Part 1. PART 1—INCOME TAXES (CONTINUED)

• DEFERRED COMPENSATION, ETC. (CONTINUED)

• Accounting Periods

  • SECTION § 1.441-0 - Table of contents.
  • SECTION § 1.441-1 - Period for computation of taxable income.
  • SECTION § 1.441-2 - Election of taxable year consisting of 52-53 weeks.
  • SECTION § 1.441-3 - Taxable year of a personal service corporation.
  • SECTION § 1.441-4 - Effective date.
  • SECTION § 1.442-1 - Change of annual accounting period.
  • SECTION § 1.443-1 - Returns for periods of less than 12 months.
  • SECTION § 1.444-0T - Table of contents (temporary).
  • SECTION § 1.444-1T - Election to use a taxable year other than the required taxable year (temporary).
  • SECTION § 1.444-2T - Tiered structure (temporary).
  • SECTION § 1.444-3T - Manner and time of making section 444 election (temporary).
  • SECTION § 1.444-4 - Tiered structure.

• Methods of Accounting

• methods of accounting in general

  • SECTION § 1.446-1 - General rule for methods of accounting.
  • SECTION § 1.446-2 - Method of accounting for interest.
  • SECTION § 1.446-3 - Notional principal contracts.
  • SECTION § 1.446-3T - Notional principal contracts (temporary).
  • SECTION § 1.446-4 - Hedging transactions.
  • SECTION § 1.446-5 - Debt issuance costs.
  • SECTION § 1.446-6 - REMIC inducement fees.
  • SECTION § 1.446-7 - Net asset value method for certain money market fund shares.
  • SECTION § 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.
  • SECTION § 1.448-1T - Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
  • SECTION § 1.448-2 - Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017.
  • SECTION § 1.448-3 - Nonaccrual of certain amounts by service providers.

• taxable year for which items of gross income included

  • SECTION § 1.451-1 - General rule for taxable year of inclusion.
  • SECTION § 1.451-2 - Constructive receipt of income.
  • SECTION § 1.451-3 - Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
  • SECTION § 1.451-4 - Accounting for redemption of trading stamps and coupons.
  • SECTION § 1.451-6 - Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
  • SECTION § 1.451-7 - Election relating to livestock sold on account of drought.
  • SECTION § 1.451-8 - Advance payments for goods, services, and certain other items.
  • SECTION §§ 1.453-1—1.453-2 - §[Reserved]
  • SECTION § 1.453-3 - Purchaser evidences of indebtedness payable on demand or readily tradable.
  • SECTION §§ 1.453-4—1.453-8 - §[Reserved]
  • SECTION § 1.453-9 - Gain or loss on disposition of installment obligations.
  • SECTION § 1.453-10 - [Reserved]
  • SECTION § 1.453-11 - Installment obligations received from a liquidating corporation.
  • SECTION § 1.453-12 - Allocation of unrecaptured section 1250 gain reported on the installment method.
  • SECTION § 1.453A-0 - Table of contents.
  • SECTION § 1.453A-1 - Installment method of reporting income by dealers on personal property.
  • SECTION § 1.453A-2 - [Reserved]
  • SECTION § 1.453A-3 - Requirements for adoption of or change to installment method by dealers in personal property.
  • SECTION § 1.454-1 - Obligations issued at discount.
  • SECTION § 1.455-1 - Treatment of prepaid subscription income.
  • SECTION § 1.455-2 - Scope of election under section 455.
  • SECTION § 1.455-3 - Method of allocation.
  • SECTION § 1.455-4 - Cessation of taxpayer's liability.
  • SECTION § 1.455-5 - Definitions and other rules.
  • SECTION § 1.455-6 - Time and manner of making election.
  • SECTION § 1.456-1 - Treatment of prepaid dues income.
  • SECTION § 1.456-2 - Scope of election under section 456.
  • SECTION § 1.456-3 - Method of allocation.
  • SECTION § 1.456-4 - Cessation of liability or existence.
  • SECTION § 1.456-5 - Definitions and other rules.
  • SECTION § 1.456-6 - Time and manner of making election.
  • SECTION § 1.456-7 - Transitional rule.
  • SECTION § 1.457-1 - General overviews of section 457.
  • SECTION § 1.457-2 - Definitions.
  • SECTION § 1.457-3 - General introduction to eligible plans.
  • SECTION § 1.457-4 - Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
  • SECTION § 1.457-5 - Individual limitation for combined annual deferrals under multiple eligible plans
  • SECTION § 1.457-6 - Timing of distributions under eligible plans.
  • SECTION § 1.457-7 - Taxation of Distributions Under Eligible Plans.
  • SECTION § 1.457-8 - Funding rules for eligible plans.
  • SECTION § 1.457-9 - Effect on eligible plans when not administered in accordance with eligibility requirements.
  • SECTION § 1.457-10 - Miscellaneous provisions.
  • SECTION § 1.457-11 - Tax treatment of participants if plan is not an eligible plan.
  • SECTION § 1.457-12 - Effective dates.
  • SECTION § 1.458-1 - Exclusion for certain returned magazines, paperbacks, or records.
  • SECTION § 1.458-2 - Manner of and time for making election.
  • SECTION § 1.460-0 - Outline of regulations under section 460.
  • SECTION § 1.460-1 - Long-term contracts.
  • SECTION § 1.460-2 - Long-term manufacturing contracts.
  • SECTION § 1.460-3 - Long-term construction contracts.
  • SECTION § 1.460-4 - Methods of accounting for long-term contracts.
  • SECTION § 1.460-5 - Cost allocation rules.
  • SECTION § 1.460-6 - Look-back method.

• taxable year for which deductions taken

  • SECTION § 1.467-7 - Section 467 recapture and other rules relating to dispositions and modifications.
  • SECTION § 1.467-8 - Automatic consent to change to constant rental accrual for certain rental agreements.
  • SECTION § 1.467-9 - Effective/applicability dates and automatic method changes for certain agreements.
  • SECTION § 1.468A-0 - Nuclear decommissioning costs; table of contents.
  • SECTION § 1.468A-1 - Nuclear decommissioning costs; general rules.
  • SECTION § 1.468A-2 - Treatment of electing taxpayer.
  • SECTION § 1.468A-3 - Ruling amount.
  • SECTION § 1.468A-4 - Treatment of nuclear decommissioning fund.
  • SECTION § 1.468A-5 - Nuclear decommissioning fund—miscellaneous provisions.
  • SECTION § 1.468A-6 - Disposition of an interest in a nuclear power plant.
  • SECTION § 1.468A-7 - Manner of and time for making election.
  • SECTION § 1.468A-8 - Special transfers to qualified funds pursuant to section 468A(f).
  • SECTION § 1.468A-9 - Applicability dates.
  • SECTION § 1.468B - Designated settlement funds.
  • SECTION § 1.468B-0 - Table of contents.
  • SECTION § 1.468B-1 - Qualified settlement funds.
  • SECTION § 1.468B-2 - Taxation of qualified settlement funds and related administrative requirements.
  • SECTION § 1.468B-3 - Rules applicable to the transferor.
  • SECTION § 1.468B-4 - Taxability of distributions to claimants.
  • SECTION § 1.468B-5 - Effective dates and transition rules applicable to qualified settlement funds.
  • SECTION § 1.468B-6 - Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
  • SECTION § 1.468B-7 - Pre-closing escrows.
  • SECTION § 1.468B-8 - Contingent-at-closing escrows. [Reserved]
  • SECTION § 1.468B-9 - Disputed ownership funds.
  • SECTION § 1.469-0 - Table of contents.
  • SECTION § 1.469-1 - General rules.
  • SECTION § 1.469-1T - General rules (temporary).
  • SECTION § 1.469-2 - Passive activity loss.
  • SECTION § 1.469-2T - Passive activity loss (temporary).
  • SECTION § 1.469-3 - Passive activity credit.
  • SECTION § 1.469-3T - Passive activity credit (temporary).
  • SECTION § 1.469-4 - Definition of activity.
  • SECTION § 1.469-4T - Definition of activity (temporary).
  • SECTION § 1.469-5 - Material participation.
  • SECTION § 1.469-5T - Material participation (temporary).
  • SECTION § 1.469-6 - Treatment of losses upon certain dispositions. [Reserved]
  • SECTION § 1.469-7 - Treatment of self-charged items of interest income and deduction.
  • SECTION § 1.469-8 - Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
  • SECTION § 1.469-9 - Rules for certain rental real estate activities.
  • SECTION § 1.469-10 - Application of section 469 to publicly traded partnerships.
  • SECTION § 1.469-11 - Applicability date and transition rules.
  • SECTION § 1.461-0 - Table of contents.
  • SECTION § 1.461-1 - General rule for taxable year of deduction.
  • SECTION § 1.461-2 - Contested liabilities.
  • SECTION § 1.461-3 - Prepaid interest. [Reserved]
  • SECTION § 1.461-4 - Economic performance.
  • SECTION § 1.461-5 - Recurring item exception.
  • SECTION § 1.461-6 - Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
  • SECTION § 1.465-1T - Aggregation of certain activities (temporary).
  • SECTION § 1.465-8 - General rules; interest other than that of a creditor.
  • SECTION § 1.465-20 - Treatment of amounts borrowed from certain persons and amounts protected against loss.
  • SECTION § 1.465-27 - Qualified nonrecourse financing.
  • SECTION § 1.466-1 - Method of accounting for the redemption cost of qualified discount coupons.
  • SECTION § 1.466-2 - Special protective election for certain taxpayers.
  • SECTION § 1.466-3 - Manner of and time for making election under section 466.
  • SECTION § 1.466-4 - Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
  • SECTION § 1.467-0 - Table of contents.
  • SECTION § 1.467-1 - Treatment of lessors and lessees generally.
  • SECTION § 1.467-2 - Rent accrual for section 467 rental agreements without adequate interest.
  • SECTION § 1.467-3 - Disqualified leasebacks and long-term agreements.
  • SECTION § 1.467-4 - Section 467 loan.
  • SECTION § 1.467-5 - Section 467 rental agreements with variable interest.
  • SECTION § 1.467-6 - Section 467 rental agreements with contingent payments. [Reserved]

• inventories

  • SECTION § 1.471-1 - Need for inventories.
  • SECTION § 1.471-2 - Valuation of inventories.
  • SECTION § 1.471-3 - Inventories at cost.
  • SECTION § 1.471-4 - Inventories at cost or market, whichever is lower.
  • SECTION § 1.471-5 - Inventories by dealers in securities.
  • SECTION § 1.471-6 - Inventories of livestock raisers and other farmers.
  • SECTION § 1.471-7 - Inventories of miners and manufacturers.
  • SECTION § 1.471-8 - Inventories of retail merchants.
  • SECTION § 1.471-9 - Inventories of acquiring corporations.
  • SECTION § 1.471-10 - Applicability of long-term contract methods.
  • SECTION § 1.471-11 - Inventories of manufacturers.
  • SECTION § 1.472-1 - Last-in, first-out inventories.
  • SECTION § 1.472-2 - Requirements incident to adoption and use of LIFO inventory method.
  • SECTION § 1.472-3 - Time and manner of making election.
  • SECTION § 1.472-4 - Adjustments to be made by taxpayer.
  • SECTION § 1.472-5 - Revocation of election.
  • SECTION § 1.472-6 - Change from LIFO inventory method.
  • SECTION § 1.472-7 - Inventories of acquiring corporations.
  • SECTION § 1.472-8 - Dollar-value method of pricing LIFO inventories.
  • SECTION § 1.475-0 - Table of contents.
  • SECTION §§ 1.475(a)-1—1.475(a)-2 - §[Reserved]
  • SECTION § 1.475(a)-3 - Acquisition by a dealer of a security with a substituted basis.
  • SECTION § 1.475(a)-4 - Valuation safe harbor.
  • SECTION § 1.475(b)-1 - Scope of exemptions from mark-to-market requirement.
  • SECTION § 1.475(b)-2 - Exemptions—identification requirements.
  • SECTION § 1.475(b)-3 - [Reserved]
  • SECTION § 1.475(c)-1 - Definitions—dealer in securities.
  • SECTION § 1.475(c)-2 - Definitions—security.
  • SECTION § 1.475(d)-1 - Character of gain or loss.
  • SECTION § 1.475(g)-1 - Effective dates.

• Adjustments

  • SECTION § 1.481-1 - Adjustments in general.
  • SECTION § 1.481-2 - Limitation on tax.
  • SECTION § 1.481-3 - Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
  • SECTION § 1.481-4 - Adjustments taken into account with consent.
  • SECTION § 1.481-5 - Eligible terminated S corporation.
  • SECTION § 1.481-6 - Effective dates; applicability dates.
  • SECTION § 1.482-0 - Outline of regulations under section 482.
  • SECTION § 1.482-1 - Allocation of income and deductions among taxpayers.
  • SECTION § 1.482-1T - Allocation of income and deductions among taxpayers (temporary).
  • SECTION § 1.482-2 - Determination of taxable income in specific situations.
  • SECTION § 1.482-3 - Methods to determine taxable income in connection with a transfer of tangible property.
  • SECTION § 1.482-4 - Methods to determine taxable income in connection with a transfer of intangible property.
  • SECTION § 1.482-5 - Comparable profits method.
  • SECTION § 1.482-6 - Profit split method.
  • SECTION § 1.482-7 - Methods to determine taxable income in connection with a cost sharing arrangement.
  • SECTION § 1.482-8 - Examples of the best method rule.
  • SECTION § 1.482-9 - Methods to determine taxable income in connection with a controlled services transaction.
  • SECTION § 1.483-1 - Interest on certain deferred payments.
  • SECTION § 1.483-2 - Unstated interest.
  • SECTION § 1.483-3 - Test rate of interest applicable to a contract.
  • SECTION § 1.483-4 - Contingent payments.

• regulations applicable for taxable years beginning on or before april 21, 1993

  • SECTION § 1.482-1A - Allocation of income and deductions among taxpayers.
  • SECTION § 1.482-2A - Determination of taxable income in specific situations.

• Regulations applicable on or before January 4, 2009.

  • SECTION § 1.482-7A - Methods to determine taxable income in connection with a cost sharing arrangement.
  • SECTION §§ 1.484-1.500 - §[Reserved]