Treasury Regulations, Subchapter A, Part 1, Sections 1.1001-1.1400 - Index

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Determination of Amount of and Recognition of Gain or Loss

Sec. 1.1001-1 Computation of gain or loss

Sec. 1.1001-2 Discharge of liabilities

Sec. 1.1001-3 Modifications of debt instruments

Sec. 1.1001-4 Modifications of certain notional principal contracts

Sec. 1.1001-5 European Monetary Union (conversion to the euro)

Sec. 1.1002-1 Sales or exchanges

Basis Rules of General Application

Sec. 1.1011-1 Adjusted basis

Sec. 1.1011-2 Bargain sale to a charitable organization

Sec. 1.1012-1 Basis of property

Sec. 1.1012-2 Transfers in part a sale and in part a gift

Sec. 1.1013-1 Property included in inventory

Sec. 1.1014-1 Basis of property acquired from a decedent

Sec. 1.1014-2 Property acquired from a decedent

Sec. 1.1014-3 Other basis rules

Sec. 1.1014-4 Uniformity of basis; adjustment to basis

Sec. 1.1014-5 Gain or loss

Sec. 1.1014-6 Special rule for adjustments to basis where property is acquired from a decedent prior to his death

Sec. 1.1014-7 Example applying rules of Sec. .1014 - 4 through 1.1014 - 6 to case involving multiple interests

Sec. 1.1014-8 Bequest, devise, or inheritance of a remainder interest

Sec. 1.1014-9 Special rule with respect to DISC stock

Sec. 1.1015-1 Basis of property acquired by gift after December 31, 1920

Sec. 1.1015-2 Transfer of property in trust after December 31, 1920

Sec. 1.1015-3 Gift or transfer in trust before January 1, 1921

Sec. 1.1015-4 Transfers in part a gift and in part a sale

Sec. 1.1015-5 Increased basis for gift tax paid

Sec. 1.1016-1 Adjustments to basis; scope of section

Sec. 1.1016-2 Items properly chargeable to capital account

Sec. 1.1016-3 Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913

Sec. 1.1016-3T Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913 (temporary)

Sec. 1.1016-4 Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax

Sec. 1.1016-5 Miscellaneous adjustments to basis

Sec. 1.1016-6 Other applicable rules

Sec. 1.1016-10 Substituted basis

Sec. 1.1017-1 Basis reductions following a discharge of indebtedness

Sec. 1.1017-1T Basis reductions following a discharge of indebtedness (temporary)

Sec. 1.1018-1 Adjusted basis; exception to section 270 of the Bankruptcy Act, as amended

Sec. 1.1019-1 Property on which lessee has made improvements

Sec. 1.1020-1 Election as to amounts allowed in respect of depreciation, etc., before 1952

Sec. 1.1021-1 Sale of annuities

Common Nontaxable Exchanges

Sec. 1.1031-0 Table of contents

Sec. 1.1031(a)-1 Property held for productive use in trade or business or for investment

Sec. 1.1031(a)-2 Additional rules for exchanges of personal property

Sec. 1.1031(a)-2T Additional rules for exchanges of personal property (temporary)

Sec. 1.1031(b)-1 Receipt of other property or money in tax-free exchange

Sec. 1.1031(b)-2 Safe harbor for qualified intermediaries

Sec. 1.1031(c)-1 Nonrecognition of loss

Sec. 1.1031(d)-1 Property acquired upon a tax-free exchange

Sec. 1.1031(d)-1T Coordination of section 1060 with section 1031 (temporary)

Sec. 1.1031(d)-2 Treatment of assumption of liabilities

Sec. 1.1031(e)-1 Exchange of livestock of different sexes

Sec. 1.1031(j)-1 Exchanges of multiple properties

Sec. 1.1031(k)-1 Treatment of deferred exchanges

Sec. 1.1032-1 Disposition by a corporation of its own capital stock

Sec. 1.1032-2 Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations

Sec. 1.1032-3 Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision

Sec. 1.1033(a)-1 Involuntary conversions; nonrecognition of gain

Sec. 1.1033(a)-2 Involuntary conversion into similiar property, into money or into dissimilar property

Sec. 1.1033(a)-3 Involuntary conversion of principal residence

Sec. 1.1033(b)-1 Basis of property acquired as a result of an involuntary conversion

Sec. 1.1033(c)-1 Disposition of excess property within irrigation project deemed to be involuntary conversion

Sec. 1.1033(d)-1 Destruction or disposition of livestock because of disease

Sec. 1.1033(e)-1 Sale or exchange of livestock solely on account of drought

Sec. 1.1033(g)-1 Condemnation of real property held for productive use in trade or business or for investment

Sec. 1.1033(h)-1 Effective date

Sec. 1.1034-1 Sale or exchange of residence

Sec. 1.1035-1 Certain exchanges of insurance policies

Sec. 1.1036-1 Stock for stock of the same corporation

Sec. 1.1037-1 Certain exchanges of United States obligations

Sec. 1.1038-1 Reacquisitions of real property in satisfaction of indebtedness

Sec. 1.1038-2 Reacquisition and resale of property used as a principal residence

Sec. 1.1038-3 Election to have section 1038 apply for taxable years beginning after December 31, 1957

Sec. 1.1039-1 Certain sales of low-income housing projects

Sec. 1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporary)

Sec. 1.1041-2 Redemptions of stock

Sec. 1.1042-1T Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary)

Sec. 1.1044(a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993

Special Rules

Sec. 1.1051-1 Basis of property acquired during affiliation

Sec. 1.1052-1 Basis of property established by Revenue Act of 1932

Sec. 1.1052-2 Basis of property established by Revenue Act of 1934

Sec. 1.1052-3 Basis of property established by the Internal Revenue Code of 1939

Sec. 1.1053-1 Property acquired before March 1, 1913

Sec. 1.1054-1 Certain stock of Federal National Mortgage Association

Sec. 1.1055-1 General rule with respect to redeemable ground rents

Sec. 1.1055-2 Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent

Sec. 1.1055-3 Basis of real property held subject to liabilities under a redeemable ground rent

Sec. 1.1055-4 Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963

Sec. 1.1059(e)-1 Non-pro rata redemptions

Sec. 1.1059A-1 Limitation on taxpayer's basis or inventory cost in property imported from related persons

Sec. 1.1060-1 Special allocation rules for certain asset acquisitions

Sec. 1.1060-1T Special allocation rules for certain asset acquisitions (temporary)

Changes To Effectuate F.C.C. Policy

Sec. 1.1071-1 Gain from sale or exchange to effectuate policies of Federal Communications Commission

Sec. 1.1071-2 Nature and effect of election

Sec. 1.1071-3 Reduction of basis of property pursuant to election under section 1071

Sec. 1.1071-4 Manner of election

Exchanges In Obedience To S.E.C. Orders

Sec. 1.1081-1 Terms used

Sec. 1.1081-2 Purpose and scope of exception

Sec. 1.1081-3 Exchanges of stock or securities solely for stock or securities

Sec. 1.1081-4 Exchanges of property for property by corporations

Sec. 1.1081-5 Distribution solely of stock or securities

Sec. 1.1081-6 Transfers within system group

Sec. 1.1081-7 Sale of stock or securities received upon exchange by members of system group

Sec. 1.1081-8 Exchanges in which money or other nonexempt property is received

Sec. 1.1081-9 Requirements with respect to order of Securities and Exchange Commission

Sec. 1.1081-10 Nonapplication of other provisions of the Internal Revenue Code of 1954

Sec. 1.1081-11 Records to be kept and information to be filed with returns

Sec. 1.1082-1 Basis for determining gain or loss

Sec. 1.1082-2 Basis of property acquired upon exchanges under section 1081 (a) or (e)

Sec. 1.1082-3 Reduction of basis of property by reason of gain not recognized under section 1081(b)

Sec. 1.1082-4 Basis of property acquired by corporation under section 1081(a), 1081(b), or 1081(e) as contribution of capital or surplus, or in consideration for its own stock or securities

Sec. 1.1082-5 Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or (2)

Sec. 1.1082-6 Basis of property acquired under section 1081(d) in transactions between corporations of the same system group

Sec. 1.1083-1 Definitions

Wash Sales of Stock or Securities

Sec. 1.1091-1 Losses from wash sales of stock or securities

Sec. 1.1091-2 Basis of stock or securities acquired in 'wash sales'

Sec. 1.1092(b)-1T Coordination of loss deferral rules and wash sale rules (temporary)

Sec. 1.1092(b)-2T Treatment of holding periods and losses with respect to straddle positions (temporary)

Sec. 1.1092(b)-3T Mixed straddles; straddle-by-straddle identification under section 1092(b)(2)(A)(i)(I) (temporary)

Sec. 1.1092(b)-4T Mixed straddles; mixed straddle account (temporary)

Sec. 1.1092(b)-5T Definitions (temporary)

Sec. 1.1092(c)-1 Qualified covered calls

Sec. 1.1092(c)-2 Equity options with flexible terms

Sec. 1.1092(c)-3 Qualifying over-the-counter options

Sec. 1.1092(c)-4 Definitions

Sec. 1.1092(d)-1 Definitions and special rules

Sec. 1.1092(d)-2 Personal property

Sec. 1.1201-1 Alternative tax

Sec. 1.1202-0 Table of contents

Sec. 1.1202-1 Deduction for capital gains

Sec. 1.1202-2 Qualified small business stock; effect of redemptions

Treatment of Capital Losses

Sec. 1.1211-1 Limitation on capital losses

Sec. 1.1212-1 Capital loss carryovers and carrybacks

General Rules for Determining Capital Gains and Losses

Sec. 1.1221-1 Meaning of terms

Sec. 1.1221-2 Hedging transactions

Sec. 1.1222-1 Other terms relating to capital gains and losses

Sec. 1.1223-1 Determination of period for which capital assets are held

Sec. 1.1223-3 Rules relating to the holding periods of partnership interests

Special Rules for Determining Capital Gains and Losses

Sec. 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business

Sec. 1.1231-2 Livestock held for draft, breeding, dairy, or sporting purposes

Sec. 1.1232-1 Bonds and other evidences of indebtedness; scope of section

Sec. 1.1232-2 Retirement

Sec. 1.1232-3 Gain upon sale or exchange of obligations issued at a discount after December 31, 1954

Sec. 1.1232-3A Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969

Sec. 1.1232-4 Obligations with excess coupons detached

Sec. 1.1233-1 Gains and losses from short sales

Sec. 1.1233-2 Hedging transactions

Sec. 1.1234-1 Options to buy or sell

Sec. 1.1234-2 Special rule for grantors of straddles applicable to certain options granted on or before September 1, 1976

Sec. 1.1234-3 Special rules for the treatment of grantors of certain options granted after September 1, 1976

Sec. 1.1234-4 Hedging transactions

Sec. 1.1235-1 Sale or exchange of patents

Sec. 1.1235-2 Definition of terms

Sec. 1.1236-1 Dealers in securities

Sec. 1.1237-1 Real property subdivided for sale

Sec. 1.1238-1 Amortization in excess of depreciation

Sec. 1.1239-1 Gain from sale or exchange of depreciable property between certain related taxpayers after October 4, 1976

Sec. 1.1239-2 Gain from sale or exchange of depreciable property between certain related taxpayers on or before October 4, 1976

Sec. 1.1240-1 Capital gains treatment of certain termination payments

Sec. 1.1241-1 Cancellation of lease or distributor's agreement

Sec. 1.1242-1 Losses on small business investment company stock

Sec. 1.1243-1 Loss of small business investment company

Sec. 1.1244(a)-1 Loss on small business stock treated as ordinary loss

Sec. 1.1244(b)-1 Annual limitation

Sec. 1.1244(c)-1 Section 1244 stock defined

Sec. 1.1244(c)-2 Small business corporation defined

Sec. 1.1244(d)-1 Contributions of property having basis in excess of value

Sec. 1.1244(d)-2 Increases in basis of section 1244 stock

Sec. 1.1244(d)-3 Stock dividend, recapitalizations, changes in name, etc

Sec. 1.1244(d)-4 Net operating loss deduction

Sec. 1.1244(e)-1 Records to be kept

Sec. 1.1245-1 General rule for treatment of gain from dispositions of certain depreciable property

Sec. 1.1245-2 Definition of recomputed basis

Sec. 1.1245-3 Definition of section 1245 property

Sec. 1.1245-4 Exceptions and limitations

Sec. 1.1245-5 Adjustments to basis

Sec. 1.1245-6 Relation of section 1245 to other sections

Sec. 1.1247-1 Election by foreign investment companies to distribute income currently

Sec. 1.1247-2 Computation and distribution of taxable income

Sec. 1.1247-3 Treatment of capital gains

Sec. 1.1247-4 Election by foreign investment company with respect to foreign tax credit

Sec. 1.1247-5 Information and recordkeeping requirements

Sec. 1.1248-1 Treatment of gain from certain sales or exchanges of stock in certain foreign corporations

Sec. 1.1248-2 Earnings and profits attributable to a block of stock in simple cases

Sec. 1.1248-3 Earnings and profits attributable to stock in complex cases

Sec. 1.1248-4 Limitation on tax applicable to individuals

Sec. 1.1248-5 Stock ownership requirements for less developed country corporations

Sec. 1.1248-6 Sale or exchange of stock in certain domestic corporations

Sec. 1.1248-7 Taxpayer to establish earnings and profits and foreign taxes

Sec. 1.1249-1 Gain from certain sales or exchanges of patents, etc., to foreign corporations

Sec. 1.1250-1 Gain from dispositions of certain depreciable realty

Sec. 1.1250-2 Additional depreciation defined

Sec. 1.1250-3 Exceptions and limitations

Sec. 1.1250-4 Holding period

Sec. 1.1250-5 Property with two or more elements

Sec. 1.1251-1 General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income

Sec. 1.1251-2 Excess deductions account

Sec. 1.1251-3 Definitions relating to section 1251

Sec. 1.1251-4 Exceptions and limitations

Sec. 1.1252-1 General rule for treatment of gain from disposition of farm land

Sec. 1.1252-2 Special rules

Sec. 1.1254-0 Table of contents for section 1254 recapture rules

Sec. 1.1254-1 Treatment of gain from disposition of natural resource recapture property

Sec. 1.1254-2 Exceptions and limitations

Sec. 1.1254-3 Section 1254 costs immediately after certain acquisitions

Sec. 1.1254-4 Special rules for S corporations and their shareholders

Sec. 1.1254-5 Special rules for partnerships and their partners

Sec. 1.1254-6 Effective date of regulations

Sec. 1.1256(e)-1 Identification of hedging transactions

Sec. 1.1258-1 Netting rule for certain conversion transactions

Sec. 1.1271-0 Original issue discount; effective date; table of contents

Sec. 1.1271-1 Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments

Sec. 1.1272-1 Current inclusion of OID in income

Sec. 1.1272-2 Treatment of debt instruments purchased at a premium

Sec. 1.1272-3 Election by a holder to treat all interest on a debt instrument as OID

Sec. 1.1273-1 Definition of OID

Sec. 1.1273-2 Determination of issue price and issue date

Sec. 1.1274-1 Debt instruments to which section 1274 applies

Sec. 1.1274-2 Issue price of debt instruments to which section 1274 applies

Sec. 1.1274-3 Potentially abusive situations defined

Sec. 1.1274-4 Test rate

Sec. 1.1274-5 Assumptions

Sec. 1.1274A-1 Special rules for certain transactions where stated principal amount does not exceed $2,800,000

Sec. 1.1275-1 Definitions

Sec. 1.1275-2 Special rules relating to debt instruments

Sec. 1.1275-3 OID information reporting requirements

Sec. 1.1275-4 Contingent payment debt instruments

Sec. 1.1275-5 Variable rate debt instruments

Sec. 1.1275-6 Integration of qualifying debt instruments

Sec. 1.1275-7 Inflation-indexed debt instruments

Sec. 1.1286-1 Tax treatment of certain stripped bonds and stripped coupons

Sec. 1.1286-2 Stripped inflation-indexed debt instruments

Sec. 1.1287-1 Denial of capital gains treatment for gains on registration-required obligations not in registered form

Sec. 1.1291-0 Treatment of shareholders of certain passive foreign investment companies; table of contents

Sec. 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs

Sec. 1.1291-9 Deemed dividend election

Sec. 1.1291-10 Deemed sale election

Sec. 1.1293-0 Table of contents

Sec. 1.1293-1 Current taxation of income from qualified electing funds

Sec. 1.1294-0 Table of contents

Sec. 1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary)

Sec. 1.1295-0 Table of contents

Sec. 1.1295-1 Qualified electing funds

Sec. 1.1295-3 Retroactive elections

Sec. 1.1296-1 Mark to market election for marketable stock

Sec. 1.1296-2 Definition of marketable stock

Sec. 1.1297-0 Table of contents

Sec. 1.1297-3T Deemed sale election by a United States person that is a shareholder of a passive foreign investment company (temporary)

Income Averaging

Sec. 1.1301-1 Averaging of farm income

Readjustment of Tax Between Years and Special Limitations

Sec. 1.1311(a)-1 Introduction

Sec. 1.1311(a)-2 Purpose and scope of section 1311

Sec. 1.1311(b)-1 Maintenance of an inconsistent position

Sec. 1.1311(b)-2 Correction not barred at time of erroneous action

Sec. 1.1311(b)-3 Existence of relationship in case of adjustment by way of deficiency assessment

Sec. 1.1312-1 Double inclusion of an item of gross income

Sec. 1.1312-2 Double allowance of a deduction or credit

Sec. 1.1312-3 Double exclusion of an item of gross income

Sec. 1.1312-4 Double disallowance of a deduction or credit

Sec. 1.1312-5 Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs

Sec. 1.1312-6 Correlative deductions and credits for certain related corporations

Sec. 1.1312-7 Basis of property after erroneous treatment of a prior transaction

Sec. 1.1312-8 Law applicable in determination of error

Sec. 1.1313(a)-1 Decision by Tax Court or other court as a determination

Sec. 1.1313(a)-2 Closing agreement as a determination

Sec. 1.1313(a)-3 Final disposition of claim for refund as a determination

Sec. 1.1313(a)-4 Agreement pursuant to section 1313(a)(4) as a determination

Sec. 1.1313(c)-1 Related taxpayer

Sec. 1.1314(a)-1 Ascertainment of amount of adjustment in year of error

Sec. 1.1314(a)-2 Adjustment to other barred taxable years

Sec. 1.1314(b)-1 Method of adjustment

Sec. 1.1314(c)-1 Adjustment unaffected by other items

Involuntary Liquidation and Replacement of Lifo Inventories

Sec. 1.1321-1 Involuntary liquidation of lifo inventories

Sec. 1.1321-2 Liquidation and replacement of lifo inventories by acquiring corporations

War Loss Recoveries

Sec. 1.1331-1 Recoveries in respect of war losses

Sec. 1.1332-1 Inclusion in gross income of war loss recoveries

Sec. 1.1333-1 Tax adjustment measured by prior benefits

Sec. 1.1334-1 Restoration of value of investments

Sec. 1.1335-1 Elective method; time and manner of making election and effect thereof

Sec. 1.1336-1 Basis of recovered property

Sec. 1.1337-1 Determination of tax benefits from allowable deductions

Claim of Right

Sec. 1.1341-1 Restoration of amounts received or accrued under claim of right

Sec. 1.1342-1 Computation of tax where taxpayer recovers substantial amount held by another under claim of right; effective date

Other Limitations

Sec. 1.1346-1 Recovery of unconstitutional taxes

Sec. 1.1347-1 Tax on certain amounts received from the United States

Sec. 1.1348-1 Fifty-percent maximum tax on earned income

Sec. 1.1348-2 Computation of the fifty-percent maximum tax on earned income

Sec. 1.1348-3 Definitions

Small Business Corporations and Their Shareholders

Sec. 1.1361-0 Table of contents

Sec. 1.1361-1 S corporation defined

Sec. 1.1361-2 Definitions relating to S corporation subsidiaries

Sec. 1.1361-3 QSub election

Sec. 1.1361-4 Effect of QSub election

Sec. 1.1361-5 Termination of QSub election

Sec. 1.1361-6 Effective date

Sec. 1.1362-0 Table of contents

Sec. 1.1362-1 Election to be an S corporation

Sec. 1.1362-2 Termination of election

Sec. 1.1362-3 Treatment of S termination year

Sec. 1.1362-4 Inadvertent terminations

Sec. 1.1362-5 Election after termination

Sec. 1.1362-6 Elections and consents

Sec. 1.1362-7 Effective dates

Sec. 1.1362-8 Dividends received from affiliated subsidiaries

Sec. 1.1363-1 Effect of election on corporation

Sec. 1.1363-2 Recapture of LIFO benefits

Sec. 1.1366-0 Table of contents

Sec. 1.1366-1 Shareholder's share of items of an S corporation

Sec. 1.1366-2 Limitations on deduction of passthrough items of an S corporation to its shareholders

Sec. 1.1366-3 Treatment of family groups

Sec. 1.1366-4 Special rules limiting the passthrough of certain items of an S corporation to its shareholders

Sec. 1.1366-5 Effective date

Sec. 1.1367-0 Table of contents

Sec. 1.1367-1 Adjustments to basis of shareholder's stock in an S corporation

Sec. 1.1367-2 Adjustments to basis of indebtedness to shareholder

Sec. 1.1367-3 Effective date and transition rule

Sec. 1.1368-0 Table of contents

Sec. 1.1368-1 Distributions by S corporations

Sec. 1.1368-1T Distributions by S corporations (temporary)

Sec. 1.1368-2 Accumulated adjustments account (AAA)

Sec. 1.1368-3 Examples

Sec. 1.1368-4 Effective date and transition rule

Sec. 1.1374-0 Table of contents

Sec. 1.1374-1 General rules and definitions

Sec. 1.1374-2 Net recognized built-in gain

Sec. 1.1374-3 Net unrealized built-in gain

Sec. 1.1374-4 Recognized built-in gain or loss

Sec. 1.1374-5 Loss carryforwards

Sec. 1.1374-6 Credits and credit carryforwards

Sec. 1.1374-7 Inventory

Sec. 1.1374-8 Section 1374(d)(8) transactions

Sec. 1.1374-8T 1374(d)( 8) transactions (temporary)

Sec. 1.1374-9 Anti-stuffing rule

Sec. 1.1374-10 Effective date and additional rules

Sec. 1.1374-10T Effective date and additional rules (temporary)

Sec. 1.1375-1 Tax imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of gross receipts

Sec. 1.1377-0 Table of contents

Sec. 1.1377-1 Pro rata share

Sec. 1.1377-1T Pro rata share (temporary)

Sec. 1.1377-2 Post-termination transition period

Sec. 1.1377-3 Effective dates

Sec. 1.1378-1 Taxable year of S corporation

Section 1374 Before the Tax Reform Act of 1986

Sec. 1.1374-1A Tax imposed on certain capital gains

Cooperatives and Their Patrons

Sec. 1.1381-1 Organizations to which part applies

Sec. 1.1381-2 Tax on certain farmers' cooperatives

Sec. 1.1382-1 Taxable income of cooperatives; gross income

Sec. 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends

Sec. 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives

Sec. 1.1382-4 Taxable income of cooperatives; payment period for each taxable year

Sec. 1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements

Sec. 1.1382-6 Taxable income of cooperatives; treatment of earnings received after patronage occurred

Sec. 1.1382-7 Special rules applicable to cooperative associations exempt from tax before January 1, 1952

Sec. 1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of allocation

Tax Treatment by Patrons of Patronage Dividends

Sec. 1.1385-1 Amounts includible in patron's gross income

Definitions; Special Rules

Sec. 1.1388-1 Definitions and special rules

Sec. 1.1394-0 Table of contents

Sec. 1.1394-1 Enterprise zone facility bonds

Empowerment Zone Employment Credit

Sec. 1.1396-1 Qualified zone employees

Sec. 1.1397E-1 Qualified zone academy bonds

Rules Relating to Individuals' Title 11 Cases

Sec. 1.1398-1 Treatment of passive activity losses and passive activity credits in individuals' title 11 cases

Sec. 1.1398-2 Treatment of section 465 losses in individuals' title 11 cases

Sec. 1.1398-3 Treatment of section 121 exclusion in individuals' title 11 cases

Sec. 1.1400L(b)-1T Additional first year depreciation deduction for qualified New York Liberty Zone property (temporary)