Federal (United States) · Cfr annual
Internal Revenue
25,675 sections
51 groups
- INTERNAL REVENUE SERVICE,6,303 sections
- INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY1,125 sections
- INTERNAL REVENUE SERVICE458 sections
- REGULATIONS UNDER TAX CONVENTIONS181 sections
- OMB Control Numbers Under the Paperwork Reduction Act1 section
- INCOME TAX (Continued)2,281 sections
- INCOME TAX507 sections
- Consolidated Return Regulations2 sections
- Administrative Provisions and Other Rules26 sections
- Computation of Consolidated Taxable Income1 section
- Computation of Separate Taxable Income9 sections
- Regulations Applicable to Taxable Years Before January 1, 19979 sections
- Consolidated Tax Liability12 sections
- Computation of Consolidated Items6 sections
- Basis, Stock Ownership, and Earnings and Profits Rules5 sections
- Special Taxes and Taxpayers5 sections
- Certain Controlled Corporations18 sections
- INCOME TAXES (Continued)180 sections
- Records, Statements, and Special Returns2 sections
- tax returns or statements35 sections
- information returns34 sections
- ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS389 sections
- REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS27 sections
- Real Estate Investment Trusts40 sections
- Determination of Sources of Income32 sections
- regulations applicable to taxable years prior to december 30, 199616 sections
- nonresident alien individuals6 sections
- Earned Income of Citizens or Residents of United States8 sections
- earned income of citizens of united states24 sections
- possessions of the united states15 sections
- china trade act corporations4 sections
- controlled foreign corporations79 sections
- export trade corporations34 sections
- ESTATE AND GIFT TAXES325 sections
- PROCEDURE AND ADMINISTRATION89 sections
- MISCELLANEOUS EXCISE TAXES351 sections
- INTERNAL REVENUE PRACTICE60 sections
- OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT2 sections
- MISCELLANEOUS EXCISE TAXES — (Continued)166 sections
- MITIGATION OF EFFECT OF RENEGOTIATION OF GOVERNMENT CONTRACTS1 section
- Domestic International Sales Corporations29 sections
- EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE193 sections
- INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY (Continued)53 sections
- INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY(CONTINUED)355 sections
- INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (Continued)345 sections
- INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)9,840 sections
- INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY— (Continued)932 sections
- INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY—(Continued)169 sections
- INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY—(Continued)9 sections
- INTERNAL REVENUE SERVICE,DEPARTMENT OF THE TREASURY (CONTINUED)65 sections
- INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY (CONTINUED)17 sections
800 sections filed directly here
- 26 C.F.R. § 1.44-2Property to which credit for purchase of new principal residence applies.Superseded
- 26 C.F.R. § 1.44-3Certificate by seller.Superseded
- 26 C.F.R. § 1.44-4Recapture for certain dispositions.Superseded
- 26 C.F.R. § 1.44-5Definitions.Superseded
- 26 C.F.R. § 1.44A-1Expenses for household and dependent care services necessary for gainful employment.Superseded
- 26 C.F.R. § 1.44A-2Limitations on amount creditable.Superseded
- 26 C.F.R. § 1.44A-3Special rules applicable to married individuals.Superseded
- 26 C.F.R. § 1.44A-4Other special rules relating to employment-related expenses.Superseded
- 26 C.F.R. § 1.44B-1Credit for employment of certain new employees.Superseded
- 26 C.F.R. § 1.48-12Qualified rehabilitated building; expenditures incurred after December 31, 1981.Superseded
- 26 C.F.R. § 1.48-12TTax-exempt entity leasing (Temporary).Superseded
- 26 C.F.R. § 1.50-1Restoration of credit.Superseded
- 26 C.F.R. § 1.72-11Amounts not received as annuity payments.Superseded
- 26 C.F.R. § 1.72-12Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract.Superseded
- 26 C.F.R. § 1.72-13Special rule for employee contributions recoverable in three years.Superseded
- 26 C.F.R. § 1.72-14Exceptions from application of principles of section 72.Superseded
- 26 C.F.R. § 1.72-15Applicability of section 72 to accident or health plans.Superseded
- 26 C.F.R. § 1.72-16Life insurance contracts purchased under qualified employee plans.Superseded
- 26 C.F.R. § 1.72-17Special rules applicable to owner-employees.Superseded
- 26 C.F.R. § 1.72-17ASpecial rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.Superseded
- 26 C.F.R. § 1.72-18Treatment of certain total distributions with respect to self-employed individuals.Superseded
- 26 C.F.R. § 1.72(e)-1TTreatment of distributions where substantially all contributions are employee contributions. (Temporary)Superseded
- 26 C.F.R. § 1.73-1Services of child.Superseded
- 26 C.F.R. § 1.74-1Prizes and awards.Superseded
- 26 C.F.R. § 1.75-1Treatment of bond premiums in case of dealers in tax-exempt securities.Superseded
- 26 C.F.R. § 1.77-1Election to consider Commodity Credit Corporation loans as income.Superseded
- 26 C.F.R. § 1.77-2Effect of election to consider commodity credit loans as income.Superseded
- 26 C.F.R. § 1.78-1Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit.Superseded
- 26 C.F.R. § 1.79-0Group-term life insurance—definitions of certain terms.Superseded
- 26 C.F.R. § 1.79-1Group-term life insurance—general rules.Superseded
- 26 C.F.R. § 1.79-2Exceptions to the rule of inclusion.Superseded
- 26 C.F.R. § 1.79-3Determination of amount equal to cost of group-term life insurance.Superseded
- 26 C.F.R. § 1.79-4TQuestions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary).Superseded
- 26 C.F.R. § 1.82-1Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment.Superseded
- 26 C.F.R. § 1.83-1Property transferred in connection with the performance of services.Superseded
- 26 C.F.R. § 1.83-2Election to include in gross income in year of transfer.Superseded
- 26 C.F.R. § 1.83-3Meaning and use of certain terms.Superseded
- 26 C.F.R. § 1.83-4Special rules.Superseded
- 26 C.F.R. § 1.83-5Restrictions that will never lapse.Superseded
- 26 C.F.R. § 1.83-6Deduction by employer.Superseded
- 26 C.F.R. § 1.83-7Taxation of nonqualified stock options.Superseded
- 26 C.F.R. § 1.83-8Applicability of section and transitional rules.Superseded
- 26 C.F.R. § 1.84-1Transfer of appreciated property to political organizations.Superseded
- 26 C.F.R. § 1.85-1Unemployment compensation.Superseded
- 26 C.F.R. § 1.88-1Nuclear decommissioning costs.Superseded
- 26 C.F.R. § 1.132-0Outline of regulations under section 132.Superseded
- 26 C.F.R. § 1.132-1Exclusion from gross income for certain fringe benefits.Superseded
- 26 C.F.R. § 1.132-1TExclusion from gross income of certain fringe benefits—1985 through 1988 (temporary).Superseded
- 26 C.F.R. § 1.132-2No-additional-cost services.Superseded
- 26 C.F.R. § 1.132-2TNo-additional-cost service—1985 through 1988 (temporary).Superseded
- 26 C.F.R. § 1.132-3Qualified employee discounts.Superseded
- 26 C.F.R. § 1.132-3TQualified employee discount—1985 through 1988 (temporary).Superseded
- 26 C.F.R. § 1.132-4Line of business limitation.Superseded
- 26 C.F.R. § 1.132-4TLine of business limitation—1985 through 1988 (temporary).Superseded
- 26 C.F.R. § 1.132-5Working condition fringes.Superseded
- 26 C.F.R. § 1.132-5TWorking condition fringe—1985 through 1988 (temporary).Superseded
- 26 C.F.R. § 1.132-6De minimis fringes.Superseded
- 26 C.F.R. § 1.132-6TDe minimis fringe—1985 through 1988 (temporary).Superseded
- 26 C.F.R. § 1.132-7Employer-operated eating facilities.Superseded
- 26 C.F.R. § 1.132-7TTreatment of employer-operated eating facilities—1985 through 1988 (temporary).Superseded
- 26 C.F.R. § 1.132-8Fringe benefit nondiscrimination rules.Superseded
- 26 C.F.R. § 1.132-8TNondiscrimination rules—1985 through 1988 (temporary).Superseded
- 26 C.F.R. § 1.133-1TQuestions and answers relating to interest on certain loans used to acquire employer securities (temporary).Superseded
- 26 C.F.R. § 1.141-0Table of contents.Superseded
- 26 C.F.R. § 1.163-1Interest deduction in general.Superseded
- 26 C.F.R. § 1.163-2Installment purchases where interest charge is not separately stated.Superseded
- 26 C.F.R. § 1.163-3Deduction for discount on bond issued on or before May 27, 1969.Superseded
- 26 C.F.R. § 1.163-4Deduction for original issue discount on certain obligations issued after May 27, 1969.Superseded
- 26 C.F.R. § 1.163-5Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.Superseded
- 26 C.F.R. § 1.163-5TDenial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary).Superseded
- 26 C.F.R. § 1.163-6TReduction of deduction where section 25 credit taken (temporary).Superseded
- 26 C.F.R. § 1.163-7Deduction for OID on certain debt instruments.Superseded
- 26 C.F.R. § 1.163-8TAllocation of interest expense among expenditures (temporary).Superseded
- 26 C.F.R. § 1.163-9TPersonal interest (temporary).Superseded
- 26 C.F.R. § 1.163-10TQualified residence interest (temporary).Superseded
- 26 C.F.R. § 1.163-12Deduction of original issue discount on instrument held by related foreign person.Superseded
- 26 C.F.R. § 1.163(d)-1Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.Superseded
- 26 C.F.R. § 1.164-1Deduction for taxes.Superseded
- 26 C.F.R. § 1.164-2Deduction denied in case of certain taxes.Superseded
- 26 C.F.R. § 1.164-3Definitions and special rules.Superseded
- 26 C.F.R. § 1.164-4Taxes for local benefits.Superseded
- 26 C.F.R. § 1.164-5Certain retail sales taxes and gasoline taxes.Superseded
- 26 C.F.R. § 1.164-6Apportionment of taxes on real property between seller and purchaser.Superseded
- 26 C.F.R. § 1.164-7Taxes of shareholder paid by corporation.Superseded
- 26 C.F.R. § 1.164-8Payments for municipal services in atomic energy communities.Superseded
- 26 C.F.R. § 1.165-1Losses.Superseded
- 26 C.F.R. § 1.165-2Obsolescence of nondepreciable property.Superseded
- 26 C.F.R. § 1.165-3Demolition of buildings.Superseded
- 26 C.F.R. § 1.165-4Decline in value of stock.Superseded
- 26 C.F.R. § 1.165-5Worthless securities.Superseded
- 26 C.F.R. § 1.165-6Farming losses.Superseded
- 26 C.F.R. § 1.165-7Casualty losses.Superseded
- 26 C.F.R. § 1.165-8Theft losses.Superseded
- 26 C.F.R. § 1.165-9Sale of residential property.Superseded
- 26 C.F.R. § 1.165-10Wagering losses.Superseded
- 26 C.F.R. § 1.165-11Election in respect of losses attributable to a disaster.Superseded
- 26 C.F.R. § 1.165-12Denial of deduction for losses on registration-required obligations not in registered form.Superseded
- 26 C.F.R. § 1.165-13TQuestions and answers relating to the treatment of losses on certain straddle transactions entered into before the effective date of the Economic Recovery Tax Act of 1981, under section 108 of the Tax Reform Act of 1984 (temporary).Superseded
- 26 C.F.R. § 1.166-1Bad debts.Superseded
- 26 C.F.R. § 1.166-2Evidence of worthlessness.Superseded