Federal (United States) · Regulations
Part 1
23 sections
23 sections
- 26 C.F.R. § 1.78-1Gross up for deemed paid foreign tax credit .
- 26 C.F.R. § 1.101-1Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.
- 26 C.F.R. § 1.101-6Applicability date.
- 26 C.F.R. § 1.224-1Qualified tips.
- 26 C.F.R. § 1.415(a)-1General rules with respect to limitations on benefits and contributions under qualified plans.
- 26 C.F.R. § 1.415(c)-2Compensation.
- 26 C.F.R. § 1.501(h)-1Application of the expenditure test to expenditures to influence legislation; introduction.
- 26 C.F.R. § 1.721(c)-1Overview, definitions, and rules of general application .
- 26 C.F.R. § 1.952-1Subpart F income defined.
- 26 C.F.R. § 1.956-1Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation.
- 26 C.F.R. § 1.956-2Definition of United States property.
- 26 C.F.R. § 1.965-7Elections, payment, and other special rules.
- 26 C.F.R. § 1.987-1TScope, definitions, and special rules (temporary).
- 26 C.F.R. § 1.988-1Certain definitions and special rules.
- 26 C.F.R. § 1.992-3Deficiency distributions to meet qualification requirements.
- 26 C.F.R. § 1.995-6Taxable income attributable to military property.
- 26 C.F.R. § 1.6011-15Charitable remainder annuity trust listed transaction.
- 26 C.F.R. § 1.6050K-1Returns relating to sales or exchanges of certain partnership interests.
- 26 C.F.R. § 1.6050Y-1Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits.
- 26 C.F.R. § 1.6050Y-2Information reporting by acquirers for reportable policy sale payments.
- 26 C.F.R. § 1.6050Y-3Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons.
- 26 C.F.R. § 1.6050Y-4Information reporting by payors for reportable death benefits.
- 26 C.F.R. § 1.9002-8Manner of exercising elections.