Source: http://www.chanrobles.com/usa/uslaws/cfr/title26/26cfrv2_02.php
Timestamp: 2019-12-05 22:30:18
Document Index: 205182297

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']

§1.61-1
§1.61-2
Compensation for services, including fees, commissions, and similar items.
§1.61-2t
Taxation of fringe benefits--1985 through 1988 (temporary).
§1.61-3
§1.61-4
Gross income of farmers.
§1.61-5
Allocations by cooperative associations; per-unit retain certificates--tax treatment as to cooperatives and patrons.
§1.61-6
§1.61-7
§1.61-8
§1.61-9
§1.61-10
Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts.
§1.61-11
§1.61-12
§1.61-13
Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust.
§1.61-14
Miscellaneous items of gross income.
§1.61-15
Options received as payment of income.
§1.61-21
§1.61-22
§1.62-1
§1.62-1t
Adjusted gross income (temporary).
§1.62-2
§1.63-1
Change of treatment with respect to the zero bracket amount and itemized deductions.
§1.63-2
§1.66-1
§1.66-2
§1.66-3
Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified.
§1.66-4
§1.67-1t
2-percent floor on miscellaneous itemized deductions (temporary).
§1.67-2t
Treatment of pass-through entities (temporary).
§1.67-3
Allocation of expenses by real estate mortgage investment conduits.
§1.67-3t
Allocation of expenses by real estate mortgage investment conduits (temporary).
§1.67-4t
Allocation of expenses by nongrantor trusts and estates (temporary).--[Reserved]
§1.71-1
Alimony and separate maintenance payments; income to wife or former wife.
§1.71-1t
Alimony and separate maintenance payments (temporary).
§1.71-2
Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939.
§1.72-1
§1.72-2
§1.72-3
Excludable amounts not income.
§1.72-4
Exclusion ratio.
§1.72-5
§1.72-6
§1.72-7
Adjustment in investment where a contract contains a refund feature.
§1.72-8
§1.72-9
§1.72-10
Effect of transfer of contracts on investment in the contract.
§1.72-11
Amounts not received as annuity payments.
§1.72-12
Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.
§1.72-13
Special rule for employee contributions recoverable in three years.
§1.72-14
Exceptions from application of principles of section 72.
§1.72-15
§1.72-16
Life insurance contracts purchased under qualified employee plans.
§1.72-17
Special rules applicable to owner-employees.
§1.72-17a
Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
§1.72-18
Treatment of certain total distributions with respect to self-employed individuals.
§1.72(e)-1t
Treatment of distributions where substantially all contributions are employee contributions (temporary).
§1.72(p)-1
§1.73-1
§1.74-1
§1.75-1
Treatment of bond premiums in case of dealers in tax-exempt securities.
§1.77-1
§1.77-2
Effect of election to consider commodity credit loans as income.
§1.78-1
Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit.
§1.79-0
Group-term life insurance--definitions of certain terms.
§1.79-1
Group-term life insurance--general rules.
§1.79-2
Exceptions to the rule of inclusion.
§1.79-3
Determination of amount equal to cost of group-term life insurance.
§1.79-4t
Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).
§1.82-1
Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.
§1.83-1
Property transferred in connection with the performance of services.
§1.83-2
§1.83-3
§1.83-4
§1.83-5
Restrictions that will never lapse.
§1.83-6
§1.83-7
Taxation of nonqualified stock options.
§1.83-8
Applicability of section and transitional rules.
§1.84-1
§1.85-1
§1.88-1
Nuclear decommissioning costs.
§1.101-1
§1.101-2
§1.101-3
§1.101-4
Payment of life insurance proceeds at a date later than death.
§1.101-5
§1.101-6
§1.101-7
Mortality table used to determine exclusion for deferred payments of life insurance proceeds.
§1.102-1
§1.103-1
Interest upon obligations of a State, territory, etc.
§1.103-2
§1.103-3
Interest upon notes secured by mortgages executed to Federal agencies or instrumentalities.
§1.103-4
Interest upon United States obligations.
§1.103-5
Treasury bond exemption in the case of trusts or partnerships.
§1.103-6
Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States.
§1.103-7
§1.103-8
Interest on bonds to finance certain exempt facilities.
§1.103-9
Interest on bonds to finance industrial parks.
§1.103-10
Exemption for certain small issues of industrial development bonds.
§1.103-11
Bonds held by substantial users.
§1.103-16
Obligations of certain volunteer fire departments.
§1.103(n)-1t
Limitation on aggregrate amount of private activity bonds (temporary).
§1.103(n)-2t
Private activity bond defined (temporary).
§1.103(n)-3t
Private activity bond limit (temporary).
§1.103(n)-4t
Elective carryforward of unused private activity bond limit (temporary).
§1.103(n)-5t
Certification of no consideration for allocation (temporary).
§1.103(n)-6t
Determinations of population (temporary).
§1.103(n)-7t
Election to allocate State ceiling to certain facilities for local furnishing of electricity (temporary).
§1.103a-2
§1.104-1
§1.105-1
Amounts attributable to employer contributions.
§1.105-2
Amounts expended for medical care.
§1.105-3
§1.105-4
Wage continuation plans.
§1.105-5
§1.105-6
Special rules for employees retired before January 27, 1975.
§1.105-11
§1.106-1
§1.107-1
§1.108-1
Stock-for-debt exception not to apply in de minimis cases.
§1.108-2
Acquisition of indebtedness by a person related to the debtor.
§1.108-3
Intercompany losses and deductions.
§1.108-4
Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code .
§1.108-5
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§1.108-6
Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
§1.108-7
§1.108(c)-1t
§1.109-1
Exclusion from gross income of lessor of real property of value of improvements erected by lessee.
§1.110-1
§1.111-1
Recovery of certain items previously deducted or credited.
§1.112-1
Combat zone compensation of members of the Armed Forces.
§1.113-1
Mustering-out payments for members of the Armed Forces.
§1.117-1
Exclusion of amounts received as a scholarship or fellowship grant.
§1.117-2
§1.117-3
§1.117-4
§1.117-5
Federal grants requiring future service as a Federal employee.
§1.118-1
§1.118-2
§1.119-1
§1.120-1
Statutory subsistence allowance received by police.
§1.120-3
Notice of application for recognition of status of qualified group legal services plan.
§1.121-1
§1.121-2
§1.121-3
§1.121-4
§1.121-5
§1.122-1
§1.123-1
Exclusion of insurance proceeds for reimbursement of certain living expenses.
§1.125-2t
Question and answer relating to the benefits that may be offered under a cafeteria plan (temporary).
§1.125-3
Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans.
§1.125-4
§1.127-1
Amounts received under a qualified educational assistance program.
§1.127-2
§1.132-0
§1.132-1
Exclusion from gross income for certain fringe benefits.
§1.132-1t
Exclusion from gross income of certain fringe benefits--1985 through 1988 (temporary).
§1.132-2
§1.132-2t
No-additional-cost service--1985 through 1988 (temporary).
§1.132-3
§1.132-3t
Qualified employee discount--1985 through 1988 (temporary).
§1.132-4
Line of business limitation.
§1.132-4t
Line of business limitation--1985 through 1988 (temporary).
§1.132-5
§1.132-5t
Working condition fringe--1985 through 1988 (temporary).
§1.132-6
§1.132-6t
De minimis fringe--1985 through 1988 (temporary).
§1.132-7
Employer-operated eating facilities.
§1.132-7t
Treatment of employer-operated eating facilities--1985 through 1988 (temporary).
§1.132-8
Fringe benefit nondiscrimination rules.
§1.132-8t
Nondiscrimination rules--1985 through 1988 (temporary).
§1.132-9
§1.133-1t
Questions and answers relating to interest on certain loans used to acquire employer securities (temporary).
§1.141-0
Coordination with volume cap.--[Reserved]
Acquisition of nongovernmental output property.--[Reserved]
Refunding Issues.--[Reserved]
Support test in case of child of divorced or separated parents.
§1.152-4t
Dependency exemption in the case of a child of divorced parents, etc. (temporary).
§1.162-6
§1.167(a)-14t
§1.167(e)-1t
§1.168(a)-1t
Modified accelerated cost recovery system (temporary).
§1.168(b)-1t
Applicable convention--Half-year and mid-quarter conventions.
§1.168(d)-1t
Applicable conventions--Half-year and mid-quarter conventions (temporary).
§1.168(i)-0t
Table of contents for the general asset account rules (temporary).
§1.168(i)-1t
§1.168(i)-5t
§1.168(i)-6t
Like-kind exchanges and involuntary conversions (temporary).
§1.168(k)-0t
§1.168(k)-1t
§1.169-3t