION § 1.7872-5 - Exempted loans.
  • SECTION § 1.7872-5T - Exempted loans (temporary).
  • SECTION § 1.7872-15 - Split-dollar loans.
  • SECTION § 1.7872-16 - Loans to an exchange facilitator under § 1.468B-6.
  • SECTION § 1.7874-1 - Disregard of affiliate-owned stock.
  • SECTION § 1.7874-2 - Surrogate foreign corporation.
  • SECTION § 1.7874-3 - Substantial business activities.
  • SECTION § 1.7874-4 - Disregard of certain stock related to the domestic entity acquisition.
  • SECTION § 1.7874-5 - Effect of certain transfers of stock related to the acquisition.
  • SECTION § 1.7874-6 - Stock transferred by members of the EAG.
  • SECTION § 1.7874-7 - Disregard of certain stock attributable to passive assets.
  • SECTION § 1.7874-8 - Disregard of certain stock attributable to serial acquisitions.
  • SECTION § 1.7874-9 - Disregard of certain stock in third-country transactions.
  • SECTION § 1.7874-10 - Disregard of certain distributions.
  • SECTION § 1.7874-11 - Rules regarding inversion gain.
  • SECTION § 1.7874-12 - Definitions.
  • SECTION § 1.9000-1 - Statutory provisions.
  • SECTION § 1.9000-2 - Effect of repeal in general.
  • SECTION § 1.9000-3 - Requirement of statement showing increase in tax liability.
  • SECTION § 1.9000-4 - Form and content of statement.
  • SECTION § 1.9000-5 - Effect of filing statement.
  • SECTION § 1.9000-6 - Provisions for the waiver of interest.
  • SECTION § 1.9000-7 - Provisions for estimated tax.
  • SECTION § 1.9000-8 - Extension of time for making certain payments.
  • SECTION § 1.9001 - Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.
  • SECTION § 1.9001-1 - Change from retirement to straight-line method of computing depreciation.
  • SECTION § 1.9001-2 - Basis adjustments for taxable years beginning on or after 1956 adjustment date.
  • SECTION § 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date.
  • SECTION § 1.9001-4 - Adjustments required in computing excess-profits credit.
  • SECTION § 1.9002 - Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
  • SECTION § 1.9002-1 - Purpose, applicability, and definitions.
  • SECTION § 1.9002-2 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
  • SECTION § 1.9002-3 - Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
  • SECTION § 1.9002-4 - Election to pay net increase in tax in installments.
  • SECTION § 1.9002-5 - Special rules relating to interest.
  • SECTION § 1.9002-6 - Acquiring corporation.
  • SECTION § 1.9002-7 - Statute of limitations.
  • SECTION § 1.9002-8 - Manner of exercising elections.
  • SECTION § 1.9003 - Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
  • SECTION § 1.9003-1 - Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.
  • SECTION § 1.9003-2 - Effect of election.
  • SECTION § 1.9003-3 - Statutes of limitation.
  • SECTION § 1.9003-4 - Manner of exercising election.
  • SECTION § 1.9003-5 - Terms; applicability of other laws.
  • SECTION § 1.9004 - Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
  • SECTION § 1.9004-1 - Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.
  • SECTION § 1.9004-2 - Effect of election.
  • SECTION § 1.9004-3 - Statutes of limitation.
  • SECTION § 1.9004-4 - Manner of exercising election.
  • SECTION § 1.9004-5 - Terms; applicability of other laws.
  • SECTION § 1.9005 - Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
  • SECTION § 1.9005-1 - Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
  • SECTION § 1.9005-2 - Effect of election.
  • SECTION § 1.9005-3 - Statutes of limitation.
  • SECTION § 1.9005-4 - Manner of exercising election.
  • SECTION § 1.9005-5 - Terms; applicability of other laws.

• Tax Reform Act of 1969

  • SECTION § 1.9006 - Statutory provisions; Tax Reform Act of 1969.
  • SECTION § 1.9006-1 - Interest and penalties in case of certain taxable years.
  • SECTION § 1.9101-1 - Permission to submit information required by certain returns and statements on magnetic tape.
  • SECTION § 1.9200-1 - Deduction for motor carrier operating authority.
  • SECTION § 1.9200-2 - Manner of taking deduction.
  • SECTION § 1.9300-1 - Reduction in taxable income for housing displaced individuals.