Treasury Regulations, Subchapter A, Part 1, Sections 1.501-1.640 - Index

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Exempt Organizations

Sec. 1.501(a)-1 Exemption from taxation

Sec. .501(c)(2)-1 Corporations organized to hold title to property for exempt organizations

Sec. 1.501(c)(3)-1 Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals

Sec. 1.501(c)(4)-1 Civic organizations and local associations of employees

Sec. 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations

Sec. 1.501(c)(6)-1 Business leagues, chambers of commerce, real estate boards, and boards of trade

Sec. 1.501(c)(7)-1 Social clubs

Sec. 1.501(c)(8)-1 Fraternal beneficiary societies

Sec. 1.501(c)(9)-1 Voluntary employees' beneficiary associations, in general

Sec. 1.501(c)(9)-2 Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees

Sec. 1.501(c)(9)-3 Voluntary employees' beneficiary associations; life, sick, accident, or other benefits

Sec. 1.501(c)(9)-4 Voluntary employees' beneficiary associations; inurement

Sec. 1.501(c)(9)-5 Voluntary employees' beneficiary associations; recordkeeping requirements

Sec. 1.501(c)(9)-6 Voluntary employees' beneficiary associations; benefits includible in gross income

Sec. 1.501(c)(9)-7 Voluntary employees' beneficiary associations; section 3(4) of ERISA

Sec. 1.501(c)(9)-8 Voluntary employees' beneficiary associations; effective date

Sec. 1.501(c)(10)-1 Certain fraternal beneficiary societies

Sec. 1.501(c)(12)-1 Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations

Sec. 1.501(c)(13)-1 Cemetery companies and crematoria

Sec. 1.501(c)(14)-1 Credit unions and mutual insurance funds

Sec. 1.501(c)(15)-1 Mutual insurance companies or associations

Sec. 1.501(c)(16)-1 Corporations organized to finance crop operations

Sec. 1.501(c)(17)-1 Supplemental unemployment benefit trusts

Sec. 1.501(c)(17)-2 General rules

Sec. 1.501(c)(17)-3 Relation to other sections of the Code

Sec. 1.501(c)(18)-1 Certain funded pension trusts

Sec. 1.501(c)(19)-1 War veterans organizations

Sec. 1.501(c)(21)-1 Black lung trusts - certain terms

Sec. 1.501(c)(21)-2 Same - trust instrument

Sec. 1.501(d)-1 Religious and apostolic associations or corporations

Sec. 1.501(e)-1 Cooperative hospital service organizations

Sec. 1.501(h)-1 Application of the <E T="7462">expenditure test</E> to expenditures to influence legislation; introduction

Sec. 1.501(h)-2 Electing the expenditure test

Sec. 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount

Sec. 1.501(k)-1 Communist-controlled organizations

Sec. 1.502-1 Feeder organizations

Sec. 1.503(a)-1 Denial of exemption to certain organizations engaged in prohibited transactions

Sec. 1.503(b)-1 Prohibited transactions

Sec. 1.503(c)-1 Future status of organizations denied exemption

Sec. 1.503(d)-1 Cross references

Sec. 1.503(e)-1 Special rules

Sec. 1.503(e)-2 Requirements

Sec. 1.503(e)-3 Effective dates

Sec. 1.503(e)-4 Disallowance of charitable deductions for certain gifts made before January 1, 1970

Sec. 1.503(f)-1 Loans by employers who are prohibited from pledging assets

Sec. 1.504-1 Attempts to influence legislation; certain organizations formerly described in section 501(c)(3) denied exemption

Sec. 1.504-2 Certain transfers made to avoid section 504(a)

Sec. 1.505(c)-1T Questions and answers relating to the notification requirement for recognition of exemption under paragraphs (9), (17) and (20) of Section 501(c) (temporary)

Private Foundations

Sec. 1.507-1 General rule

Sec. 1.507-2 Special rules; transfer to, or operation as, public charity

Sec. 1.507-3 Special rules; transferee foundations

Sec. 1.507-4 Imposition of tax

Sec. 1.507-5 Aggregate tax benefit; in general

Sec. 1.507-6 Substantial contributor defined

Sec. 1.507-7 Value of assets

Sec. 1.507-8 Liability in case of transfers

Sec. 1.507-9 Abatement of taxes

Sec. 1.508-1 Notices

Sec. 1.508-2 Disallowance of certain charitable, etc., deductions

Sec. 1.508-3 Governing instruments

Sec. 1.508-4 Effective date

Sec. 1.509(a)-1 Definition of private foundation

Sec. 1.509(a)-2 Exclusion for certain organizations described in section 170(b)(1)(A)

Sec. 1.509(a)-3 Broadly, publicly supported organizations

Sec. 1.509(a)-4 Supporting organizations

Sec. 1.509(a)-5 Special rules of attribution

Sec. 1.509(a)-6 Classification under section 509(a)

Sec. 1.509(a)-7 Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations

Sec. 1.509(b)-1 Continuation of private foundation status

Sec. 1.509(c)-1 Status of organization after termination of private foundation status

Sec. 1.509(d)-1 Definition of support

Sec. 1.509(e)-1 Definition of gross investment income

Taxation of Business Income of Certain Exempt Organizations

Sec. 1.511-1 Imposition and rates of tax

Sec. 1.511-2 Organizations subject to tax

Sec. 1.511-3 Provisions generally applicable to the tax on unrelated business income

Sec. 1.511-4 Minimum tax for tax preferences

Sec. 1.512(a)-1 Definition

Sec. 1.512(a)-2 Definition applicable to taxable years beginning before December 13, 1967

Sec. 1.512(a)-3 (Reserved)

Sec. 1.512(a)-4 Special rules applicable to war veterans organizations

Sec. 1.512(a)-5T Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9), (17) or (20) of Section 501(c) (temporary)

Sec. 1.512(b)-1 Modifications

Sec. 1.512(c)-1 Special rules applicable to partnerships; in general

Sec. 1.513-1 Definition of unrelated trade or business

Sec. 1.513-2 Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967

Sec. 1.513-3 Qualified convention and trade show activity

Sec. 1.513-4 Certain sponsorship not unrelated trade or business

Sec. 1.513-5 Certain bingo games not unrelated trade or business

Sec. 1.513-6 Certain hospital services not unrelated trade or business

Sec. 1.513-7 Travel and tour activities of tax exempt organizations

Sec. 1.514(a)-1 Unrelated debt-financed income and deductions

Sec. 1.514(a)-2 Business lease rents and deductions for taxable years beginning before January 1, 1970

Sec. 1.514(b)-1 Definition of debt-financed property

Sec. 1.514(c)-1 Acquisition indebtedness

Sec. 1.514(c)-2 Permitted allocations under section 514(c)(9)(E)

Sec. 1.514(d)-1 Basis of debt-financed property acquired in corporate liquidation

Sec. 1.514(e)-1 Allocation rules

Sec. 1.514(f)-1 Definition of business lease

Sec. 1.514(g)-1 Business lease indebtedness

Farmers' Cooperatives

Sec. 1.521-1 Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521

Sec. 1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521

Sec. 1.522-2 Manner of taxation of cooperative associations subject to section 522

Sec. 1.522-3 Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522

Sec. 1.522-4 Taxable years affected

Sec. 1.527-1 Political organizations; generally

Sec. 1.527-2 Definitions

Sec. 1.527-3 Exempt function income

Sec. 1.527-4 Special rules for computation of political organization taxable income

Sec. 1.527-5 Activities resulting in gross income to an individual or political organization

Sec. 1.527-6 Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization

Sec. 1.527-7 Newsletter funds

Sec. 1.527-8 Effective date; filing requirements; and miscellaneous provisions

Sec. 1.527-9 Special rule for principal campaign committees

Homeowners Associations

Sec. 1.528-1 Homeowners associations

Sec. 1.528-2 Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property

Sec. 1.528-3 Association property

Sec. 1.528-4 Substantiality test

Sec. 1.528-5 Source of income test

Sec. 1.528-6 Expenditure test

Sec. 1.528-7 Inurement

Sec. 1.528-8 Election to be treated as a homeowners association

Sec. 1.528-9 Exempt function income

Sec. 1.528-10 Special rules for computation of homeowners association taxable income and tax

Corporations Used to Avoid Income Tax on Shareholders

Sec. 1.531-1 Imposition of tax

Sec. 1.532-1 Corporations subject to accumulated earnings tax

Sec. 1.533-1 Evidence of purpose to avoid income tax

Sec. 1.533-2 Statement required

Sec. 1.534-1 Burden of proof as to unreasonable accumulations generally

Sec. 1.534-2 Burden of proof as to unreasonable accumulations in cases before the Tax Court

Sec. 1.534-3 Jeopardy assessments in Tax Court cases

Sec. 1.535-1 Definition

Sec. 1.535-2 Adjustments to taxable income

Sec. 1.535-3 Accumulated earnings credit

Sec. 1.536-1 Short taxable years

Sec. 1.537-1 Reasonable needs of the business

Sec. 1.537-2 Grounds for accumulation of earnings and profits

Sec. 1.537-3 Business of the corporation

Personal Holding Companies

Sec. 1.541-1 Imposition of tax

Sec. 1.542-1 General rule

Sec. 1.542-2 Gross income requirement

Sec. 1.542-3 Stock ownership requirement

Sec. 1.542-4 Corporations filing consolidated returns

Sec. 1.543-1 Personal holding company income

Sec. 1.543-2 Limitation on gross income and personal holding company income in transactions involving stocks, securities, and commodities

Sec. 1.544-1 Constructive ownership

Sec. 1.544-2 Constructive ownership by reason of indirect ownership

Sec. 1.544-3 Constructive ownership by reason of family and partnership ownership

Sec. 1.544-4 Options

Sec. 1.544-5 Convertible securities

Sec. 1.544-6 Constructive ownership as actual ownership

Sec. 1.544-7 Option rule in lieu of family and partnership rule

Sec. 1.545-1 Definition

Sec. 1.545-2 Adjustments to taxable income

Sec. 1.545-3 Special adjustment to taxable income

Sec. 1.547-1 General rule

Sec. 1.547-2 Requirements for deficiency dividends

Sec. 1.547-3 Claim for credit or refund

Sec. 1.547-4 Effect on dividends paid deduction

Sec. 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return

Sec. 1.547-6 Suspension of statute of limitations and stay of collection

Sec. 1.547-7 Effective date

Foreign Personal Holding Companies

Sec. 1.551-1 General rule

Sec. 1.551-2 Amount included in gross income

Sec. 1.551-3 Deduction for obligations of the United States and its instrumentalities

Sec. 1.551-4 Information in return

Sec. 1.551-5 Effect on capital account of foreign personal holding company and basis of stock in hands of shareholders

Sec. 1.552-1 Definition of foreign personal holding company

Sec. 1.552-2 Gross income requirement

Sec. 1.552-3 Stock ownership requirement

Sec. 1.552-4 Certain excluded banks

Sec. 1.552-5 United States shareholder of excluded bank

Sec. 1.553-1 Foreign personal holding company income

Sec. 1.554-1 Stock ownership

Sec. 1.555-1 General rule

Sec. 1.555-2 Additions to gross income

Sec. 1.556-1 Definition

Sec. 1.556-2 Adjustments to taxable income

Sec. 1.556-2T Adjustments to taxable income (temporary)

Sec. 1.556-3 Illustration of computation of undistributed foreign personal holding company income

Deduction for Dividends Paid

Sec. 1.561-1 Deduction for dividends paid

Sec. 1.561-2 When dividends are considered paid

Sec. 1.562-1 Dividends for which the dividends paid deduction is allowable

Sec. 1.562-2 Preferential dividends

Sec. 1.562-3 Distributions by a member of an affiliated group

Sec. 1.563-1 Accumulated earnings tax

Sec. 1.563-2 Personal holding company tax

Sec. 1.563-3 Dividends considered as paid on last day of taxable year

Sec. 1.564-1 Dividend carryover

Sec. 1.565-1 General rule

Sec. 1.565-1T General rule (temporary)

Sec. 1.565-2 Limitations

Sec. 1.565-3 Effect of consent

Sec. 1.565-4 Consent dividends and other distributions

Sec. 1.565-5 Nonresident aliens and foreign corporations

Sec. 1.565-6 Definitions

Banking Institutions

Sec. 1.581-1 Banks

Sec. 1.581-2 Mutual savings banks, building and loan associations, and cooperative banks

Sec. 1.581-3 Definition of bank prior to September 28, 1962

Sec. 1.582-1 Bad debts, losses, and gains with respect to securities held by financial institutions

Sec. 1.584-1 Common trust funds

Sec. 1.584-2 Income of participants in common trust fund

Sec. 1.584-3 Computation of common trust fund income

Sec. 1.584-4 Admission and withdrawal of participants in the common trust fund

Sec. 1.584-5 Returns of banks with respect to common trust funds

Sec. 1.584-6 Net operating loss deduction

Sec. 1.585-1 Reserve for losses on loans of banks

Sec. 1.585-2 Addition to reserve

Sec. 1.585-3 Special rules

Sec. 1.585-4 Reorganizations and asset acquisitions

Sec. 1.585-5 Denial of bad debt reserves for large banks

Sec. 1.585-6 Recapture method of changing from the reserve method of section 585

Sec. 1.585-7 Elective cut-off method of changing from the reserve method of section 585

Sec. 1.585-8 Rules for making and revoking elections under Sec. .585 - 6 and 1.585 - 7

Sec. 1.586-1 Reserve for losses on loans of small business investment companies, etc

Sec. 1.586-2 Addition to reserve

Mutual Savings Banks, Etc

Sec. 1.591-1 Deduction for dividends paid on deposits

Sec. 1.592-1 Repayment of certain loans by mutual savings banks, building and loan associations, and cooperative banks

Sec. 1.593-1 Additions to reserve for bad debts

Sec. 1.593-2 Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or withdrawable accounts

Sec. 1.593-3 Taxable years affected

Sec. 1.593-4 Organizations to which section 593 applies

Sec. 1.593-5 Addition to reserves for bad debts

Sec. 1.593-6 Pre-1970 addition to reserve for losses on qualifying real property loans

Sec. 1.593-6A Post-1969 addition to reserve for losses on qualifying real property loans

Sec. 1.593-7 Establishment and treatment of reserves for bad debts

Sec. 1.593-8 Allocation of pre-1952 surplus to opening balance of reserve for losses on qualifying real property loans

Sec. 1.593-10 Certain distributions to shareholders by a domestic building and loan association

Sec. 1.593-11 Qualifying real property loan and nonqualifying loan defined

Sec. 1.594-1 Mutual savings banks conducting life insurance business

Sec. 1.595-1 Treatment of foreclosed property by certain creditors

Sec. 1.596-1 Limitation on dividends received deduction

Sec. 1.597-1 Definitions

Sec. 1.597-2 Taxation of Federal financial assistance

Sec. 1.597-3 Other rules

Sec. 1.597-4 Bridge Banks and Agency Control

Sec. 1.597-5 Taxable Transfers

Sec. 1.597-6 Limitation on collection of income tax

Sec. 1.597-7 Effective date

Sec. 1.597-8 Transitional rules for Federal financial assistance

Bank Affiliates

Sec. 1.601-1 Special deduction for bank affiliates

Natural Resources

Sec. 1.611-0 Regulatory authority

Sec. 1.611-1 Allowance of deduction for depletion

Sec. 1.611-2 Rules applicable to mines, oil and gas wells, and other natural deposits

Sec. 1.611-3 Rules applicable to timber

Sec. 1.611-4 Depletion as a factor in computing earnings and profits for dividend purposes

Sec. 1.611-5 Depreciation of improvements

Sec. 1.612-1 Basis for allowance of cost depletion

Sec. 1.612-2 Allowable capital additions in case of mines

Sec. 1.612-3 Depletion; treatment of bonus and advanced royalty

Sec. 1.612-4 Charges to capital and to expense in case of oil and gas wells

Sec. 1.612-5 Charges to capital and to expense in case of geothermal wells

Sec. 1.613-1 Percentage depletion; general rule

Sec. 1.613-2 Percentage depletion rates

Sec. 1.613-3 Gross income from the property

Sec. 1.613-4 Gross income from the property in the case of minerals other than oil and gas

Sec. 1.613-5 Taxable income from the property

Sec. 1.613-6 Statement to be attached to return when depletion is claimed on percentage basis

Sec. 1.613-7 Application of percentage depletion rates provided in section 613(b) to certain taxable years ending in 1954

Sec. 1.613A-0 Limitations on percentage depletion in the case of oil and gas wells; table of contents

Sec. 1.613A-1 Post-1974 limitations on percentage depletion in case of oil and gas wells; general rule

Sec. 1.613A-2 Exemption for certain domestic gas wells

Sec. 1.613A-3 Exemption for independent producers and royalty owners

Sec. 1.613A-4 Limitations on application of Sec. .613A - 3 exemption

Sec. 1.613A-5 Election under section 613A(c)(4)

Sec. 1.613A-6 Recordkeeping requirements

Sec. 1.613A-7 Definitions

Sec. 1.614-0 Introduction

Sec. 1.614-1 Definition of property

Sec. 1.614-2 Election to aggregate separate operating mineral interests under section 614(b) prior to its amendment by Revenue Act of 1964

Sec. 1.614-3 Rules relating to separate operating mineral interests in the case of mines

Sec. 1.614-4 Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral interests for taxable years beginning before January 1, 1964, in the case of oil and gas wells

Sec. 1.614-5 Special rules as to aggregating nonoperating mineral interests

Sec. 1.614-6 Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined

Sec. 1.614-7 Extension of time for performing certain acts

Sec. 1.614-8 Elections with respect to separate operating mineral interests for taxable years beginning after December 31, 1963, in the case of oil and gas wells

Sec. 1.615-1 Pre-1970 exploration expenditures

Sec. 1.615-2 Deduction of pre-1970 exploration expenditures in the year paid or incurred

Sec. 1.615-3 Election to defer pre-1970 exploration expenditures

Sec. 1.615-4 Limitation of amount deductible

Sec. 1.615-5 Time for making election with respect to returns due on or before May 2, 1960

Sec. 1.615-6 Election to deduct under section 615

Sec. 1.615-7 Effect of transfer of mineral property

Sec. 1.615-8 Termination of section 615

Sec. 1.615-9 Notification under Tax Reform Act of 1969

Sec. 1.616-1 Development expenditures

Sec. 1.616-2 Election to defer

Sec. 1.616-3 Time for making election with respect to returns due on or before May 2, 1960

Sec. 1.617-1 Exploration expenditures

Sec. 1.617-2 Limitation on amount deductible

Sec. 1.617-3 Recapture of exploration expenditures

Sec. 1.617-4 Treatment of gain from disposition of certain mining property

Exclusions From Gross Income

Sec. 1.621-1 Payments to encourage exploration, development, and mining for defense purposes

Sales and Exchanges

Sec. 1.631-1 Election to consider cutting as sale or exchange

Sec. 1.631-2 Gain or loss upon the disposal of timber under cutting contract

Sec. 1.631-3 Gain or loss upon the disposal of coal or domestic iron ore with a retained economic interest

Sec. 1.632-1 Tax on sale of oil or gas properties

Mineral Production Payments

Sec. 1.636-1 Treatment of production payments as loans

Sec. 1.636-2 Production payments retained in leasing transactions

Sec. 1.636-3 Definitions

Sec. 1.636-4 Effective dates of section 636

Continental Shelf Areas

Sec. 1.638-1 Continental Shelf areas

Sec. 1.638-2 Effective date

Sec. 1.639-1.640 (Reserved)