Treasury Regulations, Subchapter A, Part 1, Sections 1.1551-1-End - Index

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Sec. 1.1551-1 Disallowance of surtax exemption and accumulated earnings credit

Sec. 1.1552-1 Earnings and profits

Certain Controlled Corporations

Sec. 1.1561-0 Effective date

Sec. 1.1561-1 Limitations on certain multiple tax benefits in the case of certain controlled corporations

Sec. 1.1561-2 Determination of amount of tax benefits

Sec. 1.1561-3 Apportionment of surtax exemption

Sec. 1.1562-0 Effective date

Sec. 1.1562-1 Privilege of controlled group to elect multiple surtax exemptions

Sec. 1.1562-2 Termination of election

Sec. 1.1562-3 Consents to election and termination

Sec. 1.1562-4 Election after termination

Sec. 1.1562-5 Continuing and successor controlled groups

Sec. 1.1562-6 Election for short taxable years

Sec. 1.1562-7 Extension of statutory periods of limitation

Sec. 1.1563-1 Definition of controlled group of corporations and component members

Sec. 1.1563-2 Excluded stock

Sec. 1.1563-3 Rules for determining stock ownership

Sec. 1.1563-4 Franchised corporations

Sec. 1.1564-1 Limitations on additional benefits for members of controlled groups

INFORMATION AND RETURNS

Records, Statements, and Special Returns

Sec. 1.6001-1 Records

Sec. 1.6001-2 Returns

tax returns or statements

Sec. 1.6011-1 General requirement of return, statement, or list

Sec. 1.6011-2 Returns, etc., of DISC's and former DISC's

Sec. 1.6011-3 Requirement of statement from payees of certain gambling winnings

Sec. 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers

Sec. 1.6011-5T Required use of magnetic media for corporate income tax returns (temporary)

Sec. 1.6012-1 Individuals required to make returns of income

Sec. 1.6012-2 Corporations required to make returns of income

Sec. 1.6012-3 Returns by fiduciaries

Sec. 1.6012-4 Miscellaneous returns

Sec. 1.6012-5 Composite return in lieu of specified form

Sec. 1.6012-6 Returns by political organizations

Sec. 1.6013-1 Joint returns

Sec. 1.6013-2 Joint return after filing separate return

Sec. 1.6013-3 Treatment of joint return after death of either spouse

Sec. 1.6013-4 Applicable rules

Sec. 1.6013-6 Election to treat nonresident alien individual as resident of the United States

Sec. 1.6013-7 Joint return for year in which nonresident alien becomes resident of the United States

Sec. 1.6014-1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970

Sec. 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969

Sec. 1.6015-0 Table of contents

Sec. 1.6015-1 Relief from joint and several liability on a joint return

Sec. 1.6015-2 Relief from liability applicable to all qualifying joint filers

Sec. 1.6015-3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household

Sec. 1.6015-4 Equitable relief

Sec. 1.6015-5 Time and manner for requesting relief

Sec. 1.6015-6 Nonrequesting spouse's notice and opportunity to participate in administrative proceedings

Sec. 1.6015-7 Tax Court review

Sec. 1.6015-8 Applicable liabilities

Sec. 1.6015-9 Effective date

Sec. 1.6015(a)-1 Declaration of estimated income tax by individuals

Sec. 1.6015(b)-1 Joint declaration by husband and wife

Sec. 1.6015(c)-1 Definition of estimated tax

Sec. 1.6015(d)-1 Contents of declaration of estimated tax

Sec. 1.6015(e)-1 Amendment of declaration

Sec. 1.6015(f)-1 Return as declaration or amendment

Sec. 1.6015(g)-1 Short taxable years of individuals

Sec. 1.6015(h)-1 Estates and trusts

Sec. 1.6015(i)-1 Nonresident alien individuals

Sec. 1.6015(j)-1 Applicability

Sec. 1.6016-1 Declarations of estimated income tax by corporations

Sec. 1.6016-2 Contents of declaration of estimated tax

Sec. 1.6016-3 Amendment of declaration

Sec. 1.6016-4 Short taxable year

Sec. 1.6017-1 Self-employment tax returns

information returns

Sec. 1.6031(a)-1 Return of partnership income

Sec. 1.6031(b)-1T Statements to partners (temporary)

Sec. 1.6031(b)-2T REMIC reporting requirements (temporary). (Reserved)

Sec. 1.6031(c)-1T Nominee reporting of partnership information (temporary)

Sec. 1.6031(c)-2T Nominee reporting of REMIC information (temporary). (Reserved)

Sec. 1.6032-1 Returns of banks with respect to common trust funds

Sec. 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970

Sec. 1.6033-2 Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by certain nonexempt organizations (taxable years beginning after December 31, 1980)

Sec. 1.6033-3 Additional provisions relating to private foundations

Sec. 1.6033-4T Required use of magnetic media for returns by organizations required to file returns under section 6033 (temporary)

Sec. 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)

Sec. 1.6035-1 Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning after September 3, 1982

Sec. 1.6035-2 Returns of U.S. officers and directors of foreign personal holding companies for taxable years beginning before September 4, 1982

Sec. 1.6035-3 Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982

Sec. 1.6036-1 Notice of qualification as executor or receiver

Sec. 1.6037-1 Return of electing small business corporation

Sec. 1.6037-2T Required use of magnetic media for income tax returns of electing small business corporations (temporary)

Sec. 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963

Sec. 1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations beginning after December 31, 1962

Sec. 1.6038-2T Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations (temporary)

Sec. 1.6038-3 Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs)

Sec. 1.6038A-0 Table of contents

Sec. 1.6038A-1 General requirements and definitions

Sec. 1.6038A-2 Requirement of return

Sec. 1.6038A-3 Record maintenance

Sec. 1.6038A-4 Monetary penalty

Sec. 1.6038A-5 Authorization of agent

Sec. 1.6038A-6 Failure to furnish information

Sec. 1.6038A-7 Noncompliance

Sec. 1.6038B-1 Reporting of certain transfers to foreign corporations

Sec. 1.6038B-1T Reporting of certain transactions to foreign corporations (temporary)

Sec. 1.6038B-2 Reporting of certain transfers to foreign partnerships

Sec. 1.6039-1 Statements to persons with respect to whom information is furnished

Sec. 1.6041-1 Return of information as to payments of $600 or more

Sec. 1.6041-2 Return of information as to payments to employees

Sec. 1.6041-3 Payments for which no return of information is required under section 6041

Sec. 1.6041-4 Foreign-related items and other exceptions

Sec. 1.6041-5 Information as to actual owner

Sec. 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing

Sec. 1.6041-7 Magnetic media requirement

Sec. 1.6041-8 Cross-reference to penalties

Sec. 1.6041A-1 Returns regarding payments of remuneration for services and certain direct sales

Sec. 1.6042-1 Return of information as to dividends paid in calendar years before 1963

Sec. 1.6042-2 Returns of information as to dividends paid

Sec. 1.6042-3 Dividends subject to reporting

Sec. 1.6042-4 Statements to recipients of dividend payments

Sec. 1.6043-1 Return regarding corporate dissolution or liquidation

Sec. 1.6043-2 Return of information respecting distributions in liquidation

Sec. 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a)

Sec. 1.6043-4T Information returns relating to certain acquisitions of control and changes in capital structure (temporary)

Sec. 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963

Sec. 1.6044-2 Returns of information as to payments of patronage dividends

Sec. 1.6044-3 Amounts subject to reporting

Sec. 1.6044-4 Exemption for certain consumer cooperatives

Sec. 1.6044-5 Statements to recipients of patronage dividends

Sec. 1.6045-1 Returns of information of brokers and barter exchanges

Sec. 1.6045-1T Returns of information of brokers and barter exchanges (temporary)

Sec. 1.6045-2 Furnishing statement required with respect to certain substitute payments

Sec. 1.6045-2T Furnishing statement required with respect to certain substitute payments (temporary)

Sec. 1.6045-3T Information reporting for an acquisition of control or a substantial change in capital structure (temporary)

Sec. 1.6045-4 Information reporting on real estate transactions with dates of closing on or after January 1, 1991

Sec. 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

Sec. 1.6046-1T Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock (temporary)

Sec. 1.6046A-1 Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially

Sec. 1.6046-2 Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963

Sec. 1.6046-3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960

Sec. 1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee

Sec. 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983

Sec. 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983

Sec. 1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983

Sec. 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982

Sec. 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982

Sec. 1.6049-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary)

Sec. 1.6049-6 Statements to recipients of interest payments and holders of obligations for attributed original issue discount

Sec. 1.6049-7 Returns of information with respect to REMIC regular interests and collateralized debt obligations

Sec. 1.6049-7T Market discount fraction reported with other financial information with respect to REMICs and collateralized debt obligations (temporary)

Sec. 1.6049-8 Interest and original issue discount paid to residents of Canada

Sec. 1.6050A-1 Reporting requirements of certain fishing boat operators

Sec. 1.6050B-1 Information returns by person making unemployment compensation payments

Sec. 1.6050D-1 Information returns relating to energy grants and financing

Sec. 1.6050E-1 Reporting of State and local income tax refunds

Sec. 1.6050H-0 Table of contents

Sec. 1.6050H-1 Information reporting of mortgage interest received in a trade or business from an individual

Sec. 1.6050H-1T Information reporting of mortgage interest received in a trade or business from individuals after 1985 and before 1988 (temporary)

Sec. 1.6050H-2 Time, form, and manner of reporting interest received on qualified mortgage

Sec. 1.6050I-0 Table of contents

Sec. 1.6050I-1 Returns relating to cash in excess of $10,000 received in a trade or business

Sec. 1.6050I-2 Returns relating to cash in excess of $10,000 received as bail by court clerks

Sec. 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary)

Sec. 1.6050K-1 Returns relating to sales or exchanges of certain partnership interests

Sec. 1.6050L-1 Information return by donees relating to certain dispositions of donated property

Sec. 1.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies

Sec. 1.6050N-1 Statements to recipients of royalties paid after December 31, 1986

Sec. 1.6050P-0 Table of contents

Sec. 1.6050P-1 Information reporting for discharges of indebtedness by certain entities

Sec. 1.6050P-2 Organization a significant trade or business of which is the lending of money

Sec. 1.6050S-0 Table of contents

Sec. 1.6050S-1 Information reporting for qualified tuition and related expenses

Sec. 1.6050S-2 Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses

Sec. 1.6050S-3 Information reporting for payments of interest on qualified education loans

Sec. 1.6050S-4 Information reporting for payments of interest on qualified education loans

Sec. 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance

Sec. 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance

Sec. 1.6060-1 Reporting requirements for income tax return preparers

signing and verifying of returns and other documents

Sec. 1.6061-1 Signing of returns and other documents by individuals

Sec. 1.6062-1 Signing of returns, statements, and other documents made by corporations

Sec. 1.6063-1 Signing of returns, statements, and other documents made by partnerships

Sec. 1.6065-1 Verification of returns

time for filing returns and other documents

Sec. 1.6071-1 Time for filing returns and other documents

Sec. 1.6072-1 Time for filing returns of individuals, estates, and trusts

Sec. 1.6072-2 Time for filing returns of corporations

Sec. 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations

Sec. 1.6072-4 Time for filing other returns of income

Sec. 1.6073-1 Time and place for filing declarations of estimated income tax by individuals

Sec. 1.6073-2 Fiscal years

Sec. 1.6073-3 Short taxable years

Sec. 1.6073-4 Extension of time for filing declarations by individuals

Sec. 1.6074-1 Time and place for filing declarations of estimated income tax by corporations

Sec. 1.6074-2 Time for filing declarations by corporations in case of a short taxable year

Sec. 1.6074-3 Extension of time for filing declarations by corporations

Extension of Time for Filing Returns

Sec. 1.6081-1 Extension of time for filing returns

Sec. 1.6081-2 Automatic extension of time to file partnership return of income

Sec. 1.6081-3 Automatic extension of time for filing corporation income tax returns

Sec. 1.6081-4 Automatic extension of time for filing individual income tax returns

Sec. 1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents

Sec. 1.6081-6 Automatic extension of time to file trust income tax return

Sec. 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return

Sec. 1.6081-8 Automatic extension of time to file certain information returns

Sec. 1.6081-9 Automatic extension of time to file exempt organization returns

Place for Filing Returns or Other Documents

Sec. 1.6091-1 Place for filing returns or other documents

Sec. 1.6091-2 Place for filing income tax returns

Sec. 1.6091-3 Filing certain international income tax returns

Sec. 1.6091-4 Exceptional cases

Miscellaneous Provisions

Sec. 1.6102-1 Computations on returns or other documents

Sec. 1.6107-1 Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or record

Sec. 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record

Sec. 1.6109-1 Identifying numbers

Sec. 1.6109-2 Income tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 1999

Sec. 1.6115-1 Disclosure requirements for quid pro quo contributions

Regulations Applicable to Returns or Claims for Refund Filed Prior to January 1, 2000

Sec. 1.6109-2A Furnishing identifying number of income tax return preparer

Time and Place for Paying Tax

Sec. 1.6151-1 Time and place for paying tax shown on returns

Sec. 1.6153-1 Payment of estimated tax by individuals

Sec. 1.6153-2 Fiscal years

Sec. 1.6153-3 Short taxable years

Sec. 1.6153-4 Extension of time for paying the estimated tax

Sec. 1.6154-1 Payment of estimated tax by corporations

Sec. 1.6154-2 Short taxable years

Sec. 1.6154-3 Extension of time for paying estimated tax

Sec. 1.6154-4 Use of Government depositaries

Sec. 1.6154-5 Definition of estimated tax

Extensions of Time for Payment

Sec. 1.6161-1 Extension of time for paying tax or deficiency

Sec. 1.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies

Sec. 1.6164-1 Extensions of time for payment of taxes by corporations expecting carrybacks

Sec. 1.6164-2 Amount of tax the time for payment of which may be extended

Sec. 1.6164-3 Computation of the amount of reduction of the tax previously determined

Sec. 1.6164-4 Payment of remainder of tax where extension relates to only part of the tax

Sec. 1.6164-5 Period of extension

Sec. 1.6164-6 Revised statements

Sec. 1.6164-7 Termination by district director

Sec. 1.6164-8 Payments on termination

Sec. 1.6164-9 Cross references

Sec. 1.6165-1 Bonds where time to pay the tax or deficiency has been extended

General Provisions

Sec. 1.6302-1 Use of Government depositaries in connection with corporation income and estimated income taxes and certain taxes of tax-exempt organizations

Sec. 1.6302-2 Use of Government depositaries for payment of tax withheld on nonresident aliens and foreign corporations

Sec. 1.6302-3 Use of Government depositaries in connection with estimated taxes of certain trusts

Sec. 1.6302-4 Use of financial institutions in connection with income taxes; voluntary payments by electronic funds transfer

Sec. 1.6361-1 Collection and administration of qualified State individual income taxes

ABATEMENTS, CREDITS, AND REFUNDS

Sec. 1.6411-1 Tentative carryback adjustments

Sec. 1.6411-2 Computation of tentative carryback adjustment

Sec. 1.6411-3 Allowance of adjustments

Sec. 1.6411-4 Consolidated groups

Sec. 1.6414-1 Credit or refund of tax withheld on nonresident aliens and foreign corporations

Sec. 1.6425-1 Adjustment of overpayment of estimated income tax by corporation

Sec. 1.6425-2 Computation of adjustment of overpayment of estimated tax

Sec. 1.6425-3 Allowance of adjustments

ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

Sec. 1.6654-1 Addition to the tax in the case of an individual

Sec. 1.6654-2 Exceptions to imposition of the addition to the tax in the case of individuals

Sec. 1.6654-3 Short taxable years of individuals

Sec. 1.6654-4 Waiver of penalty for underpayment of 1971 estimated tax by an individual

Sec. 1.6654-5 Applicability

Sec. 1.6655-1 Addition to the tax in the case of a corporation

Sec. 1.6655-2 Exceptions to imposition of the addition to the tax in the case of corporations

Sec. 1.6655-2T Safe harbor for certain installments of tax due before July 1, 1987 (temporary)

Sec. 1.6655-3 Short taxable years in the case of corporations

Sec. 1.6655-5 Addition to tax on account of excessive adjustment under section 6425

Sec. 1.6655-7 Special rules for estimating the corporate alternative minimum tax book income adjustment under the annualization exception

Sec. 1.6655(e)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993

Sec. 1.6662-0 Table of contents

Sec. 1.6662-1 Overview of the accuracy-related penalty

Sec. 1.6662-2 Accuracy-related penalty

Sec. 1.6662-3 Negligence or disregard of rules or regulations

Sec. 1.6662-4 Substantial understatement of income tax

Sec. 1.6662-5 Substantial and gross valuation misstatements under chapter 1

Sec. 1.6662-5T Substantial and gross valuation misstatements under chapter 1 (temporary)

Sec. 1.6662-6 Transactions between persons described in section 482 and net section 482 transfer price adjustments

Sec. 1.6662-7 Omnibus Budget Reconciliation Act of 1993 changes to the accuracy-related penalty

Sec. 1.6664-0 Table of contents

Sec. 1.6664-1 Accuracy-related and fraud penalties; definitions and special rules

Sec. 1.6664-1T Accuracy-related and fraud penalties; definitions and special rules (temporary)

Sec. 1.6664-2 Underpayment

Sec. 1.6664-2T Underpayment (temporary)

Sec. 1.6664-3 Ordering rules for determining the total amount of penalties imposed

Sec. 1.6664-4 Reasonable cause and good faith exception to section 6662 penalties

Sec. 1.6664-4T Reasonable cause and good faith exception to section 6662 penalties

Sec. 1.6694-0 Table of contents

Sec. 1.6694-1 Section 6694 penalties applicable to income tax return preparer

Sec. 1.6694-2 Penalty for understatement due to an unrealistic position

Sec. 1.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct

Sec. 1.6694-4 Extension of period of collection where preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters

Sec. 1.6695-1 Other assessable penalties with respect to the preparation of income tax returns for other persons

Sec. 1.6695-2 Preparer due diligence requirements for determining earned income credit eligibility

Sec. 1.6696-1 Claims for credit or refund by income tax return preparers

Sec. 1.6709-1T Penalties with respect to mortgage credit certificates (temporary)

Sec. 1.6851-1 Termination assessments of income tax

Sec. 1.6851-2 Certificates of compliance with income tax laws by departing aliens

Sec. 1.6851-3 Furnishing of bond to insure payment; cross reference

The Tax Court

Declaratory Judgments Relating To Qualification of Certain Retirement Plans

Sec. 1.7476-1 Interested parties

Sec. 1.7476-2 Notice to interested parties

Sec. 1.7476-3 Notice of determination

Sec. 1.7519-0T Table of contents (temporary)

Sec. 1.7519-1T Required payments for entities electing not to have required year (temporary)

Sec. 1.7519-2T Required payments - procedures and administration (temporary)

Sec. 1.7519-3T Effective date (temporary)

general actuarial valuations

Sec. 1.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests

Sec. 1.7520-2 Valuation of charitable interests

Sec. 1.7520-3 Limitation on the application of section 7520

Sec. 1.7520-4 Transitional rules

Sec. 1.7701(l)-0 Table of contents

Sec. 1.7701(l)-1 Conduit financing arrangements

Sec. 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock

Sec. 1.7702B-1 Consumer protection provisions

Sec. 1.7702B-2 Special rules for pre-1997 long-term care insurance contracts

Sec. 1.7703-1 Determination of marital status

Sec. 1.7704-1 Publicly traded partnerships

Sec. 1.7704-2 Transition provisions

Sec. 1.7704-3 Qualifying income

Sec. 1.7872-1--1.7872-4 (Reserved)

Sec. 1.7872-5T Exempted loans (temporary)

Sec. 1.7872-15 Split-dollar loans

Sec. 1.9000-1 Statutory provisions

Sec. 1.9000-2 Effect of repeal in general

Sec. 1.9000-3 Requirement of statement showing increase in tax liability

Sec. 1.9000-4 Form and content of statement

Sec. 1.9000-5 Effect of filing statement

Sec. 1.9000-6 Provisions for the waiver of interest

Sec. 1.9000-7 Provisions for estimated tax

Sec. 1.9000-8 Extension of time for making certain payments

Sec. 1.9001 Statutory provisions; Retirement-Straight Line Adjustment Act of 1958

Sec. 1.9001-1 Change from retirement to straight-line method of computing depreciation

Sec. 1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjustment date

Sec. 1.9001-3 Basis adjustments for taxable years between changeover date and 1956 adjustment date

Sec. 1.9001-4 Adjustments required in computing excess-profits credit

Sec. 1.9002 Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124)

Sec. 1.9002-1 Purpose, applicability, and definitions

Sec. 1.9002-2 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply

Sec. 1.9002-3 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply

Sec. 1.9002-4 Election to pay net increase in tax in installments

Sec. 1.9002-5 Special rules relating to interest

Sec. 1.9002-6 Acquiring corporation

Sec. 1.9002-7 Statute of limitations

Sec. 1.9002-8 Manner of exercising elections

Sec. 1.9003 Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86 - 781, 74 Stat. 1017)

Sec. 1.9003-1 Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years

Sec. 1.9003-2 Effect of election

Sec. 1.9003-3 Statutes of limitation

Sec. 1.9003-4 Manner of exercising election

Sec. 1.9003-5 Terms; applicability of other laws

Sec. 1.9004 Statutory provisions; the Act of September 26, 1961 (Pub. L. 87 - 312, 75 Stat. 674)

Sec. 1.9004-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale

Sec. 1.9004-2 Effect of election

Sec. 1.9004-3 Statutes of limitation

Sec. 1.9004-4 Manner of exercising election

Sec. 1.9004-5 Terms; applicability of other laws

Sec. 1.9005 Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87 - 321, 75 Stat. 683)

Sec. 1.9005-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products

Sec. 1.9005-2 Effect of election

Sec. 1.9005-3 Statutes of limitation

Sec. 1.9005-4 Manner of exercising election

Sec. 1.9005-5 Terms; applicability of other laws

Tax Reform Act of 1969

Sec. 1.9006 Statutory provisions; Tax Reform Act of 1969

Sec. 1.9006-1 Interest and penalties in case of certain taxable years

Sec. 1.9101-1 Permission to submit information required by certain returns and statements on magnetic tape

Sec. 1.9200-1 Deduction for motor carrier operating authority

Sec. 1.9200-2 Manner of taking deduction