Subjgrp 20. general actuarial valuations

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