Source: https://www.lawlio.com/regulations/26/cfr
Timestamp: 2019-04-24 20:45:04+00:00

Document:
§ 1.0-1 Internal Revenue Code of 1954 and regulations.
§ 1.1-1 Income tax on individuals.
§ 1.1-2 Limitation on tax.
§ 1.1-3 Change in rates applicable to taxable year.
§ 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
§ 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).
§ 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse.
§ 1.2-2 Definitions and special rules.
§ 1.3-1 Application of optional tax.
§ 1.4-1 Number of exemptions.
§ 1.4-3 Husband and wife filing separate returns.
§ 1.4-4 Short taxable year caused by death.
§ 1.11-1 Tax on corporations.
§ 1.15-1 Changes in rate during a taxable year.
§ 1.21-1 Expenses for household and dependent care services necessary for gainful employment.
§ 1.21-2 Limitations on amount creditable.
§ 1.21-3 Special rules applicable to married taxpayers.
§ 1.21-4 Payments to certain related individuals.
§ 1.23-1 Residential energy credit.
§ 1.23-6 Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources.
§ 1.25-1T Credit for interest paid on certain home mortgages (Temporary).
§ 1.25-2T Amount of credit (Temporary).
§ 1.25-3 Qualified mortgage credit certificate.
§ 1.25-3T Qualified mortgage credit certificate (Temporary).
§ 1.25-4T Qualified mortgage credit certificate program (Temporary).
§ 1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary).
§ 1.25-6T Form of qualified mortgage credit certificate (Temporary).
§ 1.25-7T Public notice (Temporary).
§ 1.25-8T Reporting requirements (Temporary).
§ 1.25A-0 Table of contents.
§ 1.25A-1 Calculation of education tax credit and general eligibility requirements.
§ 1.25A-3 Hope Scholarship Credit.
§ 1.25A-4 Lifetime Learning Credit.
§ 1.25A-5 Special rules relating to characterization and timing of payments.
§ 1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
§ 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
§ 1.30-1 Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
§ 1.31-1 Credit for tax withheld on wages.
§ 1.31-2 Credit for “special refunds” of employee social security tax.
§ 1.32-2 Earned income credit for taxable years beginning after December 31, 1978.
§ 1.32-3 Eligibility requirements after denial of the earned income credit.
§ 1.34-1 Special rule for owners of certain business entities.
§ 1.35-1 Partially tax-exempt interest received by individuals.
§ 1.35-2 Taxpayers not entitled to credit.
§ 1.36B-0 Table of contents.
§ 1.36B-1 Premium tax credit definitions.
§ 1.36B-2 Eligibility for premium tax credit.
§ 1.36B-2T Eligibility for premium tax credit (temporary).
§ 1.36B-3 Computing the premium assistance credit amount.
§ 1.36B-3T Computing the premium assistance credit amount (temporary).
§ 1.36B-4 Reconciling the premium tax credit with advance credit payments.
§ 1.36B-4T Reconciling the premium tax credit with advance credit payments (temporary).
§ 1.36B-5 Information reporting by Exchanges.
§ 1.37-1 General rules for the credit for the elderly.
§ 1.37-2 Credit for individuals age 65 or over.
§ 1.37-3 Credit for individuals under age 65 who have public retirement system income.
§ 1.38-1 Investment in certain depreciable property.
§ 1.40-1 Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
§ 1.41-0 Table of contents.
§ 1.41-1 Credit for increasing research activities.
§ 1.41-2 Qualified research expenses.
§ 1.41-3 Base amount for taxable years beginning on or after January 3, 2001.
§ 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
§ 1.41-4A Qualified research for taxable years beginning before January 1, 1986.
§ 1.41-5A Basic research for taxable years beginning before January 1, 1987.
§ 1.41-6 Aggregation of expenditures.
§ 1.41-6T. Aggregation of expenditures (temporary).
§ 1.41-8 Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
§ 1.41-9 Alternative simplified credit.
§ 1.42-0 Table of contents.
§ 1.42-0T Table of contents.
§ 1.42-1 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.
§ 1.42-1T 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).
§ 1.42-2 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.
§ 1.42-3 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).
§ 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activities.
§ 1.42-5 Monitoring compliance with low-income housing credit requirements.
§ 1.42-5T Monitoring compliance with low-income housing credit requirements (temporary).
§ 1.42-6 Buildings qualifying for carryover allocations.
§ 1.42-8 Election of appropriate percentage month.
§ 1.42-9 For use by the general public.
§ 1.42-10T Energy obtained directly from renewable sources (temporary).
§ 1.42-11 Provision of services.
§ 1.42-12 Effective dates and transitional rules.
§ 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
§ 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount.
§ 1.42-15 Available unit rule.
§ 1.42-16 Eligible basis reduced by federal grants.
§ 1.42-17 Qualified allocation plan.
§ 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
§ 1.43-0 Table of contents.
§ 1.43-1 The enhanced oil recovery credit - general rules.
§ 1.43-2 Qualified enhanced oil recovery project.
§ 1.43-4 Qualified enhanced oil recovery costs.
§ 1.43-6 Election out of section 43.
§ 1.43-7 Effective date of regulations.
§ 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
§ 1.44-2 Property to which credit for purchase of new principal residence applies.
§ 1.44-3 Certificate by seller.
§ 1.44-4 Recapture for certain dispositions.
§ 1.44B-1 Credit for employment of certain new employees.
§ 1.41-0A Table of contents.
§ 1.41-3A Base period research expense.
§ 1.45D-0 Table of contents.
§ 1.45D-1 New markets tax credit.
§ 1.45G-0 Table of contents for the railroad track maintenance credit rules.
§ 1.45G-1 Railroad track maintenance credit.
§ 1.45G-1T. Railroad track maintenance credit (temporary).
§ 1.45R-0 Table of contents.
§ 1.45R-2 Eligibility for the credit.
§ 1.45R-3 Calculating the credit.
§ 1.45R-4 Uniform percentage of premium paid.
§ 1.45R-5 Claiming the credit.
§ 1.46-1 Determination of amount.
§ 1.46-2 Carryback and carryover of unused credit.
§ 1.46-4 Limitations with respect to certain persons.
§ 1.46-5 Qualified progress expenditures.
§ 1.46-6 Limitation in case of certain regulated companies.
§ 1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
§ 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
§ 1.46-9 Requirements for taxpayers electing an extra one-half percent additional investment credit.
§ 1.46-11 Commuter highway vehicles.
§ 1.47-1 Recomputation of credit allowed by section 38.
§ 1.47-2 “Disposition” and “cessation”.
§ 1.47-3 Exceptions to the application of § 1.47-1.
§ 1.47-4 Electing small business corporation.
§ 1.47-5 Estates and trusts.
§ 1.48-1 Definition of section 38 property.
§ 1.48-2 New section 38 property.
§ 1.48-3 Used section 38 property.
§ 1.48-4 Election of lessor of new section 38 property to treat lessee as purchaser.
§ 1.48-5 Electing small business corporations.
§ 1.48-6 Estates and trusts.
§ 1.48-9 Definition of energy property.
§ 1.48-10 Single purpose agricultural or horticultural structures.
§ 1.48-11 Qualified rehabilitated building; expenditures incurred before January 1, 1982.
§ 1.48-12 Qualified rehabilitated building; expenditures incurred after December 31, 1981.
§ 1.50-1 Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
§ 1.50-1T Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer (temporary).
§ 1.50A-1 Determination of amount.
§ 1.50A-2 Carryback and carryover of unused credit.
§ 1.50A-3 Recomputation of credit allowed by section 40.
§ 1.50A-4 Exceptions to the application of § 1.50A-3.
§ 1.50A-5 Electing small business corporations.
§ 1.50A-6 Estates and trusts.
§ 1.50B-1 Definitions of WIN expenses and WIN employees.
§ 1.50B-2 Electing small business corporations.
§ 1.50B-3 Estates and trusts.
§ 1.50B-5 Limitations with respect to certain persons.
§ 1.51-1 Amount of credit.
§ 1.52-1 Trades or businesses that are under common control.
§ 1.52-2 Adjustments for acquisitions and dispositions.
§ 1.52-3 Limitations with respect to certain persons.
§ 1.53-1 Limitation based on amount of tax.
§ 1.53-2 Carryback and carryover of unused credit.
§ 1.53-3 Separate rule for pass-through of jobs credit.
§ 1.55-1 Alternative minimum taxable income.
§ 1.56-0 Table of contents to § 1.56-1, adjustment for book income of corporations.
§ 1.56-1 Adjustment for the book income of corporations.
§ 1.56A-1 Imposition of tax.
§ 1.56A-2 Deferral of tax liability in case of certain net operating losses.
§ 1.56(g)-0 Table of Contents.
§ 1.56(g)-1 Adjusted current earnings.
§ 1.57-1 Items of tax preference defined.
§ 1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
§ 1.57-5 Records to be kept.
§ 1.58-1 Minimum tax exemption.
§ 1.58-2 General rules for conduit entities; partnerships and partners.
§ 1.58-3 Estates and trusts.
§ 1.58-3T Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary).
§ 1.58-4 Electing small business corporations.
§ 1.58-5 Common trust funds.
§ 1.58-6 Regulated investment companies; real estate investment trusts.
§ 1.58-7 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
§ 1.58-8 Capital gains and stock options.
§ 1.58-9 Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.
§ 1.59-1 Optional 10-year writeoff of certain tax preferences.

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