Treasury Regulations, Subchapter A, Part 1, Sections 1.441-1.500 - Index

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DEFERRED COMPENSATION, ETC. (CONTINUED)

Accounting Periods

Sec. 1.441-0 Table of contents

Sec. 1.441-1 Period for computation of taxable income

Sec. 1.441-2 Election of taxable year consisting of 52 - 53 weeks

Sec. 1.441-3 Taxable year of a personal service corporation

Sec. 1.441-4 Effective date

Sec. 1.442-1 Change of annual accounting period

Sec. 1.443-1 Returns for periods of less than 12 months

Sec. 1.444-0T Table of contents (temporary)

Sec. 1.444-1T Election to use a taxable year other than the required taxable year (temporary)

Sec. 1.444-2T Tiered structure (temporary)

Sec. 1.444-3T Manner and time of making section 444 election (temporary)

Sec. 1.444-4 Tiered structure

Methods of Accounting

methods of accounting in general

Sec. 1.446-1 General rule for methods of accounting

Sec. 1.446-1T General rule for methods of accounting (temporary)

Sec. 1.446-2 Method of accounting for interest

Sec. 1.446-3 Notional principal contracts

Sec. 1.446-4 Hedging transactions

Sec. 1.446-5 Debt issuance costs

Sec. 1.446-6 REMIC inducement fees

Sec. 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting

Sec. 1.448-1T Limitation on the use of the cash receipts and disbursements method of accounting (temporary)

Sec. 1.448-2T Nonaccrual of certain amounts by service providers (temporary)

taxable year for which items of gross income included

Sec. 1.451-1 General rule for taxable year of inclusion

Sec. 1.451-2 Constructive receipt of income

Sec. 1.451-4 Accounting for redemption of trading stamps and coupons

Sec. 1.451-5 Advance payments for goods and long-term contracts

Sec. 1.451-6 Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage

Sec. 1.451-7 Election relating to livestock sold on account of drought

Sec. 1.453-1--1.453-2 (Reserved)

Sec. 1.453-3 Purchaser evidences of indebtedness payable on demand or readily tradable

Sec. 1.453-4 Sale of real property involving deferred periodic payments

Sec. 1.453-5 Sale of real property treated on installment method

Sec. 1.453-6 Deferred payment sale of real property not on installment method

Sec. 1.453-7--1.453-8 (Reserved)

Sec. 1.453-9 Gain or loss on disposition of installment obligations

Sec. 1.453-10 Effective date

Sec. 1.453-11 Installment obligations received from a liquidating corporation

Sec. 1.453-12 Allocation of unrecaptured section 1250 gain reported on the installment method

Sec. 1.453A-0 Table of contents

Sec. 1.453A-1 Installment method of reporting income by dealers on personal property

Sec. 1.453A-2 Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986

Sec. 1.453A-3 Requirements for adoption of or change to installment method by dealers in personal property

Sec. 1.454-1 Obligations issued at discount

Sec. 1.455-1 Treatment of prepaid subscription income

Sec. 1.455-2 Scope of election under section 455

Sec. 1.455-3 Method of allocation

Sec. 1.455-4 Cessation of taxpayer's liability

Sec. 1.455-5 Definitions and other rules

Sec. 1.455-6 Time and manner of making election

Sec. 1.456-1 Treatment of prepaid dues income

Sec. 1.456-2 Scope of election under section 456

Sec. 1.456-3 Method of allocation

Sec. 1.456-4 Cessation of liability or existence

Sec. 1.456-5 Definitions and other rules

Sec. 1.456-6 Time and manner of making election

Sec. 1.456-7 Transitional rule

Sec. 1.457-1 General overviews of section 457

Sec. 1.457-2 Definitions

Sec. 1.457-3 General introduction to eligible plans

Sec. 1.457-4 Annual deferrals, deferral limitations, and deferral agreements under eligible plans

Sec. 1.457-5 Individual limitation for combined annual deferrals under multiple eligible plans

Sec. 1.457-6 Timing of distributions under eligible plans

Sec. 1.457-7 Taxation of Distributions Under Eligible Plans

Sec. 1.457-8 Funding rules for eligible plans

Sec. 1.457-9 Effect on eligible plans when not administered in accordance with eligibility requirements

Sec. 1.457-10 Miscellaneous provisions

Sec. 1.457-11 Tax treatment of participants if plan is not an eligible plan

Sec. 1.457-12 Effective dates

Sec. 1.458-1 Exclusion for certain returned magazines, paperbacks, or records

Sec. 1.458-2 Manner of and time for making election

Sec. 1.460-0 Outline of regulations under section 460

Sec. 1.460-1 Long-term contracts

Sec. 1.460-2 Long-term manufacturing contracts

Sec. 1.460-3 Long-term construction contracts

Sec. 1.460-4 Methods of accounting for long-term contracts

Sec. 1.460-5 Cost allocation rules

Sec. 1.460-6 Look-back method

taxable year for which deductions taken

Sec. 1.461-0 Table of contents

Sec. 1.461-1 General rule for taxable year of deduction

Sec. 1.461-2 Contested liabilities

Sec. 1.461-3 Prepaid interest. (Reserved)

Sec. 1.461-4 Economic performance

Sec. 1.461-5 Recurring item exception

Sec. 1.461-6 Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund

Sec. 1.465-1T Aggregation of certain activities (temporary)

Sec. 1.465-8 General rules; interest other than that of a creditor

Sec. 1.465-20 Treatment of amounts borrowed from certain persons and amounts protected against loss

Sec. 1.465-27 Qualified nonrecourse financing

Sec. 1.466-1 Method of accounting for the redemption cost of qualified discount coupons

Sec. 1.466-2 Special protective election for certain taxpayers

Sec. 1.466-3 Manner of and time for making election under section 466

Sec. 1.466-4 Manner of and time for making election under section 373(c) of the Revenue Act of 1978

Sec. 1.467-0 Table of contents

Sec. 1.467-1 Treatment of lessors and lessees generally

Sec. 1.467-2 Rent accrual for section 467 rental agreements without adequate interest

Sec. 1.467-3 Disqualified leasebacks and long-term agreements

Sec. 1.467-4 Section 467 loan

Sec. 1.467-5 Section 467 rental agreements with variable interest

Sec. 1.467-6 Section 467 rental agreements with contingent payments. (Reserved)

Sec. 1.467-7 Section 467 recapture and other rules relating to dispositions and modifications

Sec. 1.467-8 Automatic consent to change to constant rental accrual for certain rental agreements

Sec. 1.467-9 Effective dates and automatic method changes for certain agreements

Sec. 1.468A-0 Nuclear decommissioning costs; table of contents

Sec. 1.468A-1 Nuclear decommissioning costs; general rules

Sec. 1.468A-2 Treatment of electing taxpayer

Sec. 1.468A-3 Ruling amount

Sec. 1.468A-4 Treatment of nuclear decommissioning fund

Sec. 1.468A-5 Nuclear decommissioning fund qualification requirements; prohibitions against self-dealing; disqualification of nuclear decommissioning fund; termination of fund upon substantial completion of decommissioning

Sec. 1.468A-6 Disposition of an interest in a nuclear power plant

Sec. 1.468A-7 Manner of and time for making election

Sec. 1.468A-8 Effective date and transitional rules

Sec. 1.468B Designated settlement funds

Sec. 1.468B-0 Table of contents

Sec. 1.468B-1 Qualified settlement funds

Sec. 1.468B-2 Taxation of qualified settlement funds and related administrative requirements

Sec. 1.468B-3 Rules applicable to the transferor

Sec. 1.468B-4 Taxability of distributions to claimants

Sec. 1.468B-5 Effective dates and transition rules

Sec. 1.469-0 Table of contents

Sec. 1.469-1 General rules

Sec. 1.469-1T General rules (temporary)

Sec. 1.469-2 Passive activity loss

Sec. 1.469-2T Passive activity loss (temporary)

Sec. 1.469-3 Passive activity credit

Sec. 1.469-3T Passive activity credit (temporary)

Sec. 1.469-4 Definition of activity

Sec. 1.469-4T Definition of activity (temporary)

Sec. 1.469-5 Material participation

Sec. 1.469-5T Material participation (temporary)

Sec. 1.469-6 Treatment of losses upon certain dispositions. (Reserved)

Sec. 1.469-7 Treatment of self-charged items of interest income and deduction

Sec. 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. (Reserved)

Sec. 1.469-9 Rules for certain rental real estate activities

Sec. 1.469-10 Application of section 469 to publicly traded partnerships

Sec. 1.469-11 Effective date and transition rules

inventories

Sec. 1.471-1 Need for inventories

Sec. 1.471-2 Valuation of inventories

Sec. 1.471-3 Inventories at cost

Sec. 1.471-4 Inventories at cost or market, whichever is lower

Sec. 1.471-5 Inventories by dealers in securities

Sec. 1.471-6 Inventories of livestock raisers and other farmers

Sec. 1.471-7 Inventories of miners and manufacturers

Sec. 1.471-8 Inventories of retail merchants

Sec. 1.471-9 Inventories of acquiring corporations

Sec. 1.471-10 Applicability of long-term contract methods

Sec. 1.471-11 Inventories of manufacturers

Sec. 1.472-1 Last-in, first-out inventories

Sec. 1.472-2 Requirements incident to adoption and use of LIFO inventory method

Sec. 1.472-3 Time and manner of making election

Sec. 1.472-4 Adjustments to be made by taxpayer

Sec. 1.472-5 Revocation of election

Sec. 1.472-6 Change from LIFO inventory method

Sec. 1.472-7 Inventories of acquiring corporations

Sec. 1.472-8 Dollar-value method of pricing LIFO inventories

Sec. 1.475-0 Table of contents

Sec. 1.475(a)-1--1.475(a)-2 (Reserved)

Sec. 1.475(a)-3 Acquisition by a dealer of a security with a substituted basis

Sec. 1.475(b)-1 Scope of exemptions from mark-to-market requirement

Sec. 1.475(b)-2 Exemptions - identification requirements

Sec. 1.475(b)-3 (Reserved)

Sec. 1.475(b)-4 Exemptions - transitional issues

Sec. 1.475(c)-1 Definitions - dealer in securities

Sec. 1.475(c)-2 Definitions - security

Sec. 1.475(d)-1 Character of gain or loss

Sec. 1.475(e)-1 Effective dates

Adjustments

Sec. 1.481-1 Adjustments in general

Sec. 1.481-2 Limitation on tax

Sec. 1.481-3 Adjustments attributable to pre-1954 years where change was not initiated by taxpayer

Sec. 1.481-4 Adjustments taken into account with consent

Sec. 1.481-5 Effective dates

Sec. 1.482-0 Outline of regulations under 482

Sec. 1.482-1 Allocation of income and deductions among taxpayers

Sec. 1.482-2 Determination of taxable income in specific situations

Sec. 1.482-3 Methods to determine taxable income in connection with a transfer of tangible property

Sec. 1.482-4 Methods to determine taxable income in connection with a transfer of intangible property

Sec. 1.482-5 Comparable profits method

Sec. 1.482-6 Profit split method

Sec. 1.482-7 Sharing of costs

Sec. 1.482-8 Examples of the best method rule

Sec. 1.483-1 Interest on certain deferred payments

Sec. 1.483-2 Unstated interest

Sec. 1.483-3 Test rate of interest applicable to a contract

Sec. 1.483-4 Contingent payments

regulations applicable for taxable years beginning on or before april 21, 1993

Sec. 1.482-1A Allocation of income and deductions among taxpayers

Sec. 1.482-2A Determination of taxable income in specific situations

Sec. 1.484-1.500 (Reserved)