Source: https://bookstore.gpo.gov/products/cfr-title-26-parts-110-160-code-federal-regulationspaper-2018
Timestamp: 2019-01-18 02:42:56
Document Index: 300132928

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Cfr Title 26 Parts 1(1.0 -1.60), Code Of Federal Regulations(paper) 2018 | U.S. Government Bookstore
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Cfr Title 26 Parts 1(1.0 -1.60), Code Of Federal Regulations(paper) 2018
Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (1.0 to 1.60), Revised as of April 1, 2018
869-088-00086-2
9780160945588
26 CFR, Parts 1 (1.0 - 1.60); description continues coverage of rules, regulations, and procedures, and administration related to: TITLE 26—Internal Revenue, CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY, SUBCHAPTER A—INCOME TAX
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
§1.3-1
Application of optional tax.
§1.4-1
Number of exemptions.
§1.4-2
§1.4-3
Husband and wife filing separate returns.
§1.4-4
Short taxable year caused by death.
Tax on Corporations
§1.11-1
Tax on corporations.
Changes in Rates During a Taxable Year
§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
§1.23-2
§1.23-3
§1.23-4
Performance and quality standards. [Reserved]
§1.23-5
§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
§1.25A-1
Calculation of education tax credit and general eligibility requirements.
§1.25A-2
§1.25A-3
Hope Scholarship Credit.
§1.25A-4
§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.
credits allowable under sections 30 through 45D
§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
§1.36B-1
Premium tax credit definitions.
§1.36B-2
Eligibility for premium tax credit.
§1.36B-3
Computing the premium assistance credit amount.
§1.36B-4
Reconciling the premium tax credit with advance credit payments.
§1.36B-5
Information reporting by Exchanges.
§1.36B-6
§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
§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.
§1.41-5
Basic research for taxable years beginning after December 31, 1986. [Reserved]
§1.41-5A
Basic research for taxable years beginning before January 1, 1987.
§1.41-6
Aggregation of expenditures.
§1.41-7
§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
§1.42-0T
§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.
§1.42-7
Substantially bond-financed buildings. [Reserved]
§1.42-8
Election of appropriate percentage month.
§1.42-9
For use by the general public.
§1.42-10
Utility allowances.
§1.42-10T
Energy obtained directly from renewable sources (temporary).
§1.42-11
§1.42-12
§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.
§1.42-18
Qualified contracts.
§1.42A-1
General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
§1.43-0
§1.43-1
The enhanced oil recovery credit—general rules.
§1.43-2
Qualified enhanced oil recovery project.
§1.43-3
§1.43-4
Qualified enhanced oil recovery costs.
§1.43-5
At-risk limitation. [Reserved]
§1.43-6
Election out of section 43.
§1.43-7
§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.
§1.44-5
§1.44B-1
Credit for employment of certain new employees.
Research Credit—For Taxable Years Beginning Before January 1, 1990
§1.41-0A
§1.41-3A
Base period research expense.
rules for computing credit for investment in certain depreciable property
§1.45D-0
§1.45D-1
§1.45G-0
Table of contents for the railroad track maintenance credit rules.
§1.45G-1
Railroad track maintenance credit.
§1.45R-0
§1.45R-1
§1.45R-2
Eligibility for the credit.
§1.45R-3
Calculating the credit.
§1.45R-4
Uniform percentage of premium paid.
§1.45R-5
§1.46-1
§1.46-2
Carryback and carryover of unused credit.
§1.46-3
§1.46-4
Limitations with respect to certain persons.
§1.46-5
§1.46-6
§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.
§1.46-10
§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
§1.47-6
§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
§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).
rules for computing credit for expenses of work incentive programs
§1.50A-1
§1.50A-2
§1.50A-3
Recomputation of credit allowed by section 40.
§1.50A-4
Exceptions to the application of §1.50A-3.
§1.50A-5
§1.50A-6
§1.50A-7
§1.50B-1
Definitions of WIN expenses and WIN employees.
§1.50B-2
§1.50B-3
§1.50B-4
§1.50B-5
§1.51-1
§1.52-1
Trades or businesses that are under common control.
§1.52-2
Adjustments for acquisitions and dispositions.
§1.52-3
§1.53-1
Limitation based on amount of tax.
§1.53-2
§1.53-3
Separate rule for pass-through of jobs credit.
§1.55-1
§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.
Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970
§1.56A-1
§1.56A-2
Deferral of tax liability in case of certain net operating losses.
§1.56A-3
§1.56A-4
Certain taxpayers.
§1.56A-5
Tax carryovers.
§1.56(g)-0
§1.56(g)-1
Adjusted current earnings.
Tax Preference Regulations
§1.57-0
§1.57-1
Items of tax preference defined.
§§1.57-2—1.57-3
§1.57-4
Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
§1.57-5
§1.58-1
Minimum tax exemption.
§1.58-2
General rules for conduit entities; partnerships and partners.
§1.58-3
§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
§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.
§1.60
CFR Title 26
Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (1.441 to 1.500), Revised as of April 1, 2018 (Cover Only)
Cfr Title 26 Pt 1(1.441-1.500); Code Of Federal Regulations(paper)2018cover Only
Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (1.1551 to End), Revised as of April 1, 2018
Cfr Title 26 Pt(1.1551-end);code Of Federal Regulations(paper)2018
Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (1.140 to 1.169), Revised as of April 1, 2018
Cfr Title 26 Pt 1(1.140-1.169); Code Of Federal Regulations(paper)2018
Code of Federal Regulations, Title 26, Internal Revenue, Pt. 1 (1.908 to 1.1000), Revised as of April 1, 2018 (Cover Only)
Cfr Title 26 Pt 1(1.908-1.1000); Code Of Federal Regulations(paper)2018(cover)