Home
gpo.gov
govinfo.gov

e-CFR Navigation Aids

Browse

Simple Search

Advanced Search

 — Boolean

 — Proximity

 

Search History

Search Tips

Corrections

Latest Updates

User Info

FAQs

Agency List

Incorporation By Reference

eCFR logo

Related Resources

Electronic Code of Federal Regulations

We invite you to try out our new beta eCFR site at https://ecfr.federalregister.gov. We have made big changes to make the eCFR easier to use. Be sure to leave feedback using the Help button on the bottom right of each page!

e-CFR data is current as of October 26, 2020

Title 26Chapter ISubchapter APart 1


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 1—INCOME TAXES (CONTINUED)

rule

DEFERRED COMPENSATION, ETC. (CONTINUED)

Accounting Periods

§1.441-0
Table of contents.
§1.441-1
Period for computation of taxable income.
§1.441-2
Election of taxable year consisting of 52-53 weeks.
§1.441-3
Taxable year of a personal service corporation.
§1.441-4
Effective date.
§1.442-1
Change of annual accounting period.
§1.443-1
Returns for periods of less than 12 months.
§1.444-0T
Table of contents (temporary).
§1.444-1T
Election to use a taxable year other than the required taxable year (temporary).
§1.444-2T
Tiered structure (temporary).
§1.444-3T
Manner and time of making section 444 election (temporary).
§1.444-4
Tiered structure.

Methods of Accounting

methods of accounting in general

§1.446-1
General rule for methods of accounting.
§1.446-2
Method of accounting for interest.
§1.446-3
Notional principal contracts.
§1.446-3T
Notional principal contracts (temporary).
§1.446-4
Hedging transactions.
§1.446-5
Debt issuance costs.
§1.446-6
REMIC inducement fees.
§1.446-7
Net asset value method for certain money market fund shares.
§1.448-1
Limitation on the use of the cash receipts and disbursements method of accounting.
§1.448-1T
Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
§1.448-2
Nonaccrual of certain amounts by service providers.

taxable year for which items of gross income included

§1.451-1
General rule for taxable year of inclusion.
§1.451-2
Constructive receipt of income.
§1.451-4
Accounting for redemption of trading stamps and coupons.
§1.451-6
Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
§1.451-7
Election relating to livestock sold on account of drought.
§§1.453-1—1.453-2
[Reserved]
§1.453-3
Purchaser evidences of indebtedness payable on demand or readily tradable.
§§1.453-4—1.453.8
[Reserved]
§1.453-9
Gain or loss on disposition of installment obligations.
§1.453-10
[Reserved]
§1.453-11
Installment obligations received from a liquidating corporation.
§1.453-12
Allocation of unrecaptured section 1250 gain reported on the installment method.
§1.453A-0
Table of contents.
§1.453A-1
Installment method of reporting income by dealers on personal property.
§1.453A-2
[Reserved]
§1.453A-3
Requirements for adoption of or change to installment method by dealers in personal property.
§1.454-1
Obligations issued at discount.
§1.455-1
Treatment of prepaid subscription income.
§1.455-2
Scope of election under section 455.
§1.455-3
Method of allocation.
§1.455-4
Cessation of taxpayer's liability.
§1.455-5
Definitions and other rules.
§1.455-6
Time and manner of making election.
§1.456-1
Treatment of prepaid dues income.
§1.456-2
Scope of election under section 456.
§1.456-3
Method of allocation.
§1.456-4
Cessation of liability or existence.
§1.456-5
Definitions and other rules.
§1.456-6
Time and manner of making election.
§1.456-7
Transitional rule.
§1.457-1
General overviews of section 457.
§1.457-2
Definitions.
§1.457-3
General introduction to eligible plans.
§1.457-4
Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
§1.457-5
Individual limitation for combined annual deferrals under multiple eligible plans
§1.457-6
Timing of distributions under eligible plans.
§1.457-7
Taxation of Distributions Under Eligible Plans.
§1.457-8
Funding rules for eligible plans.
§1.457-9
Effect on eligible plans when not administered in accordance with eligibility requirements.
§1.457-10
Miscellaneous provisions.
§1.457-11
Tax treatment of participants if plan is not an eligible plan.
§1.457-12
Effective dates.
§1.458-1
Exclusion for certain returned magazines, paperbacks, or records.
§1.458-2
Manner of and time for making election.
§1.460-0
Outline of regulations under section 460.
§1.460-1
Long-term contracts.
§1.460-2
Long-term manufacturing contracts.
§1.460-3
Long-term construction contracts.
§1.460-4
Methods of accounting for long-term contracts.
§1.460-5
Cost allocation rules.
§1.460-6
Look-back method.

taxable year for which deductions taken

§1.461-0
Table of contents.
§1.461-1
General rule for taxable year of deduction.
§1.461-2
Contested liabilities.
§1.461-3
Prepaid interest. [Reserved]
§1.461-4
Economic performance.
§1.461-5
Recurring item exception.
§1.461-6
Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
§1.465-1T
Aggregation of certain activities (temporary).
§1.465-8
General rules; interest other than that of a creditor.
§1.465-20
Treatment of amounts borrowed from certain persons and amounts protected against loss.
§1.465-27
Qualified nonrecourse financing.
§1.466-1
Method of accounting for the redemption cost of qualified discount coupons.
§1.466-2
Special protective election for certain taxpayers.
§1.466-3
Manner of and time for making election under section 466.
§1.466-4
Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
§1.467-0
Table of contents.
§1.467-1
Treatment of lessors and lessees generally.
§1.467-2
Rent accrual for section 467 rental agreements without adequate interest.
§1.467-3
Disqualified leasebacks and long-term agreements.
§1.467-4
Section 467 loan.
§1.467-5
Section 467 rental agreements with variable interest.
§1.467-6
Section 467 rental agreements with contingent payments. [Reserved]
§1.467-7
Section 467 recapture and other rules relating to dispositions and modifications.
§1.467-8
Automatic consent to change to constant rental accrual for certain rental agreements.
§1.467-9
Effective/applicability dates and automatic method changes for certain agreements.
§1.468A-0
Nuclear decommissioning costs; table of contents.
§1.468A-1
Nuclear decommissioning costs; general rules.
§1.468A-2
Treatment of electing taxpayer.
§1.468A-3
Ruling amount.
§1.468A-4
Treatment of nuclear decommissioning fund.
§1.468A-5
Nuclear decommissioning fund—miscellaneous provisions.
§1.468A-6
Disposition of an interest in a nuclear power plant.
§1.468A-7
Manner of and time for making election.
§1.468A-8
Special transfers to qualified funds pursuant to section 468A(f).
§1.468A-9
Applicability dates.
§1.468B
Designated settlement funds.
§1.468B-0
Table of contents.
§1.468B-1
Qualified settlement funds.
§1.468B-2
Taxation of qualified settlement funds and related administrative requirements.
§1.468B-3
Rules applicable to the transferor.
§1.468B-4
Taxability of distributions to claimants.
§1.468B-5
Effective dates and transition rules applicable to qualified settlement funds.
§1.468B-6
Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
§1.468B-7
Pre-closing escrows.
§1.468B-8
Contingent-at-closing escrows. [Reserved]
§1.468B-9
Disputed ownership funds.
§1.469-0
Table of contents.
§1.469-1
General rules.
§1.469-1T
General rules (temporary).
§1.469-2
Passive activity loss.
§1.469-2T
Passive activity loss (temporary).
§1.469-3
Passive activity credit.
§1.469-3T
Passive activity credit (temporary).
§1.469-4
Definition of activity.
§1.469-4T
Definition of activity (temporary).
§1.469-5
Material participation.
§1.469-5T
Material participation (temporary).
§1.469-6
Treatment of losses upon certain dispositions. [Reserved]
§1.469-7
Treatment of self-charged items of interest income and deduction.
§1.469-8
Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
§1.469-9
Rules for certain rental real estate activities.
§1.469-10
Application of section 469 to publicly traded partnerships.
§1.469-11
Effective date and transition rules.

inventories

§1.471-1
Need for inventories.
§1.471-2
Valuation of inventories.
§1.471-3
Inventories at cost.
§1.471-4
Inventories at cost or market, whichever is lower.
§1.471-5
Inventories by dealers in securities.
§1.471-6
Inventories of livestock raisers and other farmers.
§1.471-7
Inventories of miners and manufacturers.
§1.471-8
Inventories of retail merchants.
§1.471-9
Inventories of acquiring corporations.
§1.471-10
Applicability of long-term contract methods.
§1.471-11
Inventories of manufacturers.
§1.472-1
Last-in, first-out inventories.
§1.472-2
Requirements incident to adoption and use of LIFO inventory method.
§1.472-3
Time and manner of making election.
§1.472-4
Adjustments to be made by taxpayer.
§1.472-5
Revocation of election.
§1.472-6
Change from LIFO inventory method.
§1.472-7
Inventories of acquiring corporations.
§1.472-8
Dollar-value method of pricing LIFO inventories.
§1.475-0
Table of contents.
§§1.475(a)-1—1.475(a)-2
[Reserved]
§1.475(a)-3
Acquisition by a dealer of a security with a substituted basis.
§1.475(a)-4
Valuation safe harbor.
§1.475(b)-1
Scope of exemptions from mark-to-market requirement.
§1.475(b)-2
Exemptions—identification requirements.
§1.475(b)-3
[Reserved]
§1.475(c)-1
Definitions—dealer in securities.
§1.475(c)-2
Definitions—security.
§1.475(d)-1
Character of gain or loss.
§1.475(g)-1
Effective dates.

Adjustments

§1.481-1
Adjustments in general.
§1.481-2
Limitation on tax.
§1.481-3
Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.
§1.481-4
Adjustments taken into account with consent.
§1.481-5
Eligible terminated S corporation.
§1.481-6
Effective dates; applicability dates.
§1.482-0
Outline of regulations under section 482.
§1.482-1
Allocation of income and deductions among taxpayers.
§1.482-1T
Allocation of income and deductions among taxpayers (temporary).
§1.482-2
Determination of taxable income in specific situations.
§1.482-3
Methods to determine taxable income in connection with a transfer of tangible property.
§1.482-4
Methods to determine taxable income in connection with a transfer of intangible property.
§1.482-5
Comparable profits method.
§1.482-6
Profit split method.
§1.482-7
Methods to determine taxable income in connection with a cost sharing arrangement.
§1.482-8
Examples of the best method rule.
§1.482-9
Methods to determine taxable income in connection with a controlled services transaction.
§1.483-1
Interest on certain deferred payments.
§1.483-2
Unstated interest.
§1.483-3
Test rate of interest applicable to a contract.
§1.483-4
Contingent payments.

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

§1.482-1A
Allocation of income and deductions among taxpayers.
§1.482-2A
Determination of taxable income in specific situations.

Regulations applicable on or before January 4, 2009.

§1.482-7A
Methods to determine taxable income in connection with a cost sharing arrangement.
§§1.484-1.500
[Reserved]

Need assistance?