Federal (United States) · Regulations
Subpart ECFR5ffaf3310af6b61 — Definitions
37 sections
37 sections
- 26 C.F.R. § 301.7701-1Classification of organizations for federal tax purposes.
- 26 C.F.R. § 301.7701-2Business entities; definitions.
- 26 C.F.R. § 301.7701-3Classification of certain business entities.
- 26 C.F.R. § 301.7701-4Trusts.
- 26 C.F.R. § 301.7701-5Domestic and foreign business entities.
- 26 C.F.R. § 301.7701-6Definitions; person, fiduciary.
- 26 C.F.R. § 301.7701-7Trusts—domestic and foreign.
- 26 C.F.R. § 301.7701-8Military or naval forces and Armed Forces of the United States.
- 26 C.F.R. § 301.7701-9Secretary or his delegate.
- 26 C.F.R. § 301.7701-10District director.
- 26 C.F.R. § 301.7701-11Social security number.
- 26 C.F.R. § 301.7701-12Employer identification number.
- 26 C.F.R. § 301.7701-13Pre-1970 domestic building and loan association.
- 26 C.F.R. § 301.7701-13APost-1969 domestic building and loan association.
- 26 C.F.R. § 301.7701-14Cooperative bank.
- 26 C.F.R. § 301.7701-15Tax return preparer.
- 26 C.F.R. § 301.7701-16Other terms.
- 26 C.F.R. § 301.7701-17TCollective-bargaining plans and agreements (temporary).
- 26 C.F.R. § 301.7701-18Definitions; spouse, husband and wife, husband, wife, marriage.
- 26 C.F.R. § 301.7701(b)-0Outline of regulation provision for section 7701(b)-1 through (b)-9.
- 26 C.F.R. § 301.7701(b)-1Resident alien.
- 26 C.F.R. § 301.7701(b)-2Closer connection exception.
- 26 C.F.R. § 301.7701(b)-3Days of presence in the United States that are excluded for purposes of section 7701(b).
- 26 C.F.R. § 301.7701(b)-4Residency time periods.
- 26 C.F.R. § 301.7701(b)-5Coordination with section 877.
- 26 C.F.R. § 301.7701(b)-6Taxable year.
- 26 C.F.R. § 301.7701(b)-7Coordination with income tax treaties.
- 26 C.F.R. § 301.7701(b)-8Procedural rules.
- 26 C.F.R. § 301.7701(b)-9Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
- 26 C.F.R. § 301.7701(i)-0Outline of taxable mortgage pool provisions.
- 26 C.F.R. § 301.7701(i)-1Definition of a taxable mortgage pool.
- 26 C.F.R. § 301.7701(i)-2Special rules for portions of entities.
- 26 C.F.R. § 301.7701(i)-3Effective dates and duration of taxable mortgage pool classification.
- 26 C.F.R. § 301.7701(i)-4Special rules for certain entities.
- 26 C.F.R. § 301.7704-2Transition provisions.
- 26 C.F.R. § 301.7705-1Certified professional employer organization.
- 26 C.F.R. § 301.7705-2CPEO certification process.