Source: http://www.law.cornell.edu/cfr/text/26/301/subpart-lii20
Timestamp: 2013-12-11 19:28:25
Document Index: 394902615

Matched Legal Cases: ['§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301', '§ 301']

§ 301.7701(b)-0 — Outline of regulation provision for section 7701(b)-1 through (b)-9.
§ 301.7701(b)-1 — Resident alien.
§ 301.7701(b)-2 — Closer connection exception.
§ 301.7701(b)-3 — Days of presence in the United States that are excluded for purposes of section 7701(b).
§ 301.7701(b)-4 — Residency time periods.
§ 301.7701(b)-5 — Coordination with section 877.
§ 301.7701(b)-6 — Taxable year.
§ 301.7701(b)-7 — Coordination with income tax treaties.
§ 301.7701(b)-8 — Procedural rules.
§ 301.7701(b)-9 — Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
§ 301.7701(i)-0 — Outline of taxable mortgage pool provisions.
§ 301.7701(i)-1 — Definition of a taxable mortgage pool.
§ 301.7701(i)-2 — Special rules for portions of entities.
§ 301.7701(i)-3 — Effective dates and duration of taxable mortgage pool classification.
§ 301.7701(i)-4 — Special rules for certain entities.
§ 301.7701-1 — Classification of organizations for federal tax purposes.
§ 301.7701-2 — Business entities; definitions.
§ 301.7701-2T — Business entities; definitions (temporary).
§ 301.7701-3 — Classification of certain business entities.
§ 301.7701-4 — Trusts.
§ 301.7701-5 — Domestic and foreign business entities.
§ 301.7701-6 — Definitions; person, fiduciary.
§ 301.7701-7 — Trusts—domestic and foreign.
§ 301.7701-8 — Military or naval forces and Armed Forces of the United States.
§ 301.7701-9 — Secretary or his delegate.
§ 301.7701-10 — District director.
§ 301.7701-11 — Social security number.
§ 301.7701-12 — Employer identification number.
§ 301.7701-13 — Pre-1970 domestic building and loan association.
§ 301.7701-13A — Post-1969 domestic building and loan association.
§ 301.7701-14 — Cooperative bank.
§ 301.7701-15 — Tax return preparer.
§ 301.7701-16 — Other terms.
§ 301.7701-17T — Collective-bargaining plans and agreements (temporary).
§ 301.7704-2 — Transition provisions.