Treasury Regulations, Subchapter A, Part 1, Sections 1.1401-1.1550 - Index

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TAX ON SELF-EMPLOYMENT INCOME

Sec. 1.1401-1 Tax on self-employment income

Sec. 1.1402(a)-1 Definition of net earnings from self-employment

Sec. 1.1402(a)-2 Computation of net earnings from self-employment

Sec. 1.1402(a)-3 Special rules for computing net earnings from self-employment

Sec. 1.1402(a)-4 Rentals from real estate

Sec. 1.1402(a)-5 Dividends and interest

Sec. 1.1402(a)-6 Gain or loss from disposition of property

Sec. 1.1402(a)-7 Net operating loss deduction

Sec. 1.1402(a)-8 Community income

Sec. 1.1402(a)-9 Puerto Rico

Sec. 1.1402(a)-10 Personal exemption deduction

Sec. 1.1402(a)-11 Ministers and members of religious orders

Sec. 1.1402(a)-12 Continental shelf and certain possessions of the United States

Sec. 1.1402(a)-12T Continental shelf and certain possessions of the United States (temporary)

Sec. 1.1402(a)-13 Income from agricultural activity

Sec. 1.1402(a)-14 Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956

Sec. 1.1402(a)-15 Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956

Sec. 1.1402(a)-16 Exercise of option

Sec. 1.1402(a)-17 Retirement payments to retired partners

Sec. 1.1402(a)-18 Split-dollar life insurance arrangements

Sec. 1.1402(b)-1 Self-employment income

Sec. 1.1402(c)-1 Trade or business

Sec. 1.1402(c)-2 Public office

Sec. 1.1402(c)-3 Employees

Sec. 1.1402(c)-4 Individuals under Railroad Retirement System

Sec. 1.1402(c)-5 Ministers and members of religious orders

Sec. 1.1402(c)-6 Members of certain professions

Sec. 1.1402(c)-7 Members of religious groups opposed to insurance

Sec. 1.1402(d)-1 Employee and wages

Sec. 1.1402(e)-1A Application of regulations under section 1402(e)

Sec. 1.1402(e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax

Sec. 1.1402(e)-3A Time limitation for filing application for exemption

Sec. 1.1402(e)-4A Period for which exemption is effective

Sec. 1.1402(e)-5A Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners

Sec. 1.1402(e)(1)-1 Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage

Sec. 1.1402(e)(2)-1 Time limitation for filing waiver certificate

Sec. 1.1402(e)(3)-1 Effective date of waiver certificate

Sec. 1.1402(e)(4)-1 Treatment of certain remuneration paid in 1955 and 1956 as wages

Sec. 1.1402(e)(5)-1 Optional provision for certain certificates filed before April 15, 1962

Sec. 1.1402(e)(5)-2 Optional provisions for certain certificates filed on or before April 17, 1967

Sec. 1.1402(e)(6)-1 Certificates filed by fiduciaries or survivors on or before April 15, 1962

Sec. 1.1402(f)-1 Computation of partner's net earnings from self-employment for taxable year which ends as result of his death

Sec. 1.1402(g)-1 Treatment of certain remuneration erroneously reported as net earnings from self-employment

Sec. 1.1402(h)-1 Members of certain religious groups opposed to insurance

Sec. 1.1403-1 Cross references

Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds

Sec. 1.1441-0 Outline of regulation provisions for section 1441

Sec. 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons

Sec. 1.1441-2 Amounts subject to withholding

Sec. 1.1441-3 Determination of amounts to be withheld

Sec. 1.1441-4 Exemptions from withholding for certain effectively connected income and other amounts

Sec. 1.1441-5 Withholding on payments to partnerships, trusts, and estates

Sec. 1.1441-6 Claim of reduced withholding under an income tax treaty

Sec. 1.1441-7 General provisions relating to withholding agents

Sec. 1.1441-8 Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements

Sec. 1.1441-9 Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations

Sec. 1.1441-10 Withholding agents with respect to fast-pay arrangements

Sec. 1.1442-1 Withholding of tax on foreign corporations

Sec. 1.1442-2 Exemption under a tax treaty

Sec. 1.1442-3 Tax exempt income of a foreign tax-exempt corporations

Sec. 1.1443-1 Foreign tax-exempt organizations

Sec. 1.1445-1 Withholding on dispositions of U.S. real property interests by foreign persons: In general

Sec. 1.1445-2 Situations in which withholding is not required under section 1445(a)

Sec. 1.1445-3 Adjustments to amount required to be withheld pursuant to withholding certificate

Sec. 1.1445-4 Liability of agents

Sec. 1.1445-5 Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates

Sec. 1.1445-6 Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e)

Sec. 1.1445-7 Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation

Sec. 1.1445-8 Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs)

Sec. 1.1445-10T Special rule for Foreign governments (temporary)

Sec. 1.1445-11T Special rules requiring withholding under Sec. .1445 - 5 (temporary)

TAX-FREE COVENANT BONDS

Sec. 1.1451-1 Tax-free covenant bonds issued before January 1, 1934

Sec. 1.1451-2 Exemptions from withholding under section 1451

APPLICATION OF WITHHOLDING PROVISIONS

Sec. 1.1461-1 Payment and returns of tax withheld

Sec. 1.1461-2 Adjustments for overwithholding or underwithholding of tax

Sec. 1.1462-1 Withheld tax as credit to recipient of income

Sec. 1.1463-1 Tax paid by recipient of income

Sec. 1.1464-1 Refunds or credits

Rules Applicable to Recovery of Excessive Profits on Government Contracts

Sec. 1.1471-1 Recovery of excessive profits on government contracts

MITIGATION OF EFFECT OF RENEGOTIATION OF GOVERNMENT CONTRACTS

Sec. 1.1481-1 (Reserved)

Tax on Transfers To Avoid Income Tax

Sec. 1.1491-1 Imposition of tax

Sec. 1.1492-1 Nontaxable transfers

Sec. 1.1493-1 Definition of foreign trust

Sec. 1.1494-1 Returns; payment and collection of tax

Sec. 1.1494-2 Effective date

Consolidated Returns

Consolidated Return Regulations

Sec. 1.1502-0 Effective dates

Sec. 1.1502-1 Definitions

Consolidated Tax Liability

Sec. 1.1502-2 Computation of tax liability

Sec. 1.1502-3 Consolidated tax credits

Sec. 1.1502-4 Consolidated foreign tax credit

Sec. 1.1502-5 Estimated tax

Sec. 1.1502-6 Liability for tax

Sec. 1.1502-9 Consolidated overall foreign losses and separate limitation losses

Computation of Consolidated Taxable Income

Sec. 1.1502-11 Consolidated taxable income

Computation of Separate Taxable Income

Sec. 1.1502-12 Separate taxable income

Sec. 1.1502-13 Intercompany transactions

Sec. 1.1502-15 SRLY limitation on built-in losses

Sec. 1.1502-16 Mine exploration expenditures

Sec. 1.1502-17 Methods of accounting

Sec. 1.1502-18 Inventory adjustment

Sec. 1.1502-19 Excess loss accounts

Sec. 1.1502-20 Disposition or deconsolidation of subsidiary stock

Sec. 1.1502-20T Disposition or deconsolidation of subsidiary stock (temporary)

Computation of Consolidated Items

Sec. 1.1502-21 Net operating losses

Sec. 1.1502-21T Net operating losses (temporary)

Sec. 1.1502-22 Consolidated capital gain and loss

Sec. 1.1502-23 Consolidated net section 1231 gain or loss

Sec. 1.1502-24 Consolidated charitable contributions deduction

Sec. 1.1502-26 Consolidated dividends received deduction

Sec. 1.1502-27 Consolidated section 247 deduction

Sec. 1.1502-28 Consolidated section 108

Basis, Stock Ownership, and Earnings and Profits Rules

Sec. 1.1502-30 Stock basis after certain triangular reorganizations

Sec. 1.1502-31 Stock basis after a group structure change

Sec. 1.1502-32 Investment adjustments

Sec. 1.1502-32T Investment adjustments (temporary)

Sec. 1.1502-33 Earnings and profits

Sec. 1.1502-34 Special aggregate stock ownership rules

Sec. 1.1502-35T Transfers of subsidiary member stock and deconsolidations of subsidiary members (temporary)

Special Taxes and Taxpayers

Sec. 1.1502-42 Mutual savings banks, etc

Sec. 1.1502-43 Consolidated accumulated earnings tax

Sec. 1.1502-44 Percentage depletion for independent producers and royalty owners

Sec. 1.1502-47 Consolidated returns by life- nonlife groups

Sec. 1.1502-55 Computation of alternative minimum tax of consolidated groups

Administrative Provisions and Other Rules

Sec. 1.1502-75 Filing of consolidated returns

Sec. 1.1502-75T Filing of consolidated returns (temporary)

Sec. 1.1502-76 Taxable year of members of group

Sec. 1.1502-77 Agent for the group

Sec. 1.1502-78 Tentative carryback adjustments

Sec. 1.1502-79 Separate return years

Sec. 1.1502-80 Applicability of other provisions of law

Sec. 1.1502-80T Applicability of other provisions of law (temporary)

Sec. 1.1502-81T Alaska Native Corporations

Sec. 1.1502-90 Table of contents

Sec. 1.1502-91 Application of section 382 with respect to a consolidated group

Sec. 1.1502-92 Ownership change of a loss group or a loss subgroup

Sec. 1.1502-93 Consolidated section 382 limitation (or subgroup section 382 limitation)

Sec. 1.1502-94 Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group

Sec. 1.1502-95 Rules on ceasing to be a member of a consolidated group (or loss subgroup)

Sec. 1.1502-96 Miscellaneous rules

Sec. 1.1502-97 Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. (Reserved)

Sec. 1.1502-98 Coordination with section 383

Sec. 1.1502-99 Effective dates

Sec. 1.1502-100 Corporations exempt from tax

Sec. 1.1503-1 Computation and payment of tax

Sec. 1.1503-2 Dual consolidated loss

Sec. 1.1503-2T Dual consolidated loss (temporary)

Sec. 1.1504-0 Outline of provisions

Sec. 1.1504-1 Definitions

Sec. 1.1504-2--1.1504-3 (Reserved)

Sec. 1.1504-4 Treatment of warrants, options, convertible obligations, and other similar interests

Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999

Sec. 1.1502-9A Application of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999

Regulations Applicable to Taxable Years Before January 1, 1997

Sec. 1.1502-15A Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997

Sec. 1.1502-21A Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997

Sec. 1.1502-22A Consolidated net capital gain or loss generally applicable for consolidated return years beginning before January 1, 1997

Sec. 1.1502-23A Consolidated net section 1231 gain or loss generally applicable for consolidated return years beginning before January 1, 1997

Sec. 1.1502-41A Determination of consolidated net long-term capital gain and consolidated net short-term capital loss generally applicable for consolidated return years beginning before January 1, 1997

REGULATIONS APPLICABLE TO TAXABLE YEARS BEGINNING BEFORE JUNE 28, 2002

Sec. 1.1502-77A Common parent agent for subsidiaries applicable for consolidated return years beginning before June 28, 2002

REGULATIONS APPLICABLE TO TAXABLE YEARS BEFORE JANUARY 1, 1997

Sec. 1.1502-79A Separate return years generally applicable for consolidated return years beginning before January 1, 1997

Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999

Sec. 1.1502-90A Table of contents

Sec. 1.1502-91A Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999

Sec. 1.1502-92A Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999

Sec. 1.1502-93A Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999

Sec. 1.1502-94A Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999

Sec. 1.1502-95A Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999

Sec. 1.1502-96A Miscellaneous rules generally applicable for testing dates before June 25, 1999

Sec. 1.1502-97A Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. (Reserved)

Sec. 1.1502-98A Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999

Sec. 1.1502-99A Effective dates

DUAL CONSOLIDATED LOSSES INCURRED IN TAXABLE YEARS BEGINNING BEFORE OCTOBER 1, 1992

Sec. 1.1503-2A Dual consolidated loss

Sec. 1.1504-1.1550 (Reserved)