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Electronic Code of Federal Regulations

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e-CFR Data is current as of October 29, 2014

Title 26Chapter ISubchapter APart 1


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A—INCOME TAX

PART 1—INCOME TAXES

rule
§1.0-1
Internal Revenue Code of 1954 and regulations.

Normal Taxes and Surtaxes

§1.1-1
Income tax on individuals.
§1.1-2
Limitation on tax.
§1.1-3
Change in rates applicable to taxable year.
§1.1(h)-1
Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
§1.1(i)-1T
Questions and answers relating to the tax on unearned income certain minor children (Temporary).
§1.2-1
Tax in case of joint return of husband and wife or the return of a surviving spouse.
§1.2-2
Definitions and special rules.
§1.3-1
Application of optional tax.
§1.4-1
Number of exemptions.
§1.4-2
Elections.
§1.4-3
Husband and wife filing separate returns.
§1.4-4
Short taxable year caused by death.

Tax on Corporations

§1.11-1
Tax on corporations.

Changes in Rates During a Taxable Year

§1.15-1
Changes in rate during a taxable year.
§1.21-1
Expenses for household and dependent care services necessary for gainful employment.
§1.21-2
Limitations on amount creditable.
§1.21-3
Special rules applicable to married taxpayers.
§1.21-4
Payments to certain related individuals.
§1.23-1
Residential energy credit.
§1.23-2
Definitions.
§1.23-3
Special rules.
§1.23-4
Performance and quality standards. [Reserved]
§1.23-5
Certification procedures.
§1.23-6
Procedure and criteria for additions to the approved list of energy-conserving components or renewable energy sources.
§1.25-1T
Credit for interest paid on certain home mortgages (Temporary).
§1.25-2T
Amount of credit (Temporary).
§1.25-3
Qualified mortgage credit certificate.
§1.25-3T
Qualified mortgage credit certificate (Temporary).
§1.25-4T
Qualified mortgage credit certificate program (Temporary).
§1.25-5T
Limitation on aggregate amount of mortgage credit certificates (Temporary).
§1.25-6T
Form of qualified mortgage credit certificate (Temporary).
§1.25-7T
Public notice (Temporary).
§1.25-8T
Reporting requirements (Temporary).
§1.25A-0
Table of contents.
§1.25A-1
Calculation of education tax credit and general eligibility requirements.
§1.25A-2
Definitions.
§1.25A-3
Hope Scholarship Credit.
§1.25A-4
Lifetime Learning Credit.
§1.25A-5
Special rules relating to characterization and timing of payments.
§1.28-0
Credit for clinical testing expenses for certain drugs for rare diseases or conditions; table of contents.
§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

§1.30-1
Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
§1.31-1
Credit for tax withheld on wages.
§1.31-2
Credit for “special refunds” of employee social security tax.
§1.32-2
Earned income credit for taxable years beginning after December 31, 1978.
§1.32-3
Eligibility requirements after denial of the earned income credit.
§1.34-1
Special rule for owners of certain business entities.
§1.35-1
Partially tax-exempt interest received by individuals.
§1.35-2
Taxpayers not entitled to credit.
§1.36B-0
Table of contents.
§1.36B-1
Premium tax credit definitions.
§1.36B-2
Eligibility for premium tax credit.
§1.36B-2T
Eligibility for premium tax credit (temporary).
§1.36B-3
Computing the premium assistance credit amount.
§1.36B-3T
Computing the premium assistance credit amount (temporary).
§1.36B-4
Reconciling the premium tax credit with advance credit payments.
§1.36B-4T
Reconciling the premium tax credit with advance credit payments (temporary).
§1.36B-5
Information reporting by Exchanges.
§1.37-1
General rules for the credit for the elderly.
§1.37-2
Credit for individuals age 65 or over.
§1.37-3
Credit for individuals under age 65 who have public retirement system income.
§1.38-1
Investment in certain depreciable property.
§1.40-1
Questions and answers relating to the meaning of the term “qualified mixture” in section 40(b)(1).
§1.41-0
Table of contents.
§1.41-1
Credit for increasing research activities.
§1.41-2
Qualified research expenses.
§1.41-3
Base amount for taxable years beginning on or after January 3, 2001.
§1.41-4
Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
§1.41-4A
Qualified research for taxable years beginning before January 1, 1986.
§1.41-5
Basic research for taxable years beginning after December 31, 1986. [Reserved]
§1.41-5A
Basic research for taxable years beginning before January 1, 1987.
§1.41-6
Aggregation of expenditures.
§1.41-7
Special rules.
§1.41-8
Alternative incremental credit applicable for taxable years beginning on or before December 31, 2008.
§1.41-9
Alternative simplified credit.
§1.41-9T
Alternative simplified credit (temporary).
§1.42-0
Table of contents.
§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.
§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).
§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.
§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).
§1.42-4
Application of not-for-profit rules of section 183 to low-income housing credit activities.
§1.42-5
Monitoring compliance with low-income housing credit requirements.
§1.42-6
Buildings qualifying for carryover allocations.
§1.42-7
Substantially bond-financed buildings. [Reserved]
§1.42-8
Election of appropriate percentage month.
§1.42-9
For use by the general public.
§1.42-10
Utility allowances.
§1.42-11
Provision of services.
§1.42-12
Effective dates and transitional rules.
§1.42-13
Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions.
§1.42-14
Allocation rules for post-2000 State housing credit ceiling amount.
§1.42-15
Available unit rule.
§1.42-16
Eligible basis reduced by federal grants.
§1.42-17
Qualified allocation plan.
§1.42-18
Qualified contracts.
§1.42A-1
General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
§1.43-0
Table of contents.
§1.43-1
The enhanced oil recovery credit—general rules.
§1.43-2
Qualified enhanced oil recovery project.
§1.43-3
Certification
§1.43-4
Qualified enhanced oil recovery costs.
§1.43-5
At-risk limitation. [Reserved]
§1.43-6
Election out of section 43.
§1.43-7
Effective date of regulations.
§1.44-1
Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977.
§1.44-2
Property to which credit for purchase of new principal residence applies.
§1.44-3
Certificate by seller.
§1.44-4
Recapture for certain dispositions.
§1.44-5
Definitions.
§1.44B-1
Credit for employment of certain new employees.

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

§1.41-0A
Table of contents.
§1.41-3A
Base period research expense.

rules for computing credit for investment in certain depreciable property

§1.45D-0
Table of contents.
§1.45D-1
New markets tax credit.
§1.45G-0
Table of contents for the railroad track maintenance credit rules.
§1.45G-1
Railroad track maintenance credit.
§1.45R-0
Table of contents.
§1.45R-1
Definitions.
§1.45R-2
Eligibility for the credit.
§1.45R-3
Calculating the credit.
§1.45R-4
Uniform percentage of premium paid.
§1.45R-5
Claiming the credit.
§1.46-1
Determination of amount.
§1.46-2
Carryback and carryover of unused credit.
§1.46-3
Qualified investment.
§1.46-4
Limitations with respect to certain persons.
§1.46-5
Qualified progress expenditures.
§1.46-6
Limitation in case of certain regulated companies.
§1.46-7
Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
§1.46-8
Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
§1.46-9
Requirements for taxpayers electing an extra one-half percent additional investment credit.
§1.46-10
[Reserved]
§1.46-11
Commuter highway vehicles.
§1.47-1
Recomputation of credit allowed by section 38.
§1.47-2
“Disposition” and “cessation”.
§1.47-3
Exceptions to the application of §1.47-1.
§1.47-4
Electing small business corporation.
§1.47-5
Estates and trusts.
§1.47-6
Partnerships.
§1.48-1
Definition of section 38 property.
§1.48-2
New section 38 property.
§1.48-3
Used section 38 property.
§1.48-4
Election of lessor of new section 38 property to treat lessee as purchaser.
§1.48-5
Electing small business corporations.
§1.48-6
Estates and trusts.
§1.48-9
Definition of energy property.
§1.48-10
Single purpose agricultural or horticultural structures.
§1.48-11
Qualified rehabilitated building; expenditures incurred before January 1, 1982.
§1.48-12
Qualified rehabilitated building; expenditures incurred after December 31, 1981.
§1.50-1
Restoration of credit.

rules for computing credit for expenses of work incentive programs

§1.50A-1
Determination of amount.
§1.50A-2
Carryback and carryover of unused credit.
§1.50A-3
Recomputation of credit allowed by section 40.
§1.50A-4
Exceptions to the application of §1.50A-3.
§1.50A-5
Electing small business corporations.
§1.50A-6
Estates and trusts.
§1.50A-7
Partnerships.
§1.50B-1
Definitions of WIN expenses and WIN employees.
§1.50B-2
Electing small business corporations.
§1.50B-3
Estates and trusts.
§1.50B-4
Partnerships.
§1.50B-5
Limitations with respect to certain persons.
§1.51-1
Amount of credit.

Tax Surcharge

§1.52-1
Trades or businesses that are under common control.
§1.52-2
Adjustments for acquisitions and dispositions.
§1.52-3
Limitations with respect to certain persons.
§1.53-1
Limitation based on amount of tax.
§1.53-2
Carryback and carryover of unused credit.
§1.53-3
Separate rule for pass-through of jobs credit.
§1.55-1
Alternative minimum taxable income.
§1.56-0
Table of contents to §1.56-1, adjustment for book income of corporations.
§1.56-1
Adjustment for the book income of corporations.

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

§1.56A-1
Imposition of tax.
§1.56A-2
Deferral of tax liability in case of certain net operating losses.
§1.56A-3
Effective date.
§1.56A-4
Certain taxpayers.
§1.56A-5
Tax carryovers.
§1.56(g)-0
Table of Contents.
§1.56(g)-1
Adjusted current earnings.

Tax Preference Regulations

§1.57-0
Scope.
§1.57-1
Items of tax preference defined.
§§1.57-2—1.57-3
[Reserved]
§1.57-4
Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
§1.57-5
Records to be kept.
§1.58-1
Minimum tax exemption.
§1.58-2
General rules for conduit entities; partnerships and partners.
§1.58-3
Estates and trusts.
§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).
§1.58-4
Electing small business corporations.
§1.58-5
Common trust funds.
§1.58-6
Regulated investment companies; real estate investment trusts.
§1.58-7
Tax preferences attributable to foreign sources; preferences other than capital gains and stock options.
§1.58-8
Capital gains and stock options.
§1.58-9
Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.
§1.59-1
Optional 10-year writeoff of certain tax preferences.
§1.60
[Reserved]


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