Source: http://www.chanrobles.com/usa/uslaws/cfr/title26/26cfrv8_02.php
Timestamp: 2019-12-07 06:51:48
Document Index: 266407727

Matched Legal Cases: ['§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1']

§1.641
§1.641(a)-0
Scope of subchapter J.
§1.641(a)-1
Imposition of tax; application of tax.
§1.641(a)-2
Gross income of estates and trusts.
§1.641(b)-1
Computation and payment of tax; deductions and credits of estates and trusts.
§1.641(b)-2
Filing of returns and payment of the tax.
§1.641(b)-3
Termination of estates and trusts.
§1.641(c)-0
§1.641(c)-1
§1.642(a)(1)-1
§1.642(a)(2)-1
§1.642(a)(3)-1
Dividends received by an estate or trust.
§1.642(a)(3)-2
Time of receipt of dividends by beneficiary.
§1.642(a)(3)-3
§1.642(b)-1
Deduction for personal exemption.
§1.642(c)-0
§1.642(c)-1
Unlimited deduction for amounts paid for a charitable purpose.
§1.642(c)-2
Unlimited deduction for amounts permanently set aside for a charitable purpose.
§1.642(c)-3
§1.642(c)-4
Nonexempt private foundations.
§1.642(c)-5
Definition of pooled income fund.
§1.642(c)-6
Valuation of a remainder interest in property transferred to a pooled income fund.
§1.642(c)-7
Transitional rules with respect to pooled income funds.
§1.642(d)-1
§1.642(e)-1
Depreciation and depletion.
§1.642(f)-1
§1.642(g)-1
Disallowance of double deductions; in general.
§1.642(g)-2
Deductions included.
§1.642(h)-1
Unused loss carryovers on termination of an estate or trust.
§1.642(h)-2
Excess deductions on termination of an estate or trust.
§1.642(h)-3
Meaning of ''beneficiaries succeeding to the property of the estate or trust''.
§1.642(h)-4
§1.642(h)-5
§1.642(i)-1
Certain distributions by cemetery perpetual care funds.
§1.642(i)-2
§1.643(a)-0
Distributable net income; deduction for distributions; in general.
§1.643(a)-1
Deduction for distributions.
§1.643(a)-2
§1.643(a)-3
§1.643(a)-4
Extraordinary dividends and taxable stock dividends.
§1.643(a)-5
§1.643(a)-6
Income of foreign trust.
§1.643(a)-7
§1.643(a)-8
Certain distributions by charitable remainder trusts.
§1.643(b)-1
§1.643(b)-2
Dividends allocated to corpus.
§1.643(c)-1
Definition of ''beneficiary''.
§1.643(d)-1
Definition of ''foreign trust created by a United States person''.
§1.643(d)-2
Illustration of the provisions of section 643.
§1.643(h)-1
Distributions by certain foreign trusts through intermediaries.
§1.642(c)-6a
Valuation of charitable remainder interests for which the valuation date is before May 1, 1999.
§1.645-1
Election by certain revocable trusts to be treated as part of estate.
§1.651(a)-1
Simple trusts; deduction for distributions; in general.
§1.651(a)-2
Income required to be distributed currently.
§1.651(a)-3
Distribution of amounts other than income.
§1.651(a)-4
§1.651(a)-5
§1.651(b)-1
Deduction for distributions to beneficiaries.
§1.652(a)-1
Simple trusts; inclusion of amounts in income of beneficiaries.
§1.652(a)-2
Distributions in excess of distributable net income.
§1.652(b)-1
Character of amounts.
§1.652(b)-2
Allocation of income items.
§1.652(b)-3
§1.652(c)-1
§1.652(c)-2
Death of individual beneficiaries.
§1.652(c)-3
Termination of existence of other beneficiaries.
§1.652(c)-4
Illustration of the provisions of sections 651 and 652.
§1.661(a)-1
Estates and trusts accumulating income or distributing corpus; general.
§1.661(a)-2
§1.661(b)-1
Character of amounts distributed; in general.
§1.661(b)-2
Character of amounts distributed when charitable contributions are made.
§1.661(c)-1
§1.661(c)-2
Illustration of the provisions of section 661.
§1.662(a)-1
Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.
§1.662(a)-2
Currently distributable income.
§1.662(a)-3
Other amounts distributed.
§1.662(a)-4
Amounts used in discharge of a legal obligation.
§1.662(b)-1
Character of amounts; when no charitable contributions are made.
§1.662(b)-2
Character of amounts; when charitable contributions are made.
§1.662(c)-1
§1.662(c)-2
Death of individual beneficiary.
§1.662(c)-3
§1.662(c)-4
Illustration of the provisions of sections 661 and 662.
§1.663(a)-1
Special rules applicable to sections 661 and 662; exclusions; gifts, bequests, etc.
§1.663(a)-2
Charitable, etc., distributions.
§1.663(a)-3
Denial of double deduction.
§1.663(b)-1
Distributions in first 65 days of taxable year; scope.
§1.663(b)-2
§1.663(c)-1
Separate shares treated as separate trusts or as separate estates; in general.
§1.663(c)-2
§1.663(c)-3
Applicability of separate share rule to certain trusts.
§1.663(c)-4
Applicability of separate share rule to estates and qualified revocable trusts.
§1.663(c)-5
§1.663(c)-6
§1.664-1
§1.664-2
§1.664-3
§1.664-4
Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.
§1.665(a)-0
Excess distributions by trusts; scope of subpart D.
§1.665(a)-1
§1.665(b)-1
Accumulation distributions of trusts other than certain foreign trusts; in general.
§1.665(b)-2
Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person).
§1.665(b)-3
Exclusions under section 663(a)(1).
§1.665(c)-1
Accumulation distributions of certain foreign trusts; in general.
§1.665(c)-2
Indirect payments to the beneficiary.
§1.665(d)-1
Taxes imposed on the trust.
§1.665(e)-1
Preceding taxable year.
§1.665(e)-2
Application of separate share rule.
§1.666(a)-1a
Amount allocated.
§1.666(b)-1a
Total taxes deemed distributed.
§1.666(c)-1a
Pro rata portion of taxes deemed distributed.
§1.666(c)-2a
Illustration of the provisions of section 666 (a), (b), and (c).
§1.666(d)-1a
Information required from trusts.
§1.666(a)-1
§1.666(b)-1
§1.666(c)-1
§1.666(c)-2
Illustration of the provisions of section 666.
§1.667-1
Denial of refund to trusts.
§1.667(a)-1a
§1.667(b)-1a
Authorization of credit to beneficiary for taxes imposed on the trust.
§1.668(a)-1a
Amounts treated as received in prior taxable years; inclusion in gross income.
§1.668(a)-2a
Allocation among beneficiaries; in general.
§1.668(a)-3a
§1.668(b)-1a
Tax on distribution.
§1.668(b)-2a
Special rules applicable to section 668.
§1.668(b)-3a
Computation of the beneficiary's income and tax for a prior taxable year.
§1.668(b)-4a
Information requirements with respect to beneficiary.
§1.668(a)-1
§1.668(a)-2
§1.668(a)-3
Excluded amounts.
§1.668(a)-4
Tax attributable to throwback.
§1.668(b)-1
Credit for taxes paid by the trust.
§1.668(b)-2
Illustration of the provisions of subpart D.
§1.669(a)-1a
§1.669(b)-1a
§1.669(c)-1a
Special rules applicable to section 669.
§1.669(c)-2a
§1.669(c)-3a
§1.669(d)-1a
§1.669(e)-1a
§1.669(e)-2a
Illustration of the provisions of section 669.
§1.669(f)-1a
Character of capital gain.
§1.669(f)-2a
Exception for capital gain distributions from certain trusts.
§1.669(a)-1
§1.669(a)-2
Rules applicable to section 669 computations.
§1.669(a)-3
Tax computed by the exact throwback method.
§1.669(a)-4
Tax attributable to short-cut throwback method.
§1.669(b)-1
§1.669(b)-2
Manner of exercising election.
§1.664-4a
§1.665(a)-0a
§1.665(a)-1a
§1.665(b)-1a
Accumulation distributions.
§1.665(b)-2a
Special rules for accumulation distributions made in taxable years beginning before January 1, 1974.
§1.665(c)-1a
Special rule applicable to distributions by certain foreign trusts.
§1.665(d)-1a
§1.665(e)-1a
§1.665(f)-1a
Undistributed capital gain.
§1.665(g)-1a
Capital gain distribution.
§1.665(g)-2a
§1.671-1
Grantors and others treated as substantial owners; scope.
§1.671-2
§1.671-3
Attribution or inclusion of income, deductions, and credits against tax.
§1.671-4
Method of reporting.
§1.671-5
Reporting for widely held fixed investment trusts.
§1.671-5t
Reporting for widely held fixed investment trusts (temporary).
§1.672(a)-1
Definition of adverse party.
§1.672(b)-1
Nonadverse party.
§1.672(c)-1
Related or subordinate party.
§1.672(d)-1
Power subject to condition precedent.
§1.672(f)-1
Foreign persons not treated as owners.
§1.672(f)-2
§1.672(f)-3
§1.672(f)-4
Recharacterization of purported gifts.
§1.672(f)-5
§1.673(a)-1
Reversionary interests; income payable to beneficiaries other than certain charitable organizations; general rule.
§1.673(b)-1
Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).
§1.673(c)-1
Reversionary interest after income beneficiary's death.
§1.673(d)-1
Postponement of date specified for reacquisition.
§1.674(a)-1
Power to control beneficial enjoyment; scope of section 674.
§1.674(b)-1
Excepted powers exercisable by any person.
§1.674(c)-1
Excepted powers exercisable only by independent trustees.
§1.674(d)-1
Excepted powers exercisable by any trustee other than grantor or spouse.
§1.674(d)-2
Limitations on exceptions in section 674 (b), (c), and (d).
§1.675-1
§1.676(a)-1
Power to revest title to portion of trust property in grantor; general rule.
§1.676(b)-1
Powers exercisable only after a period of time.
§1.677(a)-1
Income for benefit of grantor; general rule.
§1.677(b)-1
Trusts for support.
§1.678(a)-1
Person other than grantor treated as substantial owner; general rule.
§1.678(b)-1
If grantor is treated as the owner.
§1.678(c)-1
§1.678(d)-1
Renunciation of power.
§1.679-0
§1.679-1
§1.679-3
§1.679-4
§1.679-5
§1.679-6
§1.679-7
§1.681(a)-1
Limitation on charitable contributions deductions of trusts; scope of section 681.
§1.681(a)-2
Limitation on charitable contributions deduction of trusts with trade or business income.
§1.681(b)-1
§1.682(a)-1
Income of trust in case of divorce, etc.
§1.682(b)-1
Application of trust rules to alimony payments.
§1.682(c)-1
§1.683-1
Applicability of provisions; general rule.
§1.683-2
§1.683-3
Application of the 65-day rule of the Internal Revenue Code of 1939.
§1.684-1
Recognition of gain on transfers to certain foreign trusts and estates.
§1.684-2
§1.684-3
§1.684-4
§1.684-5
§1.691(a)-1
§1.691(a)-2
Inclusion in gross income by recipients.
§1.691(a)-3
§1.691(a)-4
Transfer of right to income in respect of a decedent.
§1.691(a)-5
Installment obligations acquired from decedent.
§1.691(b)-1
Allowance of deductions and credit in respect to decedents.
§1.691(c)-1
Deduction for estate tax attributable to income in respect of a decedent.
§1.691(c)-2
§1.691(d)-1
Amounts received by surviving annuitant under joint and survivor annuity contract.
§1.691(e)-1
Installment obligations transmitted at death when prior law applied.
§1.691(f)-1
§1.692-1
Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
§1.701-1
§1.701-2
§1.702-1
§1.702-2
Net operating loss deduction of partner.
§1.702-3t
4-Year spread (temporary).
§1.703-1
§1.704-1
§1.704-1t
§1.704-2
§1.704-3
§1.704-4
§1.705-1
§1.705-2
§1.706-1
§1.706-2t
Temporary regulations; question and answer under the Tax Reform Act of 1984.
§1.707-0
§1.707-1
§1.707-2
Disguised payments for services.--[Reserved]
§1.707-3
Disguised sales of property to partnership; general rules.
§1.707-4
§1.707-5
§1.707-6
Disguised sales of property by partnership to partner; general rules.
§1.707-7
Disguised sales of partnership interests.--[Reserved]
§1.707-8
§1.707-9
§1.708-1
§1.709-1
§1.709-2
§1.721-1
§1.722-1
§1.723-1
§1.731-1
§1.731-2
Partnership distributions of marketable securities.
§1.732-1
§1.732-2
Special partnership basis of distributed property.
§1.732-3
Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.
§1.733-1
§1.734-1
Optional adjustment to basis of undistributed partnership property.
§1.734-2
Adjustment after distribution to transferee partner.
§1.735-1
§1.736-1
§1.737-1
Recognition of precontribution gain.
§1.737-2
§1.737-3
Basis adjustments; Recovery rules.
§1.737-4
§1.737-5
§1.741-1
§1.742-1
§1.743-1
§1.751-1
§1.752-0
§1.752-1
§1.752-2
Partner's share of resource liabilities.
§1.752-3
§1.752-4
§1.752-5
§1.752-6
§1.752-7
Partnership assumption of partner's 1.752-7 liability on or after June 24, 2003.
§1.753-1
§1.754-1
Time and manner of making election to adjust basis of partnership property.
§1.755-1
§1.761-1
§1.761-2
Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code.
§1.771-1
§1.801-1
§1.801-2
§1.801-3
§1.801-4
Life insurance reserves.
§1.801-5
§1.801-6
Adjustments in reserves for policy loans.
§1.801-7
§1.801-8
Contracts with reserves based on segregated asset accounts.
§1.802(b)-1
Tax on life insurance companies.
§1.802-2
§1.802-3
Tax imposed on life insurance companies.
§1.802-4
Life insurance company taxable income.
§1.802-5
Special rule for 1959 and 1960.
§1.803-1
§1.803-2
Adjusted reserves.
§1.803-3
Interest paid or accrued.
§1.803-4
Taxable income and deductions.
§1.803-5
Real estate owned and occupied.
§1.803-6
Amortization of premium and accrual of discount.
§1.803-7
§1.804-3
Gross investment income of a life insurance company.
§1.804-4
Investment yield of a life insurance company.
§1.806-1
Adjustment for certain reserves.
§1.806-2
§1.806-3
Certain changes in reserves and assets.
§1.806-4
Change of basis in computing reserves.
§1.807-1
§1.807-2
§1.809-1
§1.809-2
Exclusion of share of investment yield set aside for policyholders.
§1.809-3
Gain and loss from operations defined.
§1.809-4
§1.809-5
§1.809-6
§1.809-7
Limitation on certain deductions.
§1.809-8
Limitation on deductions for certain mutualization distributions.
§1.809-9
Computation of the differential earnings rate and the recomputed differential earnings rate.
§1.809-10
Computation of equity base.
§1.810-1
§1.810-2
Rules for certain reserves.
§1.810-3
Adjustment for change in computing reserves.
§1.810-4
Certain decreases in reserves of voluntary employees' beneficiary associations.
§1.811-1
§1.811-2
Dividends to policyholders.
§1.811-3
§1.812-1
§1.812-2
Operations loss deduction.
§1.812-3
Computation of loss from operations.
§1.812-4
Operations loss carrybacks and operations loss carryovers.
§1.812-5
§1.812-6
New company defined.
§1.812-7
Application of subtitle A and subtitle F.
§1.812-8
Illustration of operations loss carrybacks and carryovers.
§1.812-9
§1.815-1
§1.815-2
§1.815-3
Shareholders surplus account.
§1.815-4
Policyholders surplus account.
§1.815-5
Other accounts defined.
§1.815-6
§1.817-1
§1.817-2
Treatment of capital gains and losses.
§1.817-3
Gain on property held on December 31, 1958, and certain substituted property acquired after 1958.
§1.817-4
§1.817-5
§1.817a-0
§1.817a-1
Certain modified guaranteed contracts.
§1.818-1
§1.818-2
§1.818-3
§1.818-4
Election with respect to life insurance reserves computed on preliminary term basis.
§1.818-5
Short taxable years.
§1.818-6
Transitional rule for change in method of accounting.
§1.818-7
Denial of double deductions.
§1.818-8
Special rules relating to consolidated returns and certain capital losses.
§1.819-1
§1.819-2
Foreign life insurance companies.
§1.821-1
Tax on mutual insurance companies other than life or marine or fire insurance companies subject to the tax imposed by section 831.
§1.821-2
§1.821-3
§1.821-4
Tax on mutual insurance companies other than life insurance companies and other than fire, flood, or marine insurance companies, subject to tax imposed by section 831.
§1.821-5
Special transitional underwriting loss.
§1.822-1
§1.822-2
§1.822-3
§1.822-4
§1.822-5
Mutual insurance company taxable income.
§1.822-6
§1.822-7
§1.822-8
Determination of taxable investment income.
§1.822-9
§1.822-10
§1.822-11
§1.822-12
§1.823-1
§1.823-2
§1.823-3
§1.823-4
§1.823-5
§1.823-6
Determination of statutory underwriting income or loss.
§1.823-7
Subscribers of reciprocal underwriters and interinsurers.
§1.823-8
Special transitional underwriting loss; cross reference.
§1.825-1
Unused loss deduction; in general.
§1.825-2
Unused loss carryovers and carrybacks.
§1.825-3
§1.826-1
Election by reciprocal underwriters and interinsurers.
§1.826-2
Special rules applicable to electing reciprocals.
§1.826-3
Attorney-in-fact of electing reciprocals.
§1.826-4
§1.826-5
Attribution of tax.
§1.826-6
§1.826-7
§1.831-1
Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.
§1.831-2
§1.831-3
Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years beginning after December 31, 1962.
§1.831-4
Election of multiple line companies to be taxed on total income.
§1.832-1
§1.832-2
§1.832-3
§1.832-4
§1.832-5
§1.832-6
Policyholders of mutual fire or flood insurance companies operating on the basis of premium deposits.
§1.832-7t
Treatment of salvage and reinsurance in computing ''losses incurred'' deduction, taxable years beginning before January 1, 1990 (temporary).
§1.846-0
Outline of provisions.
§1.846-1
Application of discount factors.
§1.846-2
§1.846-2t
Election by taxpayer to use its own historical loss payment pattern (temporary).
§1.846-3
Fresh start and reserve strengthening.
§1.846-4
§1.846-4t
§1.848-0
Outline of regulations under section 848.
§1.848-1
Definitions and special provisions.
§1.848-2
Determination of net premiums.
§1.848-3
Interim rules for certain reinsurance agreements.
§§1.849-1.850