Federal (United States) · Regulations
Part 1 — INCOME TAXES
3,636 sections
3,636 sections
- 26 C.F.R. § 1.0-1Internal Revenue Code of 1954 and regulations.
- 26 C.F.R. § 1.1-1Income tax on individuals.
- 26 C.F.R. § 1.1-2Limitation on tax.
- 26 C.F.R. § 1.1-3Change in rates applicable to taxable year.
- 26 C.F.R. § 1.1(h)-1Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
- 26 C.F.R. § 1.1(i)-1TQuestions and answers relating to the tax on unearned income certain minor children (Temporary).
- 26 C.F.R. § 1.2-1Tax in case of joint return of husband and wife or the return of a surviving spouse.
- 26 C.F.R. § 1.2-2Definitions and special rules.
- 26 C.F.R. § 1.3-1Application of optional tax.
- 26 C.F.R. § 1.4-1Number of exemptions.
- 26 C.F.R. § 1.4-2Elections.
- 26 C.F.R. § 1.4-3Husband and wife filing separate returns.
- 26 C.F.R. § 1.4-4Short taxable year caused by death.
- 26 C.F.R. § 1.11-1Tax on corporations.
- 26 C.F.R. § 1.15-1Changes in rate during a taxable year.
- 26 C.F.R. § 1.21-1Expenses for household and dependent care services necessary for gainful employment.
- 26 C.F.R. § 1.21-2Limitations on amount creditable.
- 26 C.F.R. § 1.21-3Special rules applicable to married taxpayers.
- 26 C.F.R. § 1.21-4Payments to certain related individuals.
- 26 C.F.R. § 1.24-1Partial credit allowed for certain other dependents.
- 26 C.F.R. § 1.25-1TCredit for interest paid on certain home mortgages (Temporary).
- 26 C.F.R. § 1.25-2TAmount of credit (Temporary).
- 26 C.F.R. § 1.25-3Qualified mortgage credit certificate.
- 26 C.F.R. § 1.25-3TQualified mortgage credit certificate (Temporary).
- 26 C.F.R. § 1.25-4TQualified mortgage credit certificate program (Temporary).
- 26 C.F.R. § 1.25-5TLimitation on aggregate amount of mortgage credit certificates (Temporary).
- 26 C.F.R. § 1.25-6TForm of qualified mortgage credit certificate (Temporary).
- 26 C.F.R. § 1.25-7TPublic notice (Temporary).
- 26 C.F.R. § 1.25-8TReporting requirements (Temporary).
- 26 C.F.R. § 1.25A-0Table of contents.
- 26 C.F.R. § 1.25A-1Calculation of education tax credit and general eligibility requirements.
- 26 C.F.R. § 1.25A-2Definitions.
- 26 C.F.R. § 1.25A-3Hope Scholarship Credit.
- 26 C.F.R. § 1.25A-4Lifetime Learning Credit.
- 26 C.F.R. § 1.25A-5Special rules relating to characterization and timing of payments.
- 26 C.F.R. § 1.25E-0Table of contents.
- 26 C.F.R. § 1.25E-1Credit for previously-owned clean vehicles.
- 26 C.F.R. § 1.25E-2Special rules.
- 26 C.F.R. § 1.25E-3Transfer of credit.
- 26 C.F.R. § 1.28-0Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
- 26 C.F.R. § 1.28-1Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- 26 C.F.R. § 1.30-1Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
- 26 C.F.R. § 1.30C-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- 26 C.F.R. § 1.30D-0Table of contents.
- 26 C.F.R. § 1.30D-1Credit for new clean vehicles.
- 26 C.F.R. § 1.30D-2Definitions for purposes of section 30D.
- 26 C.F.R. § 1.30D-3Critical minerals and battery components requirements.
- 26 C.F.R. § 1.30D-4Special rules.
- 26 C.F.R. § 1.30D-5Transfer of credit.
- 26 C.F.R. § 1.30D-6Foreign entity of concern restriction.
- 26 C.F.R. § 1.31-1Credit for tax withheld on wages.
- 26 C.F.R. § 1.31-2Credit for “special refunds” of employee social security tax.
- 26 C.F.R. § 1.32-2Earned income credit for taxable years beginning after December 31, 1978.
- 26 C.F.R. § 1.32-3Eligibility requirements after denial of the earned income credit.
- 26 C.F.R. § 1.34-1Special rule for owners of certain business entities.
- 26 C.F.R. § 1.35-1Partially tax-exempt interest received by individuals.
- 26 C.F.R. § 1.35-2Taxpayers not entitled to credit.
- 26 C.F.R. § 1.36B-0Table of contents.
- 26 C.F.R. § 1.36B-1Premium tax credit definitions.
- 26 C.F.R. § 1.36B-2Eligibility for premium tax credit.
- 26 C.F.R. § 1.36B-3Computing the premium assistance credit amount.
- 26 C.F.R. § 1.36B-4Reconciling the premium tax credit with advance credit payments.
- 26 C.F.R. § 1.36B-5Information reporting by Exchanges.
- 26 C.F.R. § 1.36B-6Minimum value.
- 26 C.F.R. § 1.37-1General rules for the credit for the elderly.
- 26 C.F.R. § 1.37-2Credit for individuals age 65 or over.
- 26 C.F.R. § 1.37-3Credit for individuals under age 65 who have public retirement system income.
- 26 C.F.R. § 1.38-1Investment in certain depreciable property.
- 26 C.F.R. § 1.40-1Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
- 26 C.F.R. § 1.41-0Table of contents.
- 26 C.F.R. § 1.41-0ATable of contents.
- 26 C.F.R. § 1.41-1Credit for increasing research activities.
- 26 C.F.R. § 1.41-2Qualified research expenses.
- 26 C.F.R. § 1.41-3Base amount for taxable years beginning on or after January 3, 2001.
- 26 C.F.R. § 1.41-3ABase period research expense.
- 26 C.F.R. § 1.41-4Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
- 26 C.F.R. § 1.41-4AQualified research for taxable years beginning before January 1, 1986.
- 26 C.F.R. § 1.41-5ABasic research for taxable years beginning before January 1, 1987.
- 26 C.F.R. § 1.41-6Aggregation of expenditures.
- 26 C.F.R. § 1.41-7Special rules.
- 26 C.F.R. § 1.41-8Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
- 26 C.F.R. § 1.41-9Alternative simplified credit.
- 26 C.F.R. § 1.42-0Table of contents.
- 26 C.F.R. § 1.42-0TTable of contents.
- 26 C.F.R. § 1.42-1Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency.
- 26 C.F.R. § 1.42-1TLimitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary).
- 26 C.F.R. § 1.42-3Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA).
- 26 C.F.R. § 1.42-4Application of not-for-profit rules of section 183 to low-income housing credit activities.
- 26 C.F.R. § 1.42-5Monitoring compliance with low-income housing credit requirements.
- 26 C.F.R. § 1.42-6Buildings qualifying for carryover allocations.
- 26 C.F.R. § 1.42-8Election of appropriate percentage month.
- 26 C.F.R. § 1.42-9For use by the general public.
- 26 C.F.R. § 1.42-10Utility allowances.
- 26 C.F.R. § 1.42-11Provision of services.
- 26 C.F.R. § 1.42-12Effective dates and transitional rules.
- 26 C.F.R. § 1.42-13Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
- 26 C.F.R. § 1.42-14Allocation rules for post-2000 State housing credit ceiling amount.
- 26 C.F.R. § 1.42-15Available unit rule.
- 26 C.F.R. § 1.42-16Eligible basis reduced by federal grants.
- 26 C.F.R. § 1.42-17Qualified allocation plan.