Treasury Regulations, Subchapter A, Part 1, Sections 1.1 to 1.60 - Index

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Sec. 1.0-1 Internal Revenue Code of 1954 and regulations

Normal Taxes and Surtaxes

Sec. 1.1-1 Income tax on individuals

Sec. 1.1-2 Limitation on tax

Sec. 1.1-3 Change in rates applicable to taxable year

Sec. 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust

Sec. 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary)

Sec. 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse

Sec. 1.2-2 Definitions and special rules

Sec. 1.3-1 Application of optional tax

Sec. 1.4-1 Number of exemptions

Sec. 1.4-2 Elections

Sec. 1.4-3 Husband and wife filing separate returns

Sec. 1.4-4 Short taxable year caused by death

Tax on Corporations

Sec. 1.11-1 Tax on corporations

Changes in Rates During a Taxable Year

Sec. 1.21-1 Changes in rate during a taxable year

Sec. 1.23-1 Residential energy credit

Sec. 1.23-2 Definitions

Sec. 1.23-3 Special rules

Sec. 1.23-4 Performance and quality standards. (Reserved)

Sec. 1.23-5 Certification procedures

Sec. 1.23-6 Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources

Sec. 1.25-1T Credit for interest paid on certain home mortgages (Temporary)

Sec. 1.25-2T Amount of credit (Temporary)

Sec. 1.25-3 Qualified mortgage credit certificate

Sec. 1.25-3T Qualified mortgage credit certificate (Temporary)

Sec. 1.25-4T Qualified mortgage credit certificate program (Temporary)

Sec. 1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary)

Sec. 1.25-6T Form of qualified mortgage credit certificate (Temporary)

Sec. 1.25-7T Public notice (Temporary)

Sec. 1.25-8T Reporting requirements (Temporary)

Sec. 1.25A-0 Table of contents

Sec. 1.25A-1 Calculation of education tax credit and general eligibility requirements

Sec. 1.25A-2 Definitions

Sec. 1.25A-3 Hope Scholarship Credit

Sec. 1.25A-4 Lifetime Learning Credit

Sec. 1.25A-5 Special rules relating to characterization and timing of payments

Sec. 1.28-0 Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents

Sec. 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions

Credits Against Tax

credits allowable under sections 30 through 45D

Sec. 1.30-1 Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle

Sec. 1.31-1 Credit for tax withheld on wages

Sec. 1.31-2 Credit for 'special refunds' of employee social security tax

Sec. 1.32-2 Earned income credit for taxable years beginning after December 31, 1978

Sec. 1.32-3 Eligibility requirements after denial of the earned income credit

Sec. 1.34-1 Credit against tax and exclusion from gross income in case of dividends received by individuals

Sec. 1.34-2 Limitations on amount of credit

Sec. 1.34-3 Dividends to which the credit and exclusion apply

Sec. 1.34-4 Taxpayers not entitled to credit and exclusion

Sec. 1.34-5 Effective date; taxable years ending after July 31, 1954, subject to the Internal Revenue Code of 1939

Sec. 1.34-6 Dividends received after December 31, 1964

Sec. 1.35-1 Partially tax-exempt interest received by individuals

Sec. 1.35-2 Taxpayers not entitled to credit

Sec. 1.37-1 General rules for the credit for the elderly

Sec. 1.37-2 Credit for individuals age 65 or over

Sec. 1.37-3 Credit for individuals under age 65 who have public retirement system income

Sec. 1.38-1 Investment in certain depreciable property

Sec. 1.40-1 Questions and answers relating to the meaning of the term 'qualified mixture' in section 40(b)(1)

Sec. 1.41-0 Table of contents

Sec. 1.41-1 Credit for increasing research activities

Sec. 1.41-2 Qualified research expenses

Sec. 1.41-3 Base amount for taxable years beginning on or after January 3, 2001

Sec. 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003

Sec. 1.41-4A Qualified research for taxable years beginning before January 1, 1986

Sec. 1.41-5 Basic research for taxable years beginning after December 31, 1986. (Reserved)

Sec. 1.41-5A Basic research for taxable years beginning before January 1, 1987

Sec. 1.41-6 Aggregation of expenditures

Sec. 1.41-7 Special rules

Sec. 1.41-8 Special rules for taxable years ending on or after January 3, 2001

Sec. 1.42-0 Table of contents

Sec. 1.42-1 Limitation 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

Sec. 1.42-1T Limitation 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)

Sec. 1.42-2 Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer

Sec. 1.42-3 Treatment 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)

Sec. 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activities

Sec. 1.42-5 Monitoring compliance with low-income housing credit requirements

Sec. 1.42-6 Buildings qualifying for carryover allocations

Sec. 1.42-7 Substantially bond-financed buildings. (Reserved)

Sec. 1.42-8 Election of appropriate percentage month

Sec. 1.42-9 For use by the general public

Sec. 1.42-10 Utility allowances

Sec. 1.42-11 Provision of services

Sec. 1.42-12 Effective dates and transitional rules

Sec. 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions

Sec. 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount

Sec. 1.42-15 Available unit rule

Sec. 1.42-16 Eligible basis reduced by federal grants

Sec. 1.42-17 Qualified allocation plan

Sec. 1.42A-1 General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979

Sec. 1.43-0 Table of contents

Sec. 1.43-1 The enhanced oil recovery credit - general rules

Sec. 1.43-2 Qualified enhanced oil recovery project

Sec. 1.43-3 Certification

Sec. 1.43-4 Qualified enhanced oil recovery costs

Sec. 1.43-5 At-risk limitation. (Reserved)

Sec. 1.43-6 Election out of section 43

Sec. 1.43-7 Effective date of regulations

Sec. 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977

Sec. 1.44-2 Property to which credit for purchase of new principal residence applies

Sec. 1.44-3 Certificate by seller

Sec. 1.44-4 Recapture for certain dispositions

Sec. 1.44-5 Definitions

Sec. 1.44A-1 Expenses for household and dependent care services necessary for gainful employment

Sec. 1.44A-2 Limitations on amount creditable

Sec. 1.44A-3 Special rules applicable to married individuals

Sec. 1.44A-4 Other special rules relating to employment-related expenses

Sec. 1.44B-1 Credit for employment of certain new employees

Research Credit - For Taxable Years Beginning Before January 1, 1990

Sec. 1.41-0A Table of contents

Sec. 1.41-3A Base period research expense

rules for computing credit for investment in certain depreciable property

Sec. 1.45D-1 New markets tax credit

Sec. 1.46-1 Determination of amount

Sec. 1.46-2 Carryback and carryover of unused credit

Sec. 1.46-3 Qualified investment

Sec. 1.46-4 Limitations with respect to certain persons

Sec. 1.46-5 Qualified progress expenditures

Sec. 1.46-6 Limitation in case of certain regulated companies

Sec. 1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc

Sec. 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's)

Sec. 1.46-9 Requirements for taxpayers electing an extra one-half percent additional investment credit

Sec. 1.46-10 (Reserved)

Sec. 1.46-11 Commuter highway vehicles

Sec. 1.47-1 Recomputation of credit allowed by section 38

Sec. 1.47-2 'Disposition' and 'cessation'

Sec. 1.47-3 Exceptions to the application of Sec. .47 - 1

Sec. 1.47-4 Electing small business corporation

Sec. 1.47-5 Estates and trusts

Sec. 1.47-6 Partnerships

Sec. 1.48-1 Definition of section 38 property

Sec. 1.48-2 New section 38 property

Sec. 1.48-3 Used section 38 property

Sec. 1.48-4 Election of lessor of new section 38 property to treat lessee as purchaser

Sec. 1.48-5 Electing small business corporations

Sec. 1.48-6 Estates and trusts

Sec. 1.48-9 Definition of energy property

Sec. 1.48-10 Single purpose agricultural or horticultural structures

Sec. 1.48-11 Qualified rehabilitated building; expenditures incurred before January 1, 1982

Sec. 1.48-12 Qualified rehabilitated building; expenditures incurred after December 31, 1981

Sec. 1.50-1 Restoration of credit

rules for computing credit for expenses of work incentive programs

Sec. 1.50A-1 Determination of amount

Sec. 1.50A-2 Carryback and carryover of unused credit

Sec. 1.50A-3 Recomputation of credit allowed by section 40

Sec. 1.50A-4 Exceptions to the application of Sec. .50A - 3

Sec. 1.50A-5 Electing small business corporations

Sec. 1.50A-6 Estates and trusts

Sec. 1.50A-7 Partnerships

Sec. 1.50B-1 Definitions of WIN expenses and WIN employees

Sec. 1.50B-2 Electing small business corporations

Sec. 1.50B-3 Estates and trusts

Sec. 1.50B-4 Partnerships

Sec. 1.50B-5 Limitations with respect to certain persons

Sec. 1.51-1 Amount of credit

Tax Surcharge

Sec. 1.52-1 Trades or businesses that are under common control

Sec. 1.52-2 Adjustments for acquisitions and dispositions

Sec. 1.52-3 Limitations with respect to certain persons

Sec. 1.53-1 Limitation based on amount of tax

Sec. 1.53-2 Carryback and carryover of unused credit

Sec. 1.53-3 Separate rule for pass-through of jobs credit

Sec. 1.55-1 Alternative minimum taxable income

Sec. 1.56-0 Table of contents to Sec. .56 - 1, adjustment for book income of corporations

Sec. 1.56-1 Adjustment for the book income of corporations

Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970

Sec. 1.56A-1 Imposition of tax

Sec. 1.56A-2 Deferral of tax liability in case of certain net operating losses

Sec. 1.56A-3 Effective date

Sec. 1.56A-4 Certain taxpayers

Sec. 1.56A-5 Tax carryovers

Sec. 1.56(g)-0 Table of Contents

Sec. 1.56(g)-1 Adjusted current earnings

Tax Preference Regulations

Sec. 1.57-0 Scope

Sec. 1.57-1 Items of tax preference defined

Sec. 1.57-2--1.57-3 (Reserved)

Sec. 1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976

Sec. 1.57-5 Records to be kept

Sec. 1.58-1 Minimum tax exemption

Sec. 1.58-2 General rules for conduit entities; partnerships and partners

Sec. 1.58-3 Estates and trusts

Sec. 1.58-3T Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary)

Sec. 1.58-4 Electing small business corporations

Sec. 1.58-5 Common trust funds

Sec. 1.58-6 Regulated investment companies; real estate investment trusts

Sec. 1.58-7 Tax preferences attributable to foreign sources; preferences other than capital gains and stock options

Sec. 1.58-8 Capital gains and stock options

Sec. 1.58-9 Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987

Sec. 1.59-1 Optional 10-year writeoff of certain tax preferences

Sec. 1.60 (Reserved)